লোডিং...
Towards Scientific and e-Accounting in Panchayats of Kerala
Being the fore-runner of decentralisation, Kerala has introduced a wide range of reforms viz. political, administrative, and fiscal. Fiscal decentralisation is the crux of decentralisation according to ‘finance follows function’ rule. Kerala is the only state in the country having separate budget wi...
| প্রধান লেখক: | |
|---|---|
| বিন্যাস: | Printed Book |
| প্রকাশিত: |
KILA Journal of Local Governance
2013
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| বিষয়গুলি: | |
| অনলাইন ব্যবহার করুন: | http://10.26.1.76/ks/005910.pdf |
| সংক্ষিপ্ত: | Being the fore-runner of decentralisation,
Kerala has introduced a wide range of
reforms viz. political, administrative, and
fiscal. Fiscal decentralisation is the crux
of decentralisation according to ‘finance
follows function’ rule. Kerala is the only
state in the country having separate
budget window for the Local Self
Government Institutions (LSGIs);
including setting up a fiscal transfer
system as the vertical share of local
governments. With the fiscal
decentralisation, there has been quantum
jump in the amount of funds handled by
the Panchayats, calling for efficient
finance management. In view of this,
Govt. of Kerala (GoK) have introduced a
scientific accounting system in the
Panchayats. Also, initiated e-Accounting
by introducing a software entitled
‘Saankya’. This article highlights the
initiatives by Kerala on Accrual Based
Double Entry System of Accounting
(ABDESA) and Saankya implemented in
the Panchayats |
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| দৈহিক বর্ননা: | p.10- Vol.1 - No.2 July-December 2013 |