Časopis REVIZOR

Upravo je izašao novi broj 78 časopisa REVIZOR, sa novim prilozima:

REČ UREDNIKA

Javna preduzeća u oseci reformisanja

SREĐIVANJE IMOVINE U JAVNOJ SVOJINI
Miroslav M. Milojević Rezime/Summary

PRAVNE OSNOVE IMOVINE I OSNOVNOG KAPITALA JAVNIH PREDUZEĆA
Radomir Busarac Rezime/Summary

NEKI ASPEKTI TRETMANA IMOVINE U ZAKONU O JAVNOJ SVOJINI U SVETLU KORPORATIVIZACIJE JAVNIH PREDUZEĆA

STUDIJA SLUČAJA: ŽELEZNICE SRBIJE
Rajko Ković Rezime/Summary

O KAPITALU JAVNOG PREDUZEĆA
Stanimirka Svičević Rezime/Summary

RAZVOJNI POTENCIJAL JAVNO-PRIVATNOG PARTNERSTVA U REPUBLICI SRBIJI
Andrijana Jovanović Rezime/Summary

POTREBNI NOVI PODSTICAJI REFORMI JAVNIH PREDUZEĆA
Miroslav M. Milojević

BANKARSKI SEKTOR U SRBIJI 2016.
Miloje A. Milenković

FINANSIJSKI AFORIZMI
Miloje A. Milenković

Miroslav M. Milojević

SREĐIVANJA IMOVINE U JAVNOJ SVOJINI

IMOVINA JAVNOG SEKTORA

ARRANGEMENT OF PUBLIC SECTOR ASSETS

Revizor 78/2017UDK: 005:347.23(497.11)

Rezime Summary
Pri donošenju Zakona o javnoj svojini velike su nade uložene u njegovo prihvatanje i oživljavanje. Dugogodišnja centralizacija sve imovine u javnoj svojini donela je niz problema koji su značili napad na kontrolu i efikasnost upotrebe ove imovine. Šest godina kasnije sabiramo dostignuća u primeni nove regulative imovine u javnoj svojini. Već je dovoljno dokaza da se sa uspostavljanjem novog režima nije daleko otišlo, odnosno da postoji mnogo jasnih znakova da nismo uspeli da ostvarimo ono što je zakonom zahtevano. U ovom radu se razmatraju okolnosti primene novog režima imovine u javnoj svojini i konstatuju značajni problemi. When passing the Law on Public Ownership great hopes were invested in its acceptance and revival. The centralization of all property in the public ownership passed a series of problems which have meant an attack on the control and efficiency of these assets. Six years later, we summarize the achievements in the application of new property regulation in public ownership. There is already enough evidence that the establishment of the new regime is not far gone, and that there are many clear signs that we were not able to achieve what is required by law. This paper discusses the circumstances of implementing the new regime of property in public ownership and take note of significant problems.
Ključne reči: imovina u javnoj svojini, javni sektor, institucije, organizacija Key   Keywords: public sector assets, publicsector, institutions, organization

Radomir Busarac

PRAVNE OSNOVE IMOVINE I OSNOVNOG KAPITALA JAVNIH PREDUZEĆA

LEGAL FOUNDATIONSOF ASSETS AND EQUITY IN PUBLIC COMPANIES

Revizor 78/2017UDK: 340.134:[347.23:334.724(497.11)
347.23
330.14:334.724

Rezime Summary
itanje imovine i osnovnog kapitala javnog preduzeća je vrlo delikatan kompleks koji reguliše zakon u skladu sa specifičnošću imovine u javnoj svojini. Imovinu čine stavke vrednosti koje se upotrebljavaju u svrhu reali- zacije ciljeva. Kapital je pravo onoga koji ga je uložio u dato preduzeće. Osnovni kapital je, po pravilu, deo ukupnog kapitala koji stoji kao registrovan u javnim knjigama. U ovom radu se centralno pitanje odnosi na to koja imovina u javnoj svojini može biti uneta u kapital i dobiti status svojine javnog preduzeća a koja ne. Uz ovo, raspravljaju se pitanja odnosa osnivača i javnog preduzeća i odnosi u upravljanju javnim preduzećem. The question of assets and core capital of a public company is very delicate complex that is regulated by law in accordance with the specificity of assets in public ownership. The property is comprised of items that are used in order to realize the goals. Equity is the right of one who has invested it in a given company. The core capital is, as a rule, part of the total capital, which stands as registered in the public evidence. In this paper, the central question is related to which assets in public ownership can be recognized as part of the capital and get the status of ownership of public companies and which do not. In addition, this paper discuss the relations between the founder and the publiccompany, as well as refers to the management of public enterprise.
Ključne reči: imovina u javnoj svojini, javna preduzeća, osnivač, upravljanje javnom imovinom Keywords: public assets, founder, public enterprises, ownership

Rajko Ković

NEKI ASPEKTI TRETMANA IMOVINE U ZAKONU O JAVNOJ SVOJINI U SVETLU KORPORATIVIZACIJE JAVNIH PREDUZEĆA

STUDIJA SLUČAJA: ŽELEZNICE SRBIJE

SOME ASPECTS OF PROPERTY TREATMENT WITHIN PUBLIC PROPERTY LAW AS A BACKDROP OF CORPORIZATION OF PUBLIC COMPANIES

CASE STUDY: SERBIAN RAILWAYS AD

Revizor 78/2017UDK: 340.134:[347.23:334.724(497.11)
330.14:334.7241:656.2(497.11)

Rezime Summary
Tekuće statusne promene u velikim javnim preduzećima u Srbiji ne obuhvataju izmene u strukturi njihovog kapitala. Ali, vektori tranzicije su iscrtani i to je očigledno iz niza donesenih sistemskih zakona, među kojim je i Zakon o javnoj svojini, koji uvodi institut svojine javnog preduzeća, kao prelazni svojinski oblik. Važan predmet svojinske transformacije predstavlja ogromna imovina javnih preduzeća. Polazeći od toga, u radu se ukazuje na neke aspekte tretmana imovine u Zakonu o javnoj svojini i pokreću otvorena pitanja u vezi sa njegovom primenom u restrukturiranju javnih preduzeća, a pre svega: Da li država ili javno preduzeće treba da vrši korporativizaciju javnih preduzeća? U čijoj su svojini javna preduzeća? Koja su otvorena pitanja konverzije prava korišćenja u pravo svojine javnih preduzeća? Na ova pitanja sa odgovara i kroz prikaz dilema korporativne reforme koja se izvodi u Železnicama Srbije. The changes in status of large public companies in Serbia do not cover alterations in structure of their capital. However, the vectors of transition have been formed, the fact reflected through a series of enacted legislations, including the Public Property Law, which introduced an ordinance Public Company Property as a transitional form of ownership. An important factor of property transformation are the vast assets of public companies. Taking the aforementioned as a first step, this paper will point to certain aspects of property treatment in Public Property Law and raise open questions regarding its use in restructuring of public companies. Mainly, these questions are: which body – a public company or the State – should conduct corporatization of public companies? What is the ownership status of public companies? What are the open questions of conversion of Usage Law to Law of Public Company Property? These questions will also be answered through a review of dilemmas regarding the corporate reform conducted at Serbian Railways.
Ključne reči: javno preduzeće, javna svojina, konverzija, svojina javnog preduzeća, imovina. Keywords: public company, public property, conversion, public company property, proprietary structure, property.

Stanimirka Svičević

O KAPITALU JAVNOG PREDUZEĆA

KAPITAL JAVNOG PREDUZEĆA

THE EQUITY OF PUBLIC COMPANIES

Revizor 78/2017UDK: 347.725(497.11)
330.14:334.724

Rezime Summary
Kapital javnog preduzeća je u svojim osnovnim odredbama isto što i kapital privrednog preduzeća. To znači da nema razlike kapitala ovog preduzeća i kapitala uopšte. Svrha ovog rada je da se prezentira kapital javnog preduzeća, uz osvrt na specifičnosti koje potiču iz njegovog statusa i u svetlu uticaja posebne regulative. Posebno je interesantno područje regulacije imovine u javnoj svojini i njene tretman u bilansima i, posebno, u okviru kapitala. The equity of a public company, in its basic provisions, is the same as the capital of commercial companies. This means that there is no difference of equity in this type of companies and equity I in general. The purpose of this paper is to present the equity of a public company, with reference to the specifics of which stem from its status and in the light of the impact of specific regulations. Particularly interesting is the area of regulation of property in public ownership and its treatment in the financial statements and, of course, in the context of equity.
Ključne reči: kapital, javno preduzeće, imovina u javnoj svojini, IFRS, dobitak/gubitak Key words: capital, public company, assets in public ownership, IFRS, gain / loss.

Andrijana Jovanović

RAZVOJNI POTENCIJAL JAVNO-PRIVATNOG PARTNERSTVA U REPUBLICI SRBIJI

DEFINICIJA POJMA JAVNO-PRIVATNO PARTNERSTVO

THE DEVELOPMENT POTENTIONAL OF THE PUBLIC-PRIVATE PARTNERSHIP INTHE REPUBLIC OF SERBIA

Revizor 78/2017UDK: 658.114.2(497.11)

Rezime Summary
Zakonom o javno-privatnom partnerstvu i koncesijama koji je usvojen u novembru 2011. godine prvi put je u pravni sistem Republike Srbije uveden pojam javno-privatno partnerstvo. Ovim zakonom propisani su modeli za javno-privatno partnerstvo i koncesije i formirana je Komisija za javno-privatno partnerstvo. Odredbe ovog Zakona ciljaju efekte u javnom sektoru, na domaća i strana privredna društva kao i na preduzetnike. One su poziv organima javne vlasti, kao i bankama i drugim finansijskim institucijama da budu akteri u javno-privatnom partnerstvu i prepoznaju sopstveni i javni interes i pokrenu se u izradi predloga projekata javno-privatnog partnerstva. With the Law on Public-Private Partnership and Concessions, which was adopted in November 2011, the concept of Public-Private Partnership was introduced into the legal system of the Republic of Serbia for the first time. The Law on Public-Private Partnership and Concessions regulated the models for Public-Private Partnership and concessions and established the Commission of a Public-Private Partnership. The provisions of the Law on Public-Private Partnership and Concessions are affecting by its nature the public sector, all domestic and foreign companies, entrepreneurs and the public authorities, as well as banks and other financial institutions. From PPP institute has been primarily expected to promote capacity building on the local, provincial and national levels, as well as at all public bodies, in order to stimulate all of them to work on identification of potential projects and participate in the drafting of public-private partnership projects.
Ključne reči: javno-privatno partnerstvo, koncesije, Komisija za javno-privatno partnerstvo, javni sektor, privatni sektor, saradnja, javni interes, budžetsko finansiranje. Key words: Public-Private Partnership, Pubic sector, Private sector, Cooperation, Public interest, Budgetfunding.

Comments

Leave a Reply

XHTML: You can use these tags: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <s> <strike> <strong>