슬로바키아 공화국의 회계의 발전

Like many countries in Estern Europe, the Slovakia Republic is currently facing social and economic changes that are leading the country towards a market economy. In the future, the country mignt join the European Union. This will call for many legislative and practical change to which Slovak institutions and companies will have to adapt. After an introduction outlining the political and economic development of the country, this paper focuses on the development and role of accounting and auditing. After 1953, both the planning system and the accounting system were oriented towards the Soviet model. After the political changes of 1989, the accounting system was adapted to meet the economic changes in the country. The innovation were strongly influenced by continental European accounting models. Since the revolution of 1989, there have also been developments with respect to the profession, with the establishment of the Slovak Union of Accountants and the Slovak Chamber of Auditors. The Ministry of Finance, which includes a Department of Accounting Methology, continues to play a central role in the development of accounting practices.