municipaluri qonebis formireba da gankargva - csrdg
municipaluri qonebis formireba da gankargva - csrdg
municipaluri qonebis formireba da gankargva - csrdg
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90<br />
II<br />
adgilobrivi biujetireba <strong>da</strong> monitoringi<br />
quCiT: mxolod am <strong>da</strong>saxlebaSi macxovrebeli Tu mTlianad TviTmmarTvelobis<br />
mosaxleoba. saubaria TviTmmarTvelobis centralur<br />
ubanze.<br />
<strong>da</strong>sufTavebis mosakrebelTan <strong>da</strong>kavSirebiT problemas warmoadgens<br />
iuridiuli pirebisaTvis xelSekrulebebis gaformeba<br />
momsaxurebis gamwev kompaniasTan. makontroleblebis nawili iuridiul<br />
pirebs <strong>da</strong>rRvevad uTvlis momsaxurebis gamwev kompaniasTan<br />
xelSekrulebis ar arsebobas. <strong>da</strong>sufTavebis mosakrebeli warmoadgens<br />
TviTmmarTvelobis mier SemoRebul mosakrebels, rac kanoniT<br />
aris gansazRvruli <strong>da</strong> misi ga<strong>da</strong>x<strong>da</strong> savaldebuloa adgilobriv biujetSi,<br />
aqe<strong>da</strong>n gamomdinare, xelSekrulebis gaformeba momsaxurebis<br />
gamwev kompaniasa <strong>da</strong> iuridiul pirs Soris ar aris saWiro. arsebuli<br />
sqemis Tanaxmad, iuridiul pirebs <strong>da</strong>sufTavebis momsaxurebas TviTmmarTveloba<br />
uwevs <strong>da</strong>, mosakreblis ga<strong>da</strong>x<strong>da</strong>, Sesabamisad, adgilobriv<br />
biujetSi xdeba. rac Seexeba <strong>da</strong>sufTavebis kompanias, mas, Tavis<br />
mxriv, TviTmmarTveloba qiraobs sakuTari uflebamosilebis gansaxorcieleblad.<br />
iuridiul <strong>da</strong> fizikur pirebs SeuZliaT <strong>da</strong>matebiTi<br />
momsaxurebis gawevis mizniT xelSekruleba gauformon <strong>da</strong>sufTavebis<br />
kompanias. rac Seexeba <strong>da</strong>sufTavebisTvis gaweuli Tanxebis buRaltrul<br />
aRiarebas: biujetSi mosakreblis ga<strong>da</strong>xdis <strong>da</strong>ma<strong>da</strong>sturebeli<br />
dokumenti warmoadgens sabuTs, romelic buRalteriaSi aRiardeba.<br />
TviTmmarTveloba, Tavis mxriv, valdebulia, yovelTviurad <strong>da</strong>beWdos<br />
`qviTari~/`Setyobineba~, romelic miuTiTebs mosakreblis sidideze.<br />
sabiujeto klasifikatori<br />
amxanagobebis xelSewyobis programis farglebSi TviTmmarTvelobebma<br />
2010 wels mTlianad (Tana<strong>da</strong>finansebis gareSe) <strong>da</strong>afinanses<br />
amxanagobebi. wina wlebSi es xorcieldebo<strong>da</strong> Tana<strong>da</strong>finansebis<br />
meqanizmiT. un<strong>da</strong> aRiniSnos, rom Tana<strong>da</strong>finanseba swori meqanizmia,<br />
radgan Tu amxanagobas es problema awuxebs man mciredi mainc un<strong>da</strong><br />
gaiRos problemis mosagvareblad. Tumca TviTmmarTvelobis ga<strong>da</strong>sawyvetia<br />
(Sesabamisi programis farglebSi) moiTxovs Tu ara Tana<strong>da</strong>finansebas.<br />
sabiujeto klasifikaciiT gaTvaliswinebuli premiebis, <strong>da</strong>namatebis<br />
<strong>da</strong> honorarebis ganmartebebi ar gvxvdeba sajaro samsaxuris<br />
Sesaxeb kanonSi. un<strong>da</strong> aRiniSnos, rom es klasifikatori mxolod<br />
saqarTvelosTvis ar aris Seqmnili <strong>da</strong>, Sesabamisad, masSi gacilebiT<br />
meti terminebi <strong>da</strong> ganmartebaa vidre saqarTvelos kanonmdebloba-<br />
Si. pirvel rigSi un<strong>da</strong> vixelmZRvaneloT sajaro samsaxuris Sesaxeb<br />
kanoniT <strong>da</strong>, Sesabamisad, gamoviyenoT klasifikatori.<br />
xSirad ismeba kiTxva Tu sad un<strong>da</strong> gatardes dekretis, biuletenis<br />
dros ga<strong>da</strong>saxdeli Tanxebi: Sromis anazRaurebaSi Tu socialurSi?<br />
Tu am Tanxebis ga<strong>da</strong>xdis valdebuleba kanoniT an xelSekrulebiT<br />
gaaCnia TviTmmarTvelobas, maSin es aris Sromis anazRaurebis muxliT<br />
aRsaricxavi xarji. xolo Tu TviTmmarTveloba nebayoflobiT<br />
(xelSekrulebis zemoT) gascems <strong>da</strong>matebiT Tanxas, maSin is aRiricxeba<br />
socialurSi.<br />
policiis adgilobrivi organoebis komunalur ga<strong>da</strong>saxadebs ix-
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