Principles for budgeting and accounting in public services

Norsk: Kapittel 1 gir en mer utfyllende oversikt over problemstilling og sammendrag. Problemstillingen er å vise at de eksisterende systemer for budsjettering og regnskapsføring i offentlig forvaltning ikke bør skiftes ut med de bedriftsøkonomiske prinsipper for regnskapsføring i forretningsmessig sammenheng (regnskapsloven). I vedlegg 1 er Fanny Voldnes´ mindretalsinnstillingen i NOU 2003:23 gjengitt. I vedlegg 2 er problemstillinger i tilknytning til produktkalkyler for kommunal forvaltningsvirksomhet behandlet.English: The main purpose of this report is to argue against changing the principles of budgeting and accounting of democratic units on local, regional and national level to accord with the accounting systems for ordinary business enterprises. Budgeting and accounting in the public sector is supposed to satisfy other needs. That is the allocation problems the elected politicians face in the budgetary process. Appendix no 1 contains a minority statement by mrs Fanny Voldnes in the NOU 2003:23. Appendix no 2 contains a principal overview as to the problems of calculations of cost of production in public service production