Přehled o publikaci

This article deals with the relation between ethics and financial and budgetary discipline during economic and social recession in the Czech Republic. We find causes of economic and social recession in the Czech Republic in the loss of democratic and human values. Czech Republic was ranked the 57th place in the Corruption Perceptions Index 2013 out of the 177 countries assessed, which is the same result achieved by Bahrain, Croatia, and Namibia. Among the 31 European Union (EU) member states and Norway, Switzerland, and Iceland, the Czech Republic is on the 25th site. Market as well as public sector and public finances should follow unwritten rules of ethics and ethical behavior. Such rules should be followed especially by politicians, officials, soldiers, and businessmen. Do we need ethics in present time? How is the role of the code of ethics in increasing financial and budgetary discipline in the defence sector? Is it possible to measure efficiency of the code of ethics for financial and budgetary discipline? We explain the importance of codes of ethics and formulate essential elements that each code of ethics must contain. Next, we deal with the main rules of both financial and budgetary disciplines. Furthermore, this article offers a comparison of several codes of ethics and describes the main problems in our implementation. In the end, we introduce our draft of Code of Ethics for Economic Service Officer in the Ministry of Defence and talk about possible influences of these codes on the quality of employee’s performance.