This bachelor thesis deals with The Central System of State Accounting Information, its functions and purpose. The first section describes the state accounting in the Czech Republic. The second part looks in detail at the implementing decrees, which amend Act No. 563/1991 Coll., the Act on Accounting. The last part focuses on the practical impacts of the Central System of State Accounting Information on the normal operations of accounting entities. The aim is to assess the benefits and effects of the state accounting.