Bugetul de programe: instrument de sporire a transparenţei procesului bugetar [Articol]
Date
2022
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
USARB
Abstract
The experience of reforming the public finance management system in developed countries over the past two decades has shown that the introduction of target-oriented principles of budgeting into the practice of public authorities gives a positive result, despite the fact that the concepts of constructing the program budget in each individual state have their own characteristics, which in greatly complicates their comparison. In general, the very principle of budgeting in the context of missions (areas of activity) of the government, uniting several budget programs in accordance with the goals of state policy they are aimed at, remains the same.
Description
Keywords
buget, proces bugetar, metode, principii
Citation
Cociug, Victoria. Bugetul de programe: instrument de sporire a transparenţei procesului bugetar // Victoria Cociug, Victoria Postolache // Asigurarea viabilităţii economico-manageriale pentru dezvoltarea durabilă a economiei regionale în condiţiile integrării în UE: Materialele Conferinţei ştiinţifice internaţionale dedicată aniversării a 25 ani ai învăţământului economic la USARB, Bălţi, 27-28 noiembrie 2020. – Iaşi : PIM, 2022. – P. 164-166. – ISBN 978-606-13-6901-0.