Modern trends in management of the budget system

IF 0.8 Q4 MANAGEMENT Serbian Journal of Management Pub Date : 2020-01-01 DOI:10.5937/sjm15-23985
Y. Bitoleuova, D. Aibossynova, G. Kabdullina, Manshuk Baimukhasheva, Raikhan Tazhibaeva
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引用次数: 1

Abstract

The article deals with the pressing issues of the development of local self-government in the Republic of Kazakhstan at the current stage. The feature of the reforms, currently underway, is the strengthening of financial independence of local self-government bodies. First of all, it is attributed to the introduction of the independent budget at the local self-government level. The study brings into the light the systemic nature of the budget process and analyses the world’s best reformation practices for the budget process. The systematic approach helps reveal the distinguishing characteristics of budget decision making in the context of costly and programme-targeted planning models. It also allows investigating the business climate adequately and finding optimal paths for development. The results from this research involve the aspects and significance of the management of the budget system of the Republic, on the basis of which the relevant conclusion has been drawn.
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预算制度管理的现代趋势
本文论述了现阶段哈萨克斯坦共和国地方自治发展的紧迫问题。目前正在进行的改革的特点是加强地方自治团体的财政独立性。首先,这要归功于地方自治团体的独立预算制度。这项研究揭示了预算过程的系统性,并分析了世界上预算过程的最佳改革实践。系统的方法有助于揭示在代价高昂和以方案为目标的规划模式下预算决策的显著特点。它还允许充分调查商业环境并找到最佳的发展路径。研究结果涉及到共和国预算制度管理的方面和意义,并在此基础上得出相关结论。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
1.40
自引率
14.30%
发文量
18
审稿时长
12 weeks
期刊介绍: Technical Faculty in Bor, University of Belgrade has started publishing the journal called Serbian Journal of Management during the year 2006. This journal is an international medium for the publication of work on the theory and practice of management science.
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