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GENDER BUDGETING IN THE FIELD OF GEORGIAN HEALTHANDSOCIALPROTECTION:HEALTH AND SOCIAL PROTECTION: ANALYSISANDASSESSMENT 格鲁吉亚健康和社会保护领域的性别预算编制:健康和社会保护:分析和评估
Pub Date : 2023-07-31 DOI: 10.35945/gb.2023.15.015
Based on the latest literary sources and rich factual material, the scienƟ fi c arƟ cle consistently discusses topical issues of fi nancial theory and pracƟ ce, gender budgeƟ ng in the healthcare and social protecƟ on of Georgia.It has been established that health care and social orientaƟ on have a high gender signifi cance. At the same Ɵ me, the study shows that the state budget programs of Georgia do not contain gender sensiƟ vity. Most programs and sub-programmes do not include gender sensiƟ vity; several programs are disƟ nguished by gender sensiƟ vity, there are also some goals set in terms of gender aspects, however they are mostly in the form of staƟ sƟ cs and do not adequately refl ect gender needs. It is substanƟ ated that the goals set in the health and social protecƟ on programs of the state budget of Georgia and the indicators of intermediate and fi nal results require more specifi caƟ on in accordance with the principles of the program budgeƟ ng methodology in general, as well as considering addiƟ onal gender aspects.
根据最新的文学来源和丰富的事实材料,scienƟ fi arƟ小组一贯讨论金融理论和pracƟ ce,性别budgeƟ ng在格鲁吉亚的医疗保健和社会protecƟ的主题问题。已经确定,保健和社会orientaƟ具有很高的性别意义。同时Ɵ我的研究表明,格鲁吉亚的州预算方案不包含性别sensiƟ。大多数方案和次级方案不包括性别sensiƟ;有几个项目disƟ被性别sensiƟ所淘汰,也有一些在性别方面设定的目标,但它们大多以staƟ sƟ cs的形式出现,没有充分反映性别需求。据substanƟ估计,格鲁吉亚国家预算方案中保健和社会protecƟ中确定的目标以及中期和最终结果指标需要根据方案的原则(budgeƟ)和总体方法,以及考虑到addiƟ性别方面的因素,更具体地caƟ确定。
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引用次数: 0
THE ANALYSIS OF THE PERSON-ORGANIZATION FIT ONEMPLOYEEORGANIZATIONALCOMMITMENTON EMPLOYEE ORGANIZATIONAL COMMITMENT ANDTURNOVERINTENTIONINPRIVATEANDAND TURNOVER INTENTION IN PRIVATE AND PUBLICSECTORINGEORGIAPUBLIC SECTOR IN GEORGIA 个人-组织契合度对员工组织承诺、员工组织承诺、私人部门员工离职意向、私人部门和公共部门员工离职意向的影响分析
Pub Date : 2023-07-31 DOI: 10.35945/gb.2023.15.013
IdenƟ fying employees who align well with the organizaƟ on, commonly referred to as person-or-ganizaƟ on fi t (P-O fi t), is considered crucial for maintaining a producƟ ve and engaged workforce (Kristof, 1996). Al-though research has made signifi cant progress in predicƟ ng important job outcomes through person-organizaƟ on fi t, there remains a lack of understanding regarding how employees experience this fi t (Kristof-brown et al., 2005; Verquer et al., 2003)person-organizaƟ on (PO. This study aimed to fi ll the exisƟ ng research gaps by invesƟ gaƟ ng the disƟ ncƟ on between two perspecƟ ves of person-organizaƟ on fi t, namely supplementary and complementary fi t across diff erent working sectors. Furthermore, the study explored the connecƟ on between these two types of person-organizaƟ on fi t and three dimensions of organizaƟ onal commitment. Lastly, the study evaluated how dif-ferent types of organizaƟ onal commitment infl uence employees' intenƟ ons to leave the organizaƟ on.The research methodology employed in this study uƟ lized a structured and validated quesƟ onnaire to measure person-organizaƟ on fi t, organizaƟ onal commitment, and turnover intenƟ on variables. Data for the survey was col-lected from a diverse group of 390 administraƟ ve employees working in diff erent public and private organizaƟ ons. The study employed quanƟ taƟ ve approaches to ensure a comprehensive understanding and produce more robust results. The fi ndings indicate that person-organizaƟ on fi t did not vary across diff erent working sectors. Supplemen-tary fi t demonstrated a posiƟ ve correlaƟ on with all three types of organizaƟ onal commitment, whereas comple-mentary fi t showed a posiƟ ve correlaƟ on only with aff ecƟ ve commitment. The turnover intenƟ ons were found to have a negaƟ ve correlaƟ on with each type of organizaƟ onal commitment.
IdenƟ雇用与organizaƟ一致的员工,通常被称为person-or-ganizaƟ on fi (P-O fi),对于维持producƟ ve和敬业的员工队伍至关重要(Kristof, 1996)。尽管研究在predicƟ通过person-organizaƟ获得重要的工作成果方面取得了重大进展,但对于员工如何体验这种不适,仍然缺乏了解(Kristof-brown et al., 2005;Verquer et al., 2003)person-organizaƟ on (PO。本研究旨在填补exisƟ - ng研究的空白,通过invesƟ gaƟ - ng两个person-organizaƟ - on- fi之间的disƟ ncƟ - on- fi,即不同工作部门的互补和互补- fi。此外,本研究还探讨了这两种类型的person-organizaƟ对fi和organizaƟ对fi三个维度的承诺之间的connecƟ关系。最后,研究评估了不同类型的organizaƟ个人承诺对员工intenƟ离开organizaƟ的影响。本研究采用的研究方法uƟ分析了一份结构化的、经过验证的quesƟ问卷,以测量person-organizaƟ对fi、organizaƟ对onal承诺和周转intenƟ对变量的影响。调查的数据是从390名不同群体中收集的administraƟ 5名在不同的公共和私人organizaƟ工作的员工。该研究采用quanƟ taƟ五种方法,以确保全面的理解和产生更有力的结果。研究结果表明,person-organizaƟ在不同的工作部门中对it没有变化。补充fi对所有三种类型的organizaƟ承诺都表现出posiƟ ve correlaƟ on,而补充fi只对所有ecƟ承诺表现出posiƟ ve correlaƟ on。我们发现,每一种类型的organizaƟ个人承诺的营业额intenƟ都有一个negaƟ - ve - correlaƟ。
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引用次数: 0
CENTRAL BANK DIGITAL CURRENCY – APARADIGMSHIFTINMONETARYARCHITECT 央行数字货币——范式转换的货币架构师
Pub Date : 2023-07-31 DOI: 10.35945/gb.2023.15.014
Money was a centre of economic gravity from its incepƟ on. It evolved from gold to fi at currency, and now we face a new era of monetary evoluƟ on. Every step of development gives him new power to infl uence society by reaching more and more aspects of social life. With its infl uence were unknown risks and concerns to-ward monetary systems fl exibility and sustainability.Using a promise to pay as money (banknote) has several criƟ cal legal and technical inconsistencies with the token-based CBDC system. One signifi cant limitaƟ on is that promissory notes may not have a unique serial num-ber like physical currency printed by central banks. In the modern hybrid monetary system where only cash has a unique serial number and banks’ electronic payments work on an account-based approach, the incompaƟ bility of promise to pay with real money is not visible widely. Overall, the role of fracƟ onal reserve banking and the money mulƟ plier in a token-based CBDC system will play a diff erent role than in tradiƟ onal banking systems, given the unique characterisƟ cs of digital tokens and the role of central banks in issuing and controlling them. By analysing these key aspects, this paper aims to provide a comprehensive understanding of the potenƟ al eff ects of CBDCs on fracƟ onal reserve banking. The fi ndings of this research will contribute to the ongoing discus-sions and debates surrounding the adopƟ on and implementaƟ on of CBDCs, enabling policymakers, regulators, and banking insƟ tuƟ ons to make informed decisions in this challenging era of digital currencies.
货币从incepƟ开始就是经济的重心。它从黄金演变为货币,现在我们面临着一个新的货币时代evoluƟ on。每一步的发展都赋予他新的力量,通过触及社会生活的越来越多的方面来影响社会。其影响是未知的风险和对货币体系灵活性和可持续性的担忧。使用作为货币(纸币)支付的承诺与基于代币的CBDC系统存在一些criƟ法律和技术上的不一致之处。一个重要的问题limitaƟ是,本票可能不像中央银行印刷的实物货币那样有唯一的序列号。在现代混合货币体系中,只有现金有唯一的序列号,银行的电子支付采用基于账户的方式,incompaƟ承诺用真钱支付的能力并不普遍可见。总体而言,考虑到数字代币的独特characterisƟ cs以及中央银行在发行和控制它们方面的作用,fracƟ国家储备银行和货币mulƟ在基于代币的CBDC系统中的作用将与tradiƟ国家银行系统中的作用不同。通过分析这些关键方面,本文旨在全面了解cbdc对fracƟ国家储备银行业务的potenƟ影响。这项研究的结果将有助于围绕cbdc的adopƟ on和implementaƟ on进行的讨论和辩论,使政策制定者、监管机构和银行insƟ tuƟ on能够在这个充满挑战的数字货币时代做出明智的决定。
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引用次数: 0
BUSINESS LEGAL POLICY WITHIN THE SCOPE OFREHABILITATIONREGIMEOFADEBTOR 债务人复原制度范围内的商业法律政策
Pub Date : 2023-07-31 DOI: 10.35945/gb.2023.15.011
The presence of the business and a proper business environment is essenƟ al for the mulƟ faceted development of our country. Therefore, its preservaƟ on has the same importance as well, that is provided by the insolvency law through the rehabilitaƟ on regime. The arƟ cle discusses the importance of the rehabilitaƟ on regime for a business enƟ ty.The arƟ cle hereof provides the acƟ ons taken by various authoriƟ es through adopƟ ng laws, introducing inter-naƟ onal standards, etc. For example, on the Ministry of JusƟ ce of Georgia iniƟ aƟ ve, the Parliament of Georgia adopted the Law “On RehabilitaƟ on and CollecƟ ve SaƟ sfacƟ on of Creditors’s Claims” in 2020. The work also discusses the judiciary and its role in saving the business based on a specifi c example. The work also reviews the place of Georgia in various raƟ ngs, such as those of “Doing Business” and “The Heritage Founda-Ɵ on”. Considering their importance and infl uence, the above-menƟ oned raƟ ngs and the place held by Georgia are a guide for foreign investors.The place of the judiciary in the raƟ ng, which has experienced stagnaƟ on, should also be noted. This, of course, has a negaƟ ve impact on both local and internaƟ onal levels for those interested in doing business in Georgia. De-spite the presence of an appropriate legal framework within the scope of the issue under consideraƟ on, however, the numbers that are read in the raƟ ngs do not give us the opportunity to state that there is a sound environ-ment for doing business in Georgia. For this, it is obvious that only the insolvency law's presence is insuffi cient.
企业的存在和良好的商业环境是mulƟ国家多方面发展的基础。因此,其preservaƟ on也具有同样的重要性,这是通过rehabilitaƟ on制度由破产法规定的。arƟ章节讨论了rehabilitaƟ on制度对企业enƟ的重要性。arƟ章节通过adopƟ ng法律,介绍了inter-naƟ on标准等,提供了各种authoriƟ es所采取的acƟ on。例如,在格鲁吉亚JusƟ ce部iniƟ aƟ ve方面,格鲁吉亚议会于2020年通过了《关于RehabilitaƟ on和CollecƟ ve SaƟ sfacƟ on债权人债权法》。本书还以一个具体的例子为基础,讨论了司法机构及其在拯救企业方面的作用。这项工作还回顾了格鲁吉亚在各种raƟ网站上的地位,例如“营商环境”和“传统基金会-Ɵ网站”。考虑到它们的重要性和影响力,above-menƟ主办的raƟ会议和格鲁吉亚举办的地方是外国投资者的指南。还应注意到司法机构在经历了stagnaƟ年的raƟ国家中的地位。当然,对于那些有兴趣在格鲁吉亚做生意的人来说,这对当地和internaƟ国家层面都有negaƟ大的影响。尽管在consideraƟ on下的问题范围内存在适当的法律框架,但是,从raƟ ng中所读到的数字来看,我们没有机会说在格鲁吉亚有良好的营商环境。对于这一点,显然只有破产法的存在是不够的。
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引用次数: 0
A FINANCIAL CRISIS PROBABILITY MEASUREMENT MODELINTHECONTEXTOFDIGITALMODEL IN THE CONTEXT OF DIGITAL TRANSFORMATIONTRANSFORMATION 数字化转型背景下的金融危机概率测度模型
Pub Date : 2023-07-31 DOI: 10.35945/gb.2023.15.016
In recent decades, the structure of internaƟ onal exchange has undergone signifi cant changes, and the role of various services is increasing, the range of which is expanding under the infl uence of the scienƟ fi c and technological revoluƟ on. At the same Ɵ me, the regimes of internaƟ onal trade in services, as well as approaches to its naƟ onal and mulƟ lateral regulaƟ on, are becoming more complex. DigitalisaƟ on has become one of the main characterisƟ cs of development. The digital transformaƟ on of internaƟ onal trade is shaping the new "digital reali-ty" of the industry. The staƟ sƟ cs of the offi cial regulators of internaƟ onal trade confi rm these changes. The paper analyses the dynamics of changes in internaƟ onal trade in services in the context of the global crisis and the impact of digitalisaƟ on on it. The interdependence of countries in the condiƟ ons of increased economy and new models of internaƟ onal exchange of services are shown. The paper presents a quanƟ taƟ ve assessment model of the level of systemic risk causing the fi nancial crisis.
近几十年来,在scienƟ金融和技术revoluƟ的影响下,internaƟ网络交换的结构发生了重大变化,各种服务的作用不断增加,范围不断扩大。与此同时Ɵ me, internaƟ双边服务贸易的制度,以及其naƟ双边和mulƟ双边regulaƟ贸易的方法,正变得越来越复杂。DigitalisaƟ on已成为主要的characterisƟ cs之一。internaƟ网络贸易的数字transformaƟ正在塑造行业的新“数字现实”。internaƟ国家贸易官方监管机构的staƟ sƟ报告证实了这些变化。本文分析了在全球金融危机背景下internaƟ全球服务贸易的动态变化,以及digitalisaƟ对其产生的影响。显示了各国在condiƟ经济增长方面的相互依存关系和internaƟ国家间服务交换的新模式。本文提出了引发金融危机的系统性风险水平的quanƟ taƟ ve评估模型。
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引用次数: 0
THE EFFECT OF INFORMATION TECHNOLOGY IN ACCOUNTING UNDER THE CONDITIONS OF GLOBALIZATION 全球化条件下信息技术对会计的影响
Pub Date : 2023-07-31 DOI: 10.35945/gb.2023.15.006
In the process of carrying out financial operations, modern technologies represent one of the most important challenges. World technological trends have influenced Georgia as well. Technologies play an important role in accounting. Nowadays, all transactions in accounting have an electronic form, which is securely stored in databases. Using fintech technologies in accounting helps save resources and reduce costs. Accordingly, the paper presents the role of technology and its importance in enterprise activity. Effective ca-pabilities of modern accounting computer programs are established, and their advantages and disadvantages are highlighted. Research has been conducted on the possibilities of companies' work on the RS portal in the direction of accounting activities. Conclusions and recommendations are formulated. In particular, simplifying the barriers to entering the technology market will increase the level of competition, and accordingly, the development of this sector will take place. Also, cooperation with successful foreign fintech companies and improvement of cyber se-curity. Creation of an innovative hub and regulatory space, where enterprises will have the opportunity to create prototypes of their products and adjust the created application. as well as establishing effective tax incentives for investors, specifically in the direction of financial technologies. Strengthening the ability of professional account-ants to move to the Net-zero model, all of the above, is a prerequisite for creating a healthy business environment in the country.
在开展金融业务的过程中,现代技术是最重要的挑战之一。世界技术趋势也影响了格鲁吉亚。技术在会计中起着重要的作用。如今,所有的会计交易都有一个电子形式,安全地存储在数据库中。在会计中使用金融科技技术有助于节省资源和降低成本。据此,本文阐述了技术在企业活动中的作用及其重要性。建立了现代会计计算机程序的有效功能,并指出了它们的优缺点。对公司在RS门户网站上的工作在会计活动方向上的可能性进行了研究。提出结论和建议。特别是,简化进入技术市场的壁垒将提高竞争水平,因此,这一部门将得到发展。与国外成功的金融科技公司合作,提高网络安全。创建创新中心和监管空间,企业将有机会创建其产品原型并调整已创建的应用程序。以及为投资者建立有效的税收激励措施,特别是在金融技术方面。加强专业会计师向净零模式转变的能力,是在国内创造健康商业环境的先决条件。
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引用次数: 0
UKRAINE AND NEW SECURITY PARADIGM FOR THE WIDER BLACK SEA REGION 乌克兰和更广泛的黑海地区的新安全模式
Pub Date : 2022-12-27 DOI: 10.35945/gb.2022.14.007
Russia’s second invasion of Ukraine initiated in February 2022 serves as a definitive break in the security of the wider Black Sea region. This article first explains the problem the region is currently facing and calls for a new concept to ensure the collective West’s more active presence in this geographic area. The strategy should also involve measures to contain a more aggressive Russia. It will be argued that Russia is unlikely to abstain from further destabilizing the Black Sea region and will use more coercive methods to preserve its dominant position. The article begins with elaborating the idea of the Black Sea not as a space of competition, but as a space of economic cooperation. The Black Sea has not always been a region of economic and military divisions, but quite often served an interconnector of several intersecting regions with different cultures and economic models. The article then, drawing upon this short historical analysis, pays special attention to Turkey’s changing position and presents a set of political moves the West can pursue to improve its rather weakened position in the wider Black Sea region.
俄罗斯于2022年2月发起的第二次入侵乌克兰,是对更广泛的黑海地区安全的决定性破坏。本文首先解释了该地区目前面临的问题,并呼吁建立一个新的概念,以确保西方国家在这一地理区域更加积极地存在。该战略还应包括遏制更具侵略性的俄罗斯的措施。有人认为,俄罗斯不太可能避免进一步破坏黑海地区的稳定,并将使用更多的强制手段来保持其主导地位。文章首先阐述了黑海不是一个竞争空间,而是一个经济合作空间的概念。黑海并不总是一个经济和军事分裂的地区,但经常是几个具有不同文化和经济模式的交叉地区的互连者。然后,本文根据这一简短的历史分析,特别关注土耳其不断变化的地位,并提出了西方可以采取的一系列政治举措,以改善其在更广泛的黑海地区相当削弱的地位。
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引用次数: 0
TEACHING RE-IMAGINED AS THE WORLDEMBRACES THE 4TH IR: A REVIEW OF LITERATUREON THE CHANGING FACE OF TEACHING 随着世界拥抱第四次革命,教学被重新想象:关于教学面貌变化的文献综述
Pub Date : 2022-12-27 DOI: 10.35945/gb.2022.14.004
This paper reviews the literature on teaching in educational institutions at the current time and itsability to match the demands of industry, and produce competent human resources for today and the future generation. The study was conducted to shape and inform new-generation teachers of the aspects they need to take intoconsideration in order to keep themselves relevant, instrumental, and capable of supporting the future of learning,relearning, and unlearning experiences in a globalized setting as the 4th Industrial Revolution unwraps its presence.A careful review of works obtained from Ebsco host and google scholar for the past five years(2017 – 2022) wasdone to establish the key shifts in paradigm, and practice as well as establish the challenges and opportunities atplay. Key aspects informing the re-imagination are but not limited to digitization, Artificial Intelligence, Data analytics, the Information age, the Internet of things, entrepreneurship, and employability among others.In the face of these widely appreciated aspects of daily living, teaching as has been over the ages finds itself atcrossroads. In order to be an effective tool to transform the generations as has been over the years it is key for thesector to consider a review of the way it thrives in order to support today’s expectations and also to help addressthe expectations of tomorrow which are largely anticipated but unknown. A review of the delivery, assessment,and practice of teaching is urgent and necessary across the globe to meet these expectations of the learners.
本文综述了当前教育机构教学的相关文献,以及其与行业需求相匹配的能力,以及为当今和未来一代培养合格的人才的能力。这项研究旨在塑造和告知新一代教师他们需要考虑的方面,以便在第四次工业革命的全球化背景下,保持自己的相关性、工具性,并有能力支持未来的学习、再学习和遗忘体验。对过去五年(2017年至2022年)Ebsco主持人和谷歌学者的作品进行了仔细的回顾,以确定范式和实践的关键转变,以及确定其中的挑战和机遇。重新想象的关键方面包括但不限于数字化、人工智能、数据分析、信息时代、物联网、企业家精神和就业能力等。面对日常生活中这些广受赞赏的方面,多年来的教学发现自己站在了十字路口。为了成为一种有效的工具来改变几代人,多年来,关键是该部门考虑审查其蓬勃发展的方式,以支持今天的期望,并帮助解决明天的期望,这在很大程度上是预期的,但未知的。为了满足学习者的这些期望,在全球范围内对教学的交付、评估和实践进行审查是迫切和必要的。
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引用次数: 0
THE GIG-ECONOMY AND THE PROBLEM OF ITS REGULATION UNDER GEORGIAN LAW 零工经济及其在格鲁吉亚法律下的监管问题
Pub Date : 2022-12-27 DOI: 10.35945/gb.2022.14.002
შესავალ ნაწილში განხილულია შრომის კანონმდებლობის როლი შრომით სამართლებრივ ურთიერთობებში. თემის სპეციფიკიდან გამოდინარე, ყურადღება გამახვილებულ იქნამომსახურების ხელშეკრულებაზე, მის არსა და დანიშნულებაზე სამართლებრივ ურთიერთობებში. განხილულ იქნა შრომითი ხელშეკრულება, მისი მახასიათებელი თვისებები, ხაზია გაესვა იმ განმასხვავებელ ნიშნებს, რომლებიც არსებობს შრომის ხელშეკრულებასა და მომსახურების ხელშეკრულებასშორის. აქცენტი გაესვა დაცვის იმ მინიმალურ სტანდარტს, რომელსაც შრომითი ხელშეკრულება დასაქმებულს სთავაზობს.ნაშრომის არსიდან გამომდინარე, ვისაუბრებთ იმ მოტივაციაზე, რაც გააჩნია დამსაქმებელს, როდესაც იგი დასაქმებულთან აფორმებს მომსახურების ხელშეკრულებას, ნაცვლად შრომითი ხელშეკრულებისა. განხილულ იქნა ის უპირატესობანი, რასაც იღებს დამსაქმებელი დასაქმებულთან ამგვარი ხელშეკრულების დადების დროს. გავეცნობით შედეგებზე, რომელსაც იწვევს შრომითი ხელშეკრულებისნაცვლად მომსახურების ხელშეკრულების დადება. ნამსჯელი იქნა დასახელებულ შემთხვევაში ხელშეკრულების ბათილობის საჭიროებაზე და დასაქმებულის დაცვის სამართლებრივ მექანიზმებზე.თემის აქტუალობიდან გამომდინარე, მიმოვიხილეთ სასამართლო პრაქტიკა, რომელიც განვითარებულ იქნა საერთო სასამართლოების მიერ საქართველოს კანონმდებლობის ფარგლებში. პოზიციის გასამყარებლად მოყვანილ იქნა დასავლეთ ევროპისა და ამერიკის შეერთებულის შტატების სასამართლოთა პრაქტიკა განსახილველ თემასთან მიმართებით. დასასრულს, დასკვნის სახით ფორმულირებულ იქნაავტორის პოზიცია.
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引用次数: 0
IMPROVING THE BUDGET PROCESS IN GEORGIA'S SELF-GOVERNING CITES: CHALLENGES AND OPPORTUNITIES 改进格鲁吉亚自治城市的预算程序:挑战与机遇
Pub Date : 2022-12-27 DOI: 10.35945/gb.2022.14.001
This scientific article is dedicated to identifying the main directions of its improvement in the self-governing cities of Georgia, based on the analysis and evaluation of the current state of the budget process. In particular, it discusses the basic budgeting document (medium-term action plans) and the budget process; The difference between the revenues and payments of the budgets of the self-governing cities and the peculiarities of their planning are shown; The modern practice of implementing the program budget in the self-governing cities of Georgia is analyzed and evaluated, on the basis of which conclusions are made on the necessity of its improvement. Emphasis was placed on the following problematic issues in the budget process of self-governing cities: inadequate forecasting of tax revenues; Social orientation of the budget; Preparation of medium-term action plans; Development of expected final / intermediate results; Development of evaluation indicators; Improving the monitoring mechanism for the implementation of programs during the budget year; Strengthen the role of internal and external control.
这篇科学文章致力于在分析和评估预算过程现状的基础上,确定格鲁吉亚自治城市改进的主要方向。它特别讨论了基本预算文件(中期行动计划)和预算程序;揭示了自治城市预算收支的差异及其规划的特殊性;对格鲁吉亚自治城市实施项目预算的现代实践进行了分析和评估,并在此基础上得出了改进的必要性。强调了自治城市预算过程中的下列问题:对税收收入的预测不足;预算的社会取向;编制中期行动计划;制定预期的最终/中期结果;评价指标的制定;完善预算年度项目执行情况的监督机制;强化内外部控制的作用。
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引用次数: 0
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Globalization and Business
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