预算执行的审计方面

Oditor Pub Date : 2019-01-01 DOI:10.5937/ODITOR1901091K

M. Kovačević, Jelena Trandafilović, Daut Kalač

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引用次数: 5

摘要

预算实施程序是预算运作中最重要的环节，本文对其进行了讨论。根据一种观点，实际执行的预算代表了为特定的需要和目的而支出的资金，另一方面，除了资金支出外，它还包括年度收入的收取。

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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Audit aspect of execution of the budget

The procedure of the budget carrying into effect, wherein it represents the most important process in the budgetary operations, is discussed in this paper. According to one idea, the budget carrying into effect represents the spending of funds for specific needs and purposes, and on the other hand, besides spending of funds, it includes the collecting of receipts during the year.

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