Савремени трендови у управљању буџетским системом

  • Yerkezhan Bitoleuova L.N. Gumilyov Eurasian National University
  • Dina Aibossynova Research center “А.D.А.”
  • Gulmira Kabdullina South Ural State University
  • Manshuk Baimukhasheva Atyrau University of Oil and Gas
  • Raikhan Tazhibaeva Akhmet Yasawi international Kazakh-Turkish University
DOI: https://doi.org/10.5937/sjm15-23985
Ključne reči: буџетски систем, буџетирање, иновација, локални буџет, локална самоуправа

Sažetak


Чланак се бави тренутним фазама развоја локалне самоуправе у Републици Казахстан. Карактеристика реформи, које су у току, је јачање финансијске независности органа локалне самоуправе. Пре свега, то се приписује увођењу независног буџета на нивоу локалне самоуправе. Студија указује на системску природу буџетског процеса и анализира најбоље светске праксе реформи буџетског процеса. Систематски приступ помаже у откривању различитих карактеристика доношења буџетских одлука у контексту скупих и програмски планираних модела. Такође омогућава адекватно истраживање пословне климе и проналажење оптималних путева за развој. Резултати овог истраживања укључују аспекте и значај управљања буџетским системом Републике, на основу којих је изведен релевантан закључак.

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Objavljeno
2019/12/03
Broj časopisa
Vol. 15 Br. 1 (2020): Serbian Journal of Management
Rubrika
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