Accounting aspects of auditing the budget system
Until recently the main instrument of state funding, the budget was only controlled by the existing system of a country's administrative control. Today there is budget audit as a special form of political control, which should contribute to a more appropriate and purposeful budget execution. It...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
2018-01-01
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| Series: | Ekonomika Poljoprivrede (1979) |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2018/0352-34621801337M.pdf |
| Summary: | Until recently the main instrument of state funding, the budget was only controlled by the existing system of a country's administrative control. Today there is budget audit as a special form of political control, which should contribute to a more appropriate and purposeful budget execution. It is still a condition sine qua non, i.e. an inevitable requirement for healthy public finances. |
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| ISSN: | 0352-3462 2334-8453 |