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Performance audit methodology of governmental budget planning in foreign countries

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dc.contributor.author Nugerbekov, D.S.
dc.contributor.author Beisenova, L.Z.
dc.contributor.author Shakharova, A.Ye.
dc.date.accessioned 2023-08-23T09:34:33Z
dc.date.available 2023-08-23T09:34:33Z
dc.date.issued 2022
dc.identifier.issn 2079-620Х
dc.identifier.uri http://rep.enu.kz/handle/enu/5444
dc.description.abstract The issue of effective regulation of public finances is obtained of importance at the present stage of the Republic of Kazakhstan development. The current period of development of budget law and the budget system is due to the implementation of budget reform, the introduction of program-targeted methods of budget forecasting, and result-oriented medium-term financial planning into the budget process. At the same time, legislative agencies and the scientific community pay great attention to the legal regulation of budgetary relations, as well as to the establishment of principles and mechanisms for the functioning of the budgetary system and the use of budgetary funds. The ongoing changes in the economy make it necessary to clearly follow such principles of the budget system as efficiency and responsibility. Moreover, the need to realistically assess the situation, improve the quality of decisions made helps to strengthen responsibility, internal discipline in managing the processes of implementing decisions made and monitoring the work of the public sector. Thus, the study of the budget system, the budget process, the theoretical and legislative foundations, and the actual practice of the functioning of the budget mechanism, including the planning procedure, is one of the most pressing issues. ru
dc.language.iso en ru
dc.publisher L.N.Gumilyov Eurasian National University ru
dc.subject public finance ru
dc.subject budget system ru
dc.subject audit standards ru
dc.subject performance audit ru
dc.subject Lima Declaration ru
dc.subject Supreme Audit Institutions ru
dc.subject an international organization of supreme audit institutions ru
dc.title Performance audit methodology of governmental budget planning in foreign countries ru
dc.type Article ru


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