Целевые бюджетные программы: теория и практика. Светлана Макарова. Читать онлайн. Newlib. NEWLIB.NET

Автор: Светлана Макарова
Издательство: СФУ
Серия:
Жанр произведения: Прочая образовательная литература
Год издания: 2012
isbn: 978-5-7638-2587-9
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программно-целевого бюджета, в котором особое внимание уделялось ожидаемым результатам по видам деятельности государства, а не по затратам государственных средств. Предлагалось также дополнять отчет об исполнении бюджета показателями, характеризующими качество его исполнения. Конгресс США рекомендовал применять данный подход к бюджетированию в первую очередь в военной сфере. Для полномасштабной реализации этих предложений в 1950 г. был принят закон «О бюджете и процедурах бюджетной отчетности».

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