Հատված
Of all of the functional areas of finance, the one most in need of guidance is government budgeting. The release by the National Advisory Council on State and Local Budgeting of this set of recommended practices represents a milestone in budgeting—-in one document governments now have a comprehensive set of processes and procedures that define an accepted budget process. The practices advocate a goal-driven approach to budgeting that spans the planning, development, adoption, and execution phases of the budget. The practices put forward by the the Council take a major step forward in promoting the linkage of the budget process with other activities of the government.
Գրականության ցանկ
1. Public Budgeting and Financial Management, Florida International University, Retrieved November 21, 2013
2. “History, Origins and Traditions of the Budget”. Archived from the original on 2012-01-17. Retrieved 2012-12-17.
3. “A history of the Budget”. Retrieved 2012-12-17.
4. “The first budget? Walpole՚s bag of tricks and the origins of the chancellor՚s great secret”. Retrieved 2012-12-17.