| dc.contributor.author |
Мельничук, Наталія Юріївна |
|
| dc.date.accessioned |
2016-05-31T08:54:41Z |
|
| dc.date.available |
2016-05-31T08:54:41Z |
|
| dc.date.issued |
2016 |
|
| dc.identifier.uri |
http://194.44.12.92:8080/jspui/handle/123456789/1550 |
|
| dc.description |
The article highlights the essence of budgetary control. The features of control in the public sector performance are grounded as well as the relationship between verifiability and the controllability. It is proved that the achievement of public finance management needs its controllability. There is no alternative verifiability by ensuring controllability of budget resources. The classification criteria of budgetary control types according to the different classification criteria are developed. It has allowed to distinguish its following types: scheduled, unscheduled, previous, current, next, state, municipal, specialized, departmental, public, external, internal, solid, selective, comprehensive, effective, ineffective, centralized, decentralized, legislative, realizable, further, active, passive, available, projected, intermediate, final, mixed.
The purpose of the article is to provide a classification criteria of budgetary control development, taking into account the role and functions of control in public finance management. |
ru_RU |
| dc.description.abstract |
Мельничук Н.Ю. DESCRIPTION OF THE BUDGET CONTROL TYPES IN MODERN CONDITIONS OF PUBLIC FINANCE MANAGEMENT // Baltic Journal of Economic Studies, Volume 2 Number 1. Riga: Izdevnieciba “Baltija Publishing”, 2016, 127 pages |
ru_RU |
| dc.language.iso |
en |
ru_RU |
| dc.subject |
budget, finance, control, financial management, budgetary control, budgetary control types |
ru_RU |
| dc.subject |
бюджет, фінансові ресурси, контроль, управління фінансами, бюджетний контроль, види бюджетного контролю |
ru_RU |
| dc.title |
DESCRIPTION OF THE BUDGET CONTROL TYPES IN MODERN CONDITIONS OF PUBLIC FINANCE MANAGEMENT |
ru_RU |
| dc.title.alternative |
ХАРАКТЕРИСТИКА ВИДОВ БЮДЖЕТНОГО КОНТРОЛЯ В СОВРЕМЕННЫХ УСЛОВИЯХ УПРАВЛЕНИЯ ГОСУДАРСТВЕННЫМИ ФИНАНСАМИ |
ru_RU |
| dc.type |
Article |
ru_RU |