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Serbian Journal of Management
2020, vol. 15, br. 1, str. 55-68
jezik rada: engleski
vrsta rada: izvorni naučni članak
objavljeno: 09/06/2020
doi: 10.5937/sjm15-23985
Creative Commons License 4.0
Savremeni trendovi u upravljanju budžetskim sistemom
aL.N. Gumilyov Eurasian National University, Nur-Sultan, Kazakhstan
bResearch center "A.D.A.", Nur-Sultan, Kazakhstan
cSouth Ural State University (National Research University), Department of Labor economics and personnel management, Chelyabinsk, Russia
dAtyrau University of Oil and Gas, Atyrau, Kazakhstan
eAkhmet Yasawi international Kazakh-Turkish University, Turkestan, Kazakhstan

e-adresa: bitoleuovayer@rambler.ru

Sažetak

Članak se bavi trenutnim fazama razvoja lokalne samouprave u Republici Kazahstan. Karakteristika reformi, koje su u toku, je jačanje finansijske nezavisnosti organa lokalne samouprave. Pre svega, to se pripisuje uvođenju nezavisnog budžeta na nivou lokalne samouprave. Studija ukazuje na sistemsku prirodu budžetskog procesa i analizira najbolje svetske prakse reformi budžetskog procesa. Sistematski pristup pomaže u otkrivanju različitih karakteristika donošenja budžetskih odluka u kontekstu skupih i programski planiranih modela. Takođe omogućava adekvatno istraživanje poslovne klime i pronalaženje optimalnih puteva za razvoj. Rezultati ovog istraživanja uključuju aspekte i značaj upravljanja budžetskim sistemom Republike, na osnovu kojih je izveden relevantan zaključak.

Ključne reči

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