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2020, vol. 15, br. 1, str. 55-68
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Savremeni trendovi u upravljanju budžetskim sistemom
Modern trends in management of the budget system
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.
Abstract
The article deals with the pressing issues of the development of local self-government in the Republic of Kazakhstan at the current stage. The feature of the reforms, currently underway, is the strengthening of financial independence of local self-government bodies. First of all, it is attributed to the introduction of the independent budget at the local self-government level. The study brings into the light the systemic nature of the budget process and analyses the world's best reformation practices for the budget process. The systematic approach helps reveal the distinguishing characteristics of budget decision making in the context of costly and programme-targeted planning models. It also allows investigating the business climate adequately and finding optimal paths for development. The results from this research involve the aspects and significance of the management of the budget system of the Republic, on the basis of which the relevant conclusion has been drawn.
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