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2009, br. 53, str. 109-123
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Usavršavanje metoda budžetiranja - put ka racionalizaciji javne potrošnje
Improving the methods of budgeting as a means of rationalizing public consumption
Univerzitet u Nišu, Pravni fakultet, Srbija
Projekat: Projekat Ministarstva nauke Republike Srbije, br. 149043D: Pristup pravosuđu - instrumenti za implementaciju evropskih standarda u pravni sistem Republike Srbije
Sažetak
Autor u radu razmatra jedan od značajnih trendova u savremenim budžetskim sistemima. Radi savladavanja teškoća u sferi finansiranja javne potrošnje države 'pozajmljuju' mehanizme iz domena tržišnog sektora. U savremenoj budžetskoj praksi, sve više jača uverenje da se raspoloživa budžetska sredstva moraju što efikasnije upotrebljavati, radi ostvarivanja planiranih ciljeva budžetske politike. To je, inače, jedan od ključnih zahteva koji se postavlja u okviru novog pristupa upravljanju javnim rashodima. U radu se ukazuje na pokušaje da se informacije o učinku 'ugrade' u budžetski proces. Koncept budžetiranja po učinku dosta se sporo realizuje u praksi javnog finansiranja i može se reći da je tek na početku primene u nekim najrazvijenijim zemljama.
Abstract
In this paper, the author analyses one of the most significant trends in the contemporary budgetary systems. In order to overcome the difficulties in financing public consumption, state governments 'borrow' some mechanisms employed in the commercial sector. In the contemporary budgetary practice there is an ever-growing and strengthening conviction that the available budgetary funds must be used as efficiently as possible in order to achieve the intended goals and objectives of the budgetary policy. In fact efficiency is one of the key requirements set forth in the new approach to managing public expenditures. In this article, the author points to the attempts of the government authorities to incorporate the information on efficiency into the budgetary process. Yet, the concept of budgeting on the basis of efficiency is being put into the public financing practices and implemented rather slowly. As a matter of fact, it has just started being applied in some of the most developed countries.
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Reference
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