Evolution of Budget and Budgeting in France
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F19%3A00120603" target="_blank" >RIV/00216224:14220/19:00120603 - isvavai.cz</a>
Result on the web
<a href="http://audit.msu.ru/wp-content/uploads/2019/11/Carpe-Scientiam2018_2.pdf" target="_blank" >http://audit.msu.ru/wp-content/uploads/2019/11/Carpe-Scientiam2018_2.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Evolution of Budget and Budgeting in France
Original language description
In the first place, the paper deals with the evolution of the state budget in France. The topic is studied within the comparison the French and English evolution of state budget. The paper points out the same and different features in the evolution of state budgets of these countries. Afterwards, the paper presents the current budgetary conception in France. Due to this fact, the paper clarifies notions as budgeting, budget or performance budget in connection with France. As a result, it could be marked the analysis of the similarity during the evolution of state budget in England and in France or else their mutual inspiration during the evolution. As other result could be considered the clarification of terms like budget, budgeting and performance budget. At the end of the paper, there are presented differences between the traditional and the performance budget. The methods used in the paper are applying the analysis and synthesis, description (historical description) and comparative methods.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Carpe Scientiam: Proceedings of the Conference
ISBN
9785190114645
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
51-61
Publisher name
Lomonosov Moscow State University Supreme State Audit School
Place of publication
Moskva
Event location
Moskva
Event date
Jan 1, 2019
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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