Evolution of Budget and Budgeting in France
Identifikátory výsledku
Kód výsledku v 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>
Výsledek na webu
<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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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Evolution of Budget and Budgeting in France
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
Evolution of Budget and Budgeting in France
Popis výsledku anglicky
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.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
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OECD FORD obor
50501 - Law
Návaznosti výsledku
Projekt
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Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2019
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
Carpe Scientiam: Proceedings of the Conference
ISBN
9785190114645
ISSN
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e-ISSN
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Počet stran výsledku
11
Strana od-do
51-61
Název nakladatele
Lomonosov Moscow State University Supreme State Audit School
Místo vydání
Moskva
Místo konání akce
Moskva
Datum konání akce
1. 1. 2019
Typ akce podle státní příslušnosti
WRD - Celosvětová akce
Kód UT WoS článku
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