改进格鲁吉亚自治城市的预算程序:挑战与机遇

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摘要

这篇科学文章致力于在分析和评估预算过程现状的基础上,确定格鲁吉亚自治城市改进的主要方向。它特别讨论了基本预算文件(中期行动计划)和预算程序;揭示了自治城市预算收支的差异及其规划的特殊性;对格鲁吉亚自治城市实施项目预算的现代实践进行了分析和评估,并在此基础上得出了改进的必要性。强调了自治城市预算过程中的下列问题:对税收收入的预测不足;预算的社会取向;编制中期行动计划;制定预期的最终/中期结果;评价指标的制定;完善预算年度项目执行情况的监督机制;强化内外部控制的作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
IMPROVING THE BUDGET PROCESS IN GEORGIA'S SELF-GOVERNING CITES: CHALLENGES AND OPPORTUNITIES
This scientific article is dedicated to identifying the main directions of its improvement in the self-governing cities of Georgia, based on the analysis and evaluation of the current state of the budget process. In particular, it discusses the basic budgeting document (medium-term action plans) and the budget process; The difference between the revenues and payments of the budgets of the self-governing cities and the peculiarities of their planning are shown; The modern practice of implementing the program budget in the self-governing cities of Georgia is analyzed and evaluated, on the basis of which conclusions are made on the necessity of its improvement. Emphasis was placed on the following problematic issues in the budget process of self-governing cities: inadequate forecasting of tax revenues; Social orientation of the budget; Preparation of medium-term action plans; Development of expected final / intermediate results; Development of evaluation indicators; Improving the monitoring mechanism for the implementation of programs during the budget year; Strengthen the role of internal and external control.
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