Milivoje Lapčević
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引用次数: 0

摘要

本文将分析后苏联时期俄罗斯财务规划体系的结构和绩效,特别是考虑到财务管理者通过多次改革,在现代基础上为国家预算体系建模的努力。考虑到从苏联时期继承下来的官僚机构在系统上缺乏灵活性,俄罗斯改革者试图用按业绩编制预算的想法来改进预算规划的经典制度,起初看来是不切实际的。在本文中,笔者将分析俄罗斯联邦预算制度改革的环境特征,改革者试图实施的基本思想的内容,以及他们在改革过程中遇到的问题。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
INOVACIJE U SISTEMU FINANSIJSKOG UPRAVLjANjA U RUSKOJ FEDERACIJI
This paper will analyze the structure and performance of the financial planning system in post-soviet Russia, especially in light of the efforts of financial managers to model the country's budget system on a modern basis through numerous reforms. Bearing in mind the systemic inflexibility of the bureaucratic apparatus inherited from the period of the Soviet Union, the attempts of Russian reformers to refine the classic system of budget planning with the idea of budgeting according to performance, at first seemed unrealistically ambitious. In the paper, the author will analyze the environmental characteristics in which the reforms of the budget system of the Russian Federation were carried out, the content of the basic ideas that the reformers tried to implement, as well as the problems they encountered along the way.
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