РЕФОРМИСАЊЕ МОДЕЛА ЈАВНОГ БУЏЕТИРАЊА КАО ГЛОБАЛНИ ТРЕНД
REFORMING THE MODEL OF PUBLIC BUDGETING AS A GLOBAL TREND

Summary/Abstract: Тhe public sector worldwide has been constantly under pressure to increase the rational spending of budget funds, to improve the efficiency of securing the public goods, and to raise the quality of public services. The need to improve the operation of the public sector, to cut the public expenditures and the budget deficit is a prerequisite for undertaking of a series of complex activities and measures which may be designated as the global trend of reforming the public budgeting model. Modern states are facing a huge challenge of accomplishing a higher level of accountability in managing public resources, which requires a gradual transition from traditional to modern public budgeting models. The provision of an adequate amount of public goods and services is one of the fundamental roles of the public sector, which has a significant impact on on the economic, political and social aspects of social development. Consequently, it has a substantial impact on taking adequate reform measures in the domain of improving the public budgeting model. The introduction of programme-budgeting and performance-based budgeting models, as substitutes for the line-item (incremental) budgeting model, should contribute to establishing strong and well-organised public finances as a prerequisite for the development of a powerful state, further improvement of all economic sectors, and overall social progress.

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