Специфики на счетоводната система на държавния бюджет
Particularity of the Accounting System of the State Budget

Author(s): Galina Vasileva
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting system; state budget; public sector
Summary/Abstract: The current work considers the characteristics and the specifics of the accounting system of the state budget with accent on the the necessity of accounting information for the action of the state budget. The aim of the study is to present the current normative regulation and organization of the accounting system of the state budget. The essence and the function of the state budget are presented. The normative regulation of the accounting systemof the state budget is analized and the key role of the accounting by the maintenance of the fiscal policy. The research methodology is based on the general principles of knowledge, applying the historial – logical method, the methods of analysis and synthesis, comparability, normative approach, systematic approach.

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