بودجه ریزی دولتی در ایران از نظریه تا سیاست بودجه ریزی دولتی در ایران از نظریه تا سیاست

توضیحات

بودجه در معنای عام آن مشتمل بر انواع بودجه ها از قبیل بودجه خانوار، بودجه بنگاه اقتصادی و بودجه دولت می گردد. در این راستا هرچه دامنه بودجه نویسی از وسعت کمتر و محدودتری برخوردار باشد، حصول به نتیجه، تعیین هدف، اولویت بندی و تصمیم گیری و نهایتا تهیه برنامه عملیاتی ساده تر می باشد. برخلاف بودجه یک خانواده که عمدتا شامل تنظیم دخل و خرج آن می گردد) و بودجه موسسات اقتصادی کشاورزی، صنعتی، بازرگانی که غالبا بنا بر خصلت خصوصی بودن و محدودیت حوزه عمل آنها، به صورت مستقل جلوه گر می شوند)، بودجه دولتی از حوزه عمل بسیار وسیعی هم از نظر ماهیت و هم از لحاظ حجم عملیات برخوردار بوده و با آنها بسیار متفاوت است و تابع یک سلسله اصول علمی، قواعد، فنون و قوانین خاص خود تحت عنوان فنون بودجه بندی می باشد. برای بیان ماهیت بودجه بندی دولت، آشنایی با وظایف دولت ضروری بنظر می رسد. در این کتاب بودجه ریزی دولتی از نظریه تا سیاست مورد بررسی قرار گرفته است.,

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