Detailed Information on Publication Record

BARTES, Richard. Evolution of Budget and Budgeting in France. Online. In Carpe Scientiam: Proceedings of the Conference. 1st ed. Moskva: Lomonosov Moscow State University Supreme State Audit School, 2019, p. 51-61. ISBN 978-5-19-011464-5.

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Basic information
Original name	Evolution of Budget and Budgeting in France
Name in Czech	Evoluce rozpočtu a rozpočtování ve Francii
Authors	BARTES, Richard (203 Czech Republic, guarantor, belonging to the institution).
Edition	1. vyd. Moskva, Carpe Scientiam: Proceedings of the Conference, p. 51-61, 11 pp. 2019.
Publisher	Lomonosov Moscow State University Supreme State Audit School

Other information
Original language	English
Type of outcome	Proceedings paper
Field of Study	50501 Law
Country of publisher	Russian Federation
Confidentiality degree	is not subject to a state or trade secret
Publication form	electronic version available online
WWW	Open access sborníku
RIV identification code	RIV/00216224:14220/19:00120603
Organization unit	Faculty of Law
ISBN	978-5-19-011464-5
Keywords (in Czech)	Veřejné finance; rozpočet; rozpočtování; evoluce; Francie
Keywords in English	Public finance; budget; budgeting; evolution; France
Tags	rivok
Tags	International impact, Reviewed
Changed by	Changed by: Mgr. Petra Georgala, učo 32967. Changed: 29/3/2022 11:50.

Abstract
In the first place, the paper deals with the evolution of the state budget in France. The topic is studied within the comparison the French and English evolution of state budget. The paper points out the same and different features in the evolution of state budgets of these countries. Afterwards, the paper presents the current budgetary conception in France. Due to this fact, the paper clarifies notions as budgeting, budget or performance budget in connection with France. As a result, it could be marked the analysis of the similarity during the evolution of state budget in England and in France or else their mutual inspiration during the evolution. As other result could be considered the clarification of terms like budget, budgeting and performance budget. At the end of the paper, there are presented differences between the traditional and the performance budget. The methods used in the paper are applying the analysis and synthesis, description (historical description) and comparative methods.

Abstract

In the first place, the paper deals with the evolution of the state budget in France. The topic is studied within the comparison the French and English evolution of state budget. The paper points out the same and different features in the evolution of state budgets of these countries. Afterwards, the paper presents the current budgetary conception in France. Due to this fact, the paper clarifies notions as budgeting, budget or performance budget in connection with France. As a result, it could be marked the analysis of the similarity during the evolution of state budget in England and in France or else their mutual inspiration during the evolution. As other result could be considered the clarification of terms like budget, budgeting and performance budget. At the end of the paper, there are presented differences between the traditional and the performance budget. The methods used in the paper are applying the analysis and synthesis, description (historical description) and comparative methods.