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@inproceedings{1648996, author = {Bartes, Richard}, address = {Moskva}, booktitle = {Carpe Scientiam: Proceedings of the Conference}, edition = {1}, keywords = {Public finance; budget; budgeting; evolution; France}, howpublished = {elektronická verze "online"}, language = {eng}, location = {Moskva}, isbn = {978-5-19-011464-5}, pages = {51-61}, publisher = {Lomonosov Moscow State University Supreme State Audit School}, title = {Evolution of Budget and Budgeting in France}, url = {http://audit.msu.ru/wp-content/uploads/2019/11/Carpe-Scientiam2018_2.pdf}, year = {2019} }
TY - JOUR ID - 1648996 AU - Bartes, Richard PY - 2019 TI - Evolution of Budget and Budgeting in France PB - Lomonosov Moscow State University Supreme State Audit School CY - Moskva SN - 9785190114645 KW - Public finance KW - budget KW - budgeting KW - evolution KW - France UR - http://audit.msu.ru/wp-content/uploads/2019/11/Carpe-Scientiam2018_2.pdf N2 - 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. ER -
BARTES, Richard. Evolution of Budget and Budgeting in France. Online. In \textit{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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