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программно-целевого бюджета, в котором особое внимание уделялось ожидаемым результатам по видам деятельности государства, а не по затратам государственных средств. Предлагалось также дополнять отчет об исполнении бюджета показателями, характеризующими качество его исполнения. Конгресс США рекомендовал применять данный подход к бюджетированию в первую очередь в военной сфере. Для полномасштабной реализации этих предложений в 1950 г. был принят закон «О бюджете и процедурах бюджетной отчетности».

      Конец ознакомительного фрагмента.

      Текст предоставлен ООО «ЛитРес».

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