ACCOUNTING ASPECTS OF AUDITING THE BUDGET SYSTEM

  • Ivan Milojević, PhD University of Defense, Military Academy, Department of Finance, Belgrade
  • Rosa Andžić, PhD School of economics and management studies, Kragujevac
  • Vladan Vladisavljević, MA University of Defense, Military Academy, Department of Finance, Belgrade

Abstract

Until recently the main instrument of state funding, the budget was only controlled by the existing system of a country’s administrative control. Today there is budget audit as a special form of political control, which should contribute to a more appropriate and purposeful budget execution. It is still a condition sine qua non, i.e. an inevitable requirement for healthy public fnances.

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Published
2018-01-20
How to Cite
MILOJEVIĆ, Ivan; ANDŽIĆ, Rosa; VLADISAVLJEVIĆ, Vladan. ACCOUNTING ASPECTS OF AUDITING THE BUDGET SYSTEM. Economics of Agriculture, [S.l.], v. 65, n. 1, p. 337-348, jan. 2018. ISSN 2334-8453. Available at: <http://ea.bg.ac.rs/index.php/EA/article/view/26>. Date accessed: 18 oct. 2018. doi: https://doi.org/10.5937/ekoPolj1801337M.