Performance audit of state planning in accordance with the principles of the budget system

• Autorzy: Shakharova Aliya , Beisenova Lyazzat , Temirkhanov Zharaskhan , Aliyeva Ainur

Identyfikatory

DOI

10.17512/pjms.2022.25.2.18

Warianty tytułu

PL

Audyt wykonania planu państwowego zgodnie z zasadami systemu budżetowego

• Języki publikacji: EN

Abstrakty

EN

The purpose of the study is to develop theoretical and methodological foundations for organizing and conducting performance audit of state budget planning. The methodological basis of the study was a set of general scientific methods of cognition of socio-economic phenomena, a systematic approach to solving tasks, analysis and synthesis, observation and comparison, induction and deduction. The study was conducted based on a review of scientific research and international standards in the field of performance auditing. The novelty of the research lies in the formation of an integral concept of a performance audit of result-oriented state planning and the development of theoretical and methodological recommendations. This article proposes a new integrated approach based on the application of the principles of the budget system as criteria for the performance audit. The proposed approach suggests that this type of audit should be carried out in the context of sections of the state budget (revenues, expenditures and budget deficit/surplus and sources of its financing). The study contributes to the audit methodology and may be useful in improving the efficiency of management and the use of budget funds.

PL

Celem opracowania jest wypracowanie podstaw teoretycznych i metodycznych organizacji i prowadzenia audytu zadaniowego planowania budżetu państwa. Podstawę metodologiczną badania stanowił zestaw ogólnonaukowych metod poznania zjawisk społeczno-gospodarczych, systematyczne podejście do rozwiązywania zadań, analiza i synteza, obserwacja i porównanie, indukcja i dedukcja. Badanie zostało przeprowadzone na podstawie przeglądu badań naukowych oraz międzynarodowych standardów w zakresie kontroli wykonania zadań. Nowatorstwo badań polega na stworzeniu integralnej koncepcji kontroli wykonania zadań planowania państwa zorientowanego na wyniki oraz wypracowaniu zaleceń teoretycznych i metodologicznych. Artykuł ten proponuje nowe zintegrowane podejście oparte na zastosowaniu zasad systemu budżetowego jako kryteriów kontroli wykonania zadań. Proponowane podejście sugeruje, aby tego typu kontrolę przeprowadzać w kontekście działów budżetu państwa (dochodów, wydatków oraz deficytu/nadwyżki budżetu i źródeł jego finansowania). Badanie wnosi wkład w metodologię audytu i może być przydatne w poprawie efektywności zarządzania i wykorzystania środków budżetowych.

Słowa kluczowe

EN

performance audit; state budget; budget planning; principles of budget system

PL

kontrola zadaniowa; budżet państwa; planowanie budżetowe; zasady systemu budżetowego

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2022
• Tom: Vol. 25, No. 2
• Strony: 282--294
• Opis fizyczny: Bibliogr. 24 poz., rys., tab.

Twórcy

autor

Shakharova Aliya

• Republic of Kazakhstan, L.N. Gumilyov Eurasian National University, Faculty of Economics

autor

Beisenova Lyazzat

• Republic of Kazakhstan, L.N. Gumilyov Eurasian National University, Faculty of Economics

autor

Temirkhanov Zharaskhan

• Republic of Kazakhstan, L.N. Gumilyov Eurasian National University, Faculty of Economics

autor

Aliyeva Ainur

• Republic of Kazakhstan, L.N. Gumilyov Eurasian National University, Faculty of Economics

Bibliografia

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Uwagi

Opracowanie rekordu ze środków MEiN, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2022-2023).