ESSENCE OF MODERN CONCEPTS ABOUT THE BUDGET
- Authors: Aslani K.1
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Affiliations:
- Baku State University, Baku
- Issue: No 2 (2011)
- Pages: 5-10
- Section: Articles
- URL: https://vektornaukieconomika.ru/jour/article/view/632
- ID: 632
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Abstract
In presented article attempt to open history and essence of the modern budget is made. Budget principles, including principles of an annual cycle, integrity, integrated approach, unity, independence, completeness, a reality, publicity, elasticity, limitation in expenses, definitions of approximate volume of expenses, budget regulations according to a kind of activity, calculation of incomes before expenses, differentiation of constant and time expenses are analyzed.
About the authors
Kelhoran Aslani
Baku State University, Baku
Author for correspondence.
Email: fake@neicon.ru
doctoral candidate
Azerbaijan