Applying the budgeting model based on activities of accounting Vietnam public sector
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Abstract
The state budget is the most important financial source for governments of all countries in operating the macro economy properly. Every country has to find out the right ways to budget each public unit. Many budgeting models have been launched around the world to renovate the public financial, accounting management. Among these models, PBB is proved to meet budget requirements and clarity performance. By synthetic methods and case studies, this paper presents PBB model and deployment experiences in three countries; thereby it proposes seven policies for Vietnam public sector accounting.
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Keywords
Performance budgeting, state budget, public accounting, public sector, PBB model.
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