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Date Published: 17/04/2016
Online Published: 17/04/2016
Abstract Views: 46
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DOI: https://doi.org/10.52714/dthu.19.4.2016.343
Issue
No. 19 (2016): Part A - Social Sciences and Humanities
Section
Social Sciences and Humanities Issue (Vietnamese)
How to Cite
Pham, Q. H. (2016). Applying the budgeting model based on activities of accounting Vietnam public sector. Dong Thap University Journal of Science, 19, 96-100. https://doi.org/10.52714/dthu.19.4.2016.343

Applying the budgeting model based on activities of accounting Vietnam public sector

Quang Huy Pham1,
1 University of Economics Ho Chi Minh City

Main Article Content

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.

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Keywords

Performance budgeting, state budget, public accounting, public sector, PBB model.

References

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