Usklađivanje pravnog sistema Srbije sa standardima Evropske unije (2024) (str. 685-696)
AUTOR(I) / AUTHOR(S): Milivoje Lapčević 
DOI: 10.46793/7623-143-0.685L
SAŽETAK / ABSTRACT:
U ovom radu analizi će biti podvrgnut istorijski pokušaj finansijskih upravljača u Sjedinjenim Američkim Državama, da krajem XX veka, izvrše reafirmaciju modela budžetiranja na osnovu učinaka na federalnom nivou. Usvajanje Zakona o učincima i rezultatima vlade, predstavljalo je prvi i odlučujući korak u pravcu najavljenih budžetskih reformi. U radu će posebna pažnja biti posvećena upravo pitanju evaluacije uspeha ove regulative na planu istinske promocije budžetiranja na osnovu učinaka na federalnom nivou. Na kraju rada autor ukazuje na diverzitet modela racionalističkog budžetiranja koje su svoju primenu našli na subnacionalnom nivou u SAD-u.
KLJUČNE REČI / KEYWORDS:
budžetiranje na osnovu učinaka, SAD, finansijsko upravljanje, racionalističko budžetiranje.
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