XX Majsko savetovanje (2024), Tom 2 (str. 329-341)
AUTOR(I) / AUTHOR(S): Milivoje Lapčević 
DOI: 10.46793/XXMajsko2.329L
SAŽETAK / ABSTRACT:
Planiranje javnih potreba, njihova novčana evaluacija kao i utvrđivanje izvora njihovog finansijskog pokrića, predstavlja i u modernim državama osnovnu preokupaciju javnih upravljača. U tom smislu značaj javnih budžeta, kao finansijsko-planskih dokumenta kroz koje se sumarno izražavaju namere kreatora javne politike, ostao je do danas izrazito naglašen.
Sa različitim promenama u sferi budžetskog tehnicizma donekle su proširena i uska finansijsko-politička gledišta u pogledu svrhe kojoj bi budžetski akti trebalo da služe. U ovom radu autor se bavi pitanjem značaja budžetskog dokumenta, ali i procesa budžetskog planiranja u modernim finansijskim sistemima, uzimajući u obzir višedimenzionalni karakter analiziranog fenomena.
KLJUČNE REČI / KEYWORDS:
budžet, budžetske tehnike, finansijsko upravljanje, savremeno budžetiranje
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