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Банките И Касовото Изпълнение На Държавния И Общинските Бюджети

Author

Listed:
  • Станислав Шишманов

    (Стопанска академия "Д.А.Ценов")

Abstract

В настоящата научна разработка се разглеждат два основни въпроса – участието на банките в процеса по касовото изпълнение на държавния и общинските бюджети и счетоводната характеристика на бюджетния процес. По отношение на държавния бюджет водеща институция е Българската народна банка, а търговските банки участват активно както в процеса по касовото изпълнение на държавния бюджет, така и по отношение на касовото изпълнение на общинските бюджети. Основната цел на научната статия е представяне ролята на банките в процеса по касовото изпълнение на държавния и общинските бюджети.

Suggested Citation

  • Станислав Шишманов, 2019. "Банките И Касовото Изпълнение На Държавния И Общинските Бюджети," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 15(15 Year 2), pages 341-354.
    • Handle: RePEc:dat:almphd:v:15:y:2019:i:15:p:341-354
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