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BUDGETING PRINCIPLES
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BUDGETING PRINCIPLES
(Dictionary of Economics) :
BÜTÇE İLKELERİKamu bütçelerinin işlevlerini yerine getirebilmek için uyulması gerekli iki ilke vardır: a)Genellik İlkesi: Tüm kamusal gelir ve giderlerin her türlü ayrıntısı ile bütçede yer almasıdır. Eğer bazı kamusal gelirler bazı kamusal hizmetlerin karşılığı sayılabiliyorsa, bu durum bütçenin genel ilkesine uyulduğunu gösterir. b)Birlik İlkesi: Kamu kesiminde mevcut tüm üreticilerin gelir ve giderlerinin bir tek bütçe içinde gösterilmesidir. Eğer bu ilkeye uyulmut ise, tüm kamu kesimi tek bir üretici birim olarak kabul edilir.
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