БАНКИТЕ И КАСОВОТО ИЗПЪЛНЕНИЕ НА ДЪРЖАВНИЯ И ОБЩИНСКИТЕ БЮДЖЕТИ
BANKS AND CASH EXECUTION OF STATE AND MUNICIPAL BUDGETS
Author(s): Stanislav ShishmanovSubject(s): Economy, Business Economy / Management
Published by: Стопанска академия »Д. А. Ценов«
Keywords: banking mediation; central bank; commercial banks; state budget; municipal budgets
Summary/Abstract: The paper examines two core issues – the participation of banks in the process of cash execution of state and municipal budgets and the accounting feature of the budget process. Regarding the state budget the leading institution is the Bulgarian National Bank. As for the commercial banks – they participate actively in both cash execution of the state and the municipal budgets. This article aims to present the role of banks in the process of cash execution of state and municipal budgets.
Journal: Годишен алманах "Научни изследвания на докторанти"
- Issue Year: 2019
- Issue No: 15
- Page Range: 341-354
- Page Count: 14
- Language: Bulgarian