Factors Influencing The Formation Of International Budget Accounting Systems

Аннотация

This article discusses the budget system, the areas it covers, the national accounting systems of countries in international practice and their specific features. Also discussed are the Continental European model (development of the accounting system through legislative initiative), the British model (development of accounting through the initiative of consultant accountants) and the United States model (development of accounting through the influence of general accountants and engineers). KEYWORDS Budget, budget system, state budget, public policy, national accounting, accounting model, regional model, Anglo-Saxon model, international model, macro model, influencing factors, political factors, religious factors, economic factors.