BUDžETSKO PLANIRANjE KAO JAVNA FUNKCIJA

Abstract

Planning public needs, their financial evaluation as well as determining the source of their financial coverage, is also in modern countries the basic preoccupation of public managers. In this sense, the importance of public budgets, as financial and planning documents that summarize the intentions of public policy makers, has remained strongly emphasized to this day. With various changes in the sphere of budget technicalism, the narrow financialpolitical viewpoints regarding the purpose that budget acts should serve have also been broadened to some extent. In this paper, the author deals with the issue of the meaning of the budget document, but also the process of budget planning in modern financial systems, taking into account the multidimensional character of the analyzed phenomenon.