Divided Budgeting of Operating and Investment Costs Problem: International Practice

Olga Bogacheva

Finansovyj žhurnal — Financial Journal, 2015, issue 5, 38-44

Abstract: The specific features of public capital expenditures fuel the ongoing interest of both researchers and policy makers to issues of divided budgeting of capital and operating expenditures. Russian economic literature also attributes great importance to the problems of using government finance tools to fund capital investment projects. The paper focuses on the international practices of addressing problems of integrating the processes of government operating and capital expenditures planning and execution.

Keywords: public finance; operating expenditures; capital expenditures; capital budget; current budget; government investments; capital assets; divided budgeting (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:150503:p:38-44

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