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تبادل اطلاعات رشته اقتصاد بازرگانی - فرق بین متمم بودجه واصلاح بودجه چیست؟
دوشنبه 24 بهمن 1390  23:25    ویرایش: دوشنبه 24 بهمن 1390 23:28
توسط: س ق

پاسخ استاد امیرمحسن خزیمه  :

متمم بودجه:در سال مالی اجرای بودجه اگر دستگاهی با درآمدهایی مواجه شود كه در سال قبل در سند بودجه پیش بینی نكرده برای در یافت آنها به موجب قوانین بودجه باید آنها را در متمم بودجه مشخص كرده و بعد از مصوب شدن كسب آن درآمدها قانونی است
اصلاح بودجه :در سال مالی اجرای بودجه اگر دستگاهی با هزینه های جدید برخورد كند كه در سند بودجه سال قبل پیش بینی نكرده به موجب قوانین بودجه باید آنها را در اصلاح بودجه مشخص كرده اما باید از بعضی هزینه ها چشم پوشی كند و بطور كلی در جمع سرفصل هزینه ها تغییری ایجاد نشود و بعد از مصوب شدن قانونی است

   


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