Budget management- Experience from some countries and issues for Vietnam

Abstract

This article has concentrated on general issues of managing the budget, including concept, object, legal base, objectives, role and management principles of state budget expenditures. The article also examined fairly systematically from the experiences of the French Republic, the Federal Republic of Germany on the management of the budget, on that basis, mentioned and clarify the current situation as well as the shortcomings in the management of the budget expenditures of Vietnam since peace was restored so far, which has launched a number of issues that Vietnam should pay attention in order to improve management of budget next time.