QUẢN LÝ NHÀ NƯỚC THEO MÔ HÌNH FEAR TRONG CÔNG TÁC KẾ TOÁN NGÂN SÁCH LĨNH VỰC KHOA HỌC CÔNG NGHỆ

Abstract

In the process of globalization and joined many international organizations, many areas of the public sector in Vietnam has received received sizable budget to implement scientific topics. Along with many different content such as human resources, investment, construction ... the accounting work related to the process of recording budget expenditures is also seen as an important issue in the management of state when international integration in the field of science and technology. Therefore, the state should also have the management of the accounting aspects to ensure the effectiveness of the scientific and technological tasks performed. By means of synthesizing and analyzing the legal framework of Vietnam, the article introduces the basic processes related to the management of the state budget in terms of budgetary accounting for scientific field work Technology, which set out a number of points to note in the model 4 FEAR factor in the management of the state budget accounting in subsequent years.