| 文摘: |
“可获得的信息显示,县级政府公共财政资源管理继续减少,尽管努力的实现他们的预算具有其固有的控制特性。预算控制是指管理者如何利用预算来监控和控制成本和操作在一个特定的会计期间。这对管理者是一个过程使财务管理目标与预算,比较实际结果和调整性能。管理公共财政资源县在肯尼亚仍然经常挑战总审计长办公室报道,大多数被发现;在消极的营运资本操作,不受控制的资本支出、欺诈等等。这项研究的主要目的是建立预算管理的会计技术的影响在肯尼亚公共财政资源县。指导这项研究的具体目标;之间的关系建立县级公共财政资源的规划和管理,建立之间的关系县级公共财政资源的控制和管理,建立收入之间的关系优化和管理县级公共财政资源。这是一个概念性的框架的引导下,相关变量的研究。这项研究是基于理论等; Theory of Budgeting, Budgetary Control Theory, Fund Accounting Theory and Stewardship Theory. Questionnaire were distributed targeting; Economic planning department, Revenue department and County treasury department. Data was elicited from selected respondents using structured questionnaire whose content validity and reliability were checked. Descriptive and ANOVA methods were used to analyse data. Chi-square method was used to determine existence of significant relationship between independent and dependent variables at x2 0.05 (95% confidence level). The results indicated existence of a significant relationship between Budget Planning, Revenue optimization, Budget Control and Management of Financial resources at the county levels in Kenya as exemplified by X2 values of; 4.94 and 9.15 respectively. The findings of the study may guide policy makers in underscoring the value of Budgetary Accounting Techniques on Management of financial resources at county level and other organizations. It would also go a long way in forming a basis for future similar research studies." |