Ⅰ. Introduction
Depending on the age of globalization, government as well as companies are becoming competitive in the field of budget system and recognizes the need of practical and effective financial management. The government have been implementing the Line item budgeting system to control strictly the use of budget.
However, the control of these budgets has inhibited the increase in pr
I. Introduction
LIBS
the control of these budgets has inhibited the increase in productivity
The expenditures of specific business could not be identified because different purposes were included in the business expense
PBS
The government implements the program budget system which is focus on program to solve these structural defects since 2008
By implementing program budget system, ea