ПРіОРИТЕТНі НАПРЯМИ РОЗВИТКУ СИСТЕМИ УПРАВЛіННЯ ФіНАНСАМИ У СФЕРі ДЕРЖАВНОГО ПіДПРИєМНИЦТВА КАЗАХСТАНУ

The theoretical foundations of financial management in the public sector of economy in the transition to budgeting focused on the result are considered. It is established that in the context of deepening market reforms, efficiency of public sector de pends not on the size of the state property, but on the efficiency of public finance management.