Les finances, le budget et la comptabilité publique (Record no. 36600)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01343naa a2200181uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 0100114245537 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190218141845.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 101001s1993 xx ||||gr |0|| 0 fre d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | PEREZ, Rita |
| 9 (RLIN) | 42433 |
| 245 10 - TITLE STATEMENT | |
| Title | Les finances, le budget et la comptabilité publique |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Paris : |
| Name of publisher, distributor, etc. | IIAP, |
| Date of publication, distribution, etc. | juil./sept. 1993 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | The italian system of public finance has a set of specific characteristics. The administrations in charge of taxation are separated from those in charge of budgetting. The accounting regulation are very detailed and normally apply to all state organizations. But in order to cope with the rigidities of the system, a number of derogations have been established. The biggest part of income collected by central administration is transferred to local authorities and state field administration. The delays in adopting the budget have led parliament to rationalize the budgetary procedure. However the budget, which is difficult to read, is not a reliable tool for management, and there is a clear lack of programming as far as credits are concerned |
| 773 08 - HOST ITEM ENTRY | |
| Title | Revue Française D'Administration Publique |
| Related parts | 67, p. 355-362 |
| Place, publisher, and date of publication | Paris : IIAP, juil./sept. 1993 |
| International Standard Serial Number | ISSN 01527401 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20101001 |
| Operator's initials, OID (RLIN) | 1424^b |
| Cataloger's initials, CIN (RLIN) | Daiane |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20101006 |
| Operator's initials, OID (RLIN) | 1711^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
No items available.
