Il nuovo sistema di bilancio introdotto dalla Regione Liguria è espressione di scelte significative effettuate anche al fine di disporre di strumenti a supporto delle nuove esigenze di governance dell’amministrazione regionale. Il presente articolo vuole porre in evidenza come questo sistema di bilancio venga, di fatto, a rafforzare le funzioni di pianificazione e programmazione e ad agevolare l’attivazione del controllo di gestione attraverso l’introduzione di adeguati documenti previsionali (il documento di programmazione economico-finanziaria regionale e la legge finanziaria) e la definizione di una nuova struttura di bilancio annuale di previsione.
The new budget and financial statement introduced by the Region of Liguria are the result of significant choices, in order to support the governance need of regional administration with specific tools. This article focuses its attention on how the new budgeting and financial statement systems are able to enhance the functions of planning and to support the implementation of control system on the management with the introduction of new provisional documents (as the Regional Economic Financial Planning Document and the Finance Law). In this article particular attention is also given to the new structure of the annual budget.
The new budget and financial statement introduced by the Region of Liguria are the result of significant choices, in order to support the governance need of regional administration with specific tools. This article focuses its attention on how the new budgeting and financial statement systems are able to enhance the functions of planning and to support the implementation of control system on the management with the introduction of new provisional documents (as the Regional Economic Financial Planning Document and the Finance Law). In this article particular attention is also given to the new structure of the annual budget.
