ABSTRACT
The relationships between government and public enterprises have traditionally been examined in terms of provision of finances, their forms, and the a priori and a posteriori controls exercised in the process of release of funds and their utilisation by enterprises. Available literature indicates that the structural relationships between government and enterprises in the budgetary area have not received due attention, presumably because these form part of the administrative processes found in the cloistered confines of government. While this neglect may not have created major problems in the past, a stage of development has been reached where a careful and detailed analysis of the budgetary relationships is essential for a comprehensive understanding of the finances of enterprises.
