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Finance and Credit
 

Theoretical aspects budget as economic category

Vol. 18, Iss. 27, JULY 2012

Available online: 23 July 2012

Subject Heading: ISSUES OF ECONOMICS

JEL Classification: 

Shvetsov Y.G. Doctor of Economics, Professor of department "Finance and Credit", The Altay Academy of Economics and Law, Barnaul
yu.shvetsov@mail.ru

In the article the vital problems of the theory of budget, connected with development and improvement of this important economic category, are examined. The characteristic of the functions of budget and principles of the construction of budgetary system is given, deficiencies in the normative base for the regulation of budgetary juridical relationships are presented, and also flaws in the realization of budgetary process. The need for the reorientation of budget for financing of the first priority needs of society is revealed.

Keywords: budget, state, budgetary system, incomes and expenditures, the public funds for consumption, constitutional guarantees, non-budgetary funds

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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