Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Theoretical aspects budget as economic category
Available online: 23 July 2012 Subject Heading: ISSUES OF ECONOMICS JEL Classification:
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 |
ISSN 2311-8709 (Online)
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