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Finance and Credit
 

Coefficient analysis of the financial base of the budget

Vol. 15, Iss. 39, OCTOBER 2009

Available online: 11 November 2009

Subject Heading: Budgetary system

JEL Classification: 

Tinikashvili T.Sh. associate professor at the Department of Finance and Credit North-Ossetian State University
E-mail: tengiz-05@mail.ru

Under the conditions of modern budget planning the applying of finance coefficients become important, because the finance indexes characterize efficiency of budget’s development and usage. To our opinion showings of budget’s liquidity, autonomy and stability are such coefficients. In the given work it is done the coefficient analysis of the financial base of budgets of different levels of budgetary system of Russian Federation. It is drawn a conclusion that the role of the coefficient analysis of financial base of the budget will increase by all means in conditions of the budgeting focused on result, and also at intermediate term and long term financial planning.

Keywords: the budget, liquidity of the budget, factors of an autonomy and financial stability of the budget

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

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