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The economic substance of appropriated funds: The conceptual framework

Vol. 26, Iss. 4, APRIL 2020

Received: 2 March 2020

Received in revised form: 16 March 2020

Accepted: 30 March 2020

Available online: 28 April 2020

Subject Heading: FISCAL SYSTEM

JEL Classification: H60, H61

Pages: 916–930

https://doi.org/10.24891/fc.26.4.916

Lunyakova N.A. Financial University under Government of Russian Federation, Moscow, Russian Federation
NALunyakova@fa.ru

https://orcid.org/0000-0002-8326-6343

Subject. This article discusses the theoretical issues of the essence of the budget fund.
Objectives. The article aims to generalize the essence and highlight the main characteristics of the budget fund.
Methods. For the study, I used a systems approach.
Results. The article describes the general and specific features of the budget fund as a type of financial fund, analyzes the budget fund size, and particularizes ways and approaches to ensure the maneuverability of the budget fund at the stages of its formation and use.
Conclusions and Relevance. In today's dynamic socio-economic development of the State, objective prerequisites for the development of a conceptual approach to determining the essence, place and role of budget funds in the financial system of the State are getting formed. The results of the study can be used to improve the processes of formation, distribution, and use of financial resources.

Keywords: budget, budgetary fund, financial activities, large range, resilience

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