Subject. The experience of building the budgetary system of the USSR and approaches to using this experience in the recent history of Russia. Objectives. To identify common ground between the theory and practice of building budgetary systems in the Russian Federation and the Soviet Union, in order to understand how useful the USSR’s experience might be for reforming Russia’s budgetary system. Methods. Universal methods of scientific cognition were used, including analysis, synthesis, generalization, abstraction, the historical analysis method, as well as modelling, induction and deduction techniques. Results. It has been established that the construction of the USSR’s budgetary system was based on extensive global historical experience and the experience of the Russian Empire. By the 1950s, Soviet scholarship and practice had succeeded in building an effective, manageable, integrated budgetary system that united more than 50?thousand budgets of various types and levels of governance. In addition, the USSR developed and put into practice specific techniques and methods of budgetary management, which were later adopted by the authors of budgeting theory as a methodology for financial management. Conclusions. Despite the declared rejection of everything Soviet, it has not been possible to completely distance oneself from the domestic experience of building a budgetary system during the transition to a market economy. Budgeting techniques and methods are still in use in Russia’s domestic budgetary relations. In current conditions, as the state seeks to implement results-oriented budgeting, the Soviet experience – in which this method was widely and effectively used – will be of great assistance.
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