Budget balance: approaches to definition and estimation
The challenges of local budgets’ balance have been examined. Budget defi it (budget surplus) is one of the main budget characteristics, and indicators of balance are included in the number of the indicators of financial stability of public legal entities. The overview of diff rent approaches to budg...
| 發表在: | Вестник университета |
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| 主要作者: | |
| 格式: | Article |
| 語言: | 英语 |
| 出版: |
Publishing House of the State University of Management
2019-04-01
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| 主題: | |
| 在線閱讀: | https://vestnik.guu.ru/jour/article/view/1347 |
| _version_ | 1848673399568596992 |
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| author | M. N. Solomko |
| author_facet | M. N. Solomko |
| author_sort | M. N. Solomko |
| collection | DOAJ |
| container_title | Вестник университета |
| description | The challenges of local budgets’ balance have been examined. Budget defi it (budget surplus) is one of the main budget characteristics, and indicators of balance are included in the number of the indicators of financial stability of public legal entities. The overview of diff rent approaches to budget balance definition allowed to identify their relationship, including manifested in the system of indicators for assessing the quality of balance. Dynamics of absolute and relative indicators of balance of local budgets has been analyzed, the structure of sources of financing of their deficit has been considered, the conclusion about a significant role of measures of budgetary regulation in maintenance of balance of local budgets has been made. Additions to the existing approaches to assessing the quality of budget balance have been proposed. |
| format | Article |
| id | doaj-art-2ceb7851fa2047ccbe3e09e765ea7a6f |
| institution | Directory of Open Access Journals |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2019-04-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| spelling | doaj-art-2ceb7851fa2047ccbe3e09e765ea7a6f2025-10-24T16:55:24ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-04-010314315010.26425/1816-4277-2019-3-143-1501324Budget balance: approaches to definition and estimationM. N. Solomko0Khabarovsk State University of Economics and LawThe challenges of local budgets’ balance have been examined. Budget defi it (budget surplus) is one of the main budget characteristics, and indicators of balance are included in the number of the indicators of financial stability of public legal entities. The overview of diff rent approaches to budget balance definition allowed to identify their relationship, including manifested in the system of indicators for assessing the quality of balance. Dynamics of absolute and relative indicators of balance of local budgets has been analyzed, the structure of sources of financing of their deficit has been considered, the conclusion about a significant role of measures of budgetary regulation in maintenance of balance of local budgets has been made. Additions to the existing approaches to assessing the quality of budget balance have been proposed.https://vestnik.guu.ru/jour/article/view/1347local budgetdeficitbudget surplusbudget balancefinancial sources of budget deficitbudget balance quality |
| spellingShingle | M. N. Solomko Budget balance: approaches to definition and estimation local budget deficit budget surplus budget balance financial sources of budget deficit budget balance quality |
| title | Budget balance: approaches to definition and estimation |
| title_full | Budget balance: approaches to definition and estimation |
| title_fullStr | Budget balance: approaches to definition and estimation |
| title_full_unstemmed | Budget balance: approaches to definition and estimation |
| title_short | Budget balance: approaches to definition and estimation |
| title_sort | budget balance approaches to definition and estimation |
| topic | local budget deficit budget surplus budget balance financial sources of budget deficit budget balance quality |
| url | https://vestnik.guu.ru/jour/article/view/1347 |
| work_keys_str_mv | AT mnsolomko budgetbalanceapproachestodefinitionandestimation |