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Article

Исполнение бюджета: меры по противодействию нецелевому расходованию государственных средств

This article considers the problems of no-purpose means expenditure of budgets of the budgetary system of the Russian Federation. Author offers the measures for resistance to this dangerous phenomenon of the finance system of the state, in particularly, correction of the legal status of main managers (managers) of budget means, return of the mechanism of the expenses block as a way of extra reaction to the facts of no-purpose expenditure of budgets. Author pays attention to the principle of budget transparency and expresses the idea about concentration of functions of cash execution of budgets in the competence of the Federal Treasury.