Риск-ориентированный подход в управлении государственными (публичными) финансами: сущность, особенности и перспективы

Шаг в науку. 2026. № 1. С. 48–50.

Дощатов А. А.

This article examines a risk-based approach to public finance management. It examines the theoretical and methodological foundations, conceptual approaches, and tools for managing state financial resources with due regard for risk. Particular attention is paid to the implementation of this approach in the modern economy, including the specifics of budget processes, financial control, and public expenditure performance assessment. Current trends in risk management in the public sector are analyzed, highlighting the advantages and limitations of using risk-based methods. Promising areas for improving the public finance management system, aimed at increasing the sustainability of the budget system and minimizing financial risks, are substantiated. 

Keywords: управление рисками, финансовые риски, бюджетный процесс, устойчивость бюджетной системы, риск-ориентированный подход, государственное управление финансами