Особенности формирования федерального бюджета в современных экономических условиях

Экономика и предпринимательство. 2017. № 8-3 (85). С. 32–38.

Kosov M., Иванова (Юхимова) Я. Я.

The relevance of this article due to the need of features study of the formation and use of federal budget funds in order to achieve social-economic development and, at the same time, maintaining its balance. At the same time, the implementation of budgetary policy directions is reflected in the expenditure part of the budget. Since public funds should be efficiently spent not only at the federal level, but also at the regional and local levels of the budget system, it is necessary to clearly define the responsibility for implementing decisions in the field of spending budget funds, but also to organize the cost management process well. There are theoretical aspects reflecting the specifics of relations in the process of forming the federal budget in Russian Federation and the USA, an analysis of the dynamics and structure of federal budget revenues, directions of their use, as well as revenues from sources of financing the federal budget deficit for the period 2013-2016. As well as the identified key factors that determine the specifics of the formation of federal budget revenues and growth reserves of the revenue side of the federal budget. Thus, the revenues of the federal budget are a central issue of modern theory and practice of financial management and, of course, are subject to thorough research.

Keywords: социально-экономическое развитие, financial management, social and economic development, управление расходами, federal budget funds use, expenditure budget, expenditure management, Использование средств федерального бюджета, расходная часть бюджета, финансовое хозяйствование