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...

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Main Author: M. N. Solomko
Format: Article
Language:English
Published: Publishing House of the State University of Management 2019-04-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/1347
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author M. N. Solomko
author_facet M. N. Solomko
author_sort M. N. Solomko
collection DOAJ
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.
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institution Kabale University
issn 1816-4277
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publishDate 2019-04-01
publisher Publishing House of the State University of Management
record_format Article
series Вестник университета
spelling doaj-art-2ceb7851fa2047ccbe3e09e765ea7a6f2025-02-04T08:27:59ZengPublishing 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
Вестник университета
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