Assessment and minimization of risks to the budgets of Russia’s regions

Описание

Тип публикации: статья из журнала

Год издания: 2015

Идентификатор DOI: 10.5539/ass.v11n8p284

Ключевые слова: Budget fulfillment, Budgetary process, Budgetary risk, Deficit, Reserve fund, Risk assessment methods, Sub-federal budget

Аннотация: This article examines the concept of budgetary risk, lays out specific approaches towards assessing risks to the fulfillment of regions’ budgets and minimizing (managing) risks to the budget’s revenue part, provides an assessment of risks to the budgetary system of an RF constituent, and summarizes the reasons behind them and possiПоказать полностьюble ways of minimizing them. Based on data on an RF constituent’s budget fulfillment, the author calculates the level of risk across groups of revenues and expenditures, conducts an analysis of the budgetary entropy of expenditure, and provides a rationale for the need to use budgetary risk indicators in planning out the regional budget reserve fund. © 2015, Canadian Center of Science and Education. All rights reserved.

Ссылки на полный текст

Издание

Журнал: Asian Social Science

Выпуск журнала: Vol. 11, Is. 8

Номера страниц: 284-291

ISSN журнала: 19112017

Авторы

Вхождение в базы данных