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.
Журнал: Asian Social Science
Выпуск журнала: Vol. 11, Is. 8
Номера страниц: 284-291