Budget management as a component of the system of state regulation of the economy
Journal Title: Економіка: реалії часу - Year 2018, Vol 2, Issue 36
Abstract
The article is devoted to the study of the place and role of budgetary management in the system of state regulation of the economy. On the basis of scientific understanding of the essence of the concept of "state regulation of the economy", the classification of its models, methods and tools, it is substantiated that the leading place in the system of indirect (economic) methods of state regulation of the economy belongs to fiscal policy. It is determined that the formation and implementation of fiscal policy takes place through the organization and implementation of the budget process, through the application of certain forms, methods, levers and instruments of the budget mechanism, functioning of the budget system, organization and principles of construction of which form the budget structure. It is proved that the symbiosis of the specified categories produces the functioning of a dynamic and multifaceted system, which is budget management.
Authors and Affiliations
Oleksandr Horbunov
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