EDN: YQGYBG
DOI: https://doi.org/10.65891/2949-1983-2024-20-1-35-37
Authors:
YASHINA Nadezhda Igorevna (Nizhny Novgorod State University named after N.I. Lobachevsky (UNN))
Abstract.
Formation of methodological tools for assessing the budgetary sustainability of municipalities, taking into account risk in the context of reforming and developing the regional budget system. The analysis of the budgetary stability of municipalities, taking into account the risk, was carried out using methods of mathematical statistics, economic analysis and others. The methodology has been tested on information on the budget execution of the Nizhny Novgorod region for the period 2023. Results and conclusions. The results of the assessment of the budgetary stability of municipalities, taking into account the risk in the context of the reform and development of the regional budget system, were carried out in order to improve the quality of local budget management, the formation of inter-budgetary relations during the optimization of financial assistance from the federal budget. In order to improve the quality and management of the budget funds of the municipal district, the financial department annually monitors the quality of financial management carried out by the chief administrators of the budget funds of the district. Methodological tools for assessing the budgetary sustainability of municipalities, taking into account risk in the context of reforming and developing the regional budget system, based on the author's approach to analyzing the execution of expenditure and revenue parts of the budget, allows us to determine the quality of budget execution of municipalities in Russia during the optimization of financial assistance to lower budgets in order to finance expenditure obligations and the implementation of state programs.
Keywords:
efficiency assessment, rating of municipalities, urban districts, integrated standardized indicator, risk of fiscal sustainability
