| | | | PROBLEMS OF MODERN ECONOMICS, N 3 (39), 2011 | | | | FINANCE AND CREDIT SYSTEM: BUDGET, CURRENCY AND CREDIT REGULATION OF ECONOMY, INVESTMENT RESOURCES | | | Shvetsov Yu. G.
Professor of Altai Academy of Economics and Law (Barnaul), PhD (Economics), Professor
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| | | The article discusses the topical issues of the budget theory in its development, describes budget functions and the principles of the budget system construction, points out the drawbacks of the legislative basis in the sphere of budget relations regulation, as well the failures in budget process implementation. The author argues that the budget should be reoriented towards the priority needs of the population | | Key words: budget, budget system, revenues, expenditures, public needs, budget process, decentralization of budget expenditures | |
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