Modern vector of management systems of municipal budget flow development

Lentugov Dmitry

The article describes the features of the process of management of local budgets in Russia, which identifies three main stages: the formation of the local budget, the execution of the local budget, as well as control, monitoring and evaluation of the results of the execution of the local budget. The problems that arise in the formation of revenues and expenditures of local budgets are identified. The assessment of the main measures to reform the budget process in the field in Russia is done.

Keywords:local budgets, local budget revenues, local budget expenditures, intergovernmental transfers