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UDC 336.145.1 (075)

© I. M. Solomko, M. N. Solomko, 2011

RISK ASSESSMENT OF BUDGETARY PROCESS: THEORETICAL ASPECT

Budget risk management is one of the perspective but not enough developed directions of public finance improvement. This article covers the approaches to qualitative and quantitative risk assessment of the budgetary process. The use of risk classifications for the qualitative assessment (characterization), as well as application of the quality system of financial management of chief administrators of budget funds for risk assessment of the budgetary process are suggested.

Keywords: budgetary process, risk, risk management, risk classification, quantitative assessment methods

References:

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  2. Ob organizatsii provedeniya monitoringa kachestva finansovogo menedzhmenta, osushchestvlyaemogo glavnymi administratorami sredstv federalnogo byudzheta: prikaz Ministerstva finansov Rossiyskoy Federatsii ot 13.04.2009 ¹ 34n [Elektronnyy resurs]. URL: http:// www.minfin/ru
  3. Ob ustanovlenii poryadka provedeniya monitoringa kachestva finansovogo menedzhmenta, osushchestvlyaemogo glavnymi rasporyaditelyami sredstv oblasnogo byudzheta: prikaz ministerstva finansov Amurskoy oblasti ot 18.12.2009 ¹ 362/1  [Elektronnyy resurs]. URL: http://www.amurobl.ru
  4. L.P. Drozdovskaya. O mnogogrannosti riska// Vestnik TOGU.2010.¹ 2(17)

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