On the status of the Reserve Fund | Problems of Accounting and Finance. 2013. № 2 (10).

On the status of the Reserve Fund

In the article it appears the economic nature of the Reserve Fund, made the selection of generic and specific features compared with other funds: financial, fiscal, budgetary and extra-budgetary targets. The conclusion is that the Reserve Fund acquires the features of extra-budgetary fund without proper parliamentary control. In this regard, it is proposed to determine its specific situation and fix it legislatively.

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Keywords

extra-budgetary funds, specific signs of budgetary funds, budgetary funds earmarked budgetary funds, financial, Reserve Fund, внебюджетные фонды, специфические признаки бюджетных фондов, целевые бюджетные фонды, бюджетные фонды, финансовые, Резервный фонд

Authors

NameOrganizationE-mail
Sagaidachnaya N.K.Tomsk State University_finans_@sibmail.com
Всего: 1

References

Бюджетный Кодекс Российской Федерации. - М.: Проспект, КноРус, 2013.
Основные направления бюджетной политики на 2013 год и плановый период 2014 и 2015 годов. - Финансы. - 2012. - № 8. - С. 15-25.
 On the status of the Reserve Fund | Problems of Accounting and Finance. 2013. № 2 (10).

On the status of the Reserve Fund | Problems of Accounting and Finance. 2013. № 2 (10).

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