FINANCIAL RISKS IN THE BUDGETARY SPHERE: DOCTRINAL UNDERSTANDING OF ESSENCE AND SPECIES DIVERSITY
Authors:
1.
Novosibirsk State University
(zaveduyuschaya kafedroy)
Type:
Article
Pages:
from 1
to 1
Status:
Published
Received:
30.08.2018
Accepted:
30.08.2018
Published:
30.08.2018
Subject area:
UDK 34 Право. Юридические науки
BBK 67 Право. Юридические науки
BBK 67 Право. Юридические науки
Language:
Russian
Keywords:
finansovaya sfera, byudzhetnaya sfera, byudzhetnaya sistema, finansovye riski, finansovaya bezopasnost', finansovaya ustoychivost'.
Abstract (English):
Avtor, analiziruya zakonodatel'noe i doktrinal'noe ponimanie byudzhetnoy sfery kak odnoy iz central'nyh sfer finansovoy sostavlyayuschey ekonomiki gosudarstva, yavlyayuscheysya odnovremenno istochnikom finansovyh riskov - riskov finansovoy bezopasnosti gosudarstva i ob'ektom vozdeystviya vnutrennih i vneshnih riskov, stavit cel' sformulirovat' yuridicheskoe soderzhanie ponyatiya riskov v byudzhetnoy sfere, rassmotret' ih vidovoe raznoobrazie. Metodologicheskuyu osnovu issledovaniya sostavili obschenauchnye i chastnonauchnye metody poznaniya. Provedennoe issledovanie pozvolyaet opredelit' riski v byudzhetnoy sfere v kachestve pravovoy kategorii kak veroyatnost' vozniknoveniya faktorov (sobytiy, deyaniy), vliyayuschih na otklonenie fakticheskih ot planovyh pokazateley byudzhetov, a takzhe na neispolnenie ili nenadlezhaschee ispolnenie byudzhetnyh procedur, ustanovlennyh v byudzhetnom processe. Klassifikacionnye ryady riskov v byudzhetnoy sfere mogut byt' sformirovany v zavisimosti ot suschnostnoy harakteristiki byudzhetnoy sfery (riski byudzhetnoy sistemy, razlichayuschiesya po ee urovnyam i strukturnym harakteristikam byudzheta, i riski byudzhetnogo processa, razlichayuschiesya po ego stadiyam), pravovoy prirody voznikayuschih v ney otnosheniy (riski imuschestvennyh otnosheniy i riski administrativno-upravlencheskih otnosheniy), pravovoy formy otnosheniy (riski denezhnyh obyazannostey i riski denezhnyh obyazatel'stv), vneshnego vyrazheniya (kolichestvennye, izmeryaemye v denezhnom vyrazhenii, i kachestvennye, vyrazhennye v narushenii byudzhetnyh procedur).
Avtor, analiziruya zakonodatel'noe i doktrinal'noe ponimanie byudzhetnoy sfery kak odnoy iz central'nyh sfer finansovoy sostavlyayuschey ekonomiki gosudarstva, yavlyayuscheysya odnovremenno istochnikom finansovyh riskov - riskov finansovoy bezopasnosti gosudarstva i ob'ektom vozdeystviya vnutrennih i vneshnih riskov, stavit cel' sformulirovat' yuridicheskoe soderzhanie ponyatiya riskov v byudzhetnoy sfere, rassmotret' ih vidovoe raznoobrazie. Metodologicheskuyu osnovu issledovaniya sostavili obschenauchnye i chastnonauchnye metody poznaniya. Provedennoe issledovanie pozvolyaet opredelit' riski v byudzhetnoy sfere v kachestve pravovoy kategorii kak veroyatnost' vozniknoveniya faktorov (sobytiy, deyaniy), vliyayuschih na otklonenie fakticheskih ot planovyh pokazateley byudzhetov, a takzhe na neispolnenie ili nenadlezhaschee ispolnenie byudzhetnyh procedur, ustanovlennyh v byudzhetnom processe. Klassifikacionnye ryady riskov v byudzhetnoy sfere mogut byt' sformirovany v zavisimosti ot suschnostnoy harakteristiki byudzhetnoy sfery (riski byudzhetnoy sistemy, razlichayuschiesya po ee urovnyam i strukturnym harakteristikam byudzheta, i riski byudzhetnogo processa, razlichayuschiesya po ego stadiyam), pravovoy prirody voznikayuschih v ney otnosheniy (riski imuschestvennyh otnosheniy i riski administrativno-upravlencheskih otnosheniy), pravovoy formy otnosheniy (riski denezhnyh obyazannostey i riski denezhnyh obyazatel'stv), vneshnego vyrazheniya (kolichestvennye, izmeryaemye v denezhnom vyrazhenii, i kachestvennye, vyrazhennye v narushenii byudzhetnyh procedur).
Keywords:
finansovaya sfera, byudzhetnaya sfera, byudzhetnaya sistema, finansovye riski, finansovaya bezopasnost', finansovaya ustoychivost'.
finansovaya sfera, byudzhetnaya sfera, byudzhetnaya sistema, finansovye riski, finansovaya bezopasnost', finansovaya ustoychivost'.
No data
1. No data
