MANAGEMENT OF BUDGET SECURITY IN THE CONTEXT OF ECONOMIC DEVELOPMENT OF THE COUNTRY: RISK AND THREATS

Анотація

A classification of budget security threats was formed according to the following characteristics: source of occurrence (external environment of the state; internal environment of the state); sphere of causation (economic, political, legal, social, natural, man-made, etc.); reasons (objective, subjective, objective-subjective); sphere of occurrence (environment, market, budget system, budget process, professional activity); scale (regional, national, international); form of manifestation (obvious, hidden); level of the budget system (state budget, local budget); object in the structure of budgets (budget revenues, budget expenditures, budget lending, budget debt, budget financing (in terms of general and special funds)); significance in relation to the budget (insignificant, acceptable, marginal, unacceptable, extremely unacceptable); degree of danger (dangerous and especially dangerous); the level of budget losses (allowable, justified, unacceptable); the nature of budget losses (which leads to lost profits; which leads to budget losses; which leads to either losses or revenues); periodicity (random, permanent, one-time); the possibility of assessment (those that are subject to quantitative assessment; those that cannot be assessed); correlations to indicative indicators of budgetary security (by their types); the possibility of prediction and bias (predicted, unpredicted); probability (unlikely, probable, highly probable, real); structure (fixed, dynamic); openness of information (public, secret). On the basis of the proposed classification of threats, in particular, the sign of "significance in relation to the budget", the following logical correlation of indicators of budget security and corresponding risks is proposed. The following methods of responding to budgetary security risks are recommended for use: the method of avoiding the risk of reducing budgetary security, the method of reducing the risk of reducing budgetary security, the method of transforming the risks of reducing budgetary security, and the method of compensating the risks of reducing budgetary security.

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