BUDGET RESERVATION AS A BUDGET PLANNING METHOD
The article is devoted to the research of reservation, which is a principle method of the budget planning. Being a method of budget planning, reservation consists of creation of reserves, which reduce the rate of risks arising in budget implementation. The problems of formation and use of two major funds, Reserve Fund and National Welfare Fund, are considered.
Keywords: budget, budget planning, budget risks, methodology, reservation, Reserve fund, National
Welfare Fund, subsidies, expenses, control, program financing.
Tatyana M. Kovalyova, Doctor of Economics, Professor, the Head of Finance and Credit Department in Samara State University of Economics.