RAPID ASSESSMENT OF LOCAL BUDGETS SOUNDNESS
The authors consider local budgets soundness: basic interpretation of the concept of “budget soundness”, the existing methodological approaches to the assessment of budget soundness. The main idea of the article is the optimal assessment and determination of the kind of soundness of local budgets in the Perm region for 2013-2014.
Keywords: budget soundness, budget revenues, budget expenditures, as-sessment, ratio analysis, municipality.
Janna A. Mingaleva, Doctor of Economics, Professor; Natalia P. Pazdnikova, Candidate of Economics, Associate Professor - Perm National Research Polytechnic University.