THEORETICAL ASPECTS OF LIQUIDITY MANAGEMENT IN THE BUDGET SYSTEM
Abstract and keywords
Abstract (English):
This study observes microeconomic and macroeconomic interpretations of “liquidity”; gives definitions of the “budget liquidity” and “budget account liquidity” concepts, determines their key differences and interconnectedness; analyses the main features and goals of budget liquidity management and presents a definition of such a phenomenon.

Keywords:
liquidity, budget liquidity, budget account liquidity, budget liquidity management, cash-management, treasury, treasury single account (TSA)
References

1. Bogoslavceva L.V. Problemy upravleniya likvidnost'yu edinogo kaznacheyskogo scheta na sovremennom etape // Finansovye issledovaniya. — 2014. — № 4 (45). — S. 108–113 [Elektronnyy resurs]. URL: https://cyberleninka.ru/article/n/problemy-upravleniya-likvidnostyu-edinogo-kaznacheyskogoscheta-na-sovremennom-etape (data obrascheniya: 30.06.2024).

2. Grickevich D.A. Teoreticheskie aspekty likvidnosti byudzheta // Finansy. Uchet. Audit. 2018. — № 2. — S. 49–51 [Elektronnyy resurs]. — URL: http://edoc.bseu.by:8080/bitstream/edoc/81340/1/Gritskevich_s_49_51.pdf (data obrascheniya: 30.06.2024).

3. Efremova T.F. Sovremennyy tolkovyy slovar' russkogo yazyka: okolo 160 000 slov: v 3 t. — M.: AST, 2006.

4. Ministerstvo finansov Rossiyskoy Federacii. Upravlenie obschestvennymi finansami: mezhdunarodnyy opyt realizacii principov luchshey praktiki [sbornik metodicheskih materialov]. — M.: [b.i.], 2017. — 600 s. [Elektronnyy resurs]. — URL: https://www.minfin.ru/common/upload/library/2018/04/main/Sbornik.pdf (data obrascheniya: 30.06.2024).

5. Prokof'ev S.E., Sarancev V.N. Edinyy kaznacheyskiy schet federal'nogo kaznacheystva: sostoyanie i perspektivy // Finansy i kredit. — 2010. — № 11 (395). — S. 2–7 [Elektronnyy resurs]. — URL: https://cyberleninka.ru/article/n/edinyy-kaznacheyskiy-schet-federalnogo-kaznacheystva-sostoyaniei-perspektivy (data obrascheniya: 30.06.2024);

6. Rayzberg B.A., Lozovskiy L.Sh., Starodubceva E.B. Sovremennyy ekonomicheskiy slovar'. 6-e izd., pererab. i dop. — M.: INFRA-M, 2024. — 512 s.

7. Rashidov T.M. Upravlenie likvidnost'yu kommercheskogo banka na osnove nivelirovaniya riskov: avtoreferat dis. … kand. ekon. nauk: 08.00.10. — Rostov n/D, 2016. — C. 25.

8. Sorokina T.V., Grickevich D.A. Sovershenstvovanie upravleniya likvidnost'yu byudzheta kak uslovie obespecheniya stabil'nosti byudzhetnoy sistemy Respubliki Belarus' // Nauchnye trudy Belorusskogo gosudarstvennogo ekonomicheskogo universiteta. — Vyp. 12 / [redkol.: V.N. Shimov (gl. red.) i dr.]; M-vo obrazovaniya Resp. Belarus', Belorus. gos. ekon. un-t. — Minsk: BGEU, 2019. — C. 410–417 [Elektronnyy resurs]. — URL: http://edoc.bseu.by:8080/handle/edoc/79318?locale=ru (data obrascheniya: 30.06.2024).

9. Finansy: Tolkovyy slovar' / Brayen Batler, Brayen Dzhonson, GremSiduel i dr., obschaya redakciya: d.e.n. I.M. Osadchaya. — 2-e izd. — M.: INFRA-M; Ves' Mir, 2000.

10. Cangoz M. Coskun, Secunho L. Cash Management — How do Countries Perform Sound Practices? // World Bank, 2020. — 38 p. — Na angl. yaz. — [Elektronnyy resurs]. — URL: https://documents1.worldbank.org/curated/en/403731603139041759/pdf/Cash-Management-How-do-Countries-Perform-SoundPractices.pdf (data obrascheniya: 30.06.2024).

11. Cangoz M. Coskun, Storkey I., Bae D.-J., Redelinghuys J. // PEMNA Treasury CoP In-Depth Research: Cash Management and Optimization, PEMNA, Seoul, 2022. — 112 p. — Na angl. yaz. — [Elektronnyy resurs]. — URL: https://www.pemna.org/bbs/Publications_Research_In-Depth/view.do?nttId=B000000001350Mu3lQ3i&mno=Publications_Research_In-Depth (data obrascheniya: 30.06.2024).

12. Lienert I. Modernizing Cash Management // International Monetary Fund, Fiscal Affairs Department, 2009. — 25 p. — Na angl. yaz. — [Elektronnyy resurs]. — URL: https://www.imf.org/external/pubs/ft/tnm/2009/tnm0903.pdf (data obrascheniya: 30.06.2024).

13. Storkey I. International Government Cash Management Practices. NewZealand, Wellington. 2001. 22 p. — Na angl. yaz. — [Elektronnyy resurs]. — URL:https://storkeyandco.com/files/1213/8731/5474/International_Cash_Management_Practices.pdf (data obrascheniya: 30.06.2024).

14. Williams M. Government Cash Management: Its Interaction with Other Financial Policies // International Monetary Fund, Fiscal Affairs Department, 2010. — 31 p. — Na angl. yaz. — [Elektronnyy resurs]. — URL: https://www.imf.org/external/pubs/ft/tnm/2010/tnm1013.pdf (data obrascheniya:30.06.2024).

Login or Create
* Forgot password?