Russian Federation
UDK 657 Бухгалтерия. Счетоводство
The article considers aspects of the development of the reporting stage of the budget process. The author points out the change in the role of this stage after the adoption of the Budget Code of the Russian Federation. In general, the positive dynamics of strengthening the role of reports as tools for tracking and evaluating the results of budget expenditures, including through the introduction of budget classification and budget accounting system based on international standards and the integrated information system of public finance management “Electronic Budget”; specification of the composition and powers of participants in the budget process, expanding the independence and increasing the responsibility of the main administrators, managers and recipients of budgetary funds. The author draws attention to the need for further improvement of the reporting stage of the budget process and overcoming the high level of violation of requirements for budget (accounting) accounting, including budgetary, accounting (financial) reporting.
reports, expenditure commitments, public finance, budget (financial) reporting, budget (accounting) accounting
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