The article is devoted to relatively little-studied problems of the economic science branch, such as budget management. It discloses the essence, importance, functions, tasks and key structural elements of the budgetary management system. It covers the story of its formation in modern Russia. The author proves that there is a serious backlog of scientific-theoretical, methodological, legislative developments in the sphere of budget management. The paper shows that in conditions of the current economic and financial crisis a new budget reform is required. It substantiates the fact that there is no unified definition of the concept “budget' among scientists. According to the author, this is caused by the fact that the state budget is a complex economic category, involving basic economic and supra-legal relations. On this basis, the author believes that to reveal the state budget essence it is necessary to apply a comprehensive approach and consider it in the economic, legal and material aspects. As budget management is a multifaceted and multidimensional process, encompassing a wide range of issues of not only financial-legal, but also managerial-instrumental nature, the quality of its organization depends largely on the use of such management tools, as budget classification of the Russian Federation, budget planning and forecasting, accounting and reporting, financial control, analysis. The article presents the basic directions for budget management system perfection in modern Russia, as well as the unsolved problems of scientific-theoretical, methodological, legal, managerial-instrumental and methodological nature, which, in the author’s opinion, at the same time, suggest possible ways of resolving them in the future
Keywords
budget management in russia, history of formation, current state, budget classification, problems of budget management improvement