The problem of reform budget account

• Poleszhuk T.A.

  Vladivostok State University of Economics and Service
  Vladivostok. Russia

Decisive role in the formation and development of the economic structure of any modern society is government regulation. One of the most important mechanisms that allow the State to carry out economic regulation, is the financial mechanism, the main point of which is the state budget. Through the financial system forms a central government and affects the formation of decentralized funds of funds, providing the ability to perform assigned functions to public authorities. Changes to the budget process, are to increase the efficiency of public spending due to the concentration of their most important social trends. The essence of these changes in reforming the budget process, in which the planning, allocation of budget funds must be supported by an expected result of their spending.

Keywords: state of economic, social regulation, the financial mechanism, the state budget, grants, budget allocations, subventions.