Pazdnikova N.P., Kovsharov A.A., Glazkova N.G. Assessment of Budget Security of the Region in the Context of Strategic Transformations

Natalya P. Pazdnikova
Perm State National Research University, Perm, Russian Federation

Artem A. Kovsharov
Perm State National Research University, Perm, Russian Federation

Natalya G. Glazkova
Volgograd State University, Volgograd, Russian Federation

Abstract. The key problems of the functioning of regions in the context of strategic transformations are associated with the formation, distribution and deficit of budgets. The main idea and purpose of the article show the importance of addressing issues related to the emergence of current and future threats of a budgetary nature, which allow ensuring the smooth functioning of strategic mechanisms in the region. To achieve this goal, a theoretical identification of the concept of budget security was conducted, as well as studies of the empirical nature of the main components of budget security for the budget of the Perm region.
The authors hypothesize that budget security is a key component of the budget system, and budget system methods are applicable to neutralizing the threats to this system. In the authors’ observation, special emphasis is placed on the ideology of assessing the budget security of the region, which is based on an indicative approach. A methodological approach to assessing the budget security of the region based on the coefficient analysis of budget indicators is proposed. The assessment of the budget security index of the regions of the Volga Federal District and their typology demonstrates the threats of a significant group of regions. Among the main reasons, the fact of formation of a revenue part of budgets, occurring in ambiguous conditions, which are determined by various factors, is noted. The main conclusions of the authors prove that during the time of strategic changes in the budget system, regional and local authorities face difficult tasks in eliminating growing threats.

Key words: region, Volga Federal District, Perm region, regional policy, risks, threats, budget, budget security, typology, strategy.

Citation. Pazdnikova N.P., Kovsharov A.A., Glazkova N.G. Assessment of Budget Security of the Region in the Context of Strategic Transformations. Regionalnaya ekonomika. Yug Rossii [Regional Economy. The South of Russia], 2019, vol. 7, no. 1, pp.154-161. (in Russian). DOI: https://doi.org/10.15688/re.volsu.2019.1.14

ATTACHMENTS: /14_Pazdnikova i dr.pdf