ON THE ISSUE OF ASSESSING THE STATE OF BUDGETS OF PUBLIC LEGAL ENTITIES

The problems of assessing the state of the budgets of public legal entities have been studied for more than a decade, but a single generally accepted assessment methodology has not yet been worked out, which is one of the causes of budget crises. The importance of studying the issues of assessing the budgets of public legal entities is also confirmed by the different levels of economic development of the states, where the budgets are evaluated taking into account changes in the macroeconomic situation. The work uses the methods of comparative analysis, induction and deduction thanks to which the author formulates conclusions and suggestions. The result of the research presented in the article is the author’s conclusion that the state of the budgets of public legal entities should be determined not only and not so much by their actual parameters and be assessed not in terms of compliance with budget constraints and rules, but also based on the possibility of ensuring the most effective implementation of state functions. The article describes the stages of assessing the state of the budgets of public legal entities, including an assessment based on the criteria of stability, sustainability and balance. Special attention is paid to the characteristics of the advantages and disadvantages of existing approaches to assessing the state of budgets and their possible adaptation in countries with developed and developing economies.

публично-правовые образования, бюджеты, оценка бюджетов, цикличность, контрцикличность, сбалансированность, стабильность, нестабильность