Theoretical Bases of the Russian Federation Constituent Entity Reserve Fund Volume Estimation

DOI

10.2991/iscfec-18.2019.285How to use a DOI?

Keywords

Russian Federation constituent entity Reserve fund; regional reserve funds; state financial reserves

Abstract

Reserve funds of the Russian Federation constituent entities can be created in order to ensure financial stability of the regional financial system, starting from 2009. However, practice has shown that these reserves were not created and are not created in any of the constituent entity of Russia. This type of budgetary reserves is practically not investigated in modern science. At the same time, certain regions made attempts to form them in their practical financial activities, but as a result they faced with multiple difficulties in the methods of their creation, management and usage. This article offers theoretical principles for the formation and usage of this type of reserve. The theoretical significance of proposals relates to the addition of the methodological tools of financial theory with indicators used to estimate the volume of the budgetary Reserve Fund of the Russian Federation constituent entity. The practical importance of proposals is connected with the ability to manage the volumes of this budget reserve on the basis of a retrospective method for assessing the region budget.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - M. Sh. Irizepova
PY  - 2019/01
DA  - 2019/01
TI  - Theoretical Bases of the Russian Federation Constituent Entity Reserve Fund Volume Estimation
BT  - Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2018)
PB  - Atlantis Press
SP  - 1260
EP  - 1262
SN  - 2352-5428
UR  - https://doi.org/10.2991/iscfec-18.2019.285
DO  - 10.2991/iscfec-18.2019.285
ID  - Irizepova2019/01
ER  -