ОТЧЁТНОСТЬ ОБ ИСПОЛНЕНИИ БЮДЖЕТОВ КАК СТАДИЯ БЮДЖЕТНОГО ПРОЦЕССА В ДОНЕЦКОЙ НАРОДНОЙ РЕСПУБЛИКЕ

Abstract

ОТЧЁТНОСТЬ ОБ ИСПОЛНЕНИИ БЮДЖЕТОВ КАК СТАДИЯ БЮДЖЕТНОГО ПРОЦЕССА В ДОНЕЦКОЙ НАРОДНОЙ РЕСПУБЛИКЕ / И. В. Калашникова, И. Д. Виденина ; ГОУ ВПО "ДОНАУИГС" // Сборник научных работ серии «Право». Вып. 21:Правовое обеспечение деятельности органов государственной власти и местного самоуправления в современных условиях. – Донецк : ГОУ ВПО «ДОНАУИГС», 2021. – С.85-94. REPORTING ON BUDGET EXECUTION AS A STAGE OF THE BUDGET PROCESS IN THE DONETSK PEOPLE'S REPUBLIC / I. V. Kalashnikova , I.D.Videnina ; SEE HPE "DAMPA" //Collection of scientific works of the series "Public administration". Issue 21: Legal support of the activities of state authorities and local self-government in modern conditions. – Donetsk : SEE HPE "DAMPA", 2021. - S.85-94. The article is devoted to the analysis of the last stage of the budget process of reporting on budget execution. It examines the content and analyzes the features of this stage. The qualitative characteristics and principles on which reporting is based are defined. The author analyzes the powers of the legislative and Executive authorities of the Donetsk people's Republic in drawing up, reviewing and making decisions on budget performance reporting.