Abstract

The textbook has been prepared in accordance with modern theories of financial management in the public sector, the results of scientific research conducted in this area, the current regulatory framework, and the practice of budget execution of the budgetary system of the Russian Federation. It examines modern budget execution systems in the public sector, the technology of the unified treasury account, information systems for budget execution, procedures and processes for budget execution by income and expenses in the Russian Federation. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students of higher educational institutions studying in the field of Finance and Credit, master's programs "State and Municipal Finance", "Public Sector Finance", "Financial Innovations in the public sector", as well as for a wide range of readers interested in budget execution issues.

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