Budget performance indicators: theoretical and practical aspects

The article examines the indicators on basis of which budget execution in Ukraine is assessed. Budget revenues and expenditures are characterized. paper demonstrates features calculating deficit (surplus) before after 2004 year, emphasizing that despite special place this indicator planning system, for various reasons a number years there was neglect current regulations legislation world experience management. It emphasized imperfection due to its inherent shortcomings, concluding absolute value important connection with another – financing. components financing named found most role context balancing main state belongs debt operations. demonstrated relationship between (their modular values same), (identical provided balances at beginning end reporting period), net borrowing amount public (the latter increases / decreases by borrowing). examples specific demonstrate facts exceeding total funding (budget deficit) borrowings state; conclusion about significance assessing finances drawn; need further search ways improve quality management, thoughtful planning, implementation active operations securities stressed.