THE SCIENTIFIC APPROACH TO DETERMINE THE ECONOMIC CONTENT OF THE BUDGET MANAGEMENT CONCEPT

Abstract

In the article it was analyzed the scientific opinions on the interpretation of the essence of the concept of «budget management». On the basis of a critical analysis and synthesis of existing views of domestic and foreign researchers to formulate their own vision of the author’s definition of budget management, which is based on its morphological decomposition, for the purposes of allocation, task, subjects, objects, principles and budget management functions.