Risks of the budgetary process: contents, classification, management

Abstract

In this article theoretical aspects of one of actual, but thus the least worked problems of the modern budgetary relations – problems of an uncertainty and losses in the budgetary process are considered. The existing approaches to determination of the category "budgetary risks", types of the budgetary risks are analyzed; allocation of the kinds of risks of the budgetary process in relation to the stages of the budgetary process is offered. Stages of risk management of the budgetary process are presented.