Grishkovets A.A. The Reserve Fund of the Government of the Russian Federation: legal condition, the order and the practice of budget appropriations allocation

Abstract: The research subject is the range of legal and organizational problems of forming and using the reserve fund. The author considers the order and the practice of budget appropriations allocation. The author analyzes the concepts of legal regulation of financial relations connected with the order of forming and using the reserve fund. The paper considers the intended use of the reserve funds of the Government of the Russian Federation. Special attention is paid to the problem of the reserve fund expenditures. The research methodology comprises the modern achievements of epistemology. The author applies general philosophical and theoretical methods (dialectics, the system method, analysis, synthesis, analogy deduction, observation, and modeling), traditional legal methods (formal-logical), and the methods of specific sociological studies (statistical, expert assessments, etc.). The author concludes that at present, in order to ensure legality in the sphere of public finance, it is necessary to improve forms and methods of budget regulation. The author proclaims the necessity to develop legal regulation of budget regulation. The novelty of the study lies in the proposals about the development of forms and methods of state regulation of financial relations. 

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