Abstract: This article concerns the issues of regulation of the cash execution of the budget. The author provides examples of cash execution of the budget in various states around the world, pointing out similarities and differences in legal regulation in these states and in Russia. The article point out the main novelties of cash execution of the budget in the Russian Federation, namely: restructuring the budget institution, formation and development of the state integration information system of public finances administration «Electronic Budget». The author analyzes the problems of legal regulation of the cash execution of the budget, including the preexisting ones, and the ones that appeared due to the above-mentioned novelties. It is stated in the article that Russia may gain greater standing in a new global world thanks to an improved budget process. The author also mentions the problem of budget transparency in the Russian Federation and the related problems. The Russian Federation should concentrate on improvement of the national financial systems and institutions in order to achieve the necessary level of security in the sphere of public finances administration.

Keywords: cash execution of budget, budget law, budget process, the principle of cash unity, budget institutions, electronic budget, transparency of budget implementation, open budget, financial security, national financial system.

Contact information: Bekher, Veronika Vissarionovna, 410056, Russia, Saratov, ul. Chernyshevskogo, 104, korpus 1.

References:
P. Pecchioli. Le contrôle prudentiel de la structure du systeme bancaire.– Paris, 1993.;
Byudzhetnyy protsess v zarubezhnykh stranakh : sb. obzorov. – M., 1997.;
Byudzhetnyy protsess vo Frantsii: tsentral'nyy i mestnye byudzhety : sb. obzorov / pod red. N. A. Makasheva. – M., 1995.;
Karpov Yu. B. Litsevye scheta byudzhetnykh uchrezhdeniy novogo tipa: opyt, praktika, problemy // Byudzhet. – 2012. – № 3.;
Mereminskaya E. Byudzhet ne poddaetsya vliyaniyu // Finansovaya gazeta. – 2011. – 24 aprelya.;
Petrov R. V. Elektronnaya Rossiya // Byudzhet. – 2011. – № 3.;
Prokof'ev S. E. Avstraliyskiy opyt byudzhetnogo ustroystva i postroeniya byudzhetnoy sistemy / S. E. Prokof'ev // Finansy. – 2004. – № 12;
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Ter-Minasyan T. Sozdanie kaznacheystva v stranakh s perekhodnoy ekonomikoy / T. Ter-Minasyan, P. Parente, P. Martines-Mendes. – M., 1995;
Finansovoe pravo : uchebnik / otv. red. N. I. Khimicheva. – M., 2012.;
Finansovoe pravo : uchebnik / pod red. O. N. Gorbunovoy, E. Yu. Grachevoy. – M. 2003. S. 429–432;
Shubina P. V. Byudzhetnyy protsess v FRG, opyt i perspektiva primeneniya v Rossii / P. V. Shubina // Byudzhet. – 2000. – № 8.;
Yakovlev D. I. Stanovlenie i razvitie byudzhetnogo federalizma v Rossii i zarubezhnykh stranakh / D. I. Yakovlev // Aktual'nye problemy finansovogo prava : sb. nauch. statey, posvyashchennyy 75-letiyu dokt. yurid. nauk, prof., akad. MAN VSh N. I. Khimichevoy / pod red. E. N. Pokachalovoy. – Saratov, 2003.

References (transliteration):
P. Pecchioli. Le contrôle prudentiel de la structure du systeme bancaire.– Paris, 1993.;
Byudzhetnyy protsess v zarubezhnykh stranakh : sb. obzorov. – M., 1997.;
Byudzhetnyy protsess vo Frantsii: tsentral'nyy i mestnye byudzhety : sb. obzorov / pod red. N. A. Makasheva. – M., 1995.;
Karpov Yu. B. Litsevye scheta byudzhetnykh uchrezhdeniy novogo tipa: opyt, praktika, problemy // Byudzhet. – 2012. – № 3.;
Mereminskaya E. Byudzhet ne poddaetsya vliyaniyu // Finansovaya gazeta. – 2011. – 24 aprelya.;
Petrov R. V. Elektronnaya Rossiya // Byudzhet. – 2011. – № 3.;
Prokof'ev S. E. Avstraliyskiy opyt byudzhetnogo ustroystva i postroeniya byudzhetnoy sistemy / S. E. Prokof'ev // Finansy. – 2004. – № 12;
Savinskiy S. P. Nekotorye aspekty goskontrolya finansovoy sfery KNR / S. P. Savinskiy // Finansy. – 2003. – № 10.;
Ter-Minasyan T. Sozdanie kaznacheystva v stranakh s perekhodnoy ekonomikoy / T. Ter-Minasyan, P. Parente, P. Martines-Mendes. – M., 1995;
Finansovoe pravo : uchebnik / otv. red. N. I. Khimicheva. – M., 2012.;
Finansovoe pravo : uchebnik / pod red. O. N. Gorbunovoy, E. Yu. Grachevoy. – M. 2003. S. 429–432;
Shubina P. V. Byudzhetnyy protsess v FRG, opyt i perspektiva primeneniya v Rossii / P. V. Shubina // Byudzhet. – 2000. – № 8.;
Yakovlev D. I. Stanovlenie i razvitie byudzhetnogo federalizma v Rossii i zarubezhnykh stranakh / D. I. Yakovlev // Aktual'nye problemy finansovogo prava : sb. nauch. statey, posvyashchennyy 75-letiyu dokt. yurid. nauk, prof., akad. MAN VSh N. I. Khimichevoy / pod red. E. N. Pokachalovoy. – Saratov, 2003.