Strategic Risks of the Three-Year Budget
The experience of functioning of three-year budgets and forecasts of the socio-economic development of Russia testifies to the existence of serious problems in the current concept of their development. Is it necessary for the modern Russian economy to have namely a three-year budget? How is the budget combined with the forecast of social and economic develop-ment? What is the reliability of the projected indicators for the two-year and three-year peri-ods? Is there real control over the implementation of the three-year budgets? Unfortunately, the practice of recent years shows a catastrophic discrepancy between forecast and actual data in the implementation of three-year budgets, the formation of real threats to the inter-ests of entrepreneurship, inhibition in solving social problems. The article suggests certain approaches to improving the modern budget concept. The possibilities of reforming the institution of budgeting, based on the implementation of the provisions of the Law on State Strategic Planning, are considered