The surplus is the main characteristic of the country's budget execution

The budget surplus represents an excess of the budgeted revenues over the corresponding expenditures. This state of the budget of any country is the most successful option for its economic development. However, in practice, based on the results of the existence of the state, a surplus is obtained in the budget - this is a rather complicated and sometimes simply impossible task. Therefore, often the execution of the budget is accompanied by its deficit, which contributes to the emergence of public debt.

The surplus does not mean that the economy has "healthy" signs. When carrying out the analysis, it is necessary to pay special attention to the budget for which the surplus is observed (in the state, municipal, regional or consolidated). For example, over the past few years, the state budget has tracked the surplus - not its positive implementation, since it is possible to observe the deficit of the consolidated budget of the Russian Federation. The main reason for the situation is the negative balance of most regional and local budgets.

Often, some prominent economists see the reasons for the budget surplus not in merit, but in government mistakes. Thus, the artificial transfer of financial resources to the state budget by withdrawing them from local and regional budgets leads to the inefficient existence of local and regional authorities.

However, supporters of the government make remarks in the direction of protecting the actions of the leading staff of the state. They note that the surplus is the ability of central authorities to draw a well-balanced budget, which helps to avoid such a negative economic factor as inflation. And the presence of deficits in the regions is associated with a low level of budgetary process on the ground.

It is known from practice that the massive centralization of financial sources always leads to a decrease in the possibilities of the financial plan for business entities, which significantly hampers the best equipment of production, the transition to the latest technology. These factors lead to a decrease in the efficiency of management. In some states, there are rules prohibiting the adoption of a budget with a surplus. If he does appear in the execution of the budget, then in this case the situation that arises can not be assessed positively. So, if the budget surplus arises from the economical use of funds with the full budgeted expenditure, this is a positive development. In the event that sufficiently high revenues are obtained due to the prevailing favorable economic situation, due to austerity or because of underfunding of the expenditure side of the budget, then there are negative factors.

However, regardless of the reason for the surplus, timely measures must be taken to save funds in the budget.