Nikolaeva Galina Gavrilevna

The local budget acts as an important part of any municipality, because of the financial management efficiency depends most of the issues of life support of the population and its social stability . The paper analyzes the structure of the revenue side of the local budget by the example of the municipality " Churapchinsky District ( District) ."

One of the fundamental principles of organization of local self-government is the principle of its financial independence. Compliance with this principle is not possible without the presence in the local budgets of sufficient income. For a complete and comprehensive review of the municipality budget necessary to carry out an assessment of its financial position, which allows you to determine the level of financial balance, stability and self-sufficiency of the municipality budgets, to establish