ENSURING THE DIRECTORY ROLE OF THE CENTRAL BUDGET IN THE DISTRIBUTION OF THE STATE BUDGE

Abstract

The central government budget is the budget level that plays a key role in the State Budget, being the financial source that ensures the implementation of the tasks of national spending and regulates capital for the local government budget with additional sources of spending. However, along with socio-economic development on the basis of expanding the independence of the locality, the leading role of the central budget is considerably affected. The article focuses on analyzing the key role of the central budget in relation to the local budget, and at the same time points out a number of management limitations and recommendations associated with the economy of Vietnam in the period of economic stability.