Threats of budget security as a legal category

This article examines the budgetary security as a legal category, threats to the budgetary security of a legal nature, points to the shortcomings of legal regulation of budget irregularities and budget coercion measures provided for the Commission of wrongful acts. The aim of the study is the formulation of proposals for improving the budget legislation, the implementation of which will reduce the level of negative impact of threats to the security budget for the budget structure of the state. In the process of the study revealed that the current Russian legislation there is no concept of "budget security", list of threats to the budget security, not the budget for all violations impose budgetary sanctions, in the science of financial law is no consensus about the subjective side of the budget violations. The author proposes the definition of "budget security", the adoption of the strategy of financial security of the state, also developed Supplement budget legislation needed to ensure budgetary security.