Current app roaches to assessing financial stability of municipal budgets

The article offers methodological approaches to assessing the financial stability of municipal budgets and the quality of municipal finance management, which were tested on a sample of municipalities of the Southern Federal district with a population of about 1 million people in 2018. The results of a comparative analysis of a set of budget indicators selected for assessing financial stability in Krasnodar, Rostov-on-don and Volgograd are presented. The proposed tools for evaluating and optimizing the budget will allow to adhere to the established standards for the main coefficients that characterize the financial stability of the municipal budget and its social orientation.