Budget Payments – a Subject of Cybersecurity

Kameliya Savova
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Kameliya Savova: University of National and World Economy, Sofia, Bulgaria

Ikonomiceski i Sotsialni Alternativi, 2019, issue 1, 53-59

Abstract: Budget payments as a subject of cyberse­curity is a topical issue. Their theoretical and applied aspects are presented in the article. The current security measures of the information created for them are clarified. The emphasis is put on the correspondence between cybersecu­rity and the required accounting information for establishing the result of the cash execution of the state budget. The System for Electronic Bud­get Payments with its two inherent functions – informational and controlling is interpreted in the article. On the basis of this, the relations and de­pendencies between the public and bank sector of the economy are grounded to determine the cash execution of the state budget. By improv­ing the cybersecurity measures of the budget payments, prevention against the risks of fraud in the cash flow statement is achieved and a solid platform for the credibility of the account­ing information required for establishing impor­tant indicators of the state budget is built.

Keywords: budget payments; SEBRA; electronic budgetary payment system; accounting information; cybersecurity (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2019
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