Keyword: «the essence of state cash flows»

The article examines one of the problems of achieving the goals of a unified financial policy of the state. It consists in the need to ensure the uninterrupted flow of funds from the moment of their accumulation to their distribution to all recipients for subsequent expenditure in accordance with their intended purpose. Meanwhile, in scientific publications there are different interpretations of the essence of such a category as “cash flows”. Moreover, in relation to the state, this phenomenon is practically not studied. The purpose of writing this article is to, having examined the existing views on the content of such an economic concept as “cash flows” and starting from such an analysis, to form one’s own under-standing of their essence on a national scale. As a result of the work done, the goal was achieved and for the first time the essence of these flows was defined at the state level. The article may be of interest to economists who study the problems of state cash flows in their relationship with the improvement of the country’s unified financial policy.