摘要：Nowadays, the quality of fiscal management is increasingly significant. The generation and use of budget appropriation
residues is an important, however, hardly analysed topic in either the Hungarian or the international literature. This article outlines
the role of appropriation residues in fiscal management, as well as the cases of its generation. It underlines that both the large-scale
generation and the use of residues represent budgetary risks. Based on the final accounts data of the period between 2007 and 2016,
it analyses the characteristics of the generation and use of the residues of the central budget. It underlines that although the balance
of residues generated and used fluctuated in different years, there has been a trend of increase in the value of residues generated and
used. Next, the study aims to investigate the reasons behind the generation of residues by analysing individual budget headings.
Finally, the article draws attention to the fact that several tools are available for the government (such as the application of “pool
technique” or accrual-based accounting) to manage the risks associated with residues.
关键词：central budget; budget deficit; residue generation; the use of residues; public accounting
