The book “Budget and Budget System” by Mstislav Platonovich Afanasyev is a deep and comprehensive study that immerses the reader in the world of finance and public resource management. This work will become an indispensable assistant for students, graduate students, teachers and anyone interested in economics, finance and public policy. Afanasyev, a well-known Russian economist and author of many scientific papers, in his book offers not only a theoretical understanding of the budget, but also practical aspects of its formation and management. He sees the budget as an essential tool of economic policy that affects all areas of society. By reading this book, you will be able to understand how state revenues and expenditures are formed, how budget funds are controlled and what mechanisms are used to ensure financial stability. The book covers a wide range of topics, including principles of budget planning, methods of estimating budget expenditures, as well as issues related to budget transparency and accountability. Afanasiev focuses on the importance of citizen participation in the budget process, which makes his work especially relevant in today's society, where openness and accessibility of information play a key role. For whom is this book intended? First of all, it will be of interest to students of economic and financial specialties who seek to understand more deeply the mechanisms of the budget system. It can also attract the attention of practitioners in the field of finance and public administration who want to update their knowledge and get acquainted with modern approaches to budgeting. In addition, the book will be useful for all those who are interested in economic policy and want to understand the complex issues related to the finances of the state. The author's style is distinguished by clarity and accessibility of presentation, which allows the reader to easily assimilate even the most complex concepts. Afanasiev not only shares theoretical knowledge, but also supports them with practical examples, which makes the material more lively and understandable. His previous works, such as “Financial System of Russia” and “Public Sector Economics”, also earned recognition and became fundamental in the study of financial science. The topics raised in the book are relevant and important for modern society. In the context of global economic changes and crises, an understanding of the budget system becomes necessary for every citizen. Afanasiev’s book helps to understand how the budget affects the quality of life, social programs and infrastructure development It raises questions about the responsibility of the authorities to society and the importance of transparency in spending budget funds. Thus, “Budget and Budget System” is not just a textbook, but a real find for anyone who wants to understand how the financial system of the state functions. This book will be your reliable companion in the study of economics and will help you look at the budget not only as a set of figures, but also as an important tool that shapes our future. Do not miss the opportunity to immerse yourself in the world of finance with Mstislav Platonovitch Afanasiev and discover new horizons of understanding the budget and its role in society.