The purpose of the research is the comparative analysis of the state budget of the Republic of Moldova for the years 2022-2023. The State Budget (BS) represents the main component of the National Public Budget (NPB) of the country, which accounts for around 60% of the volume of current revenues and expenses incurred from the National Public Budget. The fact that the structural changes in spending determine that there were changed the priorities, so the budget puts an emphasis on the social sphere, education, and currently national security. As a scientific-methodological basis of the research, various scientific works and articles of local and foreign authors, who research the subject in specialized literature and the press, the materials of international conferences dedicated to the practical and theoretical aspects of public finance management were used. In order to develop this research, the descriptive research method was used in the research methodology, which allowed studying the basic notions about the management of public finances, such as definitions, classifications.