The budget deficit have become a phenomen usual in modern society, the public and change the background amplification costs of the financial situation of many countries, more or less developed. If the classical view on the state budget, setting financial flows of funds from current revenue budget should be balanced with the distribution and spending of these funds, the modern conception deliberately, allowed the budget imbalance. He is considered as a rule, the expression of differences or correlation between the two types of budgetary flows, their dynamics are different in terms of time, or below the spread through the state budget resources.