The article deals with the theoretical foundations of the construction of the balance model of financial flows territorial systems of different levels. As a basic tool authors use a matrix of financial flows. Disclosed methodological aspects of its construction at national and regional levels. On its basis the algorithm of assessing the impact of fiscal policy on economic and social indicators in the region, calculated the multiplier effect of the implementing measures of the sovereign-government support import substitution. The proposals in the spheres of application of the matrix of financial flows as a cross-sectoral instrumentariya that take into account the impact of structural characterized tics-economic development in key macroeconomic indicators.