The budgetary system of Russia consists of budgets. Budget system of the Russian Federation. Principles of the budget system The budget system takes shape

The budget of the Russian Federation is the most important pillar of the country’s financial system, and is the basis of the country’s financial assets.

State budget- there is only one set of costs that are completely and exclusively under the control of the authorities of the state and municipal authorities.

The Budget Code of the Russian Federation under the budget understands the form of coverage and expenditure of funds intended for financial security for the functions of the state and local self-government

The budget system of the Russian Federation includes:

* Federal budget and budgets of sovereign extra-budgetary funds of the Russian Federation

* budgets of subjects of the Russian Federation (regional and regional budgets) and budgets of territorial state budgetary funds;

* local budgets, including:

Budgets of municipal districts and budgets of municipal districts

Budgets of towns and villages

The structure of the budget can be seen in two ways. First of all, this is due to the vertical hierarchy of the bodies of state power and administration. At the same time, a large budget is formed, confirmed and finalized. This type of budget is characterized by the concepts of “budgetary mode” and “budgetary system”.

In another way, the structure of the budget is characterized by the composition and relationship of its income and types.

There are three options for budget planning:

* river planning;

* river planning and long-term financial planning (two stages of budget development with united aggregate indicators for the final financial plan);

* long-term (rich) planning, in which the river planning is completely integrated (one format, one procedure).

Budget planning can be divided into two separate blocks:

* Development of a long-term (mid-term) financial plan for the mid-term period;

* Development of the budget for the current financial sector.

The budget system of the Russian Federation is based on the principles:

The principle of unity of the budget system of the Russian Federation. This principle means the unity of the legal framework, the unity of the financial system, and the establishment of uniform forms of budget documentation.

The principle of separating incomes, payments and financing of budget deficits between the budgets of the budgetary system of the Russian Federation. The principle behind this lies in the fact that certain types of tax revenues are assigned (mostly often) to the main budget.

The principle of independence of budgets. Vin means:

a) the right of legislative (representative) bodies of sovereign power and bodies of local self-government to independently carry out the budget process;

b) the presence of important sources of income and turnover of the skin level of the budget system, which are determined according to the legislation of Ukraine;

c) legislative consolidation of regulatory revenues, renewing the importance of forming revenues from subordinate budgets in line with budget and tax legislation;

d) the right of the bodies of sovereign power and the bodies of local self-government to independently determine the direct expenditure of budget funds, and to determine the means of covering budget deficits.

The principle of equality of budgetary rights of subjects of the Russian Federation, municipal authorities. This means the importance of the budgetary functions of the authorities of the Russian Federation subjects and municipal self-government bodies, the establishment and elimination of tax laws, the formation of taxable and non-taxable incomes of the budgets of the Russian Federation subjects and municipal budgets ів, an important obligation, the forms and procedure for issuing interbudgetary transfers are consistent with a single principles and vimog.

The principle of replenishment of income, cash flows and financing of budget deficits. This means that the revenues, expenditures and financing of budget deficits in the obligatory system are collected from the subordinate budgets.

The principle of balancing the budget. Balancing budgets means that the flow of transfer funds can contribute to the total flow of revenue to the budget and finance its deficit. With a balanced budget, government authorities may come out of the need to minimize the size of the budget deficit.

The principle of effectiveness and efficiency of the use of budgetary funds. This means that when budgets are formed, participants in the budget process, within the framework of the budgetary renewals established therein, may be faced with the need to achieve the desired results from the lowest possible cost, or to achieve the best result from the lowest cost. set by the budget for the cost.

The principle of lateral (aggregate) coverage of budgets. This means that expenditures to the budget cannot be related to the existing budget revenues and the financing of the budget deficit, which is not otherwise provided for in the law (decisions) on the budget of the part that exists:

A) subventions and subsidies withdrawn from other budgets of the budget system of the Russian Federation;

B) the cost of targeted foreign loans (zaposichen);

B) voluntary contributions, donations, assistance to self-sustaining communities;

p) contributions to the budget, based on international agreements with the participation of the Russian Federation;

D) budget data that operates outside the territory of the Russian Federation;

E) several types of non-taxable income, deposited before transfer (from the budget) starting from financial doom.

The principle of insight (crispness). This means the publication of confirmed budgets and news about their execution in the open press.

The principle of reliability to the budget. This means the reliability of the forecast indicators for the socio-economic development of the regional territory and the realism of the distribution of income and budgetary funds.

The principle of targeting and the purposeful nature of budget funds. This means that budgetary allocations and budgetary limits must be brought to specific budgetary allocations from designated targets.

The principle of subordination of budgets. This means that budget fund holders have the right to withdraw budgetary allocations and the limits of budgetary claims are imposed only by the head inspector (dispatcher) of budget funds, whichever stinks.

The principle of uniformity of porridge. This means the securing of all cash assets and the creation of all cash payments under a single budgetary account, in addition to the operation of the budget.

BUDGET SYSTEM OF THE RF

The budgetary system of the Russian Federation, its equalities and principles are determined.

Budget system of the Russian Federation- based on the economic principles and sovereign structure of the Russian Federation, regulated by the rules of law of the totality of the federal budget, budgets of the subjects of the Russian Federation, local budgets and budgets of state sub-budgetary funds. The budgetary structure of the region is determined by the Constitution and the state structure.

The budget system of the Russian Federation consists of the budgets of three regions:

first rhubarb- Federal budget and budgets of sovereign extra-budgetary funds;

another rhubarb– budgets of subjects of the Russian Federation and budgets of territorial state budgetary funds;

third rhubarb– local budgets.

All budgets function autonomously. Municipal budgets with their incomes and vidatkas are not included in the budgets of the territories, and the rest are not included in the federal budget.

The order of independent budgets of the skin level of management using the method of extracting official data is formed consolidated budget. This is the reduction of budgets of all regions on the separate territory.

The budget system of the Russian Federation is based on the following principles:

Unity of the budget system of the Russian Federation;

Distribution of income and expenditure between levels of the budget system of the Russian Federation;

independence of budgets;

The replenishment of revenues and types of budgets, budgets of state sub-budgetary funds;

Balancing budgets;

Efficiency and economy of budget costs;

Zagalnogo (summary) pokrittya vitrat;

Glasnost;

Reliability of budgets;

Targeting and purposeful nature of budget funds.

Regardless of the independence of each and every budget of the Russian Federation, the legislation speaks out Unity of the budget system of the Russian Federation. It manifests itself in the interaction of budgets of all equal income lines. This interaction results in a split between budgets. regulatory income sources, creation and private reorganization of target and regional funds. The integrity of the budget system is the necessary rational implementation of a unified socio-economic policy in the region.

For whom are there organizational, legal and economic guarantees of the integrity of the budget system:

Unified legal framework;

The selection of unified classifications to ensure the totality of income and budgets of all peers, as well as statistical and budget information, which allows for the consolidation of budgets;

Uzgodzheni ambush the budget process;

Unified financial system.

Independence of budgets will ensure the visibility of powerful sources of income and the right to recognize directly their income and independence.

The level of consolidated revenues (due to the regional budgets of districts in localities) may become no less than 70% of the revenue portion of the minimum budget of the state or administrative-territorial area.

For the achievement of this level in the process of budget regulation, the real representative bodies are assigned to the budgets of the lower territorial level in full or in firmly fixed parts (in the hundreds) on a consistent basis (not less than five fates) be it regulatory income, and they can transfer their secured income to the budget.

The fullness and reality of budgets It relies on their balance, which is achieved by the established mechanism of budget regulation and the most important direct budget policy of the Russian Federation and its subjects.

Publicity of budgets must be ensured in the budgetary process, especially at the stage of negotiation and approval of budgets, as well as at the stage of formation and approval of information about their implementation. Subject to the Budget Code of the Russian Federation, secret items may be approved in addition to the federal budget.

Subject to the legislation of state and municipal budgets consist of income and income parts. All income and expenses are distributed (or delimited) between budgets.

Budget classification of the Russian Federation and structure

The budget classification is stated in the Federal Law “On Budget Classification”, which came into effect on September 1, 1997, and will be adopted on September 16, 1996.

Budget classification is the grouping of budget revenues and expenditures using the same symbols, according to the established procedure. The nature of the group and the principles of their incentive social and economic replacement of budget revenues and expenditures, the structure of the people's state and the management system, regulation of revenues and the singing purposes of budget expenditures - obligatory mental functioning and effective action in all budgetary processes.

Compliant with the law dated 1997. budget classification includes:

1. Classification of budget revenues of the Russian Federation;

2. Functional classification of the types of budgets of the Russian Federation;

3. Economic classification of the types of budgets of the Russian Federation;

4. Classification of budgetary financing of federal budget deficits;

5. Classification of external financing of the federal budget;

6. Classification of types of sovereign internal borgs of the Russian Federation and subjects of the Russian Federation;

7. Classification of the types of sovereign foreign assets of the Russian Federation;

8. I will consider the classification of expenses.

Classification of budget revenues of the Russian Federationє grouped budget revenues of all levels of the Russian budget system. Income groups are made up of income items that combine specific types of income with items and ways of separating them.

Functional classification of budget types of the Russian Federation– this is a grouping of the types of budgets of all regions, which directly reflect the costs of determining the main functions of the state.

Economic classification of types of budgets of the Russian Federation– grouping of types of budgets of all regions for their economical replacement.

Classification of internal financing of the budget deficit of the Russian Federation- Grouping of positional funds that result from the Order of the Russian Federation, the bodies of the royal government of the subjects of the Russian Federation and the bodies of local self-government for the financing of deficits in the general budget iv.

Classification of types of powerful internal borgs of the Russian Federation and subjects of the Russian Federation- The grouping of hog crops is due to the Order of the Russian Federation and the bodies of the Royal Government of the subjects of the Russian Federation.

Classification of external financing elements for the federal budget deficit- Grouping of positional funds, which are obtained by the Order of the Russian Federation to finance the federal budget deficit.

Classification of types of sovereign foreign forces and sovereign foreign assets of the Russian Federation– this is a grouping of sovereign external challenges created by the Russian Federation and is subject to the legislation of the Russian Federation.

Based on the classification of documents in the federal budget– This is a grouping of expenditures that differentiates the distribution of budgetary allocations for direct funds from the federal budget, and between their budgets – for specific items and types of expenses.

Budgetary regulation and ways of yogo thorough.

BUDGET REGULATION- The procedure for dividing revenues into the state budget. Consistent with the legislation of the Russian Federation, budget regulation, being a warehouse of the budget process, often redistributes financial resources between the budgets of different regions. Several groups sleep methods budgetary regulation: 1) establishment and division of regulatory revenues to the budget; 2) reorganized the budget devices themselves; 3) free assistance, which is given to lower budgets for a share of cash; 4) items that appear to one budget from the costs of others. behind Istoty This is regulation, which is carried out by the major authorities of the state government by means of aligning the income of the budgets of territorial institutions, which are subject to their socio-economic development. The funds between the budgets of other countries are redistributed as subsidies, subventions, regulatory and private subsidies (transfers), compensation to the budgets of other countries, and mutual allocations. In Russia, on the federal level, the same standards for the treatment of regulatory income are established for all subjects of the Russian Federation, which allows the specificity of the income base of each of the subjects of the Russian Federation to be covered. . Through the war of budgetary regulation on the federal level, there is a redistribution of funds through the federal budget. Born in 1994 The Russian Federation has seen clear changes in budgetary regulation at the upper level of the budget system: parts (%) of the Russian Federation's subjects have become available from the Fund for Financial Support of Regions, which is being established in the warehouse of the federal budget under regulation yum of remaining possibilities. Then, for the withdrawn parts, which actually came from the funds of this fund, transfers were calculated, which further extended the transfer to the budgets of the subjects of the Russian Federation. Since 2000, the same proportions as the Federal Budget Office have been used to determine the absolute amounts of transfers approved by the law on the federal budget of Chergovyi River. Since 1995, more subjects of the Russian Federation have created (by analogy with the federal budget) the Fund for Financial Support of Municipal Creations in their budget and allocated transfers to local budgets. Methods of budgetary regulation are being gradually perfected, allowing better control over the budgetary security of regions and municipal institutions that provide access to residents, regardless of their place of residence, to basic budgetary services and social services. other guarantees. In accordance with the Program for the Development of Fiscal Federalism adopted in 2001, 5 funds will now be used to provide financial assistance to the regions: the Fund for Financial Support of Subjects of the Russian Federation, the Compensation Fund, the Fund spivfinancing of social funds, the Regional Development Fund and the Fund for the Reform of Regional Finance.

The problem of reforming inter-budgetary contributions is one of the most urgent areas for improving the budget system. The first option can be considered radical. This depends on the implementation of two main conceptual provisions: First, localities may lose the bulk of their tax revenues. In another way, the federal budget is being overinflated and its share is fixed (at about 20%). The part that is lost is concentrated in the budget of the subjects of the federation, and then regulated by the over-inflated budgets of municipal institutions. A radical option for reforming inter-budgetary contributions also ensures that above-plan taxes are, importantly, insured to regional budgets.

Another option for reform can be considered as organizational. Vin conveys the following steps: shortening the number of supply pellets; installation and blocking of existing channels to divert income from the regions; activation of the work of tax authorities to collect taxes and implement the confiscated mine; the most efficient way to supply the expanded local supply base to regional and municipal authorities; a fundamental change in the methods of distribution of transfers to the subjects of the federation.

The third option for reforming inter-budgetary contributions can be considered evolutionary. It develops the reformation tendencies of the rest. This option, combined with two points, includes the widest and most coordinated flow of entries.

Apparently, budgetary regulation is mainly carried out through the recovery of regulatory contributions and the collection of funds from high-level budgets in various forms.

The problem of the division of tax revenues between the budgets of all levels can be seen from many positions. First of all, from the standpoint of the sufficiency of funds that are available to the skin budget, to cover these expenses, which the main authorities finance through their own funds. In other words, nutrition is of great importance about the specificity of the supply base, such as evenness, weight, stability, etc. Thirdly, it is important to determine which level of power is easier and more efficient to collect than another tax by moving the level of its collection.

There is a deficit of a significant part of the budgets of both federation entities and municipal institutions. Therefore, the strict flows of financial assets between budgets are due to the need to replenish this deficit through a redistribution of income between territories. In order to improve the efficiency of the functioning of the budget system, it is necessary to determine by federal legislation the division of the main types of taxes in the country across all three levels of the budget system. In our country, we are trying to achieve the goals of assigning taxes to the territories in accordance with the regulatory legal acts of the federal government in a small place. Of course, it is necessary to acknowledge the fact that with changes in federal budget revenues for the allocated division of regulatory revenue units, there will automatically be a reduction in the size of the FFPR. In this case, the budgets of the subjects of the federation will be withdrawn from additional income sources in order to allow them to place higher burdens on them. In the minds of official legislation, it is impossible to optimize the share distribution of the main group of payments between the federal and regional levels of the budget system to possibly improve the level of budgetary self-sufficiency of most regions. Taxes inevitably cease to cease their regulatory function. Smells can affect the characteristics of the skin area.

To expand the revenue base of such budgets, it is necessary to substitute a territorial supplement to the surplus tax, which for this territory will be the largest tax collected. First of all, the federal and local authorities have the power to allocate additional funds to their higher positions. Otherwise, when collecting such taxes, the territories will be able to use a thorough mechanism for the federal order to reduce such taxes. Thirdly, the regions will be subject to reliable and timely payments.

However, any option for improving budget regulation will be more effective if combined with successful reforms of the existing system of inter-budgetary transfers.

MITN ZBORI

INSURANCE

13. The procedure for obtaining and paying the amount of insurance money.

The insurance contract is the main document that regulates the mutual relations of the parties. This obligation stipulates the conditions under which the insurer accepts claims, the amount of the total insurance amount, the size of the insurance contribution and the insurance deductible. Main factors that determine the possibility of insurance payments, є:

The fact of an insurance claim that came under the contract. The payment will be paid either for the very fact of the occurrence of an insurance accident, or for the provisions in the inheritance agreement (loss of health as a result of an accident)

Establishing the cause and furnishings of the insurance policy. The act of insurance claim is drawn up by the insurer, or by another person (for example, in the case of a tourist - by the group’s ceraver). If necessary, the insurer will obtain information from law enforcement agencies, fire departments, medical institutions, etc. bud. You have the right to independently determine the reasons and circumstances of the insurance claim.

The type of insurance coverage is up to the established insurance coverage requirement. For example, in the case of special insurance, the insurance payment cannot exceed the limit stipulated in the contract for this type of insurance, and for general insurance - the actual liability to the contract.

The insurance sum (and its part) extends the payment, if at the time of the insurance contract the contract is in force, then. the insurance premium was paid and documented (by payment vouchers), and all the provisions of the insurance contract were paid.

Documentary confirmation of the fact that the insurance loss has become the insurer (the insured) and in a situation that is beyond the imagination of the insurance industry. Confirmation is carried out by analyzing the submitted documents (accident report, medical installation, law enforcement agencies, etc.)

The amount of the insurance payment depends on the amount of the insurance payment. In this period, there is a possibility of a full and partial payment, whoever, during the recession, can deduct the insurance amount, whoever is a beneficiary, whoever lives at the same time.

If all factors are documented, then the decision regarding the collection of insurance payment is praised.

A stand for the wife Earn an insurance premium from your insurer:

The wisdom of the insurer, the insured and the beneficiary, in order to cope with the situation of the insurance claim.

Committed by an insurer or a special person, on the value of which the contract was laid, an absolute evil (superworldly consumption of alcoholic beverages, drugs, fate in street thefts, etc.)

Providing the insurer with deliberately untrue information about the subject of insurance (indemnity for chronic illness, insurance against the risk of injury, issuance of false documents, etc.)

Acknowledgment by the insurer of the fact of maintaining the recovery of the damage from the individual responsible for this damage.

FOREIGN INVESTMENTS

INVESTMENTS

FINANCE

32. Financial policy of the state, its place, significance and assignment

The development of financial policy follows the fate of the legislator and the ruler. In modern Russia, due to the peculiarities of its constitutional order, the priority in the creation of financial policy belongs to the President of the Russian Federation, which in the recent envoys of the Federal Assembly means the main direct financial policy on the current day. ік і for the future. The government of the Russian Federation will act within the framework of this message to implement the main directions of economic development and ensure social stability in the community.

The power is the main subject of financial policy. The financial policy of the state is intended to ensure the normal functioning of the financial system of the country and on this basis to effectively perform its functions - economic, social, environmental, defense ta in. Also, financial policy is part of the economic policy of the state. It concretizes the main development of the people's rule, identifies the wasteful use of financial resources, their direct development, and breaks down the mechanism for regulating and stimulating socio-economic processes. At the same time, financial policy is an independent sphere of activity of the state, the most important part of the implementation of the policy of the state in the sphere of public activity.

Before sacred principles ensuring an effective financial policy is ensured by:

· The form of objective economic laws;

· The appearance of specific historical minds;

· The appearance of the powerful testimony of past rocks and the light of the world.

Before private (specific) principles you can enter the following:

· Balance of income and expenses in all areas of the financial system;

· Concentration of financial resources on the most important areas of economic and social development;

· Ensuring a rational everyday financial mechanism.

The main goal of financial policy is the creation of financial minds for the socio-economic development of marriage, the advancement of the level and quality of life of the population.

The priorities of financial policy can be called:

· Reduced social tension;

· Improvement of sovereign finances;

· Renewal of the normal functioning of the banking sector;

· Achievement of balance of commodity and penny flows;

· Enhancement of financial and economic independence of regions within the framework of a single federal state;

· Creation for regions of equal minds in the budgetary and tax sphere;

· Elimination of financial malpractice and corruption.

Banks of the financial system

The division of the financial system around the country is determined by the peculiarities of the functioning of the economic entities of the estate, the importance of the methods of division and allocation of capital funds. The functioning of all links of the financial system is subject to the main principle - the mobilization of financial resources and their further division and regeneration.

The basis of the financial system is the finance of the subjects of the state, since an important part of the financial resources of the state is formed here. Part of these resources is redistributed to budget revenues of all regions and to extra-budgetary funds. The key place among them belongs to the finances of commercial enterprises

Structure of the financial system

FINANCE ORGANIZATIONS

Zoni riziku

a) rhizome-free zone. Due to the risk-free nature of the operations involved in it, possible financial expenses for them are not predicted. Before such financial transactions, hedging may be introduced, investing in short-term government bonds (due to low inflation rates in the country). Areas where spending does not occur show either zero spending or negative (excessive profits).

b) zone of acceptable riziku. Under the zone of permissible risk, we will understand the area within which the type of business activity retains its economic value, so that you spend less money, but less money for the return of profits. The cordon of the zone of permissible risk indicates the level of expenditures that is equal to the level of investment income from enterprise activities.

c) critical riziku zone. The criterion for a critical level of financial risks is the possibility of expenses for an operation in the amount of the allocated amount of income. And here the surplus of the enterprise is calculated by the amount of expenses incurred by it. This is an area that is characterized by the possibility of expenses that exceed the value of the received profit, up to the value of the total revenue from the enterprise, which becomes the amount of expenses. Otherwise, the zone of critical risk is characterized by unsafe expenses, which clearly exceed the accumulation of profits at the maximum and can lead to the loss of funds invested by the enterprise on the right. In this case, we take away any income, but recognize the surplus in the amount of all non-profitable expenses.

d) zone of catastrophic rizik. The criterion for a catastrophic level of risks is the possibility of spending on an operation in the amount of the entire capital or the cost part of it. Such financial transactions, if their results are short-lived, can lead to bankruptcy. The zone of catastrophic risk is an area of ​​expenses whose magnitude exceeds a critical level and, at a maximum, can reach values ​​that are higher than the mine production. This catastrophic risk is likely to lead to collapse, bankruptcy of the enterprise, and the closure and sale of the mine.

Optimization of inventory obligations

Optimization of inventory reserves is based on the established minimum value necessary for the uninterrupted operation of the enterprise. The main method for optimizing inventory holdings is rationing. The essence of the norm lies in the development:

- reserve standards all current assets for the types of material assets in recent days;

- working capital standards by the appearance of the skin and the appearance of the pennies.

In-line stock is the main type of stock that is stored due to the frequency of delivery, in other words, the interval of an hour between two consecutive deliveries.

The safety stock is created for every business and it is necessary to ensure the continuity of the production process in case of disruption of minds and supply terms by partners. The safety stock is equal to 50% of the production stock. Transport stock - the period from payment for the shipment until the arrival of the goods, occurs depending on the difference between the terms of the delivery of goods and the terms of its payment. Technological stock (or production stock) is created during the preparation of materials before production, including laboratory analysis (drying, grinding, mixing of different batches). This stock is insured whenever it enters into the technological process. The hour required for unpacking, folding, and collecting materials is determined by the timing of the skin operation.

At seasonal enterprises, the seasonal stock is insured.

Standards for turnover costs for virobniks Inventories are measured as the average daily consumption of material and the norm of its inventory in days.

de - standard (minimum permissible requirement) werewolf cats for elements.

The average daily turnover of turnover costs (calculated by the skin element of material values ​​on the basis of the quarterly cost of turnover, divided by 90).

ZINNIKH PAPER RINK

1. Classification of valuable papers. Types of valuable papers and their role in finance

Valuable papers- a document, deposited in the prescribed form and for the appearance of obligatory details, which confirms the mining rights, valid or transfer of any possible upon presentation of this document.

This document is liable to comply with the requirements required by law, otherwise it is ineffective.

For valuable papers please contact:

· Sovereign bonds

· Bonds

· Bills of exchange

· Deposit and personal certificates

· Bank account books for deposit

Bill of Lading

· Privatization valuable papers

· Other documents, such as the legislation on valuable papers or the procedure established by it for the inclusion of valuable papers.

See valuable papers.

1. Behind the term sleep: - terms: there may be definitions when releasing the terminology. Divided into short-line (up to 1 line), mid-line (more than line), long-line (20-30 line). - Without lines: the term is not limited.

2. According to the possibility of pre-line repayment: - receivables: may be clicked and repaid by the issuer before the due date. - unconditional: they cannot be requested and repaid by the issuer before the due date.

3. Behind the form is sleep: - documentary (paper): issued in a prepared form in the form of a form - non-documentary (paperless): issued in an unprepared form.

4. The way to exercise rights, secured by a valuable paper (order of issue): - names: the owner of a valuable paper is either registered by the issuer, or the name of the owner is placed in the text of the paper. - preface: the owner’s name is not recorded on such a valuable paper; to confirm the rights of the owner, you just need to present a valuable paper. The transfer of rights involves the transfer of valuable papers from one person to another. - warrants: nominal valuable papers that are transferred to another person by way of a new transfer letter - endorsement.

5. For the type of Wikoristan: - Investment: an object for investing pennies with the method of withdrawing income. - non-investment: to service developments in commodity and other markets.

6. Behind the form and way of letting out: - serials: published in large series (valuable papers of one series are identical, arranged in editions, subject to equal obligations and terms of rights assignment), placed individually, printed External terms for the creation of rights. - non-serial: produced individually or in small series.

7. From the perspective of the issuer: - powers: issued by the power. - non-state: issued by banks, organizations, and even private individuals.

8. Beyond the turnover stage: - markets (freely traded): can be freely bought and sold without any restrictions. - non-market: valuable papers that do not wrap around, only go to the primary market. - Surrounded by markets: the possibility of fermentation may be surrounded.

9. We are equal to the riziku: - non-resistance: valuable papers, there are practically no such reticles. - rizikov: valuable papers, beautiful to their bestial riziku.

10. Upon request, register valuable papers: - registered: do not require mandatory state registration (shares and bonds) - not registered: do not require registration with state authorities.

11. The form of capital that is provided by the investor to the issuer: - Shareholders (spіvvlasniki): secure the owner’s rights to a part of the company’s mine during its liquidation, confirm the shareholder’s share in the formed statutory capital, give the right to withdraw part of the profit. - borgov: give their owner the right to return the sum transferred to them from the borgov, and fixed income.

12. For a walk: - primary: the basis of a valuable paper is the product, money, inviolability - secondary: a valuable paper that is similar to other valuable papers.

13. For national authority: - witch - foreign.

14. For income, what to pay: - profitable - profit-free: at the time of issue of a valuable paper, the size of the owner’s income is not determined. Secures the right to goods or pennies, but does not act as capital.

Promotion- a valuable paper that absorbs the overgrowth of capital from one galuz to another, and flows between the galuz. A share is an investment in the statutory capital of a joint stock partnership. A share is a valuable document that is issued by a joint stock company and secures the rights of its owner to withdraw part of the profits of the joint stock company as dividends, while participating in the managed stock company. part of the lane that was lost after this liquidation.

Promotions vary by type First and foremost. Initial shares constitute 75% of the statutory capital, the owners of such shares can take part in the secret meetings of shareholders, get acquainted with the documentation, apply to the government authorities, and have the right to withdraw dividends , and upon liquidation of the partnership, they have the right to seize parts of this mine from the world varosti of their shares. Each primary share of the partnership gives the shareholder (the owner) new rights. Preferred shares do not give their owners the right to vote at meetings of shareholders, since they are not assigned to them by the statute of a joint stock partnership. Holders of such shares receive a fixed dividend, which is calculated in a hard penny amount or in hundreds of up to the nominal value of the preferred shares.

Bond– a valuable paper that is actively traded on the stock market as an investment object. A bond is a valuable security document that secures the owner’s right to withdraw from the issuer the transfer of the term of the nominal value of the bond and the amount of value fixed with it. ієї varostі and other mine equivalent. Bonds can be domestic (state) and local (municipal) positions, as well as enterprises and joint stock partnerships (corporate bonds).

According to the Federal Law “On Joint Stock Partnerships”, bonds can be issued by a joint stock partnership in an amount that does not exceed the amount of statutory capital, but on the amount of security given to the partnership for this purpose by third parties, after full payment of statutory capital. Subject to security, the issue of bonds is allowed no earlier than the third day of establishment of the joint stock partnership and for the proper confirmation of its two river balances.

To pay interest on bonds and repay their shares, a reserve fund of at least 15% of its statutory capital is created by the joint stock company.

Naturally, there is a great variety of bonds - named and pre-ordered, written and without strings.

Behind the character of the beast:

· Converted, which gives the owner the right to exchange them for shares of the same issuer;

· Unconverted.

For the method of vipay coupon income:

· With a fixed coupon rate;

· With a floating coupon rate (the coupon rate is kept at the level of the line item);

· indexed (with a uniformly growing coupon rate based on position);

· With a zero coupon (without discount);

· With payment at your discretion (the owner can withdraw coupon income or bonds for a new issue).

Corporate bonds can be either registered or registered. A corporate bond is an investment in fixed assets (fixed assets) of an enterprise. An investor purchasing corporate bonds evaluates their investment costs, risk and profitability. The estimated investment benefits include the reliability of the enterprise in the current multi-million dollar payment, the ability of the enterprise to pay off obvious debt, the financial independence of the enterprise, and payment assistance. information, liquidity of assets and other parameters of business activity.

State valuable papers-This is a bourgeois duty to the federal order, which is an important part of the stock market.

Powers' demands are not valuable papers, which will confirm the positions in which the powers, bodies of power and administration are the powers.

Government securities are issued to finance the budget deficit; extinguishing earlier sovereign crops; restructuring of the domestic currency board; accumulation of available financial resources.

Through the budget there is a steady centralization of the state's penny resources and their disbursement.

Therefore, the state budget is formed for one river, based on budgetary practices such as quarterly, annual, 2nd and 3rd river budgets.

The draft state budget is discussed accepted by the representative body of the government (parliament) of the region, confirmed by the head of state and published in the form of budget law.

Principles that guide the budget: publicity; Unity; abundance; reality.

The state consolidation budget reflects two mutually related processes:

Accumulation of income in the hands of the state;

Increase in income and satisfaction of sovereign needs.

Thus, the state budget is balance of income and income of the state. Revenues and expenditures to the budget are two sides of the common characteristics of the centralized fund of financial resources of the state.

State budget budget system, what does it include:

Central budget;

Territorial budgets – budgets of local and regional authorities (states, lands, republics, regions, towns, districts).

Municipal budgets have the same structure as the central one, except that they include the income and expenditures of municipal government bodies operating on the territory of administrative units, the bodies of which they praised.

- first - Federal budget і budgets of sovereign extra-budgetary funds(such as the Pension Fund, Social Insurance Fund, etc.);

- other - budgets of subjects of the Russian Federation,

- third - municipal budgets.

The budgets of the lower powers do not include their incomes and subsidies to the budgets of the higher powers. Mustache These budgets function autonomously. This principle of motivating the budget system is called the principle of fiscal federalism

It is consistent with this principle, Each budget is assigned its own income and expenses, what is financed from the subordinate budgets. The principle of fiscal federalism does not include Possibility of re-spreading costs between budgets

The totality of income and contributions to the federal budget and the budgets of the subjects of the Federation is created budget consolidation edges.

Federal budget of Russia is itself the head of the budget system. This determines economical investments in order to illuminate and contribute to the centralized fund of the state's capital.

The federal budget accumulates funds, which are then directly allocated to:

Financing of the national dominion;

Defense;

Social and cultural approaches;

Financial support to the budgets of subjects of the Russian Federation;

Repayment of the sovereign borg and in.

All revenues and types of the state budget are grouped under the same symbols and are assigned the same name and number of section, chapter, paragraph, article of the budget classification.

Budget classification allows you to indicate exactly what parts of the economy, groups of enterprises, forms of government, social beliefs of the population, types of taxes or non-tax payments a budget is formed.

Budget classification also shows spending budget funds for the following:

Households;

Galuzi.

3. The state budget includes the following main functions:

Rearranged national income;

The state regulates and stimulates the economy;

Stimulation of scientific and technological progress;

Financial security of social policy;

Control over the monitoring and development of the centralized penny fund.

One of the most important functions of the sovereign budget is stimulation of scientific and technological progress This indicates direct budgetary financing of priority programs.

On one side The country's funding of scientific research has become objectively necessary for the following reasons:

For great complex scientific, technical and economic projects, it was necessary to mobilize significant financial resources;

The implementation of current projects will require the industrial strengths of the main scientific and research centers in the entire country;

The scientific and technological revolution introduced nutritional training to a large scale of scientific and technical personnel, and the state took on itself the costs associated with the illumination;

Often, investigations are directed at the authorities not only to civil but also to military problems.

On the other hand, the state’s funding of scientific research and development of anitrochemicals does not serve the interests of financial and industrial groups, as long as it allows them to withdraw high profits on the basis of a contract system of mutual relations with the state.

4. The main founder of the theory and practice of regulating the economy in the way of subordination of the sovereign budget in the 20th century was the English economist J. Keynes, formulated in theory of sovereign finances, is the most important component of Keynesian (neo-Keynesian) economic theory.

The theory of J. Keynes marked a new approach to thinking about the role and place of power in the newly created world and meant a break with the numerous phenomena that existed in economic theory about the importance of sovereign finances. The main provisions of the theory of sovereign finance:

The following is a list of provisions regarding the need to balance the budget, legalizing budget deficits to stimulate the economy;

In the wake of crisis and depression, the state is guilty of short-circuiting taxes and increasing the state budget, allowing budget deficits and thus stimulating additional flows into the economy;

Due to the high economic situation, the financial policy of the state may be streamlined by the increase in taxes and the reduction of expenditures;

Budget deficits can be saved to stimulate the economy and achieve the highest rates of growth while growth in growth.

The state budget is the balance of income and expenditure of the state. Zmist and character sovereign vitrates (G) directly linked to the functions of the state. All sovereign expenditures can be grouped:

or directly:

for military and socio-economic purposes;

Associated with the sovereign activity of the state (within the framework of the external economic);

Na keruvannya;

or for an economical alternative:

Powers purchased;

Transfer payments;

Payment of hundreds of dollars for the sovereign borg.

Powers purchased- This will help in the order of goods and services. This type of economical activity includes procurement of military and civil purposes, the rest may be used for the needs of government enterprises and installations or be of a regulatory nature. The purchasing powers create guarantees for the markets that are characterized by.

there is a risk of non-payment;

Price stability;

Ability to sell products in large batches By we will arrange contracts in advance;

It is possible to withdraw tax and credit benefits.

Transfer payments- pay what is possible without payment to their owners of any goods or services.

Transfer payments – this:

Help with unemployment;

Helping rich families too.

Transfer payments are unproductive expenditures of the state, This part of the state will lie in the following places:

Socio-political orientation of the state;

Cordons of the sovereign handover to the economy;

Conducted social policy.

Cost of service internalі outer borg include spend on the issue and placement of valuable government papers, and payment of hundreds. The systematic increase in the power budget may lead to an increase in this type of power loss.

Revenue to the sovereign budget (T)include:

taxes (80-90% of all income);

non-taxable income:

Income from the sale and recovery of the sovereign lane;

Dividends on shares;

Income from external economic activities;

The sovereign positions that are involved in the additional issue and sale of valuable sovereign papers;

Emіsіyu (issue) of groschen.

The main role of the mobilization of funds from the state budget lies with taxes. The very need for taxes is created financial base for the crowned state's functions and administration. Pid taxes trace of the settlement of obligatory payments to the budget, operated by individuals and legal entities.

The state budget, as well as any balance, transfers Verification of income and expenditure. However, if you accept the budget, the planned expenses and expenses will not be avoided. The rebalance of income over expenses is confirmed budget surplus (surplus), The rebalance of vitrates over income means budget deficit (Or a negative balance). Budget deficit There are significant differences between rank-and-file accounts and budget revenues. As a rule, the budget deficit is expressed as a ratio of 100 units to GNP (GDP).

The budget deficit is blamed on the riches reasons of an objective and subjective nature, for example through:

The inability to mobilize necessary income due to the slowdown in the growth rate of production;

High rhubarb vitrat;

Low productivity;

Reduced efficiency of production.

The nature of the government budget deficit varies:

Possibly related to the need for great powers to contribute to economic developments (J. Keynes outlined the possibility of allowing a rapid increase in government spending over income in early stages of economic development);

You can blame the inheritance of supernatural situations (wars, natural disasters, etc.);

There may be crisis phenomena in the economy, such as imbalance, ineffectiveness of the financial and credit system, and failure to control the financial situation in the country.

The neck is sleeping concept of budget deficit.

It’s good to go with one of them, budget deficit is unacceptable and it is necessary to achieve important balance of the budget.

Few parts of this concept:

Failure to thoroughly balance the budget of this sector may generate a budget deficit for the future;

An increase in taxes or a reduction in state taxes in the budget balance will lead to a fall in the aggregate income, taxation, income, and, therefore, a change in budget revenues.

According to the thoughts of other economists, budget balance can be reached automatically during the economical cycle. Budgetary surpluses that arise during the economic phase must cover the budget deficit that arises during the crisis phase. This approach is not suitable for those who do not avoid stress and the stage of recessions and peaks, and therefore it is not possible to achieve balance within the cycle.

The third and broadest concept is that The budget deficit cannot be an indicator of what characterizes the country’s economy, і A deficit-free budget also means economic prosperity for the country. Macroeconomic balance, economic growth and non-inflationary developments can be achieved in the face of a budget deficit.

Character budget balance (Deficit or surplus) lie within the economy as a whole. In this case, the state budgetary balance is equal to the amount of revenue generated. The greater the volume of production and the level of income, the greater the need for taxes.

Powers lost (G) not lie in line with income, such as taxes (T) proportional to income. In this manner:

For low incomes, there is a budget deficit;

For high income - budget surplus.

The sovereign's spending and taxes themselves can add up to the level of the aggregate tax and debt of the GNP. An increase in spending will cause an increase in income, which will increase the need for taxes, as a result of which the budget deficit may shorten. Similarly, the budget can improve with reduced taxes, as a result of such a decrease due to the growth of the aggregate capital, the obligation of production, income, and therefore, tax expenses.

Dzherela for the budget deficit:

Emisiya pennies;

Positions at the Central Bank;

Positions in the private sector in the middle of the region;

Foreign positions.

Financing the budget deficit for additional help emіsії penniesі Posit to the Central Bank be inflationary in nature, leading to an increase in prices.

Covering the budget deficit with a way position in the private sector in the middle of the region is not affected by inflation, but will generate Vitisnenny effect.

The essence of the spring effect lies in the offensive:

By expanding positions on the penny market, the government enters into competition with private enterprises for free money;

Providing more lucrative minds for investment in the sovereign securities industry, they tend to earn money to finance their investments;

These actions will change the possibility of private investment in production;

Regulatory spending, which may be unproductive in nature, “hangs out” private investment in production, which will have a negative impact on the rate of economic growth.

In some cases, as a result of changes in the budget deficit, it is possible to shortened spending on social needs.

Features of financing the budget deficit for today's minds.

From 10 to 30% of the sovereign's expenditures are not covered by taxes and other incomes and are financed by the way of issuing sovereign positions that cause the growth of the sovereign's bourgeoisie;

To cover the budget deficit, sovereign positions are being used, which have turned into the most permanent element of sovereign income, such as taxes;

The release of the position causes the great growth of the sovereign borg;

External means of financing the budget deficit are loans from international financial institutions, especially the IMF.

The flow of various methods of financing the budget deficit into the economy is presented in Table. 13.1.

The budgetary system of the Russian Federation is determined by the provisions of the Book of Budget. Thus, the budget structure of the Russian Federation includes: 1) the budget system of the Russian Federation; 2) budget classification of the Russian Federation; 3) principles of the budget system of the Russian Federation.

The structure of the state's budgetary system is largely determined by the type of state structure.

Historically, two main forms of the territorial-political structure of a power have emerged: unitary and federal.

A unitary power has a single purpose, which does not imply political independence. A unitary power is characterized by a single centralized legal and political organization that operates throughout the entire territory of the region. The unitary model of the territorial structure has become the most widespread in the world (Great Britain, Italy, Japan, France and others). The budget system in a unitary state includes only two levels: the state budget and the local budget.

A federal power is complex, less unitary, because the warehouses of such powers, called subjects of the federation, are based on political and economic independence. On the territory of several sub-subjects, such as the republic, there are their own governing constitutions. Along with the federal system of legislative, legislative and judicial power, there are similar bodies of state power of the subjects of the federation. One of the most difficult things to do in a federal government structure is the division of subjects of concern between the federation and its subjects. This is due to the inconsistency of the federation with its subjects. The federal form of the sovereign system is adopted by the largest powers, such as: Australia, Germany, India, Canada, the USA, etc. A federal power has a complex budget system, it consists of three levels: 1) the state (federal) budget; 2) the budgets of the federation members (states in the USA, provinces in Canada); 3) municipal budgets.

At the same time, there has been a tendency to mix the indicators of different power structures and budget systems, then. Indicators in power, for example, in a unitary state, can be avoided in a federal state, and so on.

The federal structure of Russia is enshrined in the Constitution of the Russian Federation. Also, the federal type of sovereign life means the three-tier structure of the budget system of the Russian Federation.

Consistent with the Constitution of the Russian Federation, the federal structure of the Russian Federation is based on its sovereign integrity, the unity of the system of sovereign power, the delimitation of the subjects of jurisdiction and renewed importance between the bodies of the sovereign ї authorities of the Russian Federation and authorities of the subjects of the Russian Federation.

1st rhubarb
- Federal budget
- Budgets of the sovereign extra-budgetary funds of the Russian Federation

2nd rhubarb
- budgets of subjects of the Russian Federation
- budgets of territorial powers of extra-budgetary funds

3rd level (local budgets)
- budgets of municipal districts
- budgets of municipal districts
- budgets of internal municipal institutions of federal significance in Moscow and St. Petersburg
- budgets of towns and villages

The Russian Federation consists of republics, territories, regions, federal places, autonomous regions, autonomous districts, which are equal to each other.

The stock of budgets of the budgetary system of the Russian Federation (without the regulation of state extra-budgetary funds) is in flux; federal budget, 22 budgets of republics, nine budgets of territories, 46 budgets of regions, three budgets of localities of federal significance, one budget of an autonomous region, several budgets of autonomous districts, and approximately 23 thousand. municipal budgets (municipal budgets).

Right up to 2005. BC and PC did not have any budgets for territorial and settlement areas. The need to make changes to budgetary and tax legislation in order to organize the budgetary structure of the subjects of the Russian Federation was stated in the Program for the Development of Budgetary Federalism in the Russian Federation until 2005, approved by the Decree of the Russian Federation in ID 15.08.2001 No. 584.

Until 1995 There were three equal administrative-territorial divisions and, obviously, three equal budget systems of the subjects of the Russian Federation: 1) regional (subjects of the Russian Federation); 2) districts and places of regional (regional, republican, district) significance; 3) places of regional significance, villages, rural administrations, districts near places.

Accepted 1995 Federal Law dated 08.28.1995 No. 154-FZ “On the hidden principles of organizing local self-government of the Russian Federation” allowing for different interpretations of the functions and subjects of local self-government, without revenge clear criteria for their strengthening of sovereign functions and without establishing clear divisions, including subordinate -budgetary, inter-municipal authorities of various types and territorial regions. This is due to the situation in which the possibility of separating these from the laws of the constituent entities of the Russian Federation was driven by the insignificance of the norms about territorial ambushes of local self-government.

As a result of the majority of subjects of the Russian Federation, municipal awareness and local budgets were formed in many places of regional (regional, republican, district) significance and administrative districts. Territorial units of the lower region (most places of regional importance, settlements, villages), which previously had small budgets, were transferred to Kostoris financing. In several subjects of the Russian Federation, municipal budgets were created in equal places, settlements, rural administrations; a number of subjects of the Russian Federation formally had two equal municipal creation, in which the actual budgetary process takes place only in different regions.

Thus, in fact, in the Russian Federation on the local level, as before, there were two administrative levels, on which the management of public finances took place. Prote BC and PC regulated only one level of municipal budgets (taxes) and tax-budgetary payments, not related to municipal authorities at territorial and settlement level. This caused low cost shortages, which blocked the development of both the budget system and local self-government.

In connection with this, the BC made certain changes that would allow the formation of municipal budgets of different types (regions) in the constituent entities of the Russian Federation, and the scope of their type changes was determined, which gives the subjects of the jurisdiction of municipal self-government, unified principles for the formation of municipal income have been introduced budgets of different types and verification of budgetary security of municipal institutions. At the same time, the PC clarified the contribution to the renewal of the organs of local self-government.

BC takes revenge on the budget:
The budget is a form of illumination and expenditure of funds intended for financial security under the function of the state and local self-government.

The federal budget plays a major role in the budgetary process of the Russian Federation.
The federal budget and the budgets of the sovereign extra-budgetary funds of the Russian Federation are designated for the implementation of the federal budget of the Russian Federation. In this case, the federal authorities of the Russian Federation are not allowed to use other forms of education and training of costs intended for the diagnosis of goiters of the Russian Federation.

The federal budget and the budgets of the sovereign extra-budgetary funds of the Russian Federation are divided and consolidated in the form of federal laws.

In connection with the reform of the budget process, one of the direct steps of which was the transition to the mid-line financial planning of all budgets of the budgetary system of the Russian Federation, the Bank of Russia transferred the urgently consolidated and confirmed approval of the federal budget and the budgets of the sovereign extra-budgetary funds of the Russian Federation for three years and (current financial period and planning period) . This innovation allows us to ensure the advance and transfer of not only budgetary, but also macroeconomic, tax and penny-credit policy.

The devil's financial river is the river that comes after the current financial doom.

Planning period - two financial fates that follow the next financial fate.

The basis of the budget planning is the principle of the “carrying trilogy”, for which the previously approved projects of the other and third stages of the tricycle period become the basis for the upcoming budget from the previous additions to them, the design of a new third stage.

Given that the project is approved by law for another and third river, it does not mean that it will not be adjusted to the current budget cycle. In this way, on the one hand, the stability and transferability of budget projects will be ensured and, on the other hand, the possibility of their response to the situation that is changing, the implementation of new priorities of budget policy .

In the minds of the new budget legislation in the Russian Federation in 2007. For the first time, the formation and confirmation of federal laws on the federal budget and on the budgets of state extra-budgetary funds on a mid-state basis has been completed:
- Federal Law dated July 21, 2007 No. 182-FZ “On the budget of the Pension Fund of the Russian Federation for 2008 and for the planning period of 2009 and 2010”;
- Federal Law dated July 21, 2007 No. 183-FZ “On the budget of the Social Insurance Fund of the Russian Federation for 2008 and for the planning period 2009 and 2010”;
- Federal Law dated July 21, 2007 No. 184-FZ “On the budget of the Federal Obligatory Medical Insurance Fund for 2008 and for the planning period of 2009 and 2010”;
- Federal Law dated July 24, 2007 No. 198-FZ “On the federal budget for 2008 and for the planning period of 2009 and 2010.”

The rise of the mid-tier budget is an absolutely positive indicator for the budgetary system of the Russian Federation. At the same time, the transition to territorial budgets will set a target for the development of financial planning and forecasting for the authorities responsible for their preparation.

The next step after the federal budget is the budgetary system of the Russian Federation and the budgets of the subjects of the Russian Federation.

The entire region of the Russian Federation contains the government budget and the budget of the territorial sovereign sub-budgetary fund.

The budgets of the subjects of the Russian Federation and the budgets of territorial powers of extra-budgetary funds are divided and confirmed in the form of laws of the subjects of the Russian Federation.

The budget of the subject of the Russian Federation (regional budget) and the budget of the territorial sovereign extra-budgetary fund are designated for the elimination of the tax laws of the subject of the Russian Federation. In this case, the authorities of the structure of the state power of the subjects of the Russian Federation have blocked other forms of coverage and the use of money before the eradication of goiters in the subjects of the Russian Federation.

The BC bodies of the structure of the sovereign power of the subjects of the Russian Federation are given the right to choose between the approved budget of the subject of the Russian Federation three fates and the current financial river.

Once the draft budget of a subject of the Russian Federation is formed and confirmed by the current financial plan, the supreme governing body of the subject of the Russian Federation disaggregates and confirms the mid-term financial plan of the subject of the Russian Federation.

The third level of the budget system of the Russian Federation is represented by municipal budgets.

The Russian Federation has a low municipal budget. Local budgets are divided and consolidated in the form of municipal legal acts of representative bodies of municipal authorities.

Budget for municipal lighting (municipal budget) for purposes prior to the end of the federal government's duties. In this case, the use by local self-government bodies of other forms of education and the use of funds for the elimination of general goiters is not allowed.

As a warehouse for the budgets of towns and rural settlements, the income and expenditures of surrounding settlements and other territories, such as municipal institutions, can be transferred to the cost of income and expenditures.

Bodies of municipal self-government are also given the right to choose between approved budgets for three years and the current financial river. In this case, as soon as the draft budget of the municipal district (the draft budget of the municipal district) is formed and confirmed by the Chergovian financial river, the municipal administration of the municipal district (district) is divided and confirmed by the middle new financial plan for the municipal district (municipal district).

A similar approach for transfers is for settlement budgets. Once the draft budget of the settlement is developed and confirmed by the current financial plan, the municipal legal act of the representative body of the settlement may be transferred to develop and confirm the mid-term financial plan of the settlement.

The stock of the budgetary system of the Russian Federation also includes the budgets of the sovereign extra-budgetary funds, recognized separately up to Art. 13 BC, as well as the federal budget, for the elimination of military goiters of the Russian Federation.

In this case, the expenditure of the budgets of state budgetary funds is carried out exclusively for the purposes established by the legislation of the Russian Federation, including legislation on specific types of compulsory social insurance (pension, social, medical), including the budgets for the values ​​of funds approved by federal laws and laws of subjects of the Russian Federation.

The costs of the budgets of the sovereign budgetary funds of the Russian Federation and the federal authorities do not enter into the balance of other budgets and do not contribute to the deduction.

The BC has determined the warehouse of the budgets of the sovereign extra-budgetary funds, as well as the procedure for their composition, submission and confirmation. Thus, the budgets of the sovereign extra-budgetary funds include the budgets of the sovereign extra-budgetary funds of the Russian Federation and the budgets of the territorial sovereign extra-budgetary funds.

Budgets of the sovereign extra-budgetary funds of the Russian Federation: 1) budget of the Pension Fund of the Russian Federation; 2) the budget of the Social Insurance Fund of the Russian Federation; 3) the budget of the Federal Fund for Obligatory Social Insurance.

The budgets of territorial state extra-budgetary funds and the budgets of territorial funds of compulsory social insurance.

Project budgets of the sovereign extra-budgetary funds of the Russian Federation are compiled by the bodies that manage the allocation of funds for the current financial period and planning period.

Draft budgets of territorial powers of sub-budgetary funds are presented by the highest final bodies of the structure of the power of the subjects of the Russian Federation; consideration of legislative (representative) bodies of the structure of the power of the subjects of the Russian Federation simultaneously with the draft laws of the subjects of the Russian Federation about the budget and subjects of the Russian Federation.

The financial river for the budgets of the budgetary system of the Russian Federation corresponds to a calendar growth that runs from 1 month to 31 breasts.

Consolidated budgets are approved at the warehouse of the budgetary system of the Russian Federation.

Budget consolidation - consolidation of the budgets of the budgetary system of the Russian Federation on a separate territory (except for the budgets of state sub-budgetary funds) without regulating inter-budgetary transfers between these budgets.

The federal budget and the consolidation of the consolidated budgets of the subjects of the Russian Federation (without the adjustment of inter-budgetary transfers between these budgets) establish the consolidated budget of the Russian Federation.

The presented diagrams show that for the period from 2007 to 2008. Consolidation of the budget of the Russian Federation has resulted in significant shifts in income over video cards between 2009 and 2010 rubles. For the minds of financial insignificance, the trend was turning around. Indicators of the consolidated budget of the Russian Federation are analyzed by financial authorities for analytical purposes, to identify the high-quality correlation between indicators of the federal budget and the consolidated budgets of the subjects of the Russian Federation.

The budget of the subject of the Russian Federation and the consolidation of the budgets of municipal institutions that are included in the warehouse of the subject of the Russian Federation (without the adjustment of inter-budgetary transfers between these budgets), establishes the consolidation of the budget of the subject of the Russian Federation.

The budget of the municipal district (district budget) and the consolidation of the budgets of municipalities and rural settlements, which are included in the warehouse of the municipal district (without regulating inter-budgetary transfers between these budgets), approve the consolidation of the budget of the municipal district .

Consolidated budgets are not subject to legislative approval and are used for analytical purposes as an information base for the development of budget policy in a particular territory.

There are three levels of reality in Russia (federal level, level of subjects of the Federation, municipal level). The structure is shown in Fig. 1. However, in connection with the reform of municipal government, the third level of representations by sub-nationals, the least of which is the settlement. This system is regulated by the Constitution of the Russian Federation and the Budget Code of the Russian Federation, which has the rank of federal law. Vіn dіє from 1 sіchnya 2000 r. and the combination of changes that are introduced before the budget process is gradually being adjusted. Up to 2000 rub. Having previously acted as a law that regulates the budgetary structure and the budgetary process.

The number of changes in the system of municipal government transmission is stipulated by the Federal Law dated June 6, 2003. No. 131-FZ “On the fundamental principles of organizing local self-government of the Russian Federation”, and the Law “On the financial basis of local self-government of the Russian Federation”.

First rhubarb- Federal. On what level are they divided and settled? the federal budget of the Russian Federation and the budgets of state extra-budgetary funds(Pension Fund. Social Insurance Fund, Federal Obligatory Social Insurance Fund). Up to 2000 rub. at the warehouse of the sovereign budgetary funds, having drawn up the Federal Employment Fund, its budget was clearly confirmed.

Small 1. Budgetary system of Russia

The prote fund was squandered, regardless of the high level of unemployment.

All expenditures related to the centralized management process of implementing the functions of the state are financed by the federal budget.

Another rhubarb the budget system is approved budgets of subjects of the Russian Federationі territorial state budgetary funds, until the territorial funds of compulsory medical insurance are still available, other territorial state budgetary funds have not been transferred by official legislation. At this level, the budget is a form of centralization of funds to ensure the task of the function that is transferred to the subjects of the Federation. From these budgets, a significant amount is financed by the development of the vegetable industry, first before the local, light and grub industries; communal dominion; Rozvitok transport and connection. The budgets of the subjects of the Federation are of greater importance for the current government and social affairs, especially before the division of state funds for the development of the social infrastructure of the family.

The third level of the budget system is the budget of municipal lighting(Municipal areas, settlements and municipal districts). Otherwise, there are ancient ones here. On this level, state budgetary funds are not being formed. In connection with the reform of the system of municipal self-government, subdivisions (budgets of municipal districts, municipal districts and settlements) are seen at the boundaries of the lower level. Nina in Russia is close to 30 thousand. budgets of the municipal level.

The Budget Code of the Russian Federation defines the budget of municipal infrastructure (municipal budget) as a form of investment and expenditure of funds intended to ensure the implementation of functions that are included in the subjects of municipal self-government.

The development of the municipal sector of the economy is an unprecedented warehouse socio-economic development.

The local authorities are entrusted with the important tasks of the current social policy of the state (the promotion of the power of public servants, the most important problems that have arisen in the sphere of the living-communal government, etc.). The growing housing problem is also related to the development of the municipal sector of the economy, since a significant part of the housing problem falls on municipalities. The government funding system at the federal and regional levels accounts for less than 20% of living expenses. The main part of everyday life is financed by the share of local budgets and communities.