home / Sberbank / Reforms of the budgetary system. Directions of the budget reform Budget reform implemented
21.08.2020

Reforms of the budgetary system. Directions of the budget reform Budget reform implemented

Introduction


The state of public finance is inextricably linked to economic condition the state as a whole, since the sector government controlled through which the redistribution of public finances occurs, is integral part economic system any country.

Therefore, to analyze the main directions of the budgetary reform carried out in Russian Federation over the past few years, it is necessary to consider the sources budget crisis, prompting the legislator and the Government of the Russian Federation to seek new solutions in the management of public finances.

In practice, a long-known fact was confirmed: any norm can be improved if there is a tool through which it could be enforced.

The purpose of the study is to examine the budgetary reform in Russia.

Research objectives:

analyze the prerequisites for the budgetary reform of the Russian Federation;

to characterize the directions of the budgetary reform in Russia.

The object of the research is the Russian Federation.

The subject of this research is the budgetary reform in Russia.


1. Preconditions for budgetary reform in Russia


Since the early 1970s. economic growth in the USSR became more and more abnormal. Share raw materials in exports grew, while the share of manufacturing products fell. Inefficiency of the socialist economic system based on domination state property and a management hierarchy that coordinated economic activity direct administrative acts has become an obvious factor.

In the 1980s. oil prices fell six times. The last source by which the economy of the Soviet Union lived has dried up. Wherein Agriculture was in a deplorable state, imports had to be paid for in foreign currency, and our exports were not in demand.

The crisis was expressed in the emergence of a sharply negative balance of trade, a deficit in the current balance and budget deficit.

The budget deficit was exacerbated by the non-payment crisis. Various offsets, payment of taxes in commodity form, and barter began. Against the background of a shortage of goods, problems with the payment of wages, pensions and other social benefits grew. Population dissatisfaction grew. Massive protests began in the country (starting with discontent in queues at a commodity counter and ending with the blocking of railway tracks).

New forms of provision are established social benefits, the so-called natural benefits - just someone is provided with free transport, utilities, telephone communications.

The principle of equal protection of private, state, and municipal forms of ownership, proclaimed by the Constitution of the Russian Federation, gradually leads to the understanding that one owner cannot take upon himself an obligation, and the other owner, free of charge, bear the burden of fulfilling it.

Thus, the formation of legislation in social sphere and basic economic foundations the new Russian state followed differently directed courses.

In 1990, formed banking system... At the same time, no requirements have been established for the capital of banks, and there is no banking supervision. For three years, the number of banks in Russia has reached a significant figure - 1400.

A little later, there are major changes in functions. The central bank RF. He stopped serving government payments; the requirement for the mandatory maintenance of budget accounts and budgetary institutions only The central bank RF is canceled. There is a completely understandable process of transferring budget accounts to commercial banks.

This led to the fact that budget money simply disappeared, including for the payment of wages, pensions, benefits, payment of the state defense order, utilities etc.

At a time when the accounts of budgetary institutions were dispersed in commercial banks, they did not take into account the rights to accept and pay the obligation, but directly cash, which were transferred from the account of the Ministry of Finance of Russia to bank accounts these institutions. These were thousands of bank accounts and billions of rubles. On some accounts the funds were unclaimed, somewhere they were not enough to pay for current needs. Reallocation of funds in a situation of separate bank accounts and the absence of a resource management system within a single account was impossible.

As a result, the Russian Federation, having distributed all the funds on accounts in commercial banks, then borrowed these funds from them to replenish the liquidity of its account.

Finally, in 1998, the Budget Code of the Russian Federation was adopted. It was a significant step forward in regulation at the time. budgetary rights about relations. Along with a clear delineation of the rights, duties and responsibilities of participants in the budgetary process, a description of the processes of drawing up, approving and executing budgets, the Budget Code consolidated the principle of treasury budget execution in compliance with the requirements of the unity of the cash office. For the federal budget, the “cashier” that makes and takes into account all payments in the process of budget execution is the Federal Treasury.

The implementation of the provisions of the Budget Code in practice had its own organizational and methodological difficulties.

First of all, the Government of the Russian Federation and the Ministry of Finance of Russia were faced with the task of creating and implementing the concept of a single treasury account (hereinafter - TSA). The CEN concept was approved by the Government of the Russian Federation in 2000.

As part of this work, it was necessary to close separate bank accounts of all participants in the budget process and transfer all flows of budget funds (both inflow and outflow) to a single account of the Federal Treasury.

In turn, all federal budgetary institutions had to open their personal accounts only with the Federal Treasury.

This process was also complicated and ambiguous in relation to the operations carried out by the Ministry of Defense of the Russian Federation, as well as incomes administered by the customs authorities. Unfortunately, there are still a number of unresolved issues, but the fundamental implementation of the TSA took place, and it made it possible to speed up access to the resources necessary for making payments, to reduce the time required for receiving reports on all operations in the process of budget execution.

In addition, the introduction of the TSA made it possible to ensure compliance with the norms for the distribution of income between the levels budgetary system... The situation when by 1998-1999. debt of the constituent entities of the Russian Federation to the federal budget in the amount of 18 billion rubles was formed. due to the use of credit mechanisms, the fulfillment of obligations to the state is now impossible.

Commodity form of payments and non-cash payments in Russian economy in 1998-1999 reached 67%.

With the introduction of the TSA, taxpayers were removed from budgetary legal relations. The taxpayer's business is to pay, and the business of the Federal Treasury bodies is to calculate how much he paid, including in the form of goods; take this information into account when determining the total volume of a particular income received in a specific territory; determine how this income should be distributed between the federal and regional budgets; and to reduce what is supposed to a constituent entity of the Russian Federation by an amount equivalent to a commodity supply from a taxpayer in favor of a constituent entity of the Russian Federation, and all “real money” (they were called that way at that time) to be credited to a single account of the federal budget.

After the introduction of this mechanism, it became unprofitable for the constituent entities of the Russian Federation to stimulate commodity form payment of tax, since without "real money" it was impossible at least to pay the budget wages... Another advantage of the treasury system of budget execution established by the Budget Code was the introduction of strict control over the observance of the provisions of the federal law on the federal budget by the Federal Treasury bodies at the stage preceding payment (preliminary control). The more clearly the budget law was implemented, the strange it may seem, the clearer the obvious mistakes in legislative regulation budgetary legal relations.

Before the implementation of the treasury budget execution, it was impossible to establish what caused these or those problems - miscalculations in budget policy or simply illegal actions of budget recipients. And only when the Federal Treasury at the stage of preliminary control began to track and authorize all payments, while preventing the misuse of budget funds, did the flaws in the budget itself become obvious.

Discussions about the need for budgetary reform, including the transition to a medium-term budget, about the creation of other organizational and legal forms of institutions providing public services, about changing budget classification and in other areas of budget reform, formalized in the Decree of the Government of the Russian Federation of May 22, 2004 No. 249.


Within the framework of the budgetary reform carried out in the Russian Federation, three main directions can be distinguished: the reform of interbudgetary relations, the reform of the budgetary process, and the restructuring of the budgetary network.

Reforming the system of interbudgetary relations (hereinafter - IBO) became the first direction in terms of implementation time. The legal prerequisites for this reform are contained in many normative acts and demonstrate the connection of this event with other areas of reform in the state (local government reforms, delineation of powers, administrative reform, tax reform, etc.), but the main regulation reflecting this event became the federal law dated August 20, 2004 No. 120-FZ "On Amendments to the Budget Code in Regarding the Regulation of Interbudgetary Relations." The main changes in the system of regulation of MBO on this Law boil down to the following:

) clarification of the delineation of budgetary powers between authorities at different levels;

) clarification budget device and general principles organization of the budgetary system of the Russian Federation;

) differentiation tax revenues between the budgets of different levels of the budgetary system of the Russian Federation;

) establishing the procedure for delineating expenditure obligations between the levels of the budgetary system of the Russian Federation;

) regulation of the provision of interbudgetary transfers;

) establishing the procedure for exercising the budgetary powers of the state authorities of the constituent entities of the Russian Federation (local self-government bodies) with the introduction of a temporary financial administration;

) clarification of the order of cash services for the execution of the budgets of the budgetary system of the Russian Federation.

Let us note a number of fundamental changes made to the RF BC and reflecting a new approach to interbudgetary relations. So, in new edition norms of ch. 16 of the RF BC, the provisions establishing the principles of interbudgetary relations are excluded, which, in our opinion, complicates the understanding of the law and its implementation, since the basic provisions on which the system of interbudgetary transfers should be based have disappeared from the text of the law. At the same time, the very name of Ch. 16: in the new edition it is called "Interbudgetary transfers", i.e. we are not talking about the relations themselves, but about the methods (methods) of their regulation, which, on the one hand, narrows the range of regulated relations, on the other hand, it allows them to be concretized. In Art. 7 - 9 of the Budget Code of the Russian Federation discloses the content of the budgetary powers of state authorities and local self-government. The term “budgetary competence” (a set of rights and responsibilities for the formation and execution of the budget), used in the previous edition of the RF BC, is broader than the new term “budgetary powers” ​​proposed by the legislator (the subject of jurisdiction and rights and obligations of a specific type of subjects of budgetary rights), therefore, it less accurately reflects the content of the rights and obligations of participants in intergovernmental fiscal relations. Under a single cash service all budgets are now understood as maintaining a single treasury account, all other activities do not fall under this term.

The structure has also changed local budgets: the share of regulatory revenues has been reduced due to the increase in the share of assigned revenues, financial assistance has been increased, both aimed at leveling the level of budgetary provision and having a targeted nature.

The reform is being carried out not only at the federal, but also at the regional and municipal levels. Improving regional and municipal finance is carried out in several directions, determined by the Government of the Russian Federation:

reform of the budgetary process and expenditure management;

results-based budget and budgeting process;

administrative reform;

reforming the system of financing the branches of the state and municipal sectors of the economy;

improvement of the investment management system;

development of the budget procurement system;

creating conditions for the development of the income base;

increasing the efficiency of the use of state and municipal property;

improving debt policy;

inter-budgetary relations;

mid-term financial planning;

increasing the openness of regional and municipal finance management.

Also conceptual framework the reforms are reflected in the order of the Government of the Russian Federation dated April 3, 2006 No. 467-r, which approved the Concept for increasing the efficiency of interbudgetary relations and the quality of management of state and municipal finances in 2006-2008.

The reform of interbudgetary relations at the regional and municipal levels has been carried out for several years primarily at the expense of the Fund for the Reform of Regional and Municipal Finance. If we analyze the measures already taken, we can conclude that, within the framework of these reforms at the regional level, various measures were carried out aimed at improving taxation, improving tariff policy, refusing to cross subsidies, developing a debt management system, etc.

The Ministry of Finance of the Russian Federation proposes to unite co-financing funds at all levels of the budgetary system social spending and funds for regional or municipal development and create unified funds for co-financing costs.

Thus, the new system of interbudgetary relations can be characterized by the following fundamentally new features:

the basis of the new IBO system - the BC RF, the Tax Code of the RF, laws regulating the status and powers of state authorities and local self-government;

new levels of the budgetary system;

separation of expenditure obligations;

the abolition of so-called unsecured mandates;

long-term consolidation of income;

alignment of the level of budgetary provision according to certain formulas;

tight budget constraints.

At the federal level, many of the measures of the first stage of the budget reform have already found their embodiment in practice, but the second stage is just beginning to find its embodiment.

The basic foundations of the second stage of budgetary reform - improving the budgetary process - were laid down in the Concept of reforming the budgetary process. An analysis of the measures taken and the amendments to the budgetary legislation proposed by the Ministry of Finance of the Russian Federation makes it possible to identify the main features of the new version of the budget process in the Russian Federation (from the point of view of the highest financial authorities of the state):

availability of a mandatory multi-year financial plan;

current and assumed obligations;

intended use budgetary funds - focus not on costs, but on results;

competition between administrators of budget funds and budget programs;

soft planning - hard execution, etc.

Similar goals of the reform are outlined in connection with some of the problems of the implementation of the budgetary process at the present stage. So, promising financial plan the state only for the last two or three years has been included in the budgetary process on an ongoing basis. It is proposed to sharply strengthen the role and importance of medium-term financial planning, since in the field of public finance it is impossible to set goals, objectives, plan performance results without a sufficient perspective, which, in turn, will entail a reorientation of implementation. budget expenditures to achieve socially significant results. It also improves the efficiency of cost administration. The Ministry of Finance of the Russian Federation proposes to approve for three years and itself federal budget, and for the subjects of the Federation and municipalities to provide the right to choose from several schemes.

It is proposed to carry out the consideration of the draft federal law on the budget in three readings. The subject of the first reading is proposed to make the main parameters and the budget of the current commitments; the second reading should be devoted to the commitments budget (new expenditures) and line items; the third reading should consider the budget as a whole and the annexes to the law on the main administrators of budgetary funds. The budget execution report should be reviewed at the same time as or prior to the draft budget.

The amendments proposed by the RF Ministry of Finance to the RF Budget Code were reflected in the draft law developed by the RF Ministry of Finance on amendments and additions to the RF Budget Code. Since the goal of the reform is to switch to management not by costs, but by results, in accordance with the draft law, the main administrator of budgetary funds is actually placed at the center of the budget process, and his powers at all levels of the budget system are being clarified. In addition, the powers of new participants in the budgetary process - administrators of revenues and sources of financing the deficit - are determined. More detailed compared to current edition The RF BC regulates the status and powers of the recipient of budgetary funds, since it accepts budgetary obligations and must fulfill them in accordance with the established limits. The reform of budgetary institutions is connected with this direction of the reform of the budgetary process, which will be discussed below.

From the point of view of the Ministry of Finance of the Russian Federation, it is also necessary to strengthen the role of internal financial control or audit, which is associated with the proposal to expand the rights and responsibilities of the main administrators of budgetary funds. It is desirable that each general manager or large budgetary institution have a specialized unit reporting directly to the head, which is engaged in the development of internal standards and procedures for planning, reporting and monitoring the achievement of results, and would monitor compliance with these procedures. Role external control should be reduced to checking such units.

The third direction of the budgetary reform is the reform of budgetary institutions. The new system of budgetary institutions should meet the following criteria:

restructuring and optimization of the structure of the network of budgetary institutions;

change in the status of budgetary institutions;

new organizational and legal forms of budgetary institutions;

the work of budgetary institutions on the basis of normative per capita financing and social order;

the state (municipality) acts as a regulator, organizer and customer of services.

From the point of view of the Ministry of Finance of the Russian Federation, it does not matter in what organizational and legal form the institutions providing budgetary services will exist. It is much more important that the state (municipal) bodies will not bear subsidiary responsibility for their obligations and approve the estimate, but will finance the services rendered upon delivery or according to the plan in accordance with the state order according to the normative-soul principle. The number of budgetary institutions should also be reduced as a result of the reform.

Of course, the RF BC cannot and should not regulate all restructuring processes, the implementation of which is due to the need for organizational separation of the functions of the customer and the contractor in the provision of budgetary services. Currently, many regions have already begun restructuring the budgetary network by transferring budgetary institutions to the form of non-governmental organizations (most often the form of autonomous non-profit organizations), which is of considerable interest. In the near future, the processes of restructuring and transferring budgetary institutions to the category of non-governmental organizations will be intensified, since the main directions of the budgetary policy of the Russian Federation in 2007 and in the medium term provide for the adoption of systemic amendments to the Budget Code of the Russian Federation, provision of state (municipal) services.

In addition, on November 3, 2006, Federal Law No. 174-FZ “On autonomous institutions". At the same time, the Federal Law "On Amendments to legislative acts Of the Russian Federation in connection with the adoption of the Federal Law "On Autonomous Institutions", as well as in order to clarify the legal capacity of state and municipal institutions ", which amends the legislative acts of the Russian Federation to eliminate contradictions between the Federal Law" On Autonomous Institutions "and currently valid other federal laws.

The main goal of the Federal Law "On Autonomous Institutions" is to provide state and municipal institutions with greater independence in the management of property and the implementation of the tasks assigned to them. The law determines the order of creation, legal position and transformation existing type state or municipal institutions into autonomous institutions. At the same time, for an autonomous institution, a unified procedure for the use and disposal of property is preserved - the right of operational management, while the owner remains the Russian Federation, its subject or municipal formation. In practice, it is possible to preserve the already existing budgetary institutions and the additional emergence of new economic entities in a new organizational and legal form - autonomous institutions. However, the legal status of an autonomous institution is much broader than that of an ordinary budgetary institution - it has more powers in relation to the assigned property and broader responsibility for obligations. So, the income of an autonomous institution goes to its independent disposal and is used by it to achieve the goals for which it was created, and the autonomous institution has the right to dispose of property, including immovable, independently, with the exception of only immovable and especially valuable movable property, assigned to him by the founder or acquired by an autonomous institution at the expense of funds allocated to him by the founder for the acquisition of this property. Financing of autonomous institutions will have to be carried out at the expense of subsidies and subventions from the relevant budget and other sources not prohibited by law. At the same time, an autonomous institution receives from the founder certain tasks for its main activity, which it is obliged to fulfill.

budget code income reform

Conclusion


Summing up the budget reform in Russia, it should be noted that the most important condition for ensuring the stability of public finances is not the size of budget allocations included in the budget, but how their size is determined, the budget is drawn up and executed.

From the point of view of neoinstitutional theory, the regulation of budgetary procedures is a process of determining the "rules of the game", the order of interaction between the participants in the budgetary process, while the directions and amounts of appropriations can be attributed rather to the opportunistic behavior of individual participants in the budgetary services of lower volume and lower quality).

The procedures within the budgetary process are important because they determine not only the formal decision-making process, but also the agreement within this process of the requirements of all socio-political groups on the issue effective use financial resources of the state in the framework of the implementation of socio-economic goals (reducing opportunistic costs).

The success of the budget reform, which implies empowering budget managers with broad powers to manage expenditures and results, will depend on the creation and strengthening of institutions that regulate their behavior in the procurement of goods (works, services), hierarchical and public accountability, openness to the public of all operations and decisions in within the framework of specific functions, maintenance and improvement of external control systems, creation of internal control and audit systems.

Only an integrated approach to the implementation of the budget strategy, which takes into account such an institution as informal restrictions (traditions, customs, other normative legal acts), and introduces institutions of coercion that ensure compliance with formal rules (treasury, accounting chambers, courts, etc.), will allow implementing an effective budget policy.


Bibliography


1.Constitution of the Russian Federation "(adopted by popular vote on 12.12.1993) (taking into account the amendments introduced by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation from 30.12.2008 No. 6-FKZ, from 30.12.2008 No. 7-FKZ) // ConsultantPlus, 1992-2013

.Budget Code of the Russian Federation "dated July 31, 1998 No. 145-FZ (as amended on December 25, 2012) (with amendments and additions, effective from 01/01/2013) // Consultant plus #" justify ">. Federal Law of 20.08.2004 No. 120-FZ (as amended on 27.12.2009) "On Amendments to the Budget Code of the Russian Federation in Regarding the Regulation of Interbudgetary Relations" // ConsultantPlus, 1992-2013

.Federal Law of 03.11.2006 No. 174-FZ (as amended on 03.12.2012) "On Autonomous Institutions" // ConsultantPlus, 1992-2013

7.finance at the subnational level: Collection of reports / Ed. A.M. Lavrov. - M .: Kom-Kniga, 2005 .-- P. 27.

.Order of the Government of the Russian Federation of January 23, 2000 No. 107-r // SZ RF. - 2000. - No. 5. - Art. 576 // SPS Consultant plus

10.Order of the Government of the Russian Federation of 03.04.2006 No. 467-r<О Концепции повышения эффективности межбюджетных отношений и качества управления государственными и муниципальными финансами в 2006-2008 годах и плане мероприятий по ее реализации // КонсультантПлюс, 1992-2013

.Komyagin D.L. Budget law of Russia: textbook / ed. A.N. Kozyrin. - M .: Institute of Public Law Research, 2011. - 359 p.

12.Lavrov A.M. Budget reform 2001-2007: from cost management to results management // Principles of public management


Tutoring

Need help exploring a topic?

Our experts will advise or provide tutoring services on topics of interest to you.
Send a request with the indication of the topic right now to find out about the possibility of obtaining a consultation.

Over the past decade, quite large structural reforms have been carried out in the budgetary sphere of the Russian Federation.

In general, a situation of financial and macroeconomic stability has been achieved. The Budget Code defines the foundations of the budgetary system and budgetary process. The elements of medium-term financial planning with the distribution of resources “from top to bottom” within the framework of strict budgetary constraints are used quite effectively. The transition to treasury services for the execution of the federal budget has been completed. The system of financial support for the constituent entities of the Federation has been streamlined and, within the framework of the implementation of the Program for the Development of Budgetary Federalism in the Russian Federation for the period up to 2005, the foundations of a fundamentally new system of interbudgetary relations have been laid. Its main goal is to ensure a clear delineation of the expenditure and revenue powers of government bodies at various levels, as well as to reduce the obligations established by federal laws for budgets of all levels that are not provided with appropriate financial resources for their implementation, the so-called “unsecured mandates”.

It should also be noted that the Stabilization Fund of the Russian Federation, created in 2004, ensured the stability and security of the federal budget against the negative effects of the external economic environment.

At the same time, there are currently no mechanisms to ensure the effectiveness of budget expenditures. This means that the current organization of the budgetary process significantly limits the possibilities and incentives for improving the efficiency of public financial management. It is necessary to orient the activities of administrators and recipients of budgetary funds (otherwise they are called "administrators of budgetary funds") with the use of allocated budgetary allocations to achieve final socially significant results.

The lack of incentives to improve the efficiency of public financial management is manifested in:

the development of a medium-term financial plan for each budget cycle separately, the annual planning period of budget expenditures, the uncertainty of the volume and structure of appropriations allocated to administrators of budget funds;

the provision of budgetary funds based on the adjustment (indexation) of allocations of previous years in the context of low formalization of mechanisms for the redistribution of budgetary resources and the absence of clear criteria and procedures for the selection of financed areas and activities in accordance with the priorities of state policy;

lack of clear formulations of goals and end results of the use of budget funds, as well as criteria for assessing the activities of administrators of budget funds;


the formal nature of the applied methods of target program planning (including the development and implementation of federal target programs);

limited powers and, consequently, responsibility of administrators of budgetary funds in the formation and execution of the budget;

the prevalence of external control over the compliance of cash expenditures with planned indicators in the absence of procedures and methodology for internal and external control (monitoring) of the validity of planning and the results of the use of budget funds;

the lack of a clear assignment of budget system revenues to the administrators of the respective payments;

the absence of a system for assessing the financial result of the activities of government bodies at different levels and the assignment of assets and liabilities to certain government bodies and local government bodies, respectively, of the Russian Federation, a constituent entity of the Russian Federation or a municipal formation;

the cumbersomeness of the procedure for reviewing the draft budget by legislative (representative) authorities, focused on technical details to the detriment of assessing the priorities of budgetary policy and their implementation;

unclear delineation of powers in the budgetary process between legislative (representative) and executive authorities.

Rice. 2.2. The main directions of reforming the budget

process at the present stage.

Thus, the goal of reforming the budgetary process at the present stage should be to create conditions and prerequisites for the most effective management of state (municipal) finances in accordance with the priorities of state policy.

The essence of this reform, i.e. its content is to mix the emphasis of the budget process from “managing budget resources (costs)” to “managing results” by increasing accountability and increasing the autonomy of participants in the budget process and administrators of budget funds within the framework of clear medium-term targets.

Consistent with the goal of budgetary reform, the main directions of reforming the budgetary process in the Russian Federation can be represented as follows (Fig. 2.2).

V first track it is necessary to achieve maximum compliance of the budget classification of the Russian Federation with the requirements of international standards. This presupposes the introduction of an accrual-based budget accounting chart of accounts integrated with the budget classification, which will ensure full accounting of costs by functions of the executive authorities within the framework of the ongoing administrative reform.

In other words, the introduction of a new budget classification should be aimed at:

reorientation of budgets to achieve final results, including by increasing the independence and responsibility of participants in the budget process and administrators of budget funds;

bringing the structure of the functional classification of expenses in line with the main functions performed by public authorities (local governments);

harmonization of the budget classification with the International Financial Reporting Standards and Government Finance Statistics.

It is advisable to abandon the practice of approving the budget classification by a separate federal law. A more preferable approach is used by most countries of the international community, in which only the basic codes of economic classification and functional (section, subsection) of the budget classification, mandatory for all levels of the budget system, are fixed by law. The further structure of the classification is determined by the authorities of the corresponding level when adopting the law (decision) on the budget. This approach ensures greater independence and responsibility of the executive authorities in the preparation of the draft budget within the framework of the unified principles of budget classification established by law.

For example, the draft functional classification of budget expenditures of the Russian Federation (according to the Concept) can be presented in the form of 11 sections compared to 27 sections of the current functional classification (Appendix 1).

An essential feature of the proposed structure is the presence of a section that combines the costs of implementing functions of a national character. The structure of the subsections of the functional classification of expenditures is based on the principle of allocating subfunctions, further detailing of expenditures is carried out at the level of target items and types of expenditures of the functional classification in the process of forming the corresponding budgets of the budgetary system.

The draft classification of operations in the general government sector (annex) provides for the grouping of operations according to their economic content with the possibility of using it to record transactions both on a cash basis and on an accrual basis.

Unlike the cash accounting method, which allows only to track cash flows and does not give a complete picture of the assets and liabilities of the budgets of the budgetary system, the accrual method will allow evaluating the results of program execution, as well as comparing the cost of services provided by the state and the costs of the possible purchase of these services for market.

Crucially, accrual accounting will significantly increase the transparency of general government operations and provide information on the financial implications of fiscal decisions. At the center of the accrual accounting system will be the budget administrator, who must take into account not only budget expenditures, but also receipts to the corresponding budget. The statements compiled on an accrual basis include a balance sheet of assets and liabilities, a statement of financial performance and a statement of cash flows. To assess the impact of decisions made in the fiscal sphere on the state of assets and liabilities, as well as to assess and generate reports on budget execution, the budget accounting chart of accounts will be integrated with the budget classification.

Within the framework of the classification of operations of the general government sector, it is proposed to divide all operations into current (income and expenses), investment (transactions with non-financial assets) and financial (transactions with financial assets and liabilities). The inclusion of information on these transactions in a single chart of accounts for budgetary accounting will make it possible to assess the impact of the activities of the general government sector on other sectors of the economy.

Along with the reform of the functional and economic classifications of expenditures, it will be necessary to clarify the departmental classification, taking into account changes in the structure of federal executive bodies.

Thus, the main administrators of federal budget funds will be all federal executive bodies (federal ministries, agencies and services), legislative and judicial bodies of the Russian Federation, the General Prosecutor's Office of the Russian Federation, the Accounts Chamber of the Russian Federation, and the Central Election Commission of the Russian Federation.

Second and third direction budgetary reforms should ensure an increase in the reliability of medium-term forecasting of the amount of resources available to administrators of budgetary funds within the framework of the adopted budgetary constraints and priorities of state policy.

As budgetary practice shows, the volume and structure of a significant part of expenditure obligations are predetermined by previously adopted legislative and other normative legal acts, concluded treaties and agreements, current budget programs, etc. Appropriations for the fulfillment of these obligations, as a rule, are subject to mandatory inclusion in the annual budget using fairly simple rules for determining or adjusting their volume (indexation, direct account, already laid down planning parameters). For their significant change in one direction or another or cancellation, it is required to make appropriate changes to the previously adopted regulatory legal acts.

At the same time, there are other expenditure obligations of their type (new programs, decisions on increasing wages in the budgetary sphere, benefits, etc.), the inclusion of which in the budget in one volume or another depends on decisions taken directly in the course of formation of the budget for the next financial year. These obligations and appropriations for their implementation require more detailed justification within the budgetary process, including taking into account the existing budgetary constraints within the framework of the medium-term financial plan.

Following the logic, when forming the budget, expenditure obligations can be divided into existing and accepted ones (Fig. 2.3).

Firstly, this will significantly simplify and speed up the procedure for drawing up and reviewing the budget in terms of fulfilling existing obligations, focusing

the process of preparing and reviewing the budget is mainly based on commitments that reflect the goals and priorities of state policy.

Secondly, it will make it possible to maintain tighter budget constraints, since the allocation of appropriations for the adoption of new obligations is possible only after the allocation of budget allocations for the implementation of existing obligations or their early reduction (cancellation).

And most importantly, this will allow introducing elements of competition into the budgetary process when distributing budgetary funds between administrators of budgetary funds in order to direct them to the implementation of the most effective budget programs.

Rice. 2.3. Scheme for the division of budget expenditure obligations

on current and accepted.

Under current commitments budget means the amount of appropriations necessary for the fulfillment in the planning period of the expenditure obligations of the Russian Federation (constituent entity of the Russian Federation, municipal formation), stipulated by the current regulatory legal acts.

TO budget commitments refers to the amount of appropriations necessary for the fulfillment of the expenditure obligations of the Russian Federation (constituent entity of the Russian Federation, municipal formation) in the planned period, stipulated by regulatory legal acts that come into force, contracts and agreements introduced or planned (proposed) to be introduced in the planning period.

The main principle of budget planning should be a guaranteed provision in full of existing obligations in accordance with the goals and expected results of government policy. The allocation of appropriations for new commitments can and should be carried out only in the event and within the limits of the excess of the projected budgetary resources over the estimated volume of existing commitments.

It should be noted that in the short term, the separation of the budget of existing and assumed obligations is difficult to implement, since there is no transparent methodology for determining and adjusting (recalculating) the volume of existing obligations, despite the fact that even according to general estimates it significantly exceeds the projected resources of budgets of all levels, requiring annual measures optimization and restructuring of financed costs. At the same time, at the analytical level, such a division has already been partially implemented and requires only a more clear reflection in the justifications for the medium-term financial plan and budget.

Fourth (main) direction budgetary reform involves the formation and inclusion in the budgetary process of a procedure for assessing the effectiveness of budget expenditures, a phased transition from budget planning and financing costs to budget planning focused on achieving final socially significant and measurable results.

The transition mainly to program-targeted methods of budget planning will provide a direct relationship between the distribution of budget resources and the actual or planned results of their use in accordance with the established priorities of state policy.

Rice. 2.4. The main directions of quality improvement

budget planning.

In contrast to the currently prevailing budget planning (based on the indexation of existing costs by fractional positions of the budget classification), target-oriented budget planning proceeds from the need to direct budget resources to achieve socially significant and, as a rule, quantitatively measurable results of the activities of administrators of budget funds. At the same time, the transition to program-targeted budget planning should be carried out with simultaneous monitoring and control over the achievement of goals and results, ensuring the quality of intradepartmental budget planning and financial management procedures.

Possible ways to improve the quality and expand the scope of application of program-target methods of budget planning are shown in Fig. 2.4.

Fifth direction budgetary reform involves improving the procedures for drawing up and reviewing the budget in accordance with the requirements and conditions of medium-term budget planning, based on results.

The international experience of developed countries shows that for the transition to a new budgeting system, along with ensuring a sustainable balance of the budget, deep transformations of the entire system of public administration are required. Its accelerated implementation can lead to a weakening of financial discipline, a decrease in accountability and transparency in the use of budget funds, an increase in administrative costs, and an unjustified complication of budget administration.

In addition, the methods and procedures provided for by this system require practical testing and development.

Therefore, following the principle of gradualness, in the formation of federal budget projects in the coming years, it is proposed to conduct an experiment on the implementation of results-oriented budget planning methods, which does not require changes to the current budget legislation. Within the framework of this experiment, it is planned to annually allocate appropriations as part of the federal budget expenditures to be distributed on a competitive basis between the federal executive authorities and the programs they implement based on the results of a formalized assessment of the submitted applications, including reports on the results and main areas of activity, as well as other materials that allow evaluate the effectiveness of budget expenditures and the quality of budget funds management. Initially, the amount of appropriations distributed within the framework of the experiment can be up to 300 million rubles; later, as experience accumulates in the application of new methods of budget planning and the development of a system for monitoring the effectiveness of budget expenditures and the quality of budget funds management, its share in the total volume of the federal budget may increase.

The above principles and directions of reforming the budgetary process apply to budgets of all levels of the budgetary system of the Russian Federation.

In accordance with this, at the federal level, the reform is planned to be carried out within the framework of the action plan of the Government of the Russian Federation, the main position of which is the development of a draft federal law on amending the Budget Code of the Russian Federation concerning the regulation of the budget process. It is assumed that the new system of organizing the budgetary process in the Russian Federation will start operating in 2007.

During this period, the state authorities of the constituent entities of the Russian Federation and local governments will need to develop and approve their own plans. In order to support and disseminate the reform of the budgetary process and taking into account the experience of functioning since 2002 of the Fund for Reforming Regional Finance, created within the federal budget, it is proposed to expand the use of support mechanisms for regional and municipal programs of budgetary reforms selected on a competitive basis within the framework of the Reform Fund, which has been created since 2005. regional and municipal finance.

The mechanism for managing public finances in our country that operated for many decades as a whole ensured the centralization of financial resources in the state budget system and their use to perform the functions assigned to state and municipal authorities. But this mechanism was created and adapted for the centralized management of economic and social processes in the country. The change in the political system and economic foundations in the state, reflected in the 1993 Constitution, and the new tasks facing the budgetary system, revealed the shortcomings of the current mechanism for managing public finances. The main disadvantage is that this mechanism is not focused on results management, but on cost management.

Ensuring economic and social stability in the state, increasing the efficiency of the use of budgetary funds required the implementation of budgetary reforms in the country.

The purpose of these reforms:

  • · Maintenance of macroeconomic and financial stability in the state;
  • · Ensuring fulfillment and creating conditions for optimizing expenditure obligations at all levels of government in the country;
  • · Increasing the return on budgetary allocations and achieving, on this basis, a higher economic and social effect;
  • · Formation of a tax system that stimulates economic growth and provides the necessary level of income for the budget system;
  • · Optimization of government debt and financial assets management;
  • · Ensuring transparency, stability of the financial system and financial institutions of the country.

Budgetary reforms began in the early years of the transition to a market economy. Already in 1991. two fundamental laws were developed and issued: "On the fundamentals of the budgetary structure and budgetary process in the RSFSR" dated October 10, 1991. No. 1734-1 and "On the basics of the tax system in the Russian Federation" dated July 27, 1991. № 146-ФЗ, which laid new foundations for the formation and functioning of the budget and tax systems of our state.

An important stage in the reform of interbudgetary relations was the Law "On the financial foundations of local self-government" dated September 25, 1997. No. 126-FZ, which regulated the formation and use of financial resources of local self-government, for the first time determined the composition of local finances and the principles of their formation and established that the formation of local budgets is based on state minimum social standards and social norms.

In 1997. a new budget classification was introduced, reflecting changes in planning, execution and accounting of budget revenues and expenditures. In 1998. the Budget and Tax Codes were adopted, establishing the foundations of the current budget and tax systems, as well as the budget process.

Budget reforms have been and continue to be carried out in the following key areas:

  • 1) Reforming interbudgetary relations;
  • 2) Reforming the budget process;
  • 3) Reform of the budgetary network (reorganization of budgetary institutions)

Within the framework of the first direction, the Government of the Russian Federation by Decree of July 30, 1998 No. № 862 approved the "Concept of reforming interbudgetary relations in the Russian Federation in 1999-2001." The continuation of work in this direction was the "Program for the development of budgetary federalism in the Russian Federation for the period up to 2005", approved by the Government of the Russian Federation, and the publication in 2003 of a new edition of the Federal Law "On General Principles of Local Self-Government in the Russian Federation" No. 131-FZ. The publication of this law entailed significant changes in 2003. to the Budget Code. The main result of the reform of interbudgetary relations was the division of the levels of the budgetary system of Russia with the determination on a permanent basis for each of its levels of authority, income and expenditure obligations.

In 2008. The Ministry of Finance of the Russian Federation has developed a "Concept for increasing the efficiency of interbudgetary relations and improving the quality of public finance management in the Russian Federation for 2009-2011".

Within the framework of the second direction, the reforming of the budgetary process began with the preparation and approval by the Government of the Russian Federation of the "Regulations on the development of a long-term financial plan of the Russian Federation" dated March 6, 2005. No. 118, as well as from the preparation and approval by the Government of the Russian Federation of the "Concept of reforming the budgetary process in the Russian Federation in 2006 - 2009" No. 249 of May 22, 2006. The same decree approved the "Regulations on reports, results and main directions of activities of subjects of budget planning".

This Concept and the Action Plan for its implementation in 2006-2009 approved by the Government of the Russian Federation. provide for the implementation of measures for the implementation of medium-term planning and budget execution, based on results; introduction of a new budget classification and budgetary accounting; changes in the procedures for drawing up by executive bodies and consideration by representative bodies of power of draft budgets.

Within the framework of the third direction of budget reforms, in the near future, it is necessary to solve the problems of optimizing the network of budgetary institutions, their reorganization, the introduction of new forms of their financing, the development and use of financing methods, the development and use of results-oriented methods of financing budget expenditures. For this purpose, the Government of the Russian Federation in September 2003. approved the Principles for Restructuring the Public Sector.

As a result of studying this chapter, the student must:

know

  • - the results of the budget reform;
  • - the main medium-term programs of budgetary reforms of the Government of the Russian Federation;
  • - the role of "budget rules" to ensure;

be able to

  • - to characterize the changes that have occurred over the past decade in the budgetary process in Russia;
  • - to formulate the main directions for further reforming the budgetary process in Russia;

have skills

- calculation of the maximum volume of federal budget expenditures in accordance with the "budget rules".

Key concepts

Medium-term budget reform programs, Reform of the public service delivery system, Program to improve the efficiency of budget expenditures

The main results of the implementation in the 2000s. medium-term budget reforms, the basic directions of which were formulated in the program documents approved by the Government of the Russian Federation (the Concept of Reforming Interbudgetary Relations in the Russian Federation in 1999-2001, the Program for the Development of Federal Treasury Bodies for 2000-2004, the Program for the Development of Budgetary Federalism in the Russian Federation for period up to 2005, the Concept of reforming the budgetary process in the Russian Federation in 2004-2006, the Concept of increasing the efficiency of interbudgetary relations and the quality of management of state and municipal finances in the Russian Federation in 2006-2008) became:

  • - creation of an integral system of regulation of budgetary legal relations based on the establishment of uniform principles of the budget system and a clear definition of the status and powers of the participants in the budget process;
  • - organization of the budgetary process based on the acceptance and fulfillment of expenditure obligations of public law entities (the Russian Federation, constituent entities of the Russian Federation, municipalities);
  • - delimitation of powers and, accordingly, expenditure obligations and revenue sources of budgets of public legal entities;
  • - reduction of "unsecured federal mandates" and streamlining of basic social obligations;
  • - introduction of formalized methods of distribution of basic interbudgetary transfers;
  • - creation of a system of the Treasury of Russia, providing cash services to the budgets of the budgetary system of the Russian Federation, effective accounting and preliminary control in the process of fulfilling expenditure obligations of the Russian Federation, management of a single account of the federal budget, formation of reliable and transparent consolidated budget reporting;
  • - the beginning of the implementation of results-based budgeting tools;
  • - transition from annual to medium-term financial planning, approval of the federal budget and budgets of state extra-budgetary funds of the Russian Federation for the next financial year and for the planning period in the format of a "rolling three-year";
  • - establishment of rules and procedures for placing orders for the supply of goods, performance of work, provision of services for state (municipal) needs;
  • - creation of a system for monitoring the quality of financial management, carried out by the main administrators of federal budget funds, constituent entities of the Russian Federation and municipalities using tools for competitive support of budget reforms.

In 2010-2012 the development of the budgetary system of the Russian Federation continued within the framework of the Program of the Government of the Russian Federation to improve the efficiency of budgetary expenditures for the period up to 2012.

In most areas of its implementation, significant progress has been achieved:

1) increasing the long-term balance and stability of the budgetary system of the Russian Federation. As a result of a balanced budget policy, including the use of a conservative forecast for oil prices and limiting the increase in spending by an increase in non-oil and gas revenues, the deficit and non-oil and gas deficit of the federal budget decreased from 6.0% and 13.7% of GDP in 2009 to 0, respectively. 1% and 10.5% of GDP in 2012, while the volume of the Reserve Fund increased from 1.7% of GDP in 2010 to 4.5% in 2012.

In 2012, the Federal Law of December 25, 2012 No. 268-FZ "On Amendments to the Budget Code of the Russian Federation and Certain Legislative Acts of the Russian Federation Regarding the Use of Oil and Gas Revenues of the Federal Budget" the price of oil in order to reduce the non-oil and gas deficit and accumulate opportunistic oil and gas revenues in sovereign funds ("budget rules"). The draft federal budget for 2013 and for the planning period 2014 and 2015 formed in accordance with the specified rules;

  • 2) improving the delineation of powers. From January 1, 2012, the financial support of the public security police is carried out at the expense of the federal budget. At the same time, the Federal Law of 30.11.2011 No. 361-FZ "On Amendments to Certain Legislative Acts of the Russian Federation" provided for the transfer of a number of federal powers to the constituent entities of the Russian Federation (implementation of active measures in the field of employment promotion, the formation of funds for financial support of measures to promote employment of the population, material, technical and financial support for the activities of the executive authorities of the constituent entities of the Russian Federation, exercising powers in the field of promoting employment of the population, and state institutions of the employment service), replenishment of regional budgets at the expense of revenues from the collection of fines for violation of the legislation of the Russian Federation on road safety and increasing revenues from personal income tax;
  • 3) state programs of the Russian Federation as a tool for increasing the efficiency of budget expenditures. In 2010-2012 legal acts were adopted regulating the procedure for the development, implementation and evaluation of the effectiveness of state programs of the Russian Federation - Decree of the Government of the Russian Federation dated 02.08.2010 No. 588 "On approval of the Procedure for the development, implementation and evaluation of the effectiveness of state programs of the Russian Federation", dated 20.12.2012 No. 1351 "On amendments to the procedure for the development, implementation and evaluation of the effectiveness of state programs of the Russian Federation ", order of the Government of the Russian Federation dated 11.11.2010 No. 1950-r" On approval of the list of state programs of the Russian Federation ", order of the Ministry of Economic Development of Russia dated 22.12.2010 No. 670" On approval of Methodological instructions for the development and implementation of state programs of the Russian Federation ", order of the Ministry of Economic Development of Russia dated December 26, 2012 No. 817" On amendments to the Guidelines for the development and implementation of state programs of the Russian Federation. " The Government of the Russian Federation has organized work on the preparation and examination of draft state programs of the Russian Federation;
  • 4) transition to a programmatic structure of budget expenditures. Starting with the draft federal budget for 2011 and for the planning period of 2012 and 2013, the practice of forming an analytical distribution of budget allocations for state programs of the Russian Federation has been introduced. In 2012, a more in-depth analytical distribution was prepared - according to subprograms (federal target programs) and main activities (departmental target programs), which makes it possible to transform the "functional" structure of federal budget expenditures into a "program" one.

A draft of a new structure for the classification of expenditures of the budgets of the budgetary system of the Russian Federation has been prepared, which provides for the integration of the program component (at the level of target items) into the structure of the budgetary classification of the Russian Federation.

With the methodological support of the Ministry of Finance of Russia, the implementation of the program structure of budgets at the regional level continued.

In 2011, a number of constituent entities of the Russian Federation (for example, the Republic of Komi, the Republic of Sakha (Yakutia), the Bryansk, Vologda, Sakhalin regions) have already started to form state programs of the constituent entities of the Russian Federation, and the budget of Moscow for 2012 was adopted in the program format. In 2011, in 26, and by the end of 2012, already in 38 constituent entities of the Russian Federation, expenditures formed within the framework of the programs accounted for more than 50% of the expenditures of the respective budgets;

5) optimization of the functions of state (municipal) management and increasing the efficiency of their provision. In 2010-2012 a fundamental reform of the system of rendering state and municipal services was carried out.

Two basic Federal Laws of 08.05.2010 No. 83-Φ3 "On Amending Certain Legislative Acts of the Russian Federation in Connection with Improving the Legal Status of State (Municipal) Institutions" and of 27.07.2010 No. 210-FZ "On Organization of Provision of State and municipal services ".

On January 1, 2012, the official website of the Russian Federation began its work in the information and telecommunications network "Internet" for posting information about state (municipal) institutions (bus.gov.ru).

After the end of the transition period established for changing the legal status of budgetary institutions from January 1, 2011 to July 1, 2012, financial support for the activities of budgetary and autonomous institutions is carried out by providing these institutions with subsidies for the implementation of state (municipal) tasks. Financial support for the activities of a state institution is carried out at the expense of the corresponding budget of the budgetary system of the Russian Federation and on the basis of budget estimates;

  • 7) development of the system of state (municipal) financial control. In 2012, the Government of the Russian Federation submitted to the State Duma a draft federal law "On Amendments to the Budget Code of the Russian Federation and the Code of the Russian Federation on Administrative Offenses in Regarding State and Municipal Financial Control and Liability for Violation of the Budget Legislation of the Russian Federation";
  • 8) the formation of an integrated contract system in the Russian Federation. For the period 2010-2012 measures were taken to ensure the development of fair competition, ensure publicity and transparency, prevent corruption and other abuses in the procurement of goods, works, services by organizations of the public sector and the public administration sector.

Currently, the official website of the Russian Federation on the Internet is already functioning to post information on placing orders for the supply of goods, performance of work, and provision of services (zakupki.gov.ru).

The practice of justifying budgetary allocations for federal budget expenditures for the procurement of goods, works, services in conjunction with the range of products and services planned for procurement, their cost and physical indicators has been introduced.

As part of measures to improve the legislation of the Russian Federation in the field of state and municipal procurement, the Federal Law of 05.04.2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" was adopted, which provides for:

  • - complex regulation of purchases at various stages of the state (municipal) order in conjunction with budgetary legislation;
  • - streamlining the requirements for documents used in procurement planning and execution of contracts, creating conditions for the formation of regulatory legal regulation of rationing, linking procurement objectives with the functions and powers of government authorities and local self-government bodies, including those established by strategic and program-target planning documents;
  • - establishing the principles of information interaction between state and municipal information systems in the field of procurement, including the official website of the Russian Federation;
  • 9) reforming the system of budget payments. The formed public finance management system ensures effective accounting and preliminary control in the process of fulfilling the expenditure obligations of the Russian Federation, management of the single treasury account of the federal budget, the functioning of single accounts of the budgets of the budgetary system of the Russian Federation, which allows concentrating funds from the budgets of the budgetary system of the Russian Federation in the Central Bank of the Russian Federation;
  • 10) development of the public finance management information system. The Concept for the Creation and Development of the State Integrated Information System for Public Finance Management "Electronic Budget" was developed and approved (Order of the Government of the Russian Federation of 20.07.2011 No. 1275-r).

Along with the positive results of the implementation of the Program for Increasing the Efficiency of Budget Expenditures, a number of shortcomings, limitations and unresolved problems remain in the field of public finance management, including:

  • - the lack of an integral system of strategic planning and, accordingly, a weak link between strategic and budget planning, including the limited practice of planning and the use of the entire set of tools (budget, tax, tariff, customs, regulatory regulation) to achieve the goals of state policy;
  • - incompleteness of the formation and limited practice of using as the main tool for achieving the goals of state (municipal) policy and the basis for budget planning of state (municipal) programs;
  • - preservation of conditions and incentives for an unjustified increase in budget expenditures with generally low motivation of state authorities and local governments to formulate priorities and optimize budget expenditures;
  • - formal application of new forms of provision and financial support of state and municipal services;
  • - insufficient efficiency of the system of state and municipal financial control and its orientation towards assessing the effectiveness of budget expenditures;
  • - limited application of assessing the effectiveness of the use of budgetary funds and the quality of financial management in the public administration sector;
  • - insufficient independence and responsibility of regional and local authorities in the exercise of their expenditure and budgetary powers, the presence of separate federal "unsecured" mandates, low interest in building up their own tax base of the constituent entities of the Russian Federation and municipalities;
  • - the presence in the regulatory legal acts governing budgetary legal relations, transitional provisions and norms of temporary application, as well as certain unresolved issues;
  • - the fragmentation and fragmentation of information systems used for the purposes of state and municipal administration, including in the field of public finance management;
  • - insufficient openness of budgets, transparency and accountability of the activities of participants in the public administration sector, a low degree of involvement of civil society in the discussion of the goals and results of the use of budget funds.

In general, the existing legal regulation and methodological support in this area have a number of gaps and internal contradictions, and law enforcement practice can significantly deviate from the principles and mechanisms provided for by regulatory legal acts and methodological documents.

At the same time, public finance management remains largely focused on establishing and enforcing formal procedures, without creating sustainable incentives and tools to improve efficiency, transparency and accountability in the use of budget funds in relation to the goals and results of public policy.

Based on this, the goal of the new stage of the budget reform is to increase the efficiency, transparency and accountability of the use of budgetary funds in the implementation of the priorities and goals of socio-economic development by completing the formation of a modern regulatory and methodological framework for regulating budgetary legal relations, primarily through the development and implementation of a new edition of the BC and improving the law enforcement practice that implements it.

To achieve it, it is proposed to ensure the solution of the following main tasks:

  • 1) complete the full implementation of target-oriented management methods in the budget process;
  • 2) streamline the structure of management of financial resources of public law entities;
  • 3) implement measures to improve the efficiency of budget spending;
  • 4) to ensure the improvement of the quality of financial management in the public administration sector;
  • 5) increase the openness and transparency of public finance management.

Legislative consolidation of the formed principles of public finance management will be carried out during the preparation and stage-by-stage introduction of the new edition of the BC.

The solution of the listed tasks will be carried out within the framework of the currently emerging system of documents of state strategic planning.

The organization of the implementation of these activities will be carried out within the framework of the relevant state programs of the Russian Federation in accordance with the prepared draft Program for increasing the efficiency of public (state and municipal) finance management for the period up to 2018.

There are the following main directions of budgetary reform:

1. Reforming interbudgetary relations, the main result of which today is the division of the levels of the budgetary system with the determination on a permanent basis for each of its levels of authority, income and expenditure obligations.

2. Reforming the budgetary process, which provides for the implementation of measures for the implementation of medium-term planning and budget execution based on the result of the introduction of a new budget classification and budgetary accounting, measuring the procedures for drawing up the consideration of draft budgets.

3. Reforming the budgetary network. The basis is the reorganization of budgetary institutions. Within the framework of this direction, the task of optimizing the network of budgetary institutions, their reorganization, the introduction of new forms of their financing, the development and use of results-oriented methods of financing budgetary expenditures is being solved.

An equally important place in Fin. politics is occupied by tax policy, the conduct of the cat. Has a def. The positive results are already at this moment.

Its positive aspects include an increase in tax collection while reducing the tax burden on economic entities. As a result of the reduction in recent years of the income tax rate from 35% to 24% and then to 20%, the VAT rate from 20% to 18%.

The main goal of the tax reform is the formation of a tax system that will not be burdensome for economic entities both in terms of the level of income withdrawal and part of the procedures for calculating and paying taxes.

An important comp. Social policy is also part of the financial policy. insurance, the cat is associated with the functioning of the state. Extra-budgetary funds that ensure the implementation of compulsory pension insurance and social protection of the population in case of temporary disability.

The effectiveness of the implementation of this component of financial policy depends on many factors in particular.

1. Strengthening the social system. benefits and benefits that should be targeted, implying their provision to socially vulnerable groups of the population.

2. Maintaining the stability of the income of the state. extrabudgetary funds.

3. Strengthening control over targeted and efficient spending of state funds. extrabudgetary funds.

Strengthened implementation of financial policy directly depends on the consistent vision of the planned reforms, the ability to quickly respond to changing conditions of economic development.

The main directions (tasks) of Russia's financial policy at the present stage include the following:

Sustained federal budget surplus or maintaining a balanced federal budget;

Decrease in public debt;

Stabilization of the national currency and lower inflation rates;

Development of the banking sector, first of all, in terms of improving the legal framework for the functioning of the banking system;

Transition to mid-term planning;

Continuation of tax reform and reform of interbudgetary relations (reducing the tax burden and expanding the tax base, introducing a number of amendments to the Budget Code of the Russian Federation, improving the schemes for delineating expenditure powers between the levels of the budget system).

Popular
Categories

2021
mamipizza.ru - Banks. Deposits and deposits. Money transfers. Loans and taxes. Money and the state