Functioning of the budget system of the Russian Federation. Problems and directions of the functioning of the budget system of the Russian Federation. Theme budget device and budget system of the country

Principles of functioning of the budget system of the Russian Federation

Name of parameter	Value
Theme of article:	Principles of functioning of the budget system of the Russian Federation
Rubric (thematic category)	Finance

Economic content and appointment of the budget

Chapter 1. Budget and Budget Device of the Russian Federation

Strategic tasks for the development of the economy and social sphere Find reflected in budget policy priorities. Budget policy is the core economic Policy States and reflects its financial relationship with public institutions and citizens. Balanced budget Policy - ϶ᴛᴏ The basis of new financial relationships, a new social contract between the state and society based on the strict implementation of mutual obligations.

Budget- This is a form of education and consumption of the Fund moneyintended for financial support for the tasks and functions of the state and local self-government.

With the help of the budget, government authorities receive financial resources for the content of state apparatus of the army, the implementation of social measures, the implementation of economic tasks, i.e., to fulfill the states assigned to it.

The budget reflects the size of the financial resources necessary and determines the tax policy in the country. The budget fixes specific resources for funds, redistribution national income and internal gross Product͵ What allows him to act as an effective regulator of the economy. At the same time, the budget is legitimate to consider as economic categorywhich expresses certain economic relations. Budget - Category Prophty Different Relations. His emergence and development is associated with the emergence and formation of the state. The state uses the budget as one of the basic tools to provide both directly its activities and the most important element Economic and social policy.

The budget performs the following tasks:

‣‣‣ redistribution of GDP;

‣‣‣ state regulation and stimulating the economy;

‣‣‣ Financial support of the budget sector and the implementation of the social policy of the state;

‣‣‣ Control over the formation and use of centralized funds funds.

Distribution function of the budget manifests itself through the formation and use of centralized funds funds in the levels of state and territorial power and management. IN developed countries Through budgets of different levels, up to 50% of GDP is redistributed. With the help of the budget, the state regulates the economic life of the country, economic relations, sending budget funds to support or develop industries, regions. In this way, economic relations, the state is able to be intended to strengthen or restrain the growth rate, accelerate or weaken the growth of capital and private savings, change the structure of demand and consumption.

Redistribution of GDP The budget has two interrelated, arising simultaneously and continuously:

1) budget revenue education;

2) the use of budget funds (budget expenditures).

In the process of education of budget revenues, a compulsory withdrawal in favor of the state part of the GDP created in the process of public reproduction is occurring. This database arises the financial relationship between the state with taxpayers.

Budget revenues have significant differences in their payers, objects of taxation, methods of withdrawal, payments to payments, etc.
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But at the same time, they differ in unity, as one goal is pursued - the formation of the revenue of the budgets of different levels. They are characteristic of cash shape and dismandability.

Budget revenues can be tax and non-tax.
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The main source tax revenues The newly created value and income obtained as a result of its primary distribution (profit, salary value added, loan percentage, rental dividends, etc.), as well as accumulation.

Non-turn revenues budgets are formed as a result or economic activity The state itself, or the redistribution of income already received by the levels of the budget system.

Structure budget revenues Mobile and largely determined by specific economic conditions. For example, in countries with high standard of living, the basis of tax revenues are income from individuals, and in low-life countries - indirect taxes and taxes from legal entities.

Budget proportions are financed through budget expenditures. - Organizations of the production and non-productive sphere, which are recipients or budget managers. ᴀᴋᴎᴍᴀᴋᴎᴍ ᴏϭᴩᴀᴈᴏᴍ, budget expenses are transit.
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The budget only defines the dimensions budget spending According to the costs of costs, and direct expenses are carried out by budget trails. At the same time, due to budget expenditures, there is a rediscovering of budget funds at the levels of the budget system through subsidies, subventions, subsidies and budget loans. Budget expenditures are mainly irrevocable.
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The return base may provide only budget loans and budget loans. The structure of budget expenditures is annually installed directly in budget plan and depends, as well as budget revenues, from the economic situation and public priorities.

Control function The budget acts simultaneously with the distribution and assumes the possibility and obligation state control For the receipt and use of budgetary funds.

1.2. Budget system and principles for its construction

The budget device determines the organization state budget and the budget system of the country, the relationship between its individual units, legal basis The functioning of budgets included in the budget system, the composition and structure of budgets, procedural parties to the formation and use of budgetary funds, etc.

Component part of the budget device is budget system.

Budget system - This is a combination of state budgets, administrative and territorial entities, independent in budgetation public institutions and funds based on economic relations, state-owned device and legal norms.

Budget system - the main link financial system states.

The foundations of the budget device are determined by the form state Device countries acting in it basic legislative acts, the role of the budget in public reproduction and social processes.

The formation of a budget system also depends on the form of the state and administrative structure of the country. According to the degree of distribution of power between the center and administrative-territorial formations of the state, the states are divided into unitary, federal and confederative.

Unitary (single) state - This is the form of a state device, in which administrative-territorial entities do not have their own statehood or autonomy. There are a single constitution in the country, common to the right of law and uniform authorities, centralized management of economic, social and political processes in the state. The budget system of the unitary state consists of two stars - state and local budgets.

Federative (combined) state - This is a form of a state device at which state Education or administrative-territorial entities that are included in the state have their own statehood and have a certain political independence within the limits of distribution among them and the center of competence. The budget system of federated states is three-level and consists of a federal budget of the budgets of the members of the Federation and local budgets.

Confederate (Union) State - This is a permanent union of sovereign states created to achieve political or military. The budget of such a state is formed from the contributions of the states within the confederation. The member states of the Confederation act your budget and tax systems.

For more than a thousand-thousandth history of Russia, its budgetary device and the budget system passed the way from the prince of treasury and the system of unitary state to a system based on a federal state device.

The foundations of the budget system of the Russian Federation are determined by the country's constitution and its state-owned device as a federal republic, the subjects of the Federation of which are republics as part of the Russian Federation, the region, regions and autonomous districts.

In accordance with the Constitution of the Russian Federation (Articles 71 and 132), the Budget Code of the Russian Federation (Article 10) and changes to it (FZ No. 120 of 20.08.2004ᴦ.) The budget system of Russia consists of three levels:

Federal budget and state budgets extrabudgetary funds Russian Federation;

Budgets of the constituent entities of the Russian Federation and the budgets of territorial state extrabudgetary funds;

Local budgets, including:

Budgets of municipal districts, budgets of urban districts, budgets of internal municipalities of the cities of the federal significance of Moscow and St. Petersburg;

Budgets of urban and rural settlements.

The budget system of the Russian Federation includes 83 budgets of the constituent entities of the Russian Federation, among which are 21 republican; 55 edge and regional budgets; 1 budget of the autonomous region; 4 budgets of autonomous districts and 2 budget cities of federal significance.

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

Principles of functioning of the budget system of the Russian Federation - the concept and types. Classification and features of the category "Principles of functioning of the budget system of the Russian Federation" 2017, 2018.

The Budget Code of the Russian Federation legally enshrined that the budget system of the Russian Federation is based on the following principles:

Unity of the budget system of the Russian Federation;

Delimitation of income and expenses between the levels of the budget system;

Independence of budgets;

Completeness of reflection of income and expenditures of budgets, budgets of state extrabudgetary funds;

Balanced budget;

Efficiency and economics of use of budgetary funds;

General (cumulative) coverage of budget expenditures;

Publicity;

Budget reliability;

Address and targeted in the nature of budget funds.

The principle of unity of the budget system is concluded both in a uniform procedure for budgeting and in a single budget document. The budget should be only one, and it reflects all revenues and expenses of the state.

Unity involves comparability of the budget parts. For this purpose, a single budget classification is applied, i.e. Group of income and budget expenditures for homogeneous features.

The interaction of budgets of all levels is provided by unity legal base, forms of budget documentation, monetary system, principles of the organization of the budget process guaranteeing a single procedure for applying sanctions for violating the budget legislation of the Russian Federation, a single procedure for financing the costs of budgets of all levels of the budget system of the Russian Federation, maintaining accounting funds of the federal budget, budgets of the constituent entities of the Russian Federation and local budgets. The unity of the budget system is ensured by the management of the state budget and is implemented through a single socio-economic, including budgetary, tax and fiscal policy states. IN modern conditions The unity of the budget is violated by allocating special funds, targeted programs from the budget, etc.

The principle of delimitation of income and expenses between the levels of the budget system means the consolidation of the relevant types of income (in whole or in part) and the authority to exercise costs for the state authorities of the Russian Federation, its subjects, local governments.

The principle of independence of budgets means: the right of legislative bodies of state and local self-government bodies at the corresponding level of the budget system independently carry out the budget process;

The principle of completeness of budget revenues and expenses of the budgets of state extrabudgetary funds means that all revenues and expenses of budgets, budgets of extra-budgetary funds and other obligatory adventures determined by law are subject to reflection in budgets, budgets of extrabudgetary funds in obligatory and in full. All state and municipal expenses are subject to funding at the expense of budget funds, funds of extrabudgetary funds accumulated in the fiscal system of the Russian Federation. Tax loans, defers and installments on the payment of taxes and other mandatory payments provided within the current fiscal year.

Budgets are broken and net.

The gross budget includes all gross income and expenses of the state, and in the net budget - only net expenses and income. Expenditures on state enterprises The gross budget is included in the budget, and in the net budget only reflects the difference between income and expenses. The principle of budget balance assumes that the amount of cost budget must comply with the total volume of budget revenues and earnings from the sources of financing its deficit. When compiling, approving and execution of the budget authorized bodies must proceed from the need to minimize the size of the budget deficit. Budget revenues and proceeds from sources of financing its deficit cannot be linked to certain budget expenditures, with the exception of the income of target budget funds, as well as in the event of the centralization of funds from the budgets of other levels of the budget system of the Russian Federation.

The principle of general (cumulative) coverage expenses means that all budget costs should be covered common amount budget revenues and earnings from sources of financing its deficit. Revenues and receipts cannot be linked to certain budget expenditures, with the exception of income of target budget funds, targeted foreign loans, as well as in the event of centralization of funds from the budgets of others. Levels of the budget system of the Russian Federation.

The principle of publicity means: compulsory publication in the open press of approved budgets and reports on their execution, the completeness of information on the progress of budgets, the availability of other information; Mandatory openness for society and media procedures for consideration and decision-making on draft budgets, including on issues of disagreements within the legislative (representative) authority or between executive and legislative (representative) authorities of state power.

Secret articles can be approved only as part of the federal budget. In practice, this principle is being implemented formally: the budget is published and approved in the integrated figures, which distorts its actual essence.

The principle of budget reliability, i.e. His reality, assumes that all income and expenses must be reasonable and correct. For modern budgets, it is characterized by formating expenses and concealment of the real participation of various layers of society in the formation of the revenue of the budget, i.e. The principle of reality of the budget is not complied with no exception in any country (and Russia is no exception), although the budgets of most countries are promoted as real.

The principle of targeted and targets of budgetary funds means that budgetary funds are allocated to specific budget prophetors with the designation of them to finance specific goals.

The construction of the budget system of the Russian Federation is based on the Constitution of the Russian Federation and the constitutions of the republics as part of the Russian Federation. In accordance with the Constitution of the Russian Federation (Article 71 and 132) and the Budget Code of the Russian Federation (Art. 10), the budget system of the Russian Federation consists of three levels:

1) the federal budget and budgets of state extrabudgetary funds;

2) budgets of the constituent entities of the Russian Federation (regional budgets) and budgets of territorial state extrabudgetary funds;

3) local budgets.

Currently, the budget system of the Russian Federation includes: the federal budget, 21 republican budget of the republics as part of the Russian Federation, 55 regional and regional budgets and budgets of the cities of Moscow and St. Petersburg, the budget of the Jewish Autonomous Region, ten district budgets and the budgets of autonomous districts and about 29 thousand local Budgets (district, urban, settlement and rural budgets).

The composition of federal and territorial budgets includes targeted budget fundsForming at the expense of targeted sources and having targeted expenditure of funds. Among such funds - road, ecological, reproduction of the mineral resource base, restoration and protection of water resources, etc.

Budgets included in the fiscal system of the Russian Federation are independent and not included in each other.

In addition to federal and territorial budgets (regional and local), the budget system includes state extrabudgetary funds: Pension Fund RF, Social Insurance Fund, Federal Universal Fund and extrabudgetary funds of the subjects of the Russian Federation medical insurance. Until 1991, they were part of the state budget, and currently there is a clear tendency to include extrabudgetary funds in the budget.

The functioning of the budget system is based on the following fundamental principles:

Principle unitythe budget system of the Russian Federation is the unity of the legal framework, the monetary system, the forms of budget documentation, the principles of the budget process in the Russian Federation, sanctions for violation of budget legislation, the unified procedure for financing the budget expenditures of all levels, a single procedure for conducting accounting of funds of the federal budget, subjects of subjects Federation and local budgets.

Principle Remuneration of income and expenses between the levels of the budget systemmeans the consolidation of the relevant types of income (in whole or in part) and the powers to emergency expenditures for the state authorities of the Russian Federation, the state authorities of the constituent entities of the Russian Federation and local government bodies.

The most important is the principle independence of all budgetswhich means:

1. The right of legislative (representative) state bodies and local governments at each level of the budget system independently carry out the budget process;

2. Availability of own sources of budget revenues of each level of the budget system defined in accordance with the legislation of the Russian Federation;

3. Legislative consolidation of regulatory income, powers to form revenues of relevant budgets;

4. The right of state authorities and state governments independently determine the direction of expenses of relevant budgets;

5. The right of state authorities and state governments independently determine the sources of financing the deficits of relevant budgets;

6. Invalidness of revenue withdrawal, additionally received during the execution of the budget laws, the amounts of excess of income on the costs of budgets and amounts of savings on budget expenditures;

7. Invalidation of compensation at the expense of the budgets of other levels of income losses and additional expenses arising during the execution of laws (decisions) on the budget, with the exception of cases established by law.

Principle completeness of reflection of income and expenses It assumes that all income and costs of budgets are subject to reflection in compulsory and in full. All state and municipal expenses are subject to funding at the expense of budget funds, state extrabudgetary funds accumulated in the budget system of the Rosiy federation.

Principle balanced budget means that each budget must be balanced, i.e. The amount of costs provided by the budget must comply with the total volume of budget revenues and earnings from sources of financing its deficit.

Principle efficiency and economy of use of budgetary funds It assumes that in the preparation and execution of budgets, the authorities and budgetary beneficiaries should proceed from the need to achieve the specified results using the funds defined by the budget.

Principle general coverage costs This means that all budget expenses should be shown the total amount of income from the sources of financing its deficit.

Principle glasnost suggests:

1. Mandatory publication in the open press of approved budgets and reports on their execution, the completeness of the presentation of information on the implementation of budgets, as well as the availability of other information on the decision of the legislative bodies of state authorities, local governments;

2. Compulsory openness for society and media procedures for consideration and decision-making on draft budgets, including on issues of disagreement or within the legislative authority of state power, or between the legislative and executive bodies of state power.

Principle reliability The budget is the reliability of the forecast of the socio-economic development of the relevant territory and the realism of the calculations of the costs and revenues of the budget.

Principle targeting and targets of budget funds This means that budgetary funds are allocated to specific budget recipients with the designation of them on financing specific goals.

Theme budget device and budget system of the country

Budget classification Russian Federation

The concept of budget federalism

The concept of the budget system and the budget device

Budget device The organization of the state budget and the budget system of the country, the relationship between its individual links, the legal framework for the functioning of budgets included in the budget system, the composition and structure of budgets, procedural parties to the formation and use of budgetary funds, etc.

The combination of all types of budgets forms budget system of state.

BK RF gives the following definition of the budget system: "Based on economic relations and the state structure of the Russian Federation, regulated by the rules of the right, a combination of the federal budget, budgets of the constituent entities of the Russian Federation, local budgets and budgets of state extrabudgetary funds. " Under budget deviceit is customary to understand the organization of the budget system and the principles of its construction.

According to the degree of distribution of power between the center and administrative-territorial entities, all states are divided into unitary, federal and confederative.

Unitary (single) state - this form of a state device, in which administrative-territorial entities do not have their own statehood or autonomy. There is a single constitution and uniform authorities in the country. The budget system of the unitary state consists of two stars - state and local budgets.

The federal (combined, union) state is the form of a state-owned device, in which state entities or administrative-territorial entities, incoming states have their own statehood and have a certain political independence within the limits of competencies distributed between them and the center. The budget system of the federal states of three-star and consists of the federal budget, budgets of the members of the Federation and local budgets.

Confederate (Union) State is this permanent union of sovereign states created to achieve political or military purposes. The budget of such a state is formed from the contributions of the states within the confederation. The member states of the Confederation are their budget and tax systems.

The device of the budget system of the Russian Federation. Principles of functioning of the budget system of the Russian Federation

1) the federal budget and budgets of state extrabudgetary funds;

2) budgets of the constituent entities of the Russian Federation (regional budgets) and budgets of territorial state extrabudgetary funds;

3) local budgets.

The federal and territorial budgets include targeted budget funds that are emerging at the expense of targeted sources and having targeted expenditure of funds. Among such funds - road, ecological, reproduction of the mineral resource base, restoration and protection of water resources, etc.

Budgets included in the fiscal system of the Russian Federation are independent and not included in each other.

In addition to the federal and territorial budgets (regional and local), the budget system includes state extrabudgetary funds: the Pension Fund of the Russian Federation, the Social Insurance Fund, a federal extrabudgetary fund and extrabudgetary funds of the communal health insurance subjects. Until 1991, they were part of the state budget, and currently there is a clear tendency to include extrabudgetary funds in the budget.

The functioning of the budget system is based on the following fundamental principles:

1. Principal Budget System of the Russian Federation - This is the unity of the legal framework, the monetary system, the forms of budgetary documentation, the principles of the budget process in the Russian Federation, sanctions for violation of budget legislation, a single procedure for financing the costs of budgets of all levels, a single procedure for conducting accounting in the federal budget funds, the budgets of the subjects of the Federation and local budgets.

2. The principle of distinction of income and expenses between the levels of the budget systemmeans fixing the relevant types of income (in whole or in part) and the authority to exercise costs for the state authorities of the Russian Federation, the state authorities of the constituent entities of the Russian Federation and the local authorities.

3. The most important is the principle of independence of all budgets, which means:

The right of legislative (representative) state bodies and local governments at each level of the budget system independently carry out the budget process;

Availability of own sources of budget revenues of each level of the budget system defined in accordance with the legislation of the Russian Federation;

Legislative consolidation of regulatory income, powers to form income relevant budgets;

The right of state authorities and state governments independently determine the direction of the costs of relevant budgets;

The right of state authorities and state local government bodies to independently determine the sources of financing the deficits of relevant budgets;

Invalidness of revenue withdrawal, additionally received during the execution of the laws on the budget, amounts of excess of income over the costs of budgets and amounts of savings on budget expenditures;

Invalidation of compensation at the expense of the budgets of other levels of income losses and additional costs that arose during the execution of laws (decisions) on the budget, with the exception of cases established by law.

4. The principle of completeness of reflection of income and expenses It assumes that all income and costs of budgets are subject to reflection in compulsory and in full. All state and municipal expenses are subject to funding at the expense of budget funds, state extrabudgetary funds accumulated in the budget system of the Rosiy federation.

5. Principle of Balance Balance means that each budget must be balanced, i.e. The amount of costs provided by the budget must comply with the total volume of budget revenues and earnings from sources of financing its deficit.

6. The principle of efficiency and economical use of budgetary funds It assumes that in the preparation and execution of budgets, the authorities and budgetary beneficiaries should proceed from the need to achieve the specified results using the funds defined by the budget.

7. The principle of general cost coverage This means that all budget expenses should be shown the total amount of income from the sources of financing its deficit.

8. Principle of publicity suggests:

Compulsory publication in the open press of approved budgets and reports on their execution, the completeness of the presentation of information on the progress of budgets, as well as the availability of other information on the decision of the legislative bodies of state authorities, local governments;

Mandatory openness for society and the media procedures for consideration and decision on draft budgets, including on issues of disagreements or within the legislative body of state power, or between the legislative and executive bodies of state power.

8. Principle of budget reliability - This is the reliability of indicators of the forecast of socio-economic development of the relevant territory and the realism of calculations of costs and budget revenues.

9. The principle of targeting and targets of budget funds This means that budgetary funds are allocated to specific budget recipients with the designation of them on financing specific goals.

By oRDER L.A. Trobozic: The principles of functioning of the budget system of the Russian Federation are as follows:

- the unity of the budget system;
- delimitation of income and expenses between the levels of the budget system;
- independence of budgets of different levels;
- completeness of reflection of income and expenditures of budgets, budgets of state extrabudgetary funds;
- Balanced budget;
- efficiency and economy of use of budget funds;
- general coverage of budget costs;
- publicity;
- the accuracy of the budget;
- Address and targeted nature of the use of budget funds.
1. Unity of the budget system This means the unity of the legal framework, the monetary system, the forms of budget documentation, the principles of the budget process, sanctions for violations of budget legislation, as well as the unified procedure for financing the budget expenditures of all levels of the budget system, conducting accounting in the federal budget funds, regional budgets and local budgets.
2. Remuneration of income and expenses Between the levels of the budget system of the Russian Federation is the consolidation (in whole or in part) of the relevant types of income and authority to exercise costs for the authorities of the Russian Federation, the state authorities of the constituent entities of the Russian Federation and local governments.

Z. The most important is the principle of independence of all budgets:

1) the right of legislative (representative) bodies of state and local governments at each level of the budget system independently carry out the budget process;
2) availability of own sources of budget revenues of each level of the budget system defined in accordance with the legislation of the Russian Federation;
H) legislative consolidation of regulatory income budgets, powers to form revenues of relevant budgets;
4) the right of state authorities and local governments to independently determine the areas of expenditure of relevant budgets;
5) the right of state authorities and local authorities to independently determine the sources of funding for the deficits of relevant budgets;
6) Inadmissibility of revenue withdrawal, additionally received during the implementation of laws (decisions) on the budget, amounts of excess of income on the costs of budgets and amounts of savings on budget expenditures.
4. Completeness of reflection of income and budget expendituresThe budgets of state extrabudgetary funds means that all income and expenses of budgets, budgets of state extrabudgetary funds and other mandatory revenues are reflected in the budgets, budgets of state extrabudgetary funds in compulsory and in full. All state and municipal costs are subject to funding at the expense of budgetary funds, funds of state extrabudgetary funds accumulated in the budget system of the Russian Federation.
5. Balanced budget - Each budget must be balanced, that is, the amount of costs provided by budget must comply with the total amount of budget revenues and revenues from sources of financing its deficit.
6. Efficiency and economics of use of budgetary funds It means that in the preparation and execution of budgets, the authorities and budget recipients must proceed from the need to achieve the specified results using a certain amount of funds.
7. General coverage of expenses means that all budget expenses should be covered by the total amount of income from sources of financing its deficit.
8. Publicity - This is a mandatory publication in the open press of approved budgets and reports on their execution, fullness of the presentation of information on the implementation of budgets, as well as the availability of other information on the decision of legislative (representative) bodies of state authorities, local governments; Mandatory openness for society and the media procedures for consideration and decision-making on draft budgets, including on issues of disagreement or within the legislative (representative) state authority, or between legislative (representative) and government executive bodies.
9. The accuracy of the budget means the reliability of indicators of the forecast of socio-economic development of the relevant territory and the realism of the calculation of income and budget expenditures.
10. Address and target in budget - Budgetary funds are allocated at the disposal of specific budget recipients with the designation of their reference to the financing of specific goals. (Drobocinal.A., p.236-238)

Conclusion to Chapter 1: Budget, money turnover - This is a state mirror, a barometer of its economic and social condition and political situation.

Having considered the budget system and the budgetary device, you can make some conclusions.

The main functions of government management are assigned to the central authorities. To fulfill their duties, a centralized state of national events is formed financial Fund - Federal budget. Funds of the federal budget are the main source of financing the structural restructuring of the economy, the conversion of enterprises of the military-industrial complex, the development of promising areas in the field of production.

State budget - The main instrument of redistribution of national income.

The main budget functions include:

redistribution of national income and GDP;

state regulation and stimulation of the economy;

financial support for social policy;

control over the formation and use of funds.