Introduction

Conclusion

Introduction

Relevance of the topic term paper It is that extrabudgetary funds are one of the mechanisms for the redistribution of national income state in favor of certain social groups of the population, while the state mobilizes part of the population income to funds to finance various socio-economic events. Formation out budget funds Allows you to solve the two most important tasks: providing additional funds for the priority areas of the economy and expanding social services to the population.

The global financial crisis led to a decrease in the life of the overwhelming population. Under these conditions, on the one hand, the need for a concentration of limited financial resources at the state level arises, and on the other hand, the state has the need to rank public needs for the degree of importance and to meet the most pressing of them to form target cash funds.

It is historically determined that the allocation of extrabudgetary funds from the budget has been gradually, their creation has been necessary to the state for more efficient use of their financial resources. Therefore, the lack of developing problems of the formation and development of extrabudgetary funds determined the relevance of the topic.

At the historical transition from one economic system to another Russia struck many crisis phenomena, interdepending each other. The economic and financial crises led to a sharp decline in the standard of living of the overwhelming population, unemployment. Under these conditions, on the one hand, the need arises in the concentration of limited financial resources at the state level in order to ensure the most pressing social and general economic needs. On the other hand, in the context of the financial crisis that determined the deficit of financial resources, the central government has the need to rank public needs for the degree of importance and to meet the most pressing of them to form targeted cash funds, thereby protecting these needs from significant underfunding. This measure is similar to the allocation of protected articles in the budget.

Gradually, extrabudgetary funds have been separated from the budget, including social funds occupied the main place. The creation of extrabudgetary funds needs to be a state for more efficient use of its financial resources. The specificity of extrabudgetary social funds is a clear consolidation of profit sources for them and, as a rule, strictly targeted use of their funds.

Degree of development:problems of formation and development of extrabudgetary funds, their role in the formation and development of the financial system of Russia are investigated by many scientists and practitioners.

A significant contribution to the study of this problem was made by the classics of the economy D. Lviv, "Development of the Russian economy and the task economic Science", V.T. Batichko" Financial Law ", etc.

Konstantinova L.V. was engaged in issues of taxation of social payments. "Prospects for the modernization of social policy in Russia", D.Yu. Fedotov "Extrabudgetary Funds of Russia", Mityaev Yu.V., Orlova E.V., Shikalova N.I., and others, considered the organization of taxation, forecasting and filling the budget system in the conditions of financial instability.

Object Currency studies are state extrabudgetary funds.

Subjectstudies are financial relationsarising in the process of formation and development of state extrabudgetary funds between the state and business entities.

Purposecourse work is the study of state extrabudgetary funds, their evolution in the Russian Federation.

The following is defined to achieve the goal tasks:

determine the essence and causes of extrabudgetary funds;

give a characteristic of the types of extrabudgetary funds: their classification;

clarify the sources of formation of extrabudgetary funds;

characterize the causes of state extrabudgetary funds and their evolution;

analyze the formation of income and expenses of state extrabudgetary funds of the Russian Federation;

find out the problems and prospects for the development of state extrabudgetary funds of the Russian Federation.

Methods Studies served as an analysis, synthesis, statistical, graphic and tabular methods.

Practical significance This topic contributes to further research and study in the field of finance of such disciplines as "state and municipal finances"; "Corporate Finance"; "Money, credit, banks".

extrabudgetary fund income

1. The essence and causes of extrabudgetary funds

Extrabudgetary funds are a specific form of redistribution and use of the country's financial resources to finance the specific social and economic needs of the national or regional importance.

Through the creation of extrabudgetary funds of any level of any level, significant resources are involved in financing targeted measures through special contributions and other sources. Extrabudgetary funds provide strictly targeted funds, they are separated from budgets and have a certain independence.

There are many different approaches to defining the concept of extrabudgetary funds.

Kovaleva A.M. The opinion that extrabudgetary funds are the form of redistribution and use of financial resources involved in the state to finance non-compliance with certain social needs and comprehensively spent on the basis of operational independence strictly in accordance with the targets of funds.

Dadashev A.Z. And Blueberry D.G. The extrabudgetary funds believe that this is a kind of form of accumulation and redistribution of funds used, firstly, to finance the specific social needs of national importance (state extrabudgetary funds of social purpose) and, secondly, for additional financing of territorial needs (current and capital character) carried out by the executive authorities and self-government bodies.

Droboxin L.A. gives two definitions of extrabudgetary funds:

Extrabudgetary funds states are a totality financial meansAt the disposal of central or regional (local) authorities and having a target purpose. They are an important link in the financial system. The procedure for their education and use is governed by financial law.

Extrabudgetary funds - one of the methods for the redistribution of national income by the state in favor of certain social groups of the population. The state mobilizes a part of the incomes of the population to finance its activities.

With the help of extrabudgetary funds, two main tasks are solved:

Providing additional funds of the priority sectors of the economy 2. Expanding the amount of financing of social services for the population.

Extrabudgetary funds are one of the elements of such a financial system link, as national finance, are widely developed abroad. Sources of formation of extrabudgetary funds may be special taxes and fees, appropriations from budgets, special loans, voluntary contributions, as well as income from the activities of the Fund itself.

The emergence of extrabudgetary funds occurred long before the emergence of the Unified Central Monetary Fund of the State Budget - in the form of special funds and special accounts. With the expansion of activities, the state needed all new expenses. The means for their coverage are centrally in special funds and were intended for special purposes. They were usually temporary. With the state of the outlined activities and the abolition of their financing, such funds have ceased to exist. In this regard, the number of special funds was constantly changing: some arose, others were revoked. In general, there was a tendency to increase the number and scope of special funds.

The multiplicity of special funds created certain financial inconveniences (in some funds there was an excess of funds, in others - disadvantage) and demanded additional expenses for the management of them. With the strengthening of the centralized state, a period of unification of funds began. Based on the association different foundations A state budget was created, which, after consideration and approval, the Parliament becomes a law, mandatory for execution.

The allocation of extrabudgetary funds is due to several reasons:

) the need to allocate special monetary resources in order to more efficiently and strictly targeted use;

) the need to define special and simultaneously stable financial sources to meet the special needs of the state;

) The need to find additional funds to meet public needs that cannot be fully financed from the budget, but which are the basis for expanding the field of government activities in the field of military spending, scientific research, social payments to the population, etc.

Extrabudgetary funds are a financial category and part of the public finance system. At the same time, extrabudgetary funds have a number of features:

) projects of state extrabudgetary fund budgets are provided simultaneously with the project of relevant budgets for the next fiscal year;

) budgets of state extrabudgetary funds are considered and approved in the form of federal laws simultaneously with the adoption of the Federal Law on the Federal Budget for the next fiscal year;

) extrabudgetary funds are entered by state authorities and have a strictly targeted orientation. Their expenditure can be carried out solely on the objectives defined by the legislation, in accordance with the budgets of funds approved by federal laws.

) revenues of state extrabudgetary funds are formed due to mandatory contributions, as well as voluntary contributions from individuals and legal entities;

) Insurance contributions to funds and relationships arising from their payment have a tax nature. Fees fees are established by the state and are mandatory;

) The cash resources of extrabudgetary funds are in state ownership. They are not included in the budgets, as well as other funds and are not subject to withdrawal to any goals, directly not provided for by law;

) expenditure of funds from extrabudgetary funds is carried out by government or specifically authorized body (Foundation Board).

) Insurance contributions to funds and legal relations arising when they are charged, have a tax nature, i.e., as well as taxes, payments and fees, they are established by the state on the principles of the ability to withdraw from payers, their calculation, retention and transfer are governed by tax legislation;

) From funds can be carried out by subventions to attract additional funds for financing investment projects and programs.

Thus, using extrabudgetary funds possible:

influence the production process by financing, subsidizing, lending to domestic enterprises;

ensure environmental activities by financing them at the expense of specially defined sources and penalties for environmental pollution;

provide social services to the population by paying benefits, pensions, subsidies and financing of social infrastructure as a whole;

provide loans, including foreign partners, including foreign states.

2. Types of extrabudgetary funds: their classification

Extrabudgetary funds are created on the basis of relevant acts of higher authorities, in which the principles of functioning are governed. .

In modern conditions, the value of extrabudgetary funds increases. This is explained by a number of reasons:

) The state authorities appear additional funds for interference with the economic life and financial support of entrepreneurship, especially in conditions unstable economy;

) Being autonomous from the budget, these funds were intended to solve new important tasks that require special attention from the state. It is the appearance of extrabudgetary funds with strictly targeted use of funds ensures more efficient state control;

) extrabudgetary funds can under certain conditions, i.e. If there is an active balance, used to cover the budget deficit through the loan mechanism.

Depending on the issued tasks, extrabudgetary funds can be classified according to the method of education, the functioning period and the coverage of problems. Extrabudgetary funds are classified according to several features, including: subjects, intended purpose, scope, time of action, etc. .

The classification of extrabudgetary funds is considered in Table 1

Table 1. Classification of extrabudgetary funds

No. P / PClacial Signal Signal Funds, which include the Pension Fund, Social Insurance Fund, Mandatory Medical Insurance Funds: Roads, and others. Self-government Regional funds. 3 by the method of educational elected in the composition of budgets; Funds having offline management; 4 by the nature of the use in material industrial development; industries support funds; 5 From sources and mechanisms for the formation of the resource of the wage fund and having a tax nature, due to the deductions from the cost of manufactured products or its value according to the approved standard.

Pension Fund;

Social insurance fund;

The Pension Fund is an independent financial and credit institution and was established for the purposes of public financial management of pension provision. .

The budget of the Pension Fund is formed by:

insurance premiums;

federal budget funds;

amounts of penis and other financial sanctions;

revenues from posting (investment) temporarily free funds for compulsory pension insurance;

voluntary contributions individuals and organizations paid as insured or insured persons;

other sources not prohibited by the legislation of the Russian Federation.

The funds of the pension fund budget are federal property, are not included in other budgets and seizures are not subject to.

I distinguish two types of pension funds

State Pension Fund;

Non-state pension fund.

State Pension Fund is an independent financial and credit institution for public administration of pension funds. .

The State Pension Fund has a number of features:

empowered publicly - powerful powers to ensure the constitutional right to state retirement;

has its budget;

has special legal capacity;

performs the functions of the insurer in the system of compulsory pension insurance;

personalized accounting of participants in the mandatory pension insurance system. .

Non-state pension fund - this is a special organizational and legal form non-profit organization social security. The non-state pension fund carries out two types of activities:

mandatory Pension Insurance - Accounting, Extension pension savings and the payment of the accumulative part of the state pension in old age;

non-state pension provision is the accumulation and increase in voluntary contributions of citizens or their employers, payment upon retirement.

The social insurance fund is the second to be a social extrabudgetary fund. Created to ensure government guarantees in the social insurance system and improving control over the right and effective expenditure of funds, now acts as an independent state non-commercial financial and credit institution. .

The social insurance fund, as well as the Pension Fund, is autonomous and strictly targeted. The Foundation is designed to finance payments for various temporary disability benefits and childbirth, at the birth of a child, child care, sanatorium-resort treatment, to improve workers and members of their families, as well as other purposes.

The main objectives of the Fund, in addition to providing guaranteed benefits, include participation in the development and rationalization of state programs for the protection of workers and measures to improve social insurance. .

The social insurance fund is formed by:

insurance premiums of enterprises, institutions and organizations, as well as other business entities, regardless of the forms of ownership;

income from investing a part of temporarily free fund funds;

voluntary contributions of citizens and legal entities;

allowances from the republican budget to cover the costs associated with the provision of benefits to persons affected by radiation, as well as other purposes.

To ensure the activities of the Foundation, a central office has been created, and in regional and central sectoral offices, the devices of the Fund bodies operate.

The Compulsory Medical Insurance Fund is aimed at strengthening the interest and responsibility of both the insured and state, enterprises, institutions, organizations in the protection of workers' health. .

The fund is created in the republican and territorial level. Through it, funds are sent to insurance companies, whose founders are the local administration. Insurance companies can only work with relevant licenses for compulsory medical insurance. Insurance companies, selecting capable medical institutions, pay for their services.

Fund funds are used to pay for medical services provided to citizens, as well as medical science, medical programs and other goals.

The fund is formed by insurance premiums and budget allocations. The payers are enterprises, organizations, institutions regardless of the forms of ownership and organizational and legal forms of activity, as well as the executive bodies that pay payments for non-working citizens (children, students, students, pensioners, etc.)

All citizens at the place of residence or at the place of work are awarded the insurance policy. This policy means that the person gets free "guaranteed amount of medical services." This volume will be included at least "ambulance", treatment of acute diseases, maintenance services for pregnant and childbirth, help children, retirees, disabled. .

The structure of this Fund includes a federal fund and territorial funds of compulsory health insurance.

The main tasks of the Federal Fund are as follows :.

ensuring the implementation of the Law "On Medical Insurance of Citizens";

achieving the financial stability of the perspective insurance system;

participation in the development, financing and implementation of financial policies in the field of compulsory health insurance;

development and implementation of measures to equalize the working conditions of territorial funds in terms of the volume and quality of services provided;

financing target medical programs, medical science, training and retraining of personnel;

financing the material and technical base of healthcare.

The tasks of territorial funds include specific activities for the provision of health insurance services, in particular :.

ensuring the legislation of the rights of citizens in health insurance through the system of functioning of insurance companies;

funding for health insurance in this area;

subsidizing branches with an insufficient amount of financial resources until the established average per capita standard is reached;

education of the regulatory insurance stock;

funding to provide insurance medical organizations on differentiated regulations or on financial regulations on a contractual basis;

financing of activities in conjunction with health authorities;

Thus, extrabudgetary funds allow us to overcome the residual principle of financing social and other expenses. They also allow you to unload the budget by taking part of its costs, thereby solving the budget financing problem. Having a strictly targeted use of funds, extrabudgetary funds make it possible to increase the resources mobilized by the state. Of course, this can be done by increasing taxes, but, as a rule, the increase in taxes is negatively perceived in society. But if there is an increase in rates in extrabudgetary funds, it is perceived more calmly, since most citizens receive income from extrabudgetary funds.

3. Sources of formation of extrabudgetary funds

Extrabudgetary funds are created in two ways. One way is to allocate from the budget of certain expenditures that are of particular importance, the other is the formation of an extrabudgetary fund with its own sources of income for certain purposes. Thus, in many countries a social insurance fund was created, intended for social support for certain groups of the population. Other funds appear in connection with the emergence of new previously unknown expenses, which deserve special attention from the Company. In this case, on the proposal of the government, the legislature adopts a special decision on the formation of this extrabudgetary fund. .

The material source of extrabudgetary funds is the national income. The predominant part of the funds is created in the process of redistribution of national income. The main methods of mobilizing national income in the process of its redistribution in the formation of funds are special taxes and fees, funds from the budget and loans.

Special taxes and fees are established by the legislative authority. A significant amount of funds is formed at the expense of central, regional and local budgets. Budget funds come in the form of gratuitous subsidies or certain deductions from tax revenues. Extrabudgetary funds can also be borrowed funds. The positive balance in extrabudgetary funds can be used to acquire securities and profit in the form of dividends or interest. .

Federal extrabudgetary funds are formed at the expense of the following sources:

special target taxes and fees established for the relevant fund;

deductions from the profits of enterprises, institutions and organizations;

-budget funds;

profit from commercial activities carried out by the Fund as a legal entity;

loans received by the Foundation Central Bank RF or among commercial banks.

In addition, the material source of extrabudgetary funds, like other units of the financial system, is the national income. The predominant part of the funds is created in the process of redistribution of national income. .

The main methods of mobilizing national income in the process of redistribution in the formation of funds are special taxes and fees, funds from the budget and loans. The main method is special taxes and fees established by the legislative authority.

A significant amount of funds is formed at the expense of central and local budgets.

Budget funds come in the form of free subsidies or certain deductions from tax revenues. Extrabudgetary funds can also be borrowed funds.

In cases where extrabudgetary funds have a positive balance, it can be used to acquire securities and profit in the form of dividends or interest.

All extrabudgetary funds (in a slight exception), the incomes of which were formed at the expense of mandatory payments of enterprises, institutions, organizations, unite with the republican budget. However, the target orientation of consolidated funds is preserved. .

Financial systems of developed countries, like the Russian financial system, represent the accumulation of cash in central and decentralized trust funds in the economy of each state. These funds are interrelated elements of the system designed to provide financial resources of certain needs of the state, enterprises and the population. The overall structure of financial systems of developed states, therefore, traditionally: public finance, corporate finance and finance of households that form and use the financial resources of centralized and decentralized funds. Features of the construction and functioning of state finance of developed countries are of paramount practical and scientific interest. This is due, firstly, the fact that government finances are a priority link of the financial system of any country as a whole. Secondly, the finance of enterprises and households significantly reflects the specifics of one or another state education: financial flows in these areas are quite rigidly predetermined by the standard in a variety of countries by the production and life cycle, that is, the features of financial systems are primarily the features of the state level .

State finance of developed countries consist of two subsystems:

centralized finances, including the state budget and extrabudgetary special funds;

decentralized finances - finance of enterprises, corporations and other organizations of the state and municipal sector.

The second subsystem of centralized finance developed countries is represented by extrabudgetary funds, both nationwide and territorial. These are special trust funds - social, research, economic and military-political, which are formed and used by the state as relatively independent elements of financial systems. The amount of resources redistributed through these financial formations in a number of developed countries is comparable to budget financing. .

A special niche in financial and credit systems of developed countries is occupied by such extrabudgetary funds such as credit. These funds, as a rule, are at the disposal of credit institutions, are formed at the expense of banking resources or issuing securities and provide their funds on a credit basis. Users of such funds are performers of government orders or government programs.

Social funds in developed countries are intended for financial support programs social security The population, by their social status, which has the right to use the resources of extrabudgetary funds. This is usually pensioners, disabled, unemployed, temporarily not able-bodied part of the economically active population and some other categories of citizens. Social destination funds in developed countries are represented by social security funds, social insurance, social assistance and some others. Forms, structure, the procedure for formation and use of extrabudgetary funds are significantly different in countries, but their essence, purpose and fundamental device are united. .

The basic principles of building extrabudgetary social funds in developed countries include: the obligation of insurance, risk association, the equivalence of labor deposit and payments, budget redemption, state guarantees.

The diversity of extrabudgetary funds causes complex multi-stage connections between these funds and other links of the financial system. There are one-sided, bilateral and multilateral financial ties. .

With one-sided linkage, cash goes in one direction: from financial links to extrabudgetary fund. Such a connection appears in the formation of funds or using the means. For example, currency funds of many countries are formed at the expense of the central budget in the form of irrevocable subsidies. One-way communication appears in the case when the extrabudgetary fund lists part of its resources to other financial links.

Thus, the US Road Fund, created at the expense of special taxes, in the presence of surplus provides loans to the federal budget.

With bilateral relations cash flow Moves between extrabudgetary funds and other units of the financial system in two directions. Thus, social insurance funds are formed not only at the expense of insurance premiums, but also the funds of the central budget. At the same time, if there is an active balance, they acquire government securities and become a budget lender. .

With multilateral connections, one extrabudgetary fund simultaneously comes into contact with different financial links and other extrabudgetary funds, i.e. Money moves in different directions between them.

Using extrabudgetary funds possible:

· influence the production process by financing, subsidizing, lending to domestic enterprises;

· ensure environmental activities by financing them at the expense of specially defined sources and penalties for environmental pollution;

· provide social services to the population by paying benefits, pensions, subsidies and financing of social infrastructure as a whole.

Extrabudgetary funds in the main areas of their activities are exempt from paying taxes, state and customs duties. .

Thus, each of the funds performs certain functions, has its own structure and both common with other funds and special sources of formation governed by law.

Conclusion by chapter

Extrabudgetary funds are a kind of form of accumulation and redistribution of funds used, firstly, to finance the specific social needs of national importance (state extrabudgetary funds of social purpose) and, secondly, for additional financing of territorial needs (current and capital), carried out by the executive authorities and the authorities of self-government.

The allocation of extrabudgetary funds is due to several reasons: the need to allocate special monetary resources for the purpose of their more efficient and strictly targeted use; the need to determine the special and at the same time sustainable financial sources to meet the special needs of the state; The need to find additional funds to meet public needs that cannot be fully financed from the budget, but which are the basis for expanding the field of government activities in the field of military expenses, research, social payments to the population, etc.

Depending on the issued tasks, extrabudgetary funds can be classified according to the method of education, the functioning period and the coverage of problems. Extrabudgetary funds are classified according to several features, including: subjects, intended purpose, scope, time of action, etc.

The following main types of extrabudgetary funds are currently operating:

Pension Fund;

Social insurance fund;

Federal Compulsory Medical Insurance Fund

Each of the funds performs certain functions, has its own structure and both common funds with other funds and special sources of formation governed by law.

The source of extrabudgetary funds is the national income. The predominant part of the funds is created in the process of redistribution of national income. The main methods of mobilizing national income in the process of its redistribution in the formation of funds are special taxes and fees, funds from the budget and loans.

2. Organization of activities of state extrabudgetary funds in the Russian Federation

2.1 Causes of state extrabudgetary funds and their evolution

In Russia, in contrast to foreign countries, a completely different system of government spending has historically developed. Only two budgets were compiled: ordinary and emergency. The ordinary budget was formed from traditional, relatively permanent expenses and was sent to financing the costs associated with the implementation of the main functions of the state. The emergency budget actually performed the functions of special funds, he was not alleged, was not published and kept secret. At the expense of his funds redeemed state debt, losses caused by war, natural disasters, etc. caused by war, natural disasters, etc. In addition, the deficit of the ordinary is covered at the expense of the emergency budget, since the USSR budget system envisaged the existence of one state budget.

For the first time, targeted budget funds began to be created in the Russian Federation during the country's transition to new economic relations on the basis of the RSFSR law on the basics of the budget device and the budget process in the RSFSR "of October 10, 1991. The main reason for their creation is the need to allocate extremely important costs and providing them with independent sources of income. Among them, social extrabudgetary funds occupied the leading role.

State extrabudgetary social funds have a targeted appointment, their formation, vacation of funds, determination of financing, i.e. The execution of their budgets is under the control of financial bodies. The Ministry of Finance of the Russian Federation, according to the Regulation on Him, carries out financial control over the rational and targeted expenditure of extrabudgetary funds.

When creating social extrabudgetary funds, the task of "unload" the budget from a significant share was raised social expenseswhich within the budget was funded with great difficulties. Simultaneously with social, other extrabudgetary funds were created. Subsequently, having exhausted a positive resource from the functioning of a number of extrabudgetary funds, the Government of the Russian Federation decided to consolidate them into the budget, while maintaining a certain autonomy of such funds. They are included in the budget of individual articles, that is, transformed into target budget funds. Social funds retained the status of extrabudgetary and were officially approved by the legislative acts of the government and the President of the Russian Federation.

The main stages of the development of extrabudgetary funds. Eatep. (1991-1993). The stage of mass creation of extrabudgetary funds. But it turned out that there was no one to control these funds. Due to the lack of controlling authorities, it was decided to merge the extra-budgetary funds with the budget in order to put them under the control of the Ministry of Finance of the Russian Federation. stage. (since 1994) reducing the number of extrabudgetary funds. Since 1995, all funds, which remained, begins to control the Accounts Chamber. Eatery. (Since 2000 - in the present. BP) Features of the stage:

· the receipt of income into extrabudgetary funds is subject to the control of the tax service in the form of the ESN.

· Expenses of extrabudgetary funds begin to pass through the accounts of the Federal Treasury.

· The system of formation and use of funds of funds is changing. Pension reform is carried out, an insurance system for industrial accidents and prof is introduced. Diseases.

· Like any financial category, extrabudgetary funds perform a distribution and regulatory function. The distribution function was involved in the 1st stage of the development of extrabudgetary funds. At the 3rd stage, an adjusting function was used. Its use led:

a) to the stringent dependence of pensions from the insurance and accumulative parts and from the provision of the right to reduce / increase the rates of insurance premium insurance fees for industrial accidents and prof. diseases (depending on the number of such cases in production).

b) Extrabudgetary funds take away the right to collect funds. And collecting funds united in the ESN, tax structures are engaged. The funds collected are listed on the accounts of extrabudgetary funds in the Federal Treasury.

In the second paragraph of the first chapter, the following state extrabudgetary funds of the Russian Federation were allocated:

Pension Fund of the Russian Federation;

Social Insurance Fund of the Russian Federation;

Federal Mandatory Medical Insurance Fund.

Consider the causes and objectives of creating the above funds

Pensions of Russia's citizens were paid before, but the Pension payment foundation was formed at the expense of the state budget. Social insurance contributions, including the pension, were introduced by enterprises and were very small. With the workers, the contributions did not take at all. But but a significant proportion of profit was expelled to the state budget in this way, social insurance funds were practically merged with the state budget, which gave the opportunity to the state to redistribute them to solve certain priority tasks, and the funds were allocated for social needs for the residual principle. All this distorted real value work force. National the sting of real costs for it, which significantly affected the appointed pension.

That is why in the depths of the USSR, the Pension Fund of Russia, as an independent financial and credit body, was created, which are not included in the state budget and no other budgets and withdrawal. His main idea is that the working force pension is formed on the basis of real income, providing a decent life of pensioners, and it reflects the idea of \u200b\u200bsocial insurance, including the pension, which is carried out by solidarity of labor generations. The independence of the Pension Fund from the state budget makes it possible to conduct timely indexation of pensions and solve many social programs.

One of the goals of education in the early 90s of state extrabudgetary social funds (Pension Fund of the Russian Federation, the State Employment Fund of the Russian Federation, Mandatory Medical Insurance Funds), as well as the reorganization of the Social Insurance Fund of the Russian Federation was to achieve the long-term financial security of each of the types of compulsory social Insurance based on own incomenot included in the budgets of all levels.

The formulation of this task was due to a number of reasons.

First, with the advent of non-state forms of ownership and indigenous change labor relationship The financial capabilities of the state demand dramatically narrowed.

Secondly, against the background of market transformations, the population in need of social protection was significantly increased: the unemployed, partially occupied, homeless, not to mention the great number of citizens with dimensions wages, pensions and benefits that are significantly lower than the subsistence minima of working and retirees.

In this regard, the need to actively and widely apply the mechanisms of compulsory social insurance, with which in the market economy, the management of the typical and most massive types of social risks is associated. We are talking about risks concerning the loss of income due to old age, disability and diseases, the need to carry additional costs of medical care, etc.

Departments of the Fund are created in the territories of all constituent entities of the Russian Federation. The Foundation organizes the fulfillment of the budget of state social insurance, approved annually by federal law, controls the use of social insurance. In the necessary cases, the Fund redistributes social insurance funds between regions and sectors, supporting the financial stability of the system. In addition, the Fund is developed and implemented by state programs for improving social insurance, workers' health.

One of the main reasons for the introduction of compulsory health insurance was the need to improve health care, since the funds allocated earlier from the state budget did not reach the clinic and hospitals, spraying for needs, distant from the needs of medicine.

The second reason was the urgent need to improve the quality medical Services. No wonder it was said: "It is treated for a gift - nothing to be treated."

The third reason consisted essentially in the "serf" attachment of residents to their district, rural and urban clinics at the place of residence.

The introduction of compulsory health insurance in our country makes it possible not only for the choice of polyclinic, but also attending a doctor. According to only one insurance company, 10% of patients preferred to change the therapeutic institution to which they were attached. Insurance companies are an important factor in raising the quality of medical care, as for the poor treatment of the patient, by decision of the expert council, the doctor can pay from his pocket.

All these funds are called extrabudgetary social funds, because they are created in order to effectively implement social programs of the Russian Federation. They form an independent financial and legal framework of federal and local extrabudgetary funds. The independence of extrabudgetary social funds as part of the budget system is that the approval of their budgets is carried out by representative (legislative) bodies, and the execution of fund budgets - executive bodies together with the management bodies independently on the basis of the law on the approval of the budget and the budget regulatory mechanism.

In conclusion, we note that extrabudgetary funds are an important link of the financial system of the state. Accumulating money resources, they direct them to solve important social and economic tasks. As one of the methods for the redistribution of national income state in favor of certain populations, extrabudgetary funds allow us to achieve social consent in society and provide conditions for stable economic growth and progress in the interests of all segments of the population.

2.2 Formation of income and expenses of state extrabudgetary funds of the Russian Federation

In Russia since 1996, targeted budget funds began to be created. Under the target budget funds are subject to cash funds formed as part of the federal consolidated budget of the Russian Federation through targeted sources of funds in order to finance targeted national or territorial costs. Thus, federal territorial and road funds were created in the Russian Federation; Foundation for the Development of the Customs System of the Russian Federation; State Foundation for Combating Crime; Federal Fund of the Ministry of Taxes and Claims of the Russian Federation; Foundation for the Federal Tax Police Service of the Russian Federation, etc. However, they have long been long. In 1990, some of these funds were abolished, and the remnants of their funds are included in the federal budget of the Russian Federation.

Revenues of state extrabudgetary funds are formed by:

mandatory payments established by the legislation of the Russian Federation;

voluntary contributions of individuals and legal entities;

other revenues provided for by the legislation of the Russian Federation.

The spending of funds of state extrabudgetary funds is carried out solely on the purposes determined by the legislation of the Russian Federation, the subjects of the Russian Federation governing their activities, in accordance with the budgets of these funds, approved by federal laws, the laws of the constituent entities of the Russian Federation.

State social extrabudgetary funds are targeted centralized funds of financial resources, formed by mandatory payments and deductions of legal and individuals and intended for the implementation of the constitutional rights of citizens to pension provision, social insurance, social security, health and medical care.

With the help of extrabudgetary funds, the state and municipal education decide the most important social tasks:

social protection of the population

raising the living standards of the population

preservation and improvement of public health,

social orientation of the unemployed population.

providing social services to the population.

The budgets of federal extrabudgetary funds are submitted for consideration and approval of the State Duma and Council

Federation and are accepted in the form of federal laws simultaneously with the adoption of the federal budget law.

The budgets of territorial state extrabudgetary funds are made to consideration by legislative or representative bodies of the constituent entities of the Russian Federation and are accepted in the form of laws of the constituent entities of the Russian Federation at the same time with the adoption of laws on the budget of the constituent entity of the Russian Federation for the next fiscal year.

Sources of formation of income budgets of extrabudgetary funds are:

mandatory payments provided for by the relevant legislative acts

voluntary contributions of legal entities and individuals,

other income.

Articles of expenditures of state extrabudgetary funds are established in strict accordance with their social appointment and approved laws.

Control over the execution of budgets of state extrabudgetary funds is entrusted to the authorities ensuring control over the execution of budgets of the relevant level of the budget system of the Russian Federation.

The revenues of state extrabudgetary funds are formed due to mandatory contributions, as well as voluntary contributions from individuals and legal entities. Consider the receipt of funds to extrabudgetary funds of the Russian Federation for 2011 presented in the form of a chart.

Fig. 1. The receipt of funds to extrabudgetary funds.

Structure of expenses of the Pension Fund of the Russian Federation

Fig. 2 Structure of the expenses of the Pension Fund of the Russian Federation.

As can be seen from the diagram, a significant part (89%) of the expenses of the Pension Fund of the Russian Federation occupy the costs of compulsory pension insurance. They include payments for labor pensions, benefits and compensation (for example, non-working citizens who care for disabled citizens who receive labor pensions, payments for burial benefits, etc.)

2.3 Problems and prospects for the development of extrabudgetary funds

When canceling a single social tax, crucial decisions regarding social insurance were also adopted as economic System - In particular, tariffs for compulsory social insurance were reduced, a regressive scale was introduced to collect salary contributions. The goals declared at the same time coincided with the objectives of the liberalization of the economy and facilitate the tax burden on the employer and on social groups that have a higher income:

simplification for the employer of transfer of contributions;

increasing tax collection;

reducing the tax burden on the wage fund;

stimulating the employer not to leave taxes.

Changes in tax legislation significantly worsened the current financial situation of the distribution component of the pension system and adversely affect the state of the budget of the Russian Pension Fund. The most important guidelines in the construction of national pension systems, according to experts from the International Labor Organization, are: Economic and financial accessibility, individual justice and social efficiency. The analysis indicates that none of the above fundamental approaches of the Pension System of Russia currently does not correspond. So, the financial burden is carried only by employers, for many categories of which payments are excessive. This is especially manifested in relation to the law-abiding payers of contributions for a single social tax paying for a decent wage. And, on the contrary, up to 40-50% or enjoy benefits (small business, agricultural production), or pay most of the salary (up to 60-80%) "in envelopes". This allows them to "save" on pension insurance, but at the same time their employees will not be able to earn a retirement acceptable in size, since they are at all exempted from financial participation in the formation of their pension rights.

Thus, the analysis of the current financial state of the budget of the RF Pension Fund and the forecast for the long term shows a sharp deepening of negative trends in the development of the pension system, which, above all, the threat of loss of financial stability and independence in connection with the imperfection of its financial mechanism.

It is required to form a pension system that would guarantee for employees with medium and high earnings the size of pensions after 35-40 years insurance experience At least 50-60% of their wages. Without solving this task, the economic and social development of the country is doomed to failure.

Changes in legislation regulating compulsory social insurance, in particular, the procedure for its financing, they say more about the elemental rather than the consistent development of this socially significant sphere of life of society.

The state is obliged to bear subsidiary responsibility to the funds. Reducing taxes, to finance social security at the expense of budget funds.

The state should take all necessary measures to reduce the negative workers of workers of labor consequences in the conditions of special harm, including by providing them with additional guarantees and compensation, to which, in particular, and the opportunity to retire in old age in earlier Aged and with a smaller duration of the overall employment experience.

Currently, pensioners contain working citizens: at the expense of their taxes, pensions are paid. Previously, working was several times more pensioners, so taxes were accurate, and the amount of pension is worthy. Now the situation has changed: the total number of workers has significantly decreased. This is due to the demographic crisis.

Obviously, without solving the problems of social insurance on the basis of a truly inherent principles to organize the effective functioning and improving the activities of extrabudgetary funds, it will not be possible. In this regard, you will get acquainted with the concept of long-term socio economic Development Of the Russian Federation developed by the Ministry of Economic Development and Trade of Russia, and consider possible options Decisions and development strategies for demographic policies, improving the pension and health care system in the near future. With the solution of these problems, the social insurance system will improve and the organizational and financial activities of extrabudgetary funds will be stabilized.

The concept notes that the dominant trend in Russia remains a reduction in population. The purpose of the state demographic policy is to reduce the pace of natural loss of the population, the stabilization of population population and the creation of conditions for its growth, as well as improving the quality of life and an increase in the life expectancy. It is necessary to ensure the stabilization of the population at a level not lower than 142-143 million people by 2015 and the creation of conditions for increasing the population to 145 million by 2025 to 145 million people and the average life expectancy of up to 75 years (89).

According to this concept, the priority directions of the State Demographic Policy of the Russian Federation are the following:

Reducing mortality of the population, above all high mortality (men) in working age from external reasons: reducing mortality and injury as a result of road traffic accidents; Prevention, timely detection in the early stages and the treatment of cardiovascular and other diseases that give a high percentage of death among the population; Reducing mortality and injury on industrial accidents and occupational diseases, prevention and timely identification of occupational diseases, development and implementation in conjunction with employers and associations of trade union activities to improve the conditions and safety of labor; Reducing maternal and infant mortality.

Preservation and promotion of public health, an increase in the duration of active life, the creation of conditions and the formation of motivation for conducting a healthy lifestyle, a significant decrease in the incidence of socially significant and the danger to surrounding diseases. An important contribution to the formation of a healthy lifestyle should make the creation of conditions for the physical culture and sports of various groups of the population;

Raising the birth rate, including by birth in families of the second and subsequent children: the development of a family support system in connection with the birth and raising children, ensuring state material support of families with children; improving the quality of medical care to women during pregnancy and childbirth, including the development of perinatal technologies; Phased liquidation of jobs with harmful or dangerous for the reproductive health of the population working conditions, etc.

The tasks of the transformation of Russia in the global leader of the global economy, reaching the level of developed countries in social welfare indicators, new requirements for the health care system are dictated. On the one hand, health value is growing in the Company's priorities system, new medical and technological and social challenges arise related to changes in the demographic structure of the population. The society expects an effective confrontation of the trend of population mortality growth trends, especially in working age. On the other hand, due to the development of medical technology, medical services are significantly increasing significantly affect the health indicators of the population, as evidenced by significant successes in the fight against the most dangerous diseases achieved in Western countries over the past 2-3 decades.

IN last years The state was made large investment in health care, but the burden of accumulated problems remains very significant. The health lag from Western countries is much stronger than many other key sectors of the economy. To confront new challenges, it is necessary to create a substantially new health care system, increasing its technological, organizational and professional level. This requires a noticeable increase in health care site in the system of budget priorities at all levels of government.

It is also necessary to conduct institutional transformations in the management and health financing system. In combination with additional investments, this will solve the most acute problems arising in health care. It is important to make the development of health care an element of the policy of combating inequality, ensuring reliable protection of citizens from particularly significant expenses in the event of serious diseases. The level of this protection should be the most important indicator of the efficiency of the industry.

The goal of public health policy is improving the quality and availability of medical care, improvement on this basis of population health indicators, an increase in life expectancy, mortality. The achievement of this goal implies the preservation of the health priority strategy.

The implementation of this goal involves the decision of the following priority tasks:

Increasing the role of preventing diseases and the formation of a healthy lifestyle: a significant increase in the role of the prophylactic component in the activities of the primary medical care, both on the basis of periodic dispensarizations and by continuously monitoring risk groups; Formation of an effective system for the prevention of alcohol and drug dependence, the improvement of the legislative and regulatory framework in the field of labor protection, the environment, including the promotion of employers implementing the health promotion and prevention programs, creating incentives for a healthy lifestyle of workers;

Improving the availability of modern medical technologies: ensuring free provision of existing high-techware types, expanding innovation activities for the development of new medical technologies, increasing the level of meeting the needs of the population in high-tech aid from 10-20% to 70-80%; stimulating business investment in health infrastructure and innovative activities based on public-private partnership mechanisms; large-scale investments in improving the professional level of doctors and medium medical personnel with an emphasis on their constant retraining and the development of advanced Western and domestic medical technologies; ensuring compliance of medical practice with the requirements of clinical guidelines and medical standards, the approximation of these requirements for the level of industrialized countries;

Improving the quality and availability of medical care based on a significant improvement in the organization and financial support of medical care: concretization and legislative consolidation of state guarantees for species, volumes, procedures and conditions for free medical care; Modernization of the OMS system, the concentration of the main part of the funds of state health care funds, expanding the functions of insurance medical organizations and raising their role in the planning of medical care; improving federal requirements for the size of contributions to the subjects of the Russian Federation for compulsory medical insurance (OMS) of the non-working population, the use of the mechanism of due federal subsidies; Mitigation of regional differences in the level of financial support for health care at the expense of the federal budget and the centralized part of the revenues from the ESN;

Expanding the possibilities of choice on the basis of the formation of competitive health insurance markets and medical services: indirect stimulation of the development of voluntary health insurance (DMS), including the creation of an association of contributions paid within the framework of OMS and DMS; Facilitating the formation of a competitive model of OMS with an emphasis on the creation of conditions for choosing an insurer by the insured itself, and not an employer, including providing the availability of information on the activities of insurers and medical organizations to facilitate the choice of insured persons; competitive selection of medical organizations to fulfill state, municipal tasks; the formation of clear rules for the activities of private medical organizations, the expansion of their participation in the OMS system using tariffs reflecting the real costs of providing medical care;

The development of solidarity and economically rational forms of attracting funds of the population on the one party will reduce the scale of informal (illegal) payments of patients, on the other, will provide a gradual translation of paid medical services from state and municipal institutions to private medical organizations. In turn, it will strengthen the requirements for reducing excessive capacity of budgetary institutions, today used to provide paid services.

The solution of the listed tasks will reduce mortality from various diseases by an average of 1.5-2 times. The average life expectancy with chronic pathology after the establishment of the disease will increase from 11.5 to 16 years. The share of public health expenditures in GDP will increase from 3.7% in 2007 to 4.7-5% in 2020, private expenses - from 2.3% to 2.7% (including the purchase of medicines) (89) .

The development of the pension system based on insurance principles laid into it will be aimed at raising the life level of all categories of pensioners and ensuring financial stability and balance of the pension system. For citizens focusing on the high size of pension payments, additional incentives must be created to participate in voluntary retirement systems, as well as longer labor activities. Citizens who have not developed the minimum standards of insurance experience will be ensured by the minimum federal Standard Pension provision.

In order to increase the level of material support of citizens already receiving a pension, the following measures will be carried out: the solution of the problem of poverty among pensioners on the basis of the introduction of effective mechanisms for material support of individuals, with low standard of living; improving the efficiency of the pension system management; Ensuring a stable receipt of funds to finance a labor pension based on the use of a mechanism for regular indexation of the parameters of the regressive scale of a single social tax and insurance premiums to the Pension Fund of the Russian Federation.

Increasing future pensions to employees who are retired over the next 20 years and form their pension rights mainly in the framework of the distribution component of the pension system, it is supposed to be achieved on the basis of strengthening the role of the insurance part of the labor pension in ensuring the differentiation of pension payments depending on the duration and participation of the employee in compulsory pension insurance; The formation of effective incentives of a later voluntary retirement of citizens who worked without the appointment of a pension after reaching the retirement age.

All citizens, both employees, and pensioners will be able to realize additional opportunities to increase their pensions based on the formation of a system of co-financing voluntary pension savings by the state, as well as employers; development of a non-state pension system and voluntary pension insurance by implementing additional measures to stimulate them; Creating mechanisms to use a part of state ownership assets to increase the size of pension savings and pension payments.

It is envisaged to reform a single social tax and contributions to compulsory pension insurance providing for maintaining an effective tariff. It should also consistently reduce the tax burden on low-income segments of the population, to improve in stimulating purposes, the procedure for taxing incomes of the population. Reforming taxes and contributions to social needs should be carried out in conjunction with reform of pension, medical and social insurance systems.

The need to reduce the gap between the income of the working population and pensioners in the context of the deterioration of the demographic situation will require additional resources to finance pension payments. In the long term, the positive effect will bring expected innovations in the pension system, including the implementation of the program of co-financing voluntary pension savings using the national welfare fund. Throughout the entire period, the funds of the National Welfare Fund and income from their investment will be used to co-finance voluntary pension savings of citizens, as well as ensuring the balance of the pension system.

Conclusion by chapter.

State extrabudgetary fund - fund of funds, formed outside the federal budget and budgets of the constituent entities of the Russian Federation and intended for the implementation of the constitutional rights of citizens to pension provision, social insurance, health and medical care. The costs and income of the state extrabudgetary fund are formed in the manner prescribed by the Budget Code of Russia, as well as other legislative acts, including the laws on the budget of the Russian Federation for the appropriate year. The formation of extrabudgetary funds is carried out at the expense of mandatory target deductions. The amounts of deductions in extrabudgetary funds are usually included in the cost of the cost and are established as a percentage of the wage foundation. Russia has more than 30 extrabudgetary funds of social and economic purposes. In these funds, over 60% of state revenues are concentrated.

The incomes and expenses of the State Extrabudgetary Fund form its budget intended for financial support for tasks and the functions performed. Projects of state extrabudgetary fund budgets are developed by their management bodies and are submitted to the executive bodies that convey them for consideration by legislative or representative authorities. They are submitted simultaneously with the projects of the relevant budgets for the next fiscal year.

The process of creating, distributing and using extrabudgetary funds is directly related to all economic, political, social and other trends in society. Therefore, when improving the extrabudgetary fund system, external factors must be taken into account, since all the "vital" industries are closely connected with each other and changes in the qualitatively better side of some leads to negative consequences Others.

Conclusion

An important link of the financial system is the extra-budgetary funds of the state - a collection of financial resources that are at the disposal of central or regional local governments and having a targeted purpose. The procedure for their education and use is governed by financial order.

The transition to a market economy was accompanied by the modernization of the entire financial system of the Russian Federation. To the greatest extent, this refers to its central link - budget. From the budget, extrabudgetary funds gradually stood out, among which social funds occupied the main place.

The creation of extrabudgetary funds needs to be a state for more efficient use of its financial resources. The specificity of extrabudgetary social funds is a clear consolidation of profit sources for them and, as a rule, strictly targeted use of their funds.

Each of state extrabudgetary funds is an independent financial and credit institution. Funds are spent on statutory activities caused by the social purpose of the Fund. In addition, as a financial and credit institution, an extrabudgetary fund may appear in the financial market as an investor, acquiring government securities in order to obtain income and increase financial resources.

Thus, we found out that extrabudgetary funds are one of the methods for the redistribution of national authorities in favor of certain social groups. The state mobilizes part of the incomes of the population to finance their activities. Extrabudgetary funds solve two important tasks: providing additional funds to the priority sectors and expansion of social services. They help to solve facing the economies of the task of ensuring the rise of production, overcoming temporary stagnation and instability of crisis phenomena.

Extrabudgetary funds are owned by the state, but are autonomous. They are usually strictly targeted.

All extrabudgetary funds in addition to the general traits characteristic of any financial fund, have their own signs that allow them to separate them from other funds. As such a sign, it is incorrect to use the word "extrabudgetary", since then, in fact, any financial fund that is not included in the budget can be attributed to extrabudgetary funds, i.e. Any financial fund functioning "out of the budget" - industry financial funds, financial funds of organizations, etc. In the scientific understanding to extrabudgetary funds, as a link of state and municipal finances, only those of them include the means of which the state authority of the corresponding level is disposed of or local government.

As the main feature characteristic of extrabudgetary funds and distinguishing them from budgets is that they must have a targeted appointment that determines their income and the use of funds that correspond to the name of the Fund. Unlike extrabudgetary funds, the funds of budgets of all levels are deleted and there is no targeted compliance between the type of tax or the collection and costs of the budget. The emergence of extrabudgetary funds without a specific target direction, the costs of which duplicated budget costs, as was common in Russia in the 1990s. XX century, it is economically ineffective, since, firstly, there is a spraying of funds, the possibilities of maneuverable use of them are reduced, secondly, the costs of managing these funds are increasing.

To finance the same needs, it is advisable to create only one extrabudgetary fund. This is very important, since the multiplicity of funds created for the same goal does not allow you to quickly evaluate all available resources. In addition, an important requirement for extrabudgetary funds is to determine the optimal duration of their functioning, it depends on the complexity and nature of the tasks, to solve the fund. They can be created on a very long term (for example, those in which funds for pension provision of the population are accumulated), or for a period of several years, formed to finance important expenses in a certain historical period (this is, for example, extrabudgetary funds for economic purposes). As a rule, with the solution of the tasks assigned the need for such funds disappears.

Currently, in Russia, in the composition of state financial resources, in addition to budgets of different levels, state extrabudgetary funds are functioning, accumulating financial resources to implement the constitutional rights of citizens of the Russian Federation for social security by age (Pension Fund of the Russian Federation); Social security for the disease, birth and raising children (social insurance fund of the Russian Federation); Health and receiving free medical care (compulsory medical insurance funds).

Municipal extrabudgetary funds are formed at the expense of the following sources:

voluntary contributions of legal entities and individuals;

income from auctions, with the exception of income from the privatization of enterprises, the implementation of property (asset) of existing, liquidated and liquidated enterprises of municipal property, as well as unfinished construction objects;

penalties for environmental pollution, irrational use of natural resources and other violations of environmental legislation, sanitary standards and rules, as well as payments compensating for damage. The amounts of these fines and payments are used for intended purpose to carry out environmental, preventive and wellness activities;

fines for damage and loss of monuments of history and culture in municipal property, other violations of the legislation on the protection of these objects, as well as payments compensating for damage. The amounts of these fines and payments are used to carry out measures to restore and maintain the preservation of monuments of history and culture in municipal property;

other revenues of extrabudgetary funds in accordance with the legislation of the Russian Federation.

The main reason for the occurrence of extrabudgetary funds is the need to allocate extremely important expenses for the society in a special group and ensuring their independent sources of income. The decision to form extrabudgetary funds is adopted by the Federal Assembly of the Russian Federation, as well as state representative bodies of the subjects of the Federation and local self-government.

Expenses and incomes of extrabudgetary social funds are approved by legislative (representative) bodies in the form of law (decisions) similar to the law (decision) on the approval of the state budget. State social extrabudgetary funds are formed and consumed in the manner prescribed by the Federal Law.

The system of state extrabudgetary funds should be flexible contributing to motivation to work close to reality and to guarantee and fulfill the obligations to protect the social interests of citizens

The established situation in the system of extrabudgetary social assistance funds makes the necessary operational, carefully thought-out and comprehensive change in many parameters of operation. The further development of social extrabudgetary funds, but also the well-being of society, the development of the economy of our country depends on this intervention.

Basic measures to improve the management of extrabudgetary funds include: improving the legislation on retirement age and migration; separation of sources of insurance and non-trap payments; Improving the funds management mechanism; Stimulating income providing sources of funds

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polls studied in the subject: extrabudgetary funds of the Russian Federation and their appointment, the procedure for the formation and direction of the use of funds of extrabudgetary funds of the Russian Federation.

Extrabudgetary funds are funds funds formed outside the federal budget and territorial budgets. Funds of extrabudgetary funds have strictly targets and are intended to implement the constitutional rights of citizens to pension provision, social security and insurance, health and medical assistance. The funds mobilized in extrabudgetary funds allow the state to carry out social policy.

In the USSR, social protection of the population was implemented through the state budget of state social insurance, which in turn was part of State budget of the whole country.

In accordance with the Law of the RSFSR "On the basics of the budget device and the budget process in the RSFSR" in 1991, funds allocated for social security and social insurance were derived from the state budget and extrabudgetary funds were created on their basis.

The composition of state extrabudgetary funds includes:

Pension Fund of the Russian Federation;

Social Insurance Fund of the Russian Federation;

Federal Mandatory Medical Insurance Fund.

Sources of formation of extrabudgetary funds are:

Mandatory payments established by the legislation of the Russian Federation, the subjects of the Russian Federation, as well as decisions of local authorities;

Voluntary contributions of legal entities and individuals;

Revenues received from the placement of temporarily free funds;

Other revenues provided for by the relevant legislative acts.

The main source of funds of state extrabudgetary funds is a single social tax. It - federal taxHe enters the federal budget, and then in accordance with the approved rates, is distributed among the funds and the federal budget.

The budgets of state extrabudgetary funds of the Russian Federation are discussed and approved by the Federal Assembly of the Russian Federation in the form of federal laws simultaneously with the adoption of the Federal Law on the Federal Budget for the next fiscal year.

The Pension Fund of the Russian Federation (FIU) was established on the basis of the Resolution of the Supreme Council of the RSFSR of 12/22/1990 in order to public administration of finances of pension provision of citizens. The task of the Pension Fund is the target collection and accumulation of funds for paying pensions and benefits for children, as well as the organization of their financing.

The main part of the revenues of the Pension Fund of the Russian Federation comes through payments for the Unified Social Tax of Employers and Individual Entrepreneurs. In addition to the obligatory contributions, the Federal Fundamental Budget may receive funds for targeted financing of state pensions and benefits; revenues from the capitalization of a part of the temporarily free funds of PF and from servicing PF accounts by commercial banks; penalties and fines; Voluntary contributions of citizens, etc.

Concentrated funds in the Pension Fund of the Russian Federation are sent to:

1) payment in accordance with the legislation operating in the Russian Federation, interstate and international treaties of state pensions;

2) the payment of childcare benefits over one and a half years;

3) the provision of social protection authorities for the elderly and disabled citizens, etc.

According to the new pension model, contributions to the FIU, which constitute a set of 28%, are divided into three parts: 14% are sent to the federal budget and are used to pay the basic state pension (the minimum guaranteed is 450 rubles); 8-12% of the wage are the insurance part of the labor pension and are listed in the FIU (together with the base part there should be at least 600 rubles, but not exceed 50% medium salary for all the time of work); From 2 to 6% are sent to the Foundation for the formation of a "accumulative component of labor pension"

Thus, the amount of pension in the new pension model is determined primarily not in experience of the employee, and its real earnings and the amount of deductions to the Pension Fund produced by the employer. This should stimulate workers, and followed by them and employers, to the failure of various kinds of "gray" salary schemes and bring the hidden parts of salaries from the shadows, thereby increasing the receipt of funds for the payment of pensions today's retirees.

The State Social Insurance Fund is a centralized fund of state-to-country monetary resources, distributed in both the territorial and sectoral cuts.

This fund is created by the Insurance method with the obligatory participation of enterprises and persons engaged in entrepreneurial activities.

Sources of Fund's education are: deductions from mandatory payments for a single social tax; revenues from investing temporarily free funds FSS and their capitalization; allocations from the budget; voluntary contributions of citizens; Other arrivals.

Fund tools for social insurance are sent to:

1) the payment of benefits for temporary disability, pregnancy and childbirth, at the birth of a child, to care for the child before reaching them the age of one and a half years, for burial;

2) Sanatorium-resort treatment and rehabilitation of workers and their families, as well as other purposes state insuranceprovided for in the legislation (partial content of sanatoriums-pretabilities, sanatorium and wellness camps for children and young people, therapeutic nutrition, reference to the place of treatment and recreation and back and others);

3) ensuring the state guaranteed benefits for temporary disability, pregnancy and childbirth, at the birth of a child, to care for the child before reaching them the age of one and a half years, for the burial, sanatorium treatment and rehabilitation of workers and their families, as well as other objectives of the state social social insurance;

Funds of compulsory medical insurance of the RFSRADA in 1991 in accordance with the Law of the RSFSR "On Compulsory Medical Insurance in the RSFSR" of June 28, 1991

Fund funds are designed to finance insurance organizations of medical care and other services in accordance with compulsory health insurance agreements. Such funds were created at the federal and territorial levels.

Mandatory medical insurance is intended to ensure the fulfillment of medical and medicinal assistance provided in volumes and in accordance with the target programs within the framework of public policy.

FOMS funds are formed by payments from obligatory payments for the ESN; revenues from investing temporarily free funds of the FSS and their capitalization; allocations from the budget; voluntary contributions of citizens and others

History of the FFR

On June 12, 1990, a declaration on the state sovereignty of Russia was adopted. From this time, the new history of the country and the reorganization of all state institutions is conducted. It is noteworthy that the first polygons for the radical modernization of the socio-economic device of the new Russia became the spheres of education and social security. On November 20, 1990, the Federal Law "On State Pensions in the Russian Federation" was adopted. This law marked the formation of a new type pension system in Russia, fully autonomous from the Union Budget of the USSR, which ceased to exist at the end of 1991. The new pension law of Russia was recognized as rather radical for his time, taking into account the acute political and social economic crisis On the entire post-Soviet space. All previously active system of personal, sectoral, regional and other social benefits and differentiated premiums to the pension were canceled. Instead, they established a single pension system of Russia. In accordance with Article 1 of the Law "On State Pensioners in the Russian Federation", the main criterion for differentiation conditions and the norms of pension provisions was recognized "labor and its results". Accordingly, instead of the previous branched and multi-level pension system, only two types of pensions were established: Labor and Social . At the same time, the right to receive a pension on the general reasons with citizens of the Russian Federation had all foreign citizens (including residents of other republics of the former USSR), as well as stateless persons, constantly or temporarily residing in the territory of the Russian Federation.

At the first stage, the pension system of Russian citizens continued to function on the basis of the distribution scheme of the Soviet period. The pension budget was replenished by deductions from the general wage fund of enterprises. But in the conditions of the transition to the market economy, which was accompanied in the early 1990s, the mass unemployment and bankruptcy of many large (budget-forming) enterprises, further support for the consolidated pension system became impossible. To fulfill the social obligations of the state, the search for more advanced financial mechanisms corresponding to new economic realities was required.

These tasks were assigned to a new credit and financial organization - Pension Fund of Russia (FIU)It was founded on December 22, 1990. For the first time in the country, an autonomous extrabudgetary system of financing social benefits and the formation of sources of pension capital was created. During 1991-1992 Departments of the Russian Pension Fund were created in all subjects of the Federation.

The funds of the FIU were formally separated from the federal budget, but at the same time remained the property of the Russian Federation. This pension management structure was not typical for foreign pension models, but it was she who played an important role in the further development of the social insurance system in Russia. Including providing a certain degree of protection of pension capital during periods of financial and economic destabilization.

The first budget of the FIU was formed in the conditions of an acute crisis of non-payment. Therefore, one of the first practical steps of the newly created financial institution was the attraction of borrowed funds in commercial banks in the amount of 6.6 billion rubles. Thus, the Pension Fund solved the problem of repaying the debt of the Union and Republican budgets for the payment of pensions and social benefits for 1991.

Already at the first stage of the work of the FIU (in 1991-1994), despite numerous difficulties, the work of the pension system was able to stabilize. The number of Russian pensioners increased by the dissemination of new pension conditions on creative workers, clergymen, individual entrepreneurs and other categories of working citizens who were not included in the country's pension system until 1990.

The sharp deterioration in the macroeconomic situation and the growth of inflation in the first half of the 1990s. led to a sharp decrease in the real purchasing power of pension payments. In order to prevent the imparting of pensioners, the Government of the Russian Federation decided on regular indexing of pensions, prevailing support for the least secured citizens. In November 1993, a fixed compensatory surcharge was introduced to all pensions comparable to the minimum pension in old age. This made it possible to increase the revenues of pensioners in real terms. Already in early 1994, the growth of pensions in Russia was ahead of the growth of wages, and the average pension exceeded the subsistence minimum of the pensioner. In addition, recipients of labor and social pensions first gave way to leadership in the list of the most poor categories of citizens of Russia by incomplete families with children and large families.

Modernization of the system of social protection and raising the standard of living of the most vulnerable part of the population has become one of the priority goals of subsequent social reforms of the government, which was carried out with the direct participation of the Pension Fund of Russia. During the whole complex of radical reforms of pension and social security carried out in Russia over the past 25 years, the functions of the Pension Fund have significantly expanded. In addition to the payment of labor and social pensions, the Pension Fund of Russia collects insurance premiums within the system of compulsory pension insurance of citizens; pay all types of benefits to preferential and poor categories of citizens; Issue state certificates on family (maternal) capital of each family at the birth of the second and subsequent child; implementation of the program of state co-financing of pensions; Formation, investment and payment of funds of the accumulative part of the pension capital participants of the social insurance system and many other functions.

In 2014, the pension and social security system in the Russian Federation numbered more than 41 million pensioners, which is more than half of the economically active population of Russia (more than 75 million people). About 16 million people became participants of the state co-financing of pensions. Certificate recipients for family (maternal) capital have become more than 5 million families with children, and more than 90 percent of them used a one-time payment (equivalent of about $ 10,000) to improve housing conditions.

Currently, the Russian Pension Fund on the basis of international agreements is carried out pension payments In 109 countries of the world. Among the foreign countries with which the Russian Federation agreements concluded on mutual pension provision, the largest number of addresses of Russian pensions lives in the Republic of Belarus, Latvia, Bulgaria, Estonia and Ukraine. At the same time, from all countries with which the Russian Federation have no such contracts, the largest number of Russian pensioners live in Germany, Israel, USA, Canada and Finland.

But the reform of the pension system in the Russian Federation is still far from completion. In 2013, the Pension Fund of Russia began to implement a new long-term development strategy of the Pension System of the Russian Federation. One of the key goals of the strategy is the development of a three-level pension system model based on compulsory pension insurance, corporate pension systems and voluntary pension insurance. It is this model that is being implemented in Russia from January 1, 2015 will be able to provide the greatest balance of the country's pension system in the long term.

As a result of the study of material ch. 6 learning should: o know: socio-economic role of extrabudgetary funds, sources of formation of income of extrabudgetary funds, sending funds tools; about understand: Features of the influence of payments from funds to the level and quality of life of certain categories of citizens; The relationship of legislative changes in the field of extrabudgetary funds with the goals and objectives of the country's socio-economic development; Perspectives of funds;

about be able to " Analyze the dynamics of the revenue and consumables of the funds, determine the causes of changes in the budgetary articles of the funds and the impact of these changes to the implementation of the constitutionally enshrined rights of citizens.

Classification of extrabudgetary funds and their role in solving social issues

Extrabudgetary funds - One of the links of the state budget system. With their help, the redistribution of national income is being carried out in the interests of government bodies and the implementation of the constitutional rights of citizens. The specificity of extrabudgetary social funds is to clearly consolidate the income sources and strictly target use their funds.

The term "extrabudgetary funds" is referred to funds of funds formed outside of any budget beyond. Social importance has state extrabudgetary funds - funds funds formed outside the state budget. In many countries, such funds appeared historically earlier than the unified budget of the state arose, and were always targeted: at the expense of such special government funds, the government financed operations of a temporary nature, individual events and emergency situations, unforeseen expenses. For the formation of incomes of special extrabudgetary funds, special income sources were used, separate special accounts in banks were opened.

With the advent of the budget, the role of extrabudgetary funds did not decrease, but, on the contrary, increased, since for the governments of many countries, the presence of extra-budgetary funds means not only the possibility of operational coverage of budget deficit, cash gaps, emergency and unforeseen expenses, but also, as a rule, spending uncontrollable funds at their discretion.

Transformation of the socio-economic system of Russia in the early 1990s. Created a radically new situation for the country's population, which was characterized by the unusual high level of social risks. Reforming the economy and social sphere, the unfavorable demographic situation coincided with the exacerbation of competition in world finance and labor markets, with the development of globalization of the global economy, which eventually strengthened the adverse effects for the country's population and led to a large-scale unemployment, a decrease in labor costs and Social security, medicine, education and culture.

The state of state social security and its capabilities decreased with the approval of the diversity of ownership. In this regard, since the early 1990s. On the agenda of State Social Policy, the strategic task of modernizing the social protection system, adapting it to the requirements of the market economy, the formation of economic, organizational and legal mechanisms of social insurance.

Solving this task, the legislative and executive bodies of the country developed a legislative base of social insurance, which regulates the activities of the main subjects of legal relations in this field, created state social extra-budgetary funds - the Pension Fund of Russia (FIU), the funds of compulsory medical insurance (federal and regional) (FOMS), Social Insurance Fund of the Russian Federation (FSS).

Social protection of the population includes: social security, social assistance, social guarantees, social insurance.

In accordance with the Russian Federation, state extrabudgetary funds are intended to implement the constitutional rights of citizens:

O on social security by age;

On social security for illness, disability, in the event of the loss of the breadwinner, the birth and raising children and other cases provided for by the legislation of the Russian Federation on social security;

On the protection of health and receiving free medical care.

The developed financial instruments and social protection mechanisms allowed in conditions of large-scale changes in the economic and social spheres of the country of the 1990s. Prevent extreme forms of poverty and poverty of the population, to preserve at least some provision of retirees, attract financial resources for medical care.

In the Russian Federation, the first extrabudgetary funds began to be created during the transition of the country to new economic relations on the basis of the RSFSR law of 10.10.1991 No. 1734-1 "On the basics of the budget device and the budget process in the RSFSR". In the future, the process of their creation and operation was regulated by the laws of the Russian Federation:

• 0 of local self-government in the RSFSR (from 06/06/1991);
• 0 On the basics of budget rights and rights to form and use extrabudgetary funds for representative and executive bodies of state power, republics as part of the Russian Federation, autonomous region, autonomous districts, edges, regions, cities of Moscow and St. Petersburg, MSA (08/15/1993 );
• 0 on the general principles of organizing local governments in the Russian Federation (from 12.08.1995);
• 0 O. financial basics local self-government in the Russian Federation (from 09/23/1997);
• 0 legislative acts on the basis of which separate extrabudgetary funds were created;

The legislative acts of the modern period, which ensured a new role and the impact on the social protection of certain categories of citizens of the country.

The classification of extrabudgetary funds in different criteria is presented in Fig. 6.1.

P and s. 6.1. Classification of extrabudgetary funds

Extrabudgetary funds are characterized by a number of features: oh have a strictly target orientation;

O have the right to financial assistance from the federal budget under certain conditions;

About funds of funds are designed to finance expenses not included in the budget;

About contributions to the funds and relationships arising from their payment are obligatory, although not defined by the Tax Code of the Russian Federation;

The funds of funds are owned by the state, are not included in the budgets of various levels, are not subject to withdrawal to any goals that are not directly provided by law;

The consumption of funds of the Fund is carried out on the basis of the laws adopted at the federal and regional levels.

Through extrabudgetary funds go large sums Financial funds, especially through the Pension Fund. In fig. 6.2 Presented Data for 2011

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Ministry of Education and Science of the Russian Federation

Federal state budgetary educational institution higher education

"Russian Economic University named after GV Plekhanova "

COURSE WORK

in disciplines: "Finance" and "Economic Statistics"

on the topic: "Features of the formation and use of finance of state extrabudgetary funds"

Moscow - 2015.

Introduction

The transition to a market economy has changed the content of the economic mechanism in Russia, organizational structures Its individual parts, including the financial system upgraded. It is generally accepted that extrabudgetary funds are one of the mechanisms for the redistribution of national state income in favor of certain social groups of the population, while the state mobilizes part of the population income to funds to finance various socio-economic events. The formation of extrabudgetary funds allows you to solve the two most important tasks: ensuring additional funds of priority areas of the economy and the expansion of social services to the population.

The global financial crisis led to a decrease in the life of the overwhelming population. Under these conditions, on the one hand, the need for a concentration of limited financial resources at the state level arises, and on the other hand, the state has the need to rank public needs for the degree of importance and to meet the most pressing of them to form target cash funds. extrabudgetary fund Financial

It is historically determined that the allocation of extrabudgetary funds from the budget has been gradually, their creation has been necessary to the state for more efficient use of their financial resources. The specificity of extrabudgetary social funds is to clearly consolidate the income sources for them and, as a rule, strictly targeted their funds. Therefore, the lack of developing problems of formation and development of extrabudgetary funds determined the relevance of the topic of research.

The purpose of writing work is to reflect the essence of state extrabudgetary funds of Russia and determine their place in financial System Of the Russian Federation, as well as investigate modern trends in the formation and use of extrabudgetary funds.

Methodological I. theoretical basis The course work was a circle of regulatory and legal acts of the Russian Federation, the works of domestic and foreign scientists, specialists in the field of budget and finance, statistical data, materials of periodicals, the information system "Consultant Plus", devoted to the problems of the functioning of extrabudgetary funds.

The work consists of introduction, two chapters, conclusion, the list of used sources and applications.

Chapter 1. Theoretical aspects Functioning extrabudgetary funds

1.1 Economic essence, features and types of extrabudgetary funds

Extrabudgetary funds are a specific form of redistribution and use of the country's financial resources to finance the specific social and economic needs of national or regional importance.

Through the creation of extrabudgetary funds of any level of any level, significant resources are involved in financing targeted measures through special contributions and other sources. With the help of extrabudgetary funds, two main tasks are solved: ensuring additional funds of the priority areas of the economy and the expansion of the financing of social services for the population.

Extrabudgetary funds, being an integral part of the financial system of the Russian Federation, have a number of features:

· Planned by the authorities and management and have a strictly targeted orientation;

· Fund funds are used to finance government spending not included in the budget;

· Is formed mainly due to the obligatory contributions of legal entities;

· Insurance contributions to funds and relationships arising from their payment have a tax nature, fees fees are established by the state and are mandatory;

· Cash resources of funds are in state ownership and are not included in budgets;

· Expenditure of funds from funds is carried out by order of the government or authorized by the authority (Board of the Fund)

The most often extrabudgetary funds are classified according to the following criteria:

· Damage to action - permanent and temporary;

· Accessories - state, local, interstate;

· Use destinations - social, credit, economic, scientific, investment, etc.

The volume of income of state social funds in Russia is more than half of the revenues of the federal budget, it is formed at the expense of mandatory payments established by the legislation of the Russian Federation, voluntary contributions of legal entities, special loans, as well as income from the activities of the Fund itself.

On the this moment There are three state social extrabudgetary funds:

1. Pension Fund of the Russian Federation (FIU),

2. Social Insurance Fund of the Russian Federation (FSS),

3. Federal and territorial funds of mandatory health insurance of the Russian Federation (FOMS).

Social extrabudgetary funds accumulate funds for the implementation of the most important social guarantees: state social security by age, for illness, in the event of the loss of the breadwinner, for the birth and education of children, health care and receiving free medical care and others.

Social extrabudgetary funds are independent financial and credit institutions. Legal status, the procedure for the creation, activities and liquidation of the Fund are determined in accordance with the budget Code of the Russian Federation. The projects of budgets of extrabudgetary funds are considered and approved by the State Duma and the Federal Assembly in the form of federal laws. Operational management of extrabudgetary funds is carried out by a specially created administrative apparatus that have relevant rights and obligations.

1.2 Evolution of extrabudgetary funds in Russia, their role in the National Financial System

The mass appearance of extrabudgetary funds refers to the beginning of the 90s of the XX century, which is due to the systemic crisis of the state economy. A sharp decline in production led to a decline in budget revenues, the incomes of which ceased to cover social spending.

The main disadvantage of budget financing is to deplete budget funds and, as a result, the possibility of insufficient funding for social and economic programsUnder these conditions, a funded funds were needed to be separated from the budgets with revenue sources enshrined. This kind of funds allow the state more efficiently accumulate monetary resources and consume them in accordance with the targeted purpose.

Target state funds of cash arose in our country long before the economic crisis of the 90s of the XX century. Until 1938, there was a so-called social insurance budget, approved separately from the state budget. Since 1938, this budget has become an integral part of the state budget of the USSR and was formed at the expense of insurance premiums of enterprises, institutions, organizations. The State Social Insurance Budget was compiled by the All-Union Central Council of Trade Unions (hereinafter - the WCSPS).

From 1970 to 1991, in accordance with the decision of the Council of Ministers of the USSR of March 27, 1970 No. 214 in the state budget, there was a special fund designed for social insurance of collective farmers and formed by the deductions of collective farms in the amount of 2.4% of the wage foundation.

One of the first extrabudgetary funds in the early 90s of the last century was the Pension Fund of the USSR, formed in accordance with the Law of the USSR of May 15, 1990 "On Pension Provision of Citizens in the USSR". From that time in the USSR, and then in the RSFSR, the active process of formation of numerous, extrabudgetary funds for social and economic orientation, whose peak came to the period from 1993 to 1998. At that time, at the federal level, the Pension Fund of the Russian Federation existed, the Federal Fund for Compulsory Medical Insurance, the Social Insurance Fund, the State Employment Fund of the Russian Federation, the Reproduction Fund of the Mineral and Raw Material Base of the Russian Federation, Federal Road Fund, Federal Ecological Fund, Development Fund Customs system of the Russian Federation, Fund for the development of enforcement proceedings and so on.

No smaller number of extrabudgetary funds existed at the level of the constituent entities of the Russian Federation, as well as in municipalities. The number of funds was not constant: some funds existed no more than a year, others act to date, for example, the Pension Fund of Russia.

The new stage of the development of target funds was the entry into force of January 1, 2000 of the provisions of the Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ, according to which only four social extrabudgetary funds can be operated at the federal level: Pension Fund of the Russian Federation, Social Insurance Fund Of the Russian Federation, the federal fund of compulsory health insurance and the State Employment Fund of the Russian Federation (hereinafter referred to as PFR, FSS, FOMS and GFZN, respectively). The remaining trust funds continued their existence as budget funds. From January 1, 2001, in connection with the consolidation in the federal budget, GFZN ceased its independent existence. Now part of its functions is performed by the Federal Working Service and Employment.

Thus, currently existing extrabudgetary funds make a kind of second, the "social" budget of the Russian Federation.

1.3 Sources of formation and directions for expenditure funds of extrabudgetary funds of the Russian Federation

Insurance premiums from January 1, 2014 are the main source of formation of budgets of state extrabudgetary funds.

Paters of insurance premiums are employers' organizations of all forms of ownership. The object of taxation by insurance premiums recognize payments and other remuneration accrued by payers of insurance premiums in favor of individuals on labor contracts and civil law agreements.

Features of the activities of extrabudgetary funds were allocated to Chapter 17 "Budgets of State Extrabudgetary Funds" of the Budget Code of the Russian Federation (hereinafter referred to as the BC of the Russian Federation).

In accordance with Article 145 of the BC of the Russian Federation, draft budgets of state extrabudgetary funds are drawn up for the next fiscal year and the planning period and are submitted to the Ministry of Health and Social Development of Russia, for the introduction of the Government of the Russian Federation with the projects of relevant budgets.

The budgets of state extrabudgetary funds of the Russian Federation on the submission of the Government of the Russian Federation are accepted in the form of federal laws. Budgets and reports on the execution of budgets of state extrabudgetary funds are approved by federal laws for each extrabudgetary fund separately. The budgets of territorial extrabudgetary funds are approved by the laws of the constituent entities of the Russian Federation.

In 2013, the Federal Law No. 212-FZ was adopted "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Mandatory Medical Insurance and the Territorial Mandatory Medical Insurance Funds", in accordance with which a single social The tax from January 1, 2014 was replaced by insurance premiums directly to the FIU, FSS, federal and territorial FOMS.

Since 2011, insurance premiums are paid by employers at a single rate with the amount of payments and other remuneration not exceeding 463,000 rubles per year in favor of one employee. Over this amount of payments and other remuneration are not subject to and, accordingly, insurance premiums are not paid. If the employee operated in two or more organizations, the payments restriction applied for each organization separately.

Currently, the funds of state extrabudgetary funds of the Russian Federation are formed due to:

insurance premiums of employers;

insurance premiums of citizens dealing with individual labor activity, including farmers and lawyers;

insurance contributions of other categories of working citizens;

funds accounted for from employers and citizens as a result of the presentation of regressive requirements;

voluntary contributions (including currency values) of individuals and legal entities;

revenues from the capitalization of funds of the FIU and other revenues of financial resources that are not prohibited by law, as well as in other cases established by law.

The Pension Fund of the Russian Federation is one of the most significant social institutions of the country, this is the largest federal system for the provision of public services in the field of social security in Russia.

The FIU was formed on December 22, 1990 for the Pension Finance Financial Management, which it was necessary to allocate in an independent extrabudgetary fund. With the creation of the Pension Fund of Russia, a fundamentally new mechanism for financing and paying pensions and benefits appeared. The pension system of Russia has exploited significant changes several times. Until 2002, the distribution system of pension savings existed in Russia, the model was socially equalized. From January 1, 2002, a modern distribution and accumulative retirement system began to function in Russia. From now on, entered into force new system Mandatory pension insurance. After the transformation carried out, the labor pension began to consist of three parts: insurance, cumulative and basic. In the course of the development of pension reform since 2007, the pension began to consist of two parts: insurance and accumulative.

FIA funds are sent to:

payment in accordance with the legislation current on the territory of the Russian Federation, interstate and international treaties of state pensions, including citizens leaving the Russian Federation;

paying child care benefits over the age of one and a half years;

provision by social protection authorities for the elderly and disabled citizens;

Financial and financially - technical support current activities FIU and its organs.

The funds of state social insurance of the Russian Federation operates the Social Insurance Fund of the Russian Federation.

FSS funds are sent to:

payment of benefits for temporary disability, pregnancy and childbirth, women who are registered in early deadlines pregnancy, at the birth of a child, with the adoption of a child, care for the child before reaching them the age of one and a half years, as well as social benefits for the burial or reimbursement of the value of a guaranteed list of ritual services;

payment of additional weekends for the care of a disabled child or disabled since childhood until the age of 18 years is achieved;

payment of vouchers for workers and their children to spa institutions located in the Russian Federation and to the Sanatorium-resort institutions in the CIS member states similar to which are not in the Russian Federation, as well as therapeutic (dietary) nutrition;

The partial content of the sanatorium-pretended insuranceors on the balance sheet, which has licenses for the right to occupy this type of activity (payment for food costs, treatment and medicines, employee salary, cultural service);

Partial payment of vouchers in children's country health camps located in the Russian Federation, for children working citizens;

Partial content of children's-youth sports schools (payment of costs of labor of the coaching and teaching staff and rental of premises necessary for the training process);

payment of travel to the place of treatment and back;

creating a reserve to ensure the financial stability of the Fund at all levels;

Providing current activities, the content of the Fund Management Apparatus.

The federal compulsory health insurance fund is implementing government policies in the field of compulsory medical insurance of citizens as an integral part of state social insurance, due to its funds are provided:

Specialized medical assistance provided in federal medical institutions, the list of which is approved by the Ministry of Health and Social Development of Russia;

high-tech medical care provided in medical organizations in accordance with the state assignment formed in the manner determined by the Ministry of Health and Social Development of Russia;

Medical assistance provided for by federal laws for certain categories of citizens, provided in accordance with the state task and in the manner determined by the government;

additional measures to develop the preventive selection of medical care in accordance with the legislation of the Russian Federation;

Additional medical assistance provided by the therapists' physicians, pediatrician communistrators, general practitioners (family doctors), medical sisters of district police officers, medical sisters of general practitioners (family doctors) of federal state institutions under the jurisdiction of federal biological agency;

Additional medical care provided by the therapists' physicians, pediatrician communities, general practitioners (family doctors), medical sisters of district police officers, medical sisters of general practitioners of health institutions of municipalities that provide primary health care facilities.

Consumption of funds of state extrabudgetary funds in accordance with Art. 147 of the RF BK is carried out solely on the purpose defined by law.

The main factor affecting the dynamics of expenses is: a demographic factor, to it: fertility and mortality of the population, its migration. Demographic processes translate the population structure into a new condition: there are other proportions between different categories of the population, their placement on the territory, the degree of their homogeneity, typical average parameters.

The basis of the dynamics of funds of funds in extrabudgetary funds are economic factors: the rate of economic growth, inflation, GDP, the number of labor resources and so on.

When the amount of expenses exceeds the amount of income in the fund, a deficit is formed. The deficit is the indicator of "unhealthy" of the national economy, it is subject to settlement in the direction of reduction. In the event of a budget for the next year with a deficit, simultaneously approves sources of financing deficit. Let us give an example, several sources of the deficit of the deficit proposed by the Pension Fund: an increase in the balance of financial reserves of the pension fund budget of the Russian Federation, an increase in the balance of pension fund balances of the Pension Fund of the Russian Federation, a decrease in the balance of financial reserves of the financial reserve of the Pension Fund of the Russian Federation and so on.

The range of redistribution of extrabudgetary funds is limited to the targeted appointment of the Fund. Such limitations in the distribution function of this segment of public finances in some cases has several advantages over the budget form of redistribution of financial resources. When highlighting a part of funds to the extrabudgetary fund, the proportionality of centralized sources and needs is easier, the management of this part of financial resources is solved more quickly, the inevitability of the deficit for these funds is eliminated, which is impossible to achieve in budgets in the conditions of the economic crisis.

Chapter 2. Statistical study of extrabudgetary funds

2.1 Statistical system for studying the mechanisms for the formation and use of extrabudgetary funds

The statistics of extra-budgetary funds studies the patterns of formation and spending funds of funds due to the socio-economic purpose of each of them. The task of the statistics of extrabudgetary funds is the determination of the volume, dynamics, the structure of income and expenses of various funds, ratios of individual sources of income (expenses directions) and an analysis of the effectiveness of the functioning of funds.

The statistical indicators of various budgetary funds are:

Total income, including sources;

Other income;

Total expenditure, including directions;

Other expenses;

Balance of funds at the beginning of the period;

The balance of funds at the end of the period.

The change in the funds of state extrabudgetary funds during the year can be represented as a balance:

DS K \u003d DS N + PDS - CDS

where DS K is the balance of fund funds at the end of the period;

DS N is the balance of fund funds at the beginning of the period;

PDS - the amount of funds received during the year;

IDS - the amount of cash spent during the year.

For a more accurate analysis of the FIU, we will use the following indicators: * The rating ratio of taxes in the Russian Pension Fund to the Insurance Part of the Pension

where IS is the revenues of the Russian Pension Fund to the Insurance Part of the Pension;

ISR - Possible revenues of the Russian Pension Fund to the Insurance Part of the Pension. * The value of ISR is calculated by the following formula:

where W is a wage fund; N 1 - the number of workers of 1966 and older;

N 2 - the number of employees of 1967 and the younger;

N is the total number of employees employed in the economy;

T S1 - tariff for insurance premiums of 1966 workers and older;

T S2 - tariff for insurance premiums of workers in 1967 and younger.

* Fund of remuneration is determined by the formula:

where WSRM is the average monthly wage in Russia. * The ratio of tax collection in the Pension Fund of Russia for the cumulative part of the pension:

where I n are the revenues of the Russian Pension Fund for the accumulative part of the pension;

I NR - Possible income of the Russian Pension Fund for the accumulative part of the pension. * The value of i nr is calculated by the following formula:

where TN is a tariff for the accumulative contributions of workers in 1967 and younger.

2.2 Methods of statistical analysis used in the study of finance of extrabudgetary funds

The methodology of finance statistics includes the following stages of statistical research:

· Statistical observation (data collection);

· Summary and grouping of statistical data;

· Analysis of financial statistical indicators;

· Forecast of financial statistical indicators.

Statistics characterize the quantitative patterns, developing in the process of formation and use of state extrabudgetary funds, with the help of certain statistical methods, these to which include:

ѕ Method of absolute and relative values; Absolute values \u200b\u200bare the size or volume of the event being studied, expressed in the appropriate units of measurement in specific conditions of place and time, the relative statistical value is the result of the ratio of two absolute statistical values. When calculating relative values, it is important that compared values \u200b\u200bare measured in the same units and were comparable. Calculate the relative amount of dynamics, structure, intensity, coordination, execution of the plan, planned task.

ѕ method of series of speakers; Rows of speakers characterize the change in the phenomena in time. These rows can form both absolute and relative indicators and the average. The range can be interval and torque, the intervals are equal and unequal, and the moments of time can stand on equal and unequal monitoring steps. The absolute increase shows how many units changed the subsequent level of the series compared to the previous (chain absolute increases) or compared with the initial level (basic absolute gains).

ѕ The growth rate shows how many percent is the subsequent level of the series compared with the previous (chain growth rates) or compared with the initial level (basic growth rates).

ѕ The growth rate shows how much percent the subsequent level of the number has increased compared with the previous (chain growth rates) or compared with the initial level (basic growth rates).

Absolute value of 1% increase shows how many units should be made in this period so that the level of the previous period increases by 1%. . The considered analytical indicators of chain and basic - are not sufficient when analyzing a number of speakers, it is necessary to calculate the average for the period analytical indicators: the average level of the number, the average annual absolute increase, the average annual growth rate, the average annual growth rate.

ѕ correlation method; Correlation analysis is a method that allows you to detect the relationship between several random values. In the most general form, the adoption of the hypothesis on the presence of correlation means that the change in the value of the variable A, will occur simultaneously with a proportional change in the value of B: if both variables grow, then the correlation is positive, if one variable grows, and the second decreases negative correlation.

ѕ Method of statistical tables; Method of statistical tables; The statistical table gives a quantitative characteristic of the statistical set and is a form of a visual display of data. In appearance, the table is a combination of vertical and horizontal lines. It must necessarily have common side and upper headers. Another feature of the statistical table is the presence of a subject (characteristic of the statistical aggregate) and the faugible (indicators characterizing the aggregates). Statistical tables are the most rational form of presentation.

ѕ Graphic Methods are a continuation and addition of the tabular method. If, when reading the table, something remains unnoticed, it is detected on the chart. Statistical graphs show the overall picture of the studied phenomenon, give its generalized representation.

2.3 Analysis of sources of formation and directions for spending funds of state extrabudgetary funds

Having studied the income of the FIU, they revealed that for the period from 2010 to 2014 the revenues of the State Pension Fund of the Russian Federation increased from 4610084 million rubles to 6159065 million rubles, that is, the increase over the entire period amounted to 44.5%. We can also notice that the greatest growth rate was observed in 2013 (38.57%), and the smallest in 2011 (14.0%). It is also interesting that, in 2014, compared with 2013, there was a decrease in growth rates and a negative increase (-3.59%). In general, the average annual absolute income was 56,60709.2, and.

Having studied the costs of the FIU, they revealed that for the period from 2010 to 2014 the costs of the State Pension Fund of the Russian Federation increased from 4249235 million rubles to 6190128 million rubles, that is, the increase over the entire period amounted to 45.68%. We can also notice that the greatest rate of increase was observed in 2013 (50.11%), and the smallest in 2011 (15.84%). It is also interesting that, in 2014, compared with 2013, a decrease in growth rates and a negative increase (-2.59%) occurred. In general, the average annual absolute income amounted to 5438248, and.

The largest deficit among the analyzed funds is available at the Pension Fund. For 2014, it is 30 billion rubles. The Ministry of Internal Affairs of the Russian Federation announced a decrease in real wages in 2015 by 9%. According to unofficial data, the figure fluctuates in the range from 15 to 25%. The consequence of such changes is the narrowing of the basis for contributions to the FIU. Moreover, employers do not pay contributions for 11.8 million people at all, and until the end of 2015, an increase in the number of unemployed to 1.6 million people is also predicted. If we proceed from the fact that the number of economically active population is about 75 million people, then for each fifth contributions are not paid.

The value of the average value of the assembly coefficient of insurance premiums Ks was 62.89%, and the coefficient of assembly of contributions to the accumulative component of the pension Kn is 50.26%. Overall, these are quite low indicators. With this situation, in the future, the hole in the budget of the Pension Fund will only further grow and the funds allocated from the federal budget will not be enough for its coverage. The relevance of this problem is now large, the pension system of Russia requires reforms, it is necessary to increase the ratio of tax collecting and reduce costs. However, objectively reducing costs cannot go through the increase in retirement age or cancellation of pensions to working retirees, it requires a search for new ways of development.

From 2010 to 2014, revenues increased from 109124 to 1268658 million rubles, during this period there is a colossal growth rate, it is 1062.58%. The greatest growth occurred in 2012, compared with the previous period, revenues increased by 300.28%. Next, in 2013 and 2014, the growths were not significant, 12.50% and 20.97%, respectively. This trend can be explained by the economy recession of Russia that began in 2013. The average values \u200b\u200bof the speakers have the following values:; and. In general, the highest rates on the ranks of the speakers are observing the FOMS, this indicates the effective work of this Fund.

Analyzing the data, we can conclude that from 2010 to 2014, expenses (as well as income) significantly increased 101844 to 1250545 million rubles, the growth rate was 1127.90%. IN percentage ratio Expenditures in 2010 compared with 2014 increased by 65.32% more than revenues in the same period. The greatest growth occurred in 2011, compared with the previous period, income increased by 342.13%. Further in 2013 and 2014, the growths were not significant, 13.95% and 13.55%, respectively. This trend can be explained by the decline in the Russian economy in 2013. The average speaker indicators have the following values: and. In general, the highest rates on the ranks of the dynamics we observe the FOMS.

In 2014, compared with 2010, taxes and insurance premiums increased by 2.11% and decreased receipts from the federal budget by 2.37%. However, no significant changes have reached revenues from the federal budget, since the bulk of income amounts to tax fees and the insurance premium rate increased by 3%.

In the cost structure, the costs of secondary needs decreased.

Investigating the income of the FSS of the Russian Federation, it can be noted that in 2014, compared with 2010, the receipt increased from 463777 million rubles to 5,69825 million rubles, the growth rate was 22.87%, compared with the growths of previously studied state extrabudgetary funds, this increase can be considered insignificant. In 2013, in general, the growth rate of the negative -4.33%, the tendency of the decline in the growth rate continued in 2014, this indicator was -5.58%. For the period 2010-2014 The average income per year increased by 5.28%, the average annual growth rate was 105.28%, and the average annual absolute increase was 26512 million rubles. In general, the lowest indicators on the ranks of the dynamics are observing the FSS, which indicates not quite effective work of the Social Insurance Fund.

Investigating the costs of the FSS RF, it can be noted that in 2014, compared with 2010, spending increased from 491199 million rubles to 54,6185 million rubles, the growth rate was 11.19%, compared with the growths of previously studied state extrabudgetary funds, this increase can be considered insignificant. In 2014, the growth rate was negative, -3.54%. For the period 2010-2014 The average income per year increased by 2.69%, the average annual growth rate was 102.69%, and the average annual absolute increase was 13746.5 million rubles. In general, the lowest indicators on the ranks of the dynamics we observe the FSS.

We analyze the dependence of the general revenues of the social insurance fund funds from the federal budget revenues, for this we use the correlation method of analysis.

After carrying out all the calculations, we obtain that the relationship between general incomes and incomes from the federal budget is moderate and direct. Receipts from the federal budget do not make up most of all revenues, but in 2014, precisely because of their sharp reduction, the income of the FSS was very reduced, although the tax revenues and receipts from the federal fund of compulsory health insurance increased.

On this line diagram one can see that most of all revenues go to the pension fund, following the magnitude of the receipt in 2010 and 2011, there was a social insurance fund, however, since 2012, the Federal Mandatory Medical Insurance Fund has become a rapid rate to grow and develop, largely Increased arrival and income ranked second among state extrabudgetary funds.

The main part of the income of state extrabudgetary funds falls on taxes and insurance premiums. This diagram partially explains the reason why the largest income has a pension fund.

Conclusion

In Russia, the basis of social protection is a single nationwide system of compulsory insurance. Social insurance is a way to implement the constitutional law of a citizen for material support in old age, in case of illness, complete or partial disability, or the lack of such from birth, the loss of the breadwinner, unemployment. On the other hand, insurance as a financial category is a system of monetary relations related to the redistribution of national income, which allows to form and spend extrabudgetary fund funds for the material support of various sectors of society.

When writing work on the basis of theoretical analysis, the essence and value of extrabudgetary funds was determined, the features of their functioning, classification features and factors affecting an increase in or reducing income and expenses of extrabudgetary funds, which determine the need for a concentration of limited financial resources at the state level in order to provide state social resources and general economic needs.

Extrabudgetary funds, being an important link of the financial system of the state, accumulate monetary resources and direct them to solve various kinds of socio-economic tasks, allow us to achieve social consent in society and provide conditions for stable economic growth and progress in the interests of all segments of the population.

The main extrabudgetary funds are funds aimed at social support and social protection of the population: Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation.

Since extrabudgetary funds are formed on the basis of the redistribution of income and accumulations, which are generated during the primary redistribution of national income, this circumstance makes a system of compulsory insurance particularly susceptible to economic development trends. The decline in economic growth and an increase in inflation immediately affects the collection of contributions to these funds, which ultimately leads to the accumulation of social problems in society.

The level of inflation according to the Central Bank is 11.4%, and if they analyze the receipts and spending of extrabudgetary funds, taking into account inflation, a clearer picture of what is happening will be visible. The dynamics of expenses and income is significantly lagging behind inflation rates, which contributes to the growing deficit. Of all those considered extrabudgetary funds, the largest deficit is experiencing a pension fund. As a way to reduce the deficit, it was proposed to increase the retirement age, but until this law was adopted. The coating of the Russian Pension Fund deficit is still possible at the expense of the Reserve Fund without the National Welfare Fund - the head of the Ministry of Finance Anton Siluanov says to journalists. Earlier, the Chairman of the Government of the Russian Federation Dmitry Medvedev instructed the Ministry of Finance, the Ministry of Economic Development and Mintruda to work on the direction of the funds of the National Welfare Fund to balance the FIU budget. In 2015, the FIU received from the budget transfer of 1.7 trillion rubles.

Based on the structural analysis of the activities of state social extrabudgetary funds, the target guidelines and principles of reforming the sphere of social insurance in Russia are proposed, reform directions are proposed in the development of the methodology for the formation and functioning of the social insurance system, the introduction of professional and regional pensions and long-term allowances , redistribution of functions of social insurance and compulsory health insurance funds, as well as in determining the list of social risks and developing a mechanism for their application as social insurance facilities.

Thus, the system of social extrabudgetary funds of Russia requires further reform, improving the collection and distribution of insurance premiums in order to fully meet the needs of citizens and the state as a whole. In response to global demographic problems, developed foreign systems of pension, social and medical insurance implemented serious reforms. However, the Russian system due to the objective features of a macroeconomic nature, as well as a huge cargo of the accumulated obligations of the Soviet period, should be implemented a unique set of events, which goes far beyond the limits of foreign experience. Improving this system will lead to a prosperous situation within the country and the growth of the country's prestige in the world arena.

List of used literature

1. Constitution of the Russian Federation of 12.12.1993. (taking into account the amendments made by the laws of the Russian Federation on amendments to the Constitution of the Russian Federation of December 30, 2012 N 6-FKZ and on December 30, 2012 N 7-FKZ);

2. The Budget Code of the Russian Federation as of 03.02.2014, as amended, submitted No. 1-FZ;

3. Federal Law of December 15, 2001 No. 166-FZ "On State Pension Provision in the Russian Federation" (as amended by Federal Law of 02.07.2013 No. 185-FZ);

4. Federal Law of December 17, 2001 N 173-FZ "On labor pensions in the Russian Federation "(as amended from 28.12.2013)

5. Federal Law of December 15, 2001 No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation" (as amended by Federal Law of 12.03.2014 No. 33-FZ);

6. Federal Law of the Russian Federation June 28, 1991 No. 1499-1 "On Medical Insurance of Citizens in the Russian Federation" (as amended 24.07.2013 №213-ФЗ);

7. Federal Law of 23.12.2014 N 383-FZ "On Amendments to the Federal Law" On Charitable Activities and Charitable Organizations "and Article 7 of the Federal Law" On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, Federal Fund Compulsory medical insurance and territorial funds of mandatory health insurance "

8. Bogorodskaya N. A. Finance statistics: studies. Manual / SPBSAP. St. Petersburg, 2014, 316 p.

9. Galaganov V.P. Social Security Right: Textbook. - M.: Academy, 2014. - 415 p.

10. Galaganov V.P. Insurance: textbook. - M.: Academy, 2011. - 272 p.

11. Gracheva E.Yu. Financial law: Tutorial. - M.: TK Velby, Prospekt, 2014. - 462 p.

12. Didyk M.E. System state. Management: studies. benefit. - Rostov N / D: Phoenix, 2014. - 350 s.

13. Lazorin E.A. Finance and Credit Statistics: Tutorial / E.A. Lazurin; Moscow Financial and Law University of MFU. - Yaroslavl: I am MFU, 2012. - 88 p.

14. Maslov Yu.N. Insurance law: an elementary course. - Kursk, 2011. - 58 p.

15. Mokhov A.A. The concept of development of the health care system in the Russian Federation until 2020 and its legal support // Russian Justice. 2011. - №8. - from. 61 - 65.

16. Knyazva V.G., Slepova VP Finance: Tutorial - M.: Magister, 2008-654c.

18. Nedorova Yu.S. Problems of distribution of extrabudgetary fund resources // Collection of scientific articles on M-Lam Conf-AI. 12/10/2011 - Belgorod: Belga, 2012. - with. 44-46.

19. Pole G. B. Budget system of Russia: a textbook. - 3rd ed., Pererab. and add. - M.: Uniti, 2014. - 703 p.

20. Social Security Rights: Tutorial / Avto-Cost. O.V. Rudakova. - Kursk, 2011. - 364 p.

21. Burtsva S.A. Finance statistics: Tutorial - M.: Finance and Statistics, 2004. - 288 p.

22. Sokolova O.V. State and municipal finances: lecture course. - Kursk: NOU VPO Apiu, 2014. - 116 p.

23. Batayev A.V. Forecast of the Russian Pension Fund deficit on the basis of actuarial modeling: [Electronic resource]: Scientific journal: Young scientist. - 2015. - №7. - P. 349-355.

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The concept, classification and socio-economic essence of extrabudgetary funds in the Russian Federation. The procedure for the functioning and legal status of state extrabudgetary funds. The role of insurance premiums in the formation of income budgets of state extrabudgetary funds.

Through state extrabudgetary funds, a redistribution of the part of national income is carried out in the interests of individual social segments of the population.

State extrabudgetary fund- This is a fund of funds formed outside the federal budget and budgets of the constituent entities of the Russian Federation and intended for the implementation of the constitutional rights of citizens and meet some of the needs of social and economic nature. However, the withdrawal of state extrabudgetary funds does not exclude in the necessary cases of consolidation in the state budget.

State social extrabudgetary funds include:

Pension Fund of the Russian Federation;

Social Insurance Fund of the Russian Federation;

Federal Fund of Compulsory Medical Insurance of the Russian Federation;

State Employment Fund of the Russian Federation.

Economic extrabudgetary funds include federal and territorial road funds, the reproduction fund of the reproduction of the mineral resource base of the Russian Federation, etc.

There are also extrabudgetary funds of inter-sectoral and sectoral destination, the purpose of which is the financial support for specific institutions, projects (federal support for small entrepreneurship support)

With the help of extrabudgetary funds, the state and municipal education decide the most important social tasks:

Social protection of the population;

Raising the life level of the population;

Preservation and improvement of public health;

Social orientation of the unemployed population.

Providing social services to the population.

Extrabudgetary funds are created in two ways. One way is to allocate from the budget of certain expenditures that are of particular importance, the other is the formation of an extrabudgetary fund with its own sources of income for certain purposes. Thus, in many countries a social insurance fund was created, intended for social support for certain groups of the population. Other funds appear in connection with the emergence of new previously unknown expenses, which deserve special attention from the Company. In this case, on the proposal of the government, the legislature adopts a special decision on the formation of this extrabudgetary fund.

The material source of extrabudgetary funds is the national income.

The predominant part of the funds is created in the process of redistribution of national income. The main methods of mobilizing national income in the process of its redistribution in the formation of funds are special taxes and fees, funds from the budget and loans.

Special taxes and fees are established by the legislative authority.

A significant amount of funds is formed at the expense of central, regional and local budgets. Budget funds come in the form of free subsidies or certain deductions from tax revenues.

Extrabudgetary funds can also be borrowed funds. The positive balance in extrabudgetary funds can be used to acquire securities and profit in the form of dividends or interest.

Federal extrabudgetary funds are formed at the expense of the following sources:

special target taxes and fees established for the relevant fund;

deductions from the profits of enterprises, institutions and organizations;

budget funds;

profit from commercial activities carried out by the Fund as a legal entity;

loans received by the Foundation at the Central Bank of the Russian Federation or among commercial banks.

The use of funds coming into extra-budgetary funds is due to the appointment of funds. In addition to the targeted use of the funds of these funds (at the same time, the name of the Foundation is indicated on a specific goal: the Pension Fund of the Russian Federation has been established to finance the costs of state pension provision of citizens, the funds of compulsory medical insurance - for funding for citizens guaranteed by the State Citizens, etc.) they can Directly on the maintenance of the management bodies of the Fund, on investment activities, etc. Pension Fund of the Russian Federation (FIU)created on the basis of the Resolution of the Supreme Council of the RSFSR of 12/22/1990 in order to public administration finances of the pension provision of citizens. The task of the Pension Fund is the target collection and accumulation of funds for paying pensions and benefits for children, as well as the organization of their financing.

The main part of the revenues of the Pension Fund of the Russian Federation comes through payments for the Unified Social Tax of Employers and Individual Entrepreneurs. In addition to the obligatory contributions, the Federal Fundamental Budget may receive funds for targeted financing of state pensions and benefits; revenues from the capitalization of a part of the temporarily free funds of PF and from servicing PF accounts by commercial banks; penalties and fines; Voluntary contributions of citizens, etc.

Concentrated funds in the Pension Fund of the Russian Federation are sent to:

1) payment in accordance with the legislation operating in the Russian Federation, interstate and international treaties of state pensions;

2) the payment of childcare benefits over one and a half years;

3) the provision of social protection authorities for the elderly and disabled citizens, etc.

According to the new pension model, contributions to the FIU, which constitute a set of 28%, are divided into three parts: 14% are sent to the federal budget and are used to pay the basic state pension (the minimum guaranteed is 450 rubles); 8-12% of the wage is the insurance part of the labor pension and are listed in the FIU (together with the base part there should be at least 600 rubles, but not exceed 50% of the average salary for all the time of employment); From 2 to 6% are sent to the Foundation for the formation of a "accumulative component of labor pension"

Thus, the amount of pension in the new pension model is determined primarily not in experience of the employee, and its real earnings and the amount of deductions to the Pension Fund produced by the employer. This should stimulate workers, and followed by them and employers, to the failure of various kinds of "gray" salary schemes and bring the hidden parts of salaries from the shadows, thereby increasing the receipt of funds for the payment of pensions today's retirees.

State Social Insurance Fund - This is a centralized fund of state-wide cash resources, distributed in both the territorial and industry cuts.

This fund is created by the Insurance method with the obligatory participation of enterprises and persons engaged in entrepreneurial activities.

Sources of Fund's education are: deductions from mandatory payments for a single social tax; revenues from investing temporarily free funds FSS and their capitalization; allocations from the budget; voluntary contributions of citizens; Other arrivals.

Fund tools for social insurance are sent to:

1) the payment of benefits for temporary disability, pregnancy and childbirth, at the birth of a child, to care for the child before reaching them the age of one and a half years, for burial;

2) Sanatorium-resort treatment and improvement of employees and members of their families, as well as other objectives of state insurance provided for by law (partial content of sanatoriums-pretractors, sanatorium and wellness camps for children and young people, medical nutrition, reference to the place of treatment and recreation and back and others);

3) ensuring the state guaranteed benefits for temporary disability, pregnancy and childbirth, at the birth of a child, to care for the child before reaching them the age of one and a half years, for the burial, sanatorium treatment and rehabilitation of workers and their families, as well as other objectives of the state social social insurance;

Mandatory Medical Insurance Funds of the Russian Federationcreated in 1991 in accordance with the Law of the RSFSR "On Compulsory Medical Insurance in the RSFSR" of June 28, 1991

Fund funds are designed to finance insurance organizations of medical care and other services in accordance with compulsory health insurance agreements. Such funds were created at the federal and territorial levels.

Mandatory medical insurance is intended to ensure the fulfillment of medical and medicinal assistance provided in volumes and in accordance with the target programs within the framework of public policy.

FOMS funds are formed by payments from obligatory payments for the ESN; revenues from investing temporarily free funds of the FSS and their capitalization; allocations from the budget; voluntary contributions of citizens and d