Examples of the relationship between state and municipal finance. The relationship of state and municipal bodies in the process of financial management in the Russian Federation

Content of state and municipal finance

A special position in the financial system belongs to state and municipal (local) finances, which is due to their specific purpose - to provide state and local authorities with the funds necessary to perform their functions.

State and municipal finance- ϶ᴛᴏ monetary relations arising in the distribution process in connection with the formation of funds from public authorities and local governments and their use to meet the social needs of citizens, regulation of the economy, financing of national defense and law enforcement, management and other expenses of the state and municipalities ...

With the help of state and municipal finances, public authorities and local self-government bodies regulate social processes, influence the development of priority sectors of the economy, smooth out differences in the level of socio-economic development of individual territories of the country, etc.

The organization of state and municipal finance is influenced by a number of factors.

First of all, the form of government. It should be said that unitary states as a whole are characterized by a higher degree of concentration of financial resources at the disposal of central government bodies as compared to federal states.
It is worth noting that the basis of the financial resources of the authorities of the administrative-territorial units of unitary states are deductions from regulatory revenues and funds for financial assistance from central government bodies. In the context of the federal form of government, built on the principle of differentiating the jurisdiction and powers of the federal government bodies and the subjects of the federation, own revenues become predominant in the structure of financial resources of the subjects of the federation. With ϶ᴛᴏm, the scale of interbudgetary reallocation of funds is reduced.

Secondly, the peculiarities of the administrative-territorial structure of the state, which will be in the functioning of some subjects of the federation as part of other subjects of the federation or in the formation of municipalities of different territorial levels.

According to the Constitution of the Russian Federation, the regions (regions) and their constituent autonomous districts will be equal subjects of the Russian Federation. Accordingly, the formation of financial resources of such krais (oblasts) and autonomous okrugs is carried out under conditions of delimitation of powers not only with the federal center, but also between the constituent entities of the Russian Federation. At the same time, the list of incomes and the proportion of their crediting to the budgets of the indicated subjects of the Russian Federation can be regulated by federal laws and agreements (agreements) between the state authorities of the Autonomous Okrug and the state authorities of the region or region.

Federal Law No. 131-FZ of 06.10.2003 "On the General Principles of Organization of Local Self-Government in the Russian Federation", which came into force on January 1, 2006, retains the right to exercise local self-government simultaneously on the territory of two municipalities - municipal districts and their territory of settlements. It should be said that the powers of local self-government bodies to mobilize and use their own financial resources are implemented in the context of inter-municipal delimitation of issues of local importance and the sources of their financial support. Federal legislation fixes the composition and level of income assigned to the budgets of each of the types of municipalities.

Third, the special status of certain territorial entities. Giving a territorial entity a special status will be an effective mechanism for taking into account the geopolitical, ethnographic, demographic and other characteristics of such an entity, developed by international practice.

So, some unitary states (Italy, Spain, etc.) are included in the composition of the autonomy, the authorities of which have broader powers in comparison with the authorities of other administrative-territorial units of these states. It should be said that for the implementation of such powers, autonomies are endowed with additional financial resources and, of course, have greater financial independence. International practice also allows us to give examples of federal states that include, along with the subjects of the federation, territorial entities of a different status (in the USA - a federal district, an associated territory, in India - union territories, etc.) the powers of their authorities to form and use financial resources.

The principle of equality of the subjects of the Russian Federation, enshrined in Art. 5 of the Constitution of the Russian Federation, does not provide for differences in the volume and composition of powers assigned to the state authorities of republics, territories, regions, autonomous districts, autonomous regions, cities of federal significance. In accordance with federal legislation, uniform standards for deductions from federal taxes and fees to their budgets and a single method for calculating financial assistance are established for all constituent entities of the Russian Federation.

At the same time, for municipalities, the legislation of the Russian Federation provides for the possibility of establishing a special mode of operation. The granting of a municipality a special status is due to: the concentration within the boundaries of the municipality of state security objects, for which a special mode of functioning and protection of state secrets has been established (the status of a closed administrative-territorial formation - hereinafter referred to as ZATO); specialization of the city-forming organizations of the municipality in scientific, scientific-technical and innovative activities within the framework of the scientific-production complex (status of the science city)
It should be noted that the special status provides for a greater scope of powers of local self-government bodies and, therefore, additional sources of their financial support. In particular, the obligations imposed on the local self-government bodies of the ZATO in connection with the special living conditions of citizens (for example, resettlement to a new place of residence of citizens who have lost their official connection with individual ZATO organizations; organization of access control to the territory of the ZATO, etc.) imply the expansion of powers local governments to mobilize financial resources. Federal legislation is achieved by increasing the share of tax revenues credited to the budgets of ZATOs, establishing the right of local self-government bodies of ZATOs to ensure the balance of their budgets through financial assistance from federal government bodies.

The formation and use of financial resources of state authorities and local self-government is carried out in the form of various funds of funds: budgets of different levels of the country's budget system and off-budget funds.

Budgets are formed by public authorities of different levels and local self-government bodies to provide financial support for all tasks and functions assigned to them. With the help of budget funds, the regulation of economic and social processes, the development of scientific and technological progress, the formation of investment potential, etc. are carried out. Based on the above, we come to the conclusion that the budget is a form of formation and use of financial resources of state authorities and local self-government, directed by them to meet the diverse needs of society.

The formation of extra-budgetary funds is associated with the emergence of the need for state authorities and local governments in significant amounts of financial resources for a number of important socio-economic events. Extra-budgetary funds make it possible to finance such events from special sources used for their intended purpose. At the expense of extra-budgetary funds, social payments (pensions, allowances, etc.) are provided, various environmental measures are financed, research and development projects are being implemented, etc. Based on the above, we come to the conclusion that extra-budgetary funds act as a form of education and use of financial resources of state authorities and local self-government, providing for the targeted direction of funds to finance individual social, economic, and environmental needs of society.

Formed in the form of budgets and extra-budgetary funds, financial resources of state authorities and local self-government - ϶ᴛᴏ revenues, receipts and monetary savings that are in state and municipal ownership and intended for the solution by state and local authorities of issues within their competence.

The formation of the bulk of the financial resources of state authorities and local self-government is carried out through the mobilization of state and municipal revenues.

Government revenues represent monetary funds credited in accordance with the current legislation to the budgets of public authorities at different levels, as well as to state extra-budgetary funds.

When ϶ᴛᴏm, the monetary funds credited to the budgets of the state authorities of the ϲᴏᴏᴛʙᴇᴛϲᴛʙm levels represent budget revenues; the monetary funds entering the state off-budget funds will be the income of these funds. Based on the above, we come to the conclusion that government revenues consist of budget revenues of government bodies of different levels and revenues of state non-budgetary funds, and budget revenues occupy the main place in the composition of government revenues.

Municipal revenue- monetary funds credited in accordance with the legislation of state authorities and decisions of local authorities to the budgets of municipalities.

Mobilization of revenues to budgets and state extra-budgetary funds is carried out in the form of tax and non-tax revenues, as well as gratuitous transfers. In a market economy, taxes are used to mobilize the majority of state and municipal financial resources.

Financing of budget expenditures in terms of the excess of their volume over the amount of income is carried out at the expense of receipts from sources of financing the budget deficit. Financing of the budget deficit of public authorities is ensured by attracting funds in the form of loans, carried out by placing government securities, and loans received from credit institutions; obtaining budget loans and budget loans from budgets of other levels; proceeds from the sale of state-owned property, etc. At the same time, the state authorities of the Russian Federation have the right to attract both internal and external sources of financing the budget deficit, and the state authorities of the constituent entities of the Russian Federation - only internal sources (Article 94 , 95 BC RF) In accordance with the current legislation of the Russian Federation, financing of the budget deficit of state extrabudgetary funds is provided only by changing the balances of funds on accounts for accounting for budgetary funds of other extrabudgetary funds.

In order to balance local budgets, local governments raise funds in the domestic financial market (in the form of placement of municipal securities, budget loans and budget loans from budgets of other levels, loans from credit institutions) and the paid alienation of municipal property (through its sale). self-government for external borrowing is not provided for by the Budget Code of the Russian Federation (Article 96 of the BC RF)

The monetary savings of public authorities and local governments are formed from the income and receipts of the current financial year, which were not used in the course of the execution of the current budget or the state extra-budgetary fund and intended to finance expenses in subsequent periods. The monetary savings of state authorities and local governments will be in the form of balances in the accounts of budgets or state extra-budgetary funds at the beginning of the financial year, accounted for after the completion of operations on the accepted monetary obligations of the previous year.
It is worth noting that the balances of funds are not subject to withdrawal and can be used by state authorities and local governments to cover intra-annual cash gaps during the next year, to finance the budget deficit or a state non-budget fund in the next financial year, and be placed in debt obligations.

The sources of the formation of state financial resources will be the gross domestic product, receipts from foreign economic activity, part of the national wealth (for example, receipts from the sale of land, receipts from the sale of intangible assets, receipts from the sale of confiscated or ownerless property, etc.) In the event of an emergency (natural disasters, armed conflicts and hostilities, etc.), during a period of economic instability, part of the national wealth can act as a source of state financial resources when selling gold reserves, foreign exchange reserves, etc. At the same time, sources of financial resources for local governments will be the gross regional product, as well as part of the national wealth that is or is converted into municipal property.

The use of financial resources of public authorities and local self-government is carried out in the form of state and municipal expenditures.

Government spending- ϶ᴛᴏ funds allocated by state authorities from the budgets of the current levels and state extra-budgetary funds for financial support of the tasks and functions assigned to them.

Funds allocated from the budgets of state authorities at the highest levels represent budget expenditures; the funds transferred from the state extra-budgetary funds will be the expenses of these funds. Based on the foregoing, we come to the conclusion that government expenditures consist of the expenditures of the budgets of government bodies of different levels and the expenditures of state extra-budgetary funds, while the bulk of government expenditures is carried out at the expense of budgets of different levels.

Municipal expenses- ϶ᴛᴏ funds allocated by local governments from the budgets of municipalities to address issues of local importance.

Public expenditures are intended to meet the needs of society in the development of the economy and social sphere, governing the state, strengthening its defense capability and national security, etc. In this case, specific areas of public spending are determined by various functions (economic, social, administrative, defense, political) performed by the state. At different stages of the development of the state, the tasks facing it do not remain unchanged, but the volume and structure of government spending in specific areas change.

At the same time, the need for municipal expenses is due to the satisfaction of the needs of citizens associated with the place of direct residence (maintenance of the municipal housing stock, transport services for the population, landscaping, public order, management of the municipal formation, etc.) The variety of types of municipal expenses depends on the functions of local authorities. self-government; the level of socio-economic development of the municipality; tasks solved by local governments at a particular stage of development.

Organization of public finances at the federal and regional levels

Based on Art. 5 of the Constitution of the Russian Federation, state power in the Russian Federation is exercised on the basis of the delimitation of the subjects of jurisdiction and powers between the bodies of state power of the Russian Federation and the bodies of state power of the constituent entities of the Russian Federation, which is due to the federal form of state structure. Proceeding from this, in the Russian Federation in the structure of public finances one can distinguish public finances at the federal level and public finances at the level of the constituent entities of the Russian Federation (regional level). level create conditions for the implementation of functions assigned to the state authorities of the constituent entities of the Russian Federation.

Public finance at the federal level consists of the federal budget and state extra-budgetary funds of the Russian Federation. Based on Art. 144 of the Budget Code of the Russian Federation, only the following social extra-budgetary funds have the status of state off-budget funds of the Russian Federation: Pension Fund of the Russian Federation; Social Insurance Fund of the Russian Federation; Federal Compulsory Health Insurance Fund.

Public finances at the regional level include the budgets of the constituent entities of the Russian Federation (regional budgets) and territorial state non-budgetary funds. The budgets of the constituent entities of the Russian Federation are represented by different types of budgets: republican budgets of republics, regional budgets of territories, regional budgets of regions, district budgets of autonomous regions, regional budget of an autonomous region, city budgets of cities of federal significance. Territorial compulsory health insurance funds are included in the territorial state extra-budgetary funds in accordance with the current legislation.

Based on all of the above, we come to the conclusion that the composition of public finances in Russia can be represented as follows (Figure 11.1):

Figure 11.1. Composition of public finance in the Russian Federation

The federal budget will be the main financial base for the activities of the state authorities of the Russian Federation. It concentrates the bulk of the financial resources at the disposal of these bodies.

Federal budget- the form of education and spending of funds intended to ensure the tasks and functions referred to the jurisdiction of the Russian Federation.

The formation of the federal budget is carried out through the mobilization of tax revenues, non-tax revenues, gratuitous transfers and other revenues.

The tax revenues of the federal budget include: federal taxes and fees credited to the federal budget in accordance with federal legislation; regional taxes and fees charged to the federal budget in accordance with federal legislation; penalties and fines collected for violation of tax legislation on certain types of taxes and fees to be credited to the federal budget.

Non-tax revenues of the federal budget will be: revenues from the use of property in federal ownership, or from the activities of organizations under the jurisdiction of federal executive bodies; income from the sale of intangible assets credited to the federal budget; administrative fees and charges; penalties and funds received in compensation for damage caused to the Russian Federation; income from foreign economic activity; other non-tax income.

The federal budget may receive gratuitous transfers from state extra-budgetary funds of the Russian Federation, from various organizations (residents and non-residents), from the budgets of other levels of the budgetary system of the Russian Federation, and other gratuitous transfers.

Other federal budget revenues include: revenues from entrepreneurial and other income-generating activities carried out by budgetary institutions of federal subordination; other incomes stipulated by the legislation of the Russian Federation.

In addition to various types of revenues, revenues from sources of financing the budget deficit are credited to the federal budget, which, according to Art. 94 of the Budget Code of the Russian Federation are subdivided into receipts from internal sources and receipts from external sources of financing the federal budget deficit.

The receipts from internal sources of financing the federal budget deficit include: funds raised in the form of loans in the currency of the Russian Federation through the placement of government securities of the Russian Federation, and loans of credit institutions in the currency of the Russian Federation; proceeds from the sale of federal property; budget loans and budget loans received from the budgets of other levels of the budgetary system of the Russian Federation; receipts from the sale of state stocks; receipts from changes in the balances of funds on accounts for accounting for federal budget funds; receipts from other internal sources of financing the federal budget deficit.

Proceeds from external sources of financing the federal budget deficit will be: funds raised in the form of loans in foreign currency through the placement of government securities of the Russian Federation, and loans from foreign governments, foreign banks and firms, international financial organizations in foreign currency; receipts from other external sources of financing the federal budget deficit.

The funds received in the federal budget are directed to the implementation of expenses for the implementation of the powers of the state authorities of the Russian Federation on the subjects of jurisdiction of the Russian Federation and subjects of joint jurisdiction of the Russian Federation and the subjects of the Russian Federation.

At the expense of the federal budget funds are provided: financing of the activities of the President of the Russian Federation, federal legislative, executive and judicial authorities; financing of the national defense and state security of the Russian Federation; state support for business entities operating in priority sectors of the economy for the Russian Federation (capital-intensive, innovative, strategic); financing the activities of state institutions that produce social services for public consumption on a non-market basis; financing of international activities in general federal interests; elimination of the consequences of emergency situations and natural disasters on a federal scale; financial support for the constituent entities of the Russian Federation and municipalities of a special status; financing of elections and referendums of the Russian Federation; servicing the state debt of the Russian Federation; financing of other expenses for the implementation of the powers of the state authorities of the Russian Federation. Along with the federal budget, a significant amount of financial resources formed at the disposal of the state authorities of the Russian Federation is concentrated in the state off-budget funds of the Russian Federation (the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund of Compulsory Medical Insurance)

State off-budget fund of the Russian Federation- a fund of funds formed outside the federal budget and intended for the implementation of the constitutional rights of citizens to pensions, social insurance, health care and medical care (Article 13 of the BC RF)

The income of the state social extra-budgetary funds of the Russian Federation is formed at the expense of: compulsory payments established by the legislation of the Russian Federation (deductions from the unified social tax, deductions from taxes under special tax regimes, various insurance contributions, etc.); federal budget funds; voluntary contributions from individuals and legal entities; income from the placement of temporary funds of funds; other incomes stipulated by the legislation of the Russian Federation.

The use of funds from state extra-budgetary funds of the Russian Federation is carried out exclusively for the purposes determined by the legislation of the Russian Federation. According to the Budget Code of the Russian Federation, at the expense of the state social extra-budgetary funds of the Russian Federation, expenses related to the implementation of the constitutional rights of citizens to: social security by age are financed; social security due to illness, disability, in case of loss of a breadwinner, birth and upbringing of children and in other cases provided for by the legislation of the Russian Federation on social security; health care and free medical care (Article 143 of the RF BC)

The bulk of the financial resources of the state authorities of the constituent entities of the Russian Federation are concentrated in the regional budgets.

The budget of a constituent entity of the Russian Federation (regional budget) is a form of formation and expenditure of funds intended to ensure the tasks and functions attributed to the jurisdiction of the constituent entity of the Russian Federation (Article 15 of the BC RF).

The revenues of the budgets of the constituent entities of the Russian Federation are formed at the expense of tax revenues, non-tax revenues, gratuitous transfers and other revenues.

The tax revenues of the budgets of the constituent entities of the Russian Federation will be: federal taxes and fees credited to the regional budget in accordance with federal legislation; regional taxes and fees credited to the regional budget in accordance with federal and regional legislation; local taxes and fees charged to the regional budget in accordance with federal legislation; penalties and fines collected for violation of tax legislation on certain types of taxes and fees to be credited to the regional budget.

The non-tax revenues of the budgets of the constituent entities of the Russian Federation include: income from the use of property owned by the constituent entities of the Russian Federation, or from the activities of organizations under the jurisdiction of the executive authorities of the constituent entities of the Russian Federation; income from the sale of intangible assets credited to the regional budget; administrative fees and charges; penalties and funds received in compensation for damage caused to the subject of the Russian Federation; other non-tax income. The budgets of the constituent entities of the Russian Federation may receive gratuitous transfers from territorial state extra-budgetary funds, from various organizations (residents and non-residents), from the federal budget in the form of financial assistance, and other gratuitous transfers.

Other revenues of the budgets of the constituent entities of the Russian Federation include: revenues from entrepreneurial and other income-generating activities carried out by budgetary institutions of regional subordination; other incomes stipulated by the legislation of the Russian Federation. In addition to income, the budgets of the constituent entities of the Russian Federation are credited in accordance with Art. 95 of the Budget Code of the Russian Federation, receipts from internal sources of financing the budget deficit of a constituent entity of the Russian Federation, which include: funds attracted in the form of loans carried out by placing government securities of a constituent entity of the Russian Federation, and loans from credit institutions in the currency of the Russian Federation; proceeds from the sale of property owned by a constituent entity of the Russian Federation; budget loans and budget loans received from the budgets of other levels of the budgetary system of the Russian Federation and territorial state extra-budgetary funds; receipts due to changes in the balances of funds on accounts for accounting for budgetary funds of a constituent entity of the Russian Federation; receipts from other internal sources of financing the budget deficit of the constituent entity of the Russian Federation.

The funds credited to the budgets of the constituent entities of the Russian Federation are directed to the implementation of expenses for the implementation of the powers of the state authorities of the constituent entities of the Russian Federation on the subjects of jurisdiction of the subjects of the Russian Federation and the subjects of the joint jurisdiction of the Russian Federation and the subjects of the Russian Federation

At the expense of the budgets of the constituent entities of the Russian Federation are provided: financing of the activities of the legislative, executive and judicial authorities of the constituent entities of the Russian Federation; state support for priority sectors of the economy for the region (mainly agriculture, food and light industry); state support for suburban (rail, road, river) transport; implementation of the constitutional right of citizens to compulsory general education, social protection, health care and free medical care in institutions that are state-owned by the constituent entities of the Russian Federation or under the jurisdiction of state authorities of the constituent entities of the Russian Federation; maintenance of historical monuments and objects of cultural heritage that are state-owned by the constituent entities of the Russian Federation financial support for municipalities on the territory of a given constituent entity of the Russian Federation; financing of elections and referenda of the constituent entities of the Russian Federation; servicing the state debt of the constituent entities of the Russian Federation; financing of other expenses for the implementation of the powers of state authorities of the constituent entities of the Russian Federation.

In addition to the budgets of the constituent entities of the Russian Federation, the financial resources formed at the disposal of the state authorities of the constituent entities of the Russian Federation are concentrated in the territorial state non-budgetary funds. As already noted, these include the territorial compulsory health insurance funds.

Note that a territorial state off-budget fund is a fund of funds formed outside the budgets of the constituent entities of the Russian Federation and intended for the implementation of individual constitutional rights of citizens (in particular, for health care and generous assistance) (Article 13 of the BC RF)

Incomes of territorial compulsory health insurance funds are formed from: deductions from the unified social tax, deductions from taxes under special taxation regimes, receipts from territorial budgets in the form of insurance premiums for compulsory medical insurance of the non-working population, receipts from state extra-budgetary funds of the Russian Federation, income from placement temporarily free funds of funds, etc.

The bulk of the expenses of these funds is directed to the implementation of territorial programs of compulsory medical insurance of the subjects of the Russian Federation. With the exception of the above, the territorial compulsory health insurance funds are used to finance certain health care activities (for example, within the framework of various targeted programs), as well as the activities of the funds.

Do not forget that it will be important to say that there are certain interrelationships between budgets and extra-budgetary funds at the federal and regional levels, among which the following can be distinguished:

• between the federal budget and the budgets of the constituent entities of the Russian Federation. For example, funds are transferred from the federal budget to the budgets of the constituent entities of the Russian Federation in the form of financial assistance (subsidies for leveling the level of budgetary provision of the constituent entities of the Russian Federation; subsidies for partial reimbursement of expenses for providing the population with subsidies for paying for housing and utilities; subsidies for reforming and improving regional finances, development of social infrastructure, increasing the efficiency of budget expenditures, support for economic reforms, etc.); funds are transferred from the budgets of the constituent entities of the Russian Federation to the federal budget to repay previously granted budget loans to cover intra-annual cash gaps;
• between the federal budget and state off-budget funds of the Russian Federation. So, from the federal budget to the Pension Fund of the Russian Federation funds are transferred from the unified social tax to pay the basic part of the labor pension, subventions are sent to the Social Insurance Fund of the Russian Federation to pay compensation and benefits to citizens affected by the Chernobyl disaster, nuclear tests at the Semipalatinsk test site, etc. ᴛᴏm the federal budget may receive gratuitous transfers from state extra-budgetary funds of the Russian Federation. Except for the above, temporarily free funds of the Social Insurance Fund of the Russian Federation, the Federal Mandatory Medical Insurance Fund can be invested in liquid state securities of the Russian Federation, the funds from the placement of which go to the federal budget;
• between the budgets of the constituent entities of the Russian Federation and territorial state non-budgetary funds. Funds are transferred from the budgets of the constituent entities of the Russian Federation to the territorial compulsory medical insurance funds in the form of insurance premiums for compulsory medical insurance of the unemployed population. It should be noted that the territorial compulsory health insurance funds can temporarily invest free funds in liquid state securities of the constituent entities of the Russian Federation, the funds from the placement of which go to the budgets of the constituent entities of the Russian Federation;
• between state off-budget funds of the Russian Federation and territorial state off-budget funds. For example, funds are transferred from the Federal Compulsory Health Insurance Fund to the territorial compulsory health insurance funds to equalize the financial conditions of their activities within the framework of the basic compulsory health insurance program; from the Pension Fund of the Russian Federation to the territorial compulsory medical insurance funds, funds are received for compulsory medical insurance of non-working pensioners.

Features of the organization of municipal finance

The main task of organizing municipal finance is to provide local governments with financial resources in an amount sufficient to independently resolve issues of local importance. Based on Art. 9 of the European Charter of Local Self-Government, local governments have the right to have sufficient financial resources of their own, which they can freely dispose of in the exercise of their functions. The financial resources of local self-government bodies should be commensurate with their powers. Formation of a stable financial base of local self-government bodies will be the most important direction of the local self-government reform being carried out in the Russian Federation.

The ownership of financial resources to local government bodies exercising the powers of the municipal owner is one of the substantive features of municipal finance. The world practice of administrative-territorial structure is rich in examples when representative bodies of local self-government are not created in every local community. It is pertinent to note that the experience of municipal construction in the Russian Federation testifies: in the territories of administrative-territorial units of the local level (in particular, individual districts) there are territorial bodies of state power, which are not recognized as subjects of budgetary legal relations and, of course, do not have budgetary powers and do not form their own budget resources. The implementation of the functions assigned to them is carried out at the expense of the state financial resources of the constituent entities of the Russian Federation. At the expense of the financial resources of local self-government bodies, according to an estimate of income and expenses, the activities of governing bodies of individual settlements that are not municipalities and are part of a municipal formation are ensured. Based on the above, we come to the conclusion that the organization of municipal finance is "tied" to municipalities, within the boundaries of which local self-government is carried out.

Foreign experience testifies to the diversity of approaches to the definition of the territorial organization of local self-government, when the rights of local self-government are vested in various territorial entities (cities, towns, rural settlements, communities, etc.; districts, districts, cantons, etc.) Law of 06.10.2003 No. 131-FZ "On the General Principles of Organization of Local Self-Government in the Russian Federation", which comes into force on January 1, 2005, municipalities are recognized settlements, urban districts, municipal districts and inner-city territories of cities of federal significance. At the same time, the list of territorial units within which local self-government is implemented, and the types of municipalities is defined as exhaustive and is subject to change and addition only within the framework of federal legislation.

The variety of types of municipalities provided for by federal legislation makes it possible to distinguish the finances of settlements, urban districts, municipal districts and inner-city territories of cities of federal significance. Settlement finances are designed to ensure the implementation of the powers of local self-government bodies of settlements to resolve issues of local importance, enshrined in federal legislation and the legislation of the subjects of the Russian Federation for settlements. At the expense of the financial resources of local self-government bodies of municipal districts (urban districts), issues of local importance are resolved, attributed to the jurisdiction of municipal districts (urban districts), as well as the powers of local self-government transferred by local self-government bodies of settlements, and state powers delegated by state authorities of the Russian Federation are implemented. and subjects of the Russian Federation.

The need to separate state and municipal finances is dictated by the isolated position of local government bodies in the system of government bodies. In their activities, local self-government bodies ensure the implementation of the right of citizens to independently and under the responsibility of solving all issues of local importance determined by federal legislation.

Article 12 of the Constitution of the Russian Federation guarantees that local self-government is independent within the limits of their powers. This provides that local governments acquire the right to form their own financial resources and to independently choose the directions and forms of using funds. The prohibition on arbitrary alienation of financial resources of local self-government bodies (Article 31 of the RF BC) is supplemented by a guarantee of transferring additional financial resources to local self-government bodies in order to ensure the state powers delegated to them.

The independence of local self-government is supported by the organizational separation of local self-government bodies from public authorities. Based on Art. 12 of the Constitution of the Russian Federation, local government bodies are not included in the system of government bodies. This predetermines the independence of the establishment by the municipal entity of the structure of local finance management bodies, the forms of their interaction, the powers of specific bodies and their officials. Federal legislation provides for measures to protect local governments, incl. local finance authorities from interference in their activities by state authorities.

Following the Constitution of the Russian Federation, the independent formation of local budgets will be an integral feature of local self-government.

The budget of the municipality (local budget) is a form of formation and spending of funds intended to ensure the tasks and functions related to the jurisdiction of local self-government (Article 14 of the BC RF)

Local budgets- the central link of local finance, in which the main part of the financial resources of municipalities is mobilized and at whose expense the basic needs of the local community are financed.

Local budget funds are owned by the municipality, which is enshrined in Art. 49 of the Federal Law of 06.10.2003 No. 131-FZ "On the General Principles of Organization of Local Self-Government in the Russian Federation".

The formation of local budgets is carried out through the mobilization of tax revenues, non-tax revenues, gratuitous transfers, and other revenues of local budgets.

Tax revenues of local budgets form: federal taxes and fees credited to the local budget in accordance with federal and regional legislation, as well as decisions of local governments; regional taxes and fees credited to the local budget in accordance with regional legislation and decisions of local self-government bodies; local taxes and fees credited to the local budget in accordance with federal legislation and decisions of local governments; monetary penalties in the form of sanctions applied for certain types of taxes and fees, which must be credited to the local budget; means of self-taxation of citizens.

As non-tax revenues, local budgets are credited with: revenues from the use of property in municipal ownership or from the activities of municipal organizations (dividends on shares in municipal ownership; income from the lease of property in municipal ownership, etc.); income from the provision of budget loans and budget loans; income from the provision of services or compensation for the costs of the municipality; payments from municipal organizations; funds from the sale of confiscated and other property converted to the income of the municipality; administrative fees and charges; penalties and compensation for damage to municipalities.

Gratuitous transfers to local budgets are made in the form of financial assistance from the federal budget and the budgets of the constituent entities of the Russian Federation; financial assistance from the budgets of other municipalities; other gratuitous transfers.

Other revenues of local budgets include: revenues from entrepreneurial and other income-generating activities carried out by budgetary institutions under the jurisdiction of local governments, other revenues provided for by the legislation of the Russian Federation.

According to the Budget Code of the Russian Federation, the approved volume of budget revenues of the municipal formation, excluding financial assistance from the budgets of other levels of the budgetary system of the Russian Federation, cannot be lower than the approved volume of current budget expenditures, and must be at least 10 times higher than the level of the local budget deficit (Article 92 of the BC RF)

Balance of the budgets of municipalities is ensured by local governments at the expense of the following types of receipts from sources of financing the deficit of local budgets: receipts from the placement of municipal securities; loans from credit institutions; budget loans and budget loans received from the budgets of other levels of the budgetary system of the Russian Federation; receipts from the sale of property in municipal ownership, including receipts from the sale of shares owned by the municipality; proceeds from the sale of land plots credited to the local budget. In accordance with the Budget Code of the Russian Federation, the balances of local budgets can be used to finance the local budget deficit (Article 96 of the BC RF)

The sources of financing the local budget deficit are approved by the representative bodies of local self-government in the decision on the budget for the coming financial year.

According to the main purpose of municipal finance - financial support of the powers of local self-government bodies, funds from local budgets are directed to the implementation of expenses: to address issues of local importance that are within the competence of local self-government bodies of this municipal formation; on the implementation of certain state powers delegated to local self-government bodies; on the exercise of powers delegated by other local government bodies.

The first group of expenses - to meet the basic living needs of the population in the areas attributed to the jurisdiction of the municipality, includes expenses for:

• implementation of the constitutional rights of citizens to compulsory general education, social protection, health care and free medical care in institutions that are in municipal ownership or under the jurisdiction of local governments;
• ensuring the living conditions of the municipality as a whole (for the protection of public order, landscaping and landscaping of territories, removal and processing of household waste and garbage, etc.);
• implementation of local self-government (for the conduct of municipal elections and local referendums, for the maintenance of local self-government bodies);
• servicing municipal debt. Financing of the expenses of this group is carried out exclusively at the expense of local budgets.

The second group includes the costs of financial support of powers that are within the competence of the state authorities of the Russian Federation and the constituent entities of the Russian Federation and transferred by them to local governments at a time, for a specified period or indefinitely. Traditionally, the delegation of state powers to local self-government bodies is considered as an instrument of decentralization of state power, contributing to an increase in the efficiency of public administration at the local level, based on the interests of the population and taking into account local traditions.

Financial provision by local government bodies of certain state powers delegated to them presupposes compliance with the following conditions:

• the volume of expenditures of local budgets for the exercise of delegated powers cannot exceed the amount of funds received from public authorities in order to ensure such powers;
• the conditions and procedure for the additional use of own revenues of local budgets to finance the delegated state powers are subject to regulation in the charter of the municipality;
• the procedure for spending funds by local government bodies for the exercise of delegated state powers is established by federal government bodies or government bodies of the constituent entities of the Russian Federation.

The allocation of the third group of expenses is due to the right of local self-government bodies of municipal districts to delegate part of their powers to local self-government bodies of individual settlements that are part of a given municipal district, and, on the contrary, to the transfer by local self-government bodies of specific settlements of part of their powers in favor of municipal districts.

Financial support by local self-government bodies of the powers delegated to them to resolve issues of local importance under the jurisdiction of other municipalities is carried out exclusively on the basis of an agreement of local self-government bodies and within the funds received in order to compensate for additional costs.

Local self-government bodies can invest funds of local budgets in the authorized capital of organizations, transfer budget funds for management, provide budget loans to cover cash gaps in other budgets. Meanwhile, the placement of budget funds on bank deposits is not allowed by the Budget Code of the Russian Federation (Article 237 of the BC RF)

Along with the local budget, the economic basis of local self-government can be municipal off-budget funds, which are an independent link in municipal finance.

Municipal off-budget funds - funds of monetary funds formed outside the budgets of municipalities and intended for the implementation of individual needs of the local community (provision of environmental protection measures, protection of historical and cultural monuments, etc.)

The functioning of municipal off-budget funds is based on a targeted orientation in the formation of financial resources, when the mobilization of funds is carried out taking into account the previously designated and specified directions of their use.

The right of local self-government bodies to form municipal off-budget funds was first formulated in the Law of the RSFSR dated 06.07.1991 No. 1550-1 “On local self-government in the RSFSR”. The active formation by local governments of municipal off-budget funds was dictated by the desire to ensure the concentration of financial resources on priority tasks for the municipality or especially significant programs; use the targeting of certain types of income (for example, payments for the use of natural resources); guarantee the fulfillment of certain expenditure obligations regardless of the results of the execution of local budgets; to increase the efficiency of financial resources management. Meanwhile, off-budget funds did not allow local governments to achieve effective and rational use of funds, which was due to a number of factors:

• limited financial resources at the disposal of local governments;
• multi-channel financing of the same expenses;
• disproportionality of the fixed sources of income with the amount of funds required for the implementation of programs;
• refusal to use free balances of municipal off-budget funds to finance the deficit of local budgets;
• imperfection of the organization of accounting and control over the formation and use of the funds of these funds.

The diversion of revenues to municipal off-budget funds was a latent form of overestimating the needs of the municipal formation for financial assistance from the budgets of the constituent entities of the Russian Federation. In general, the process of consolidation of budgets and state extra-budgetary funds, which began at the federal level in 1994, found its gradual manifestation in the form of the abolition of some municipal extra-budgetary funds and consolidation in local budgets on the basis of targeted budget funds of others.

Modern federal legislation does not allow determining the legal status of municipal off-budget funds in a clear and unambiguous manner. Federal Law No. 154-FZ of 28.08.1995 "On the General Principles of Organization of Local Self-Government in the Russian Federation" confirms that representative bodies of local self-government have the right to form targeted off-budget funds that are part of municipal property. Newly adopted in 2003, the Federal Law "On the General Principles of Organization of Local Self-Government in the Russian Federation" of this law does not formulate and establishes the exclusive position of local budgets in the financial support of issues of local importance. The Budget Code of the Russian Federation also does not contain instructions on the possibility of creating municipal off-budget funds; the position of municipal off-budget funds in the budgetary system of the Russian Federation has not been determined.

At the same time, the absence in federal legislation of norms prohibiting the formation of municipal extra-budgetary funds does not impede the activities of local self-government bodies to mobilize and use their own financial resources in an extra-budgetary form. This is evidenced by the presence of off-budget funds in many municipalities.

Federal legislation does not provide for mandatory payments to be credited to municipal off-budget funds. Taxes and levies assigned to local budgets cannot be directed to municipal off-budget funds. Local governments do not have the right to introduce additional fees and other mandatory payments not provided for by federal legislation. Based on the above, we come to the conclusion that the revenues of municipal extra-budgetary funds are limited in terms of the composition and volume of mobilized funds: voluntary contributions and donations from citizens and organizations for these purposes; fines for offenses in the field of environmental protection and natural resource use (to be used for environmental protection and restoration measures); fines for damage and loss of objects of historical and cultural heritage, natural monuments, which are under the jurisdiction of local authorities (directed to measures to restore and maintain in the preservation of objects of historical and cultural heritage); other income in accordance with the legislation of the Russian Federation.

Municipal extra-budgetary funds can finance the costs of meeting the various needs of local communities, taking into account the need to fix these costs for certain types of income (for example, costs for environmental protection measures, municipal housing construction, construction and repair of municipal roads, support for small businesses, etc.). )

The functional isolation of municipal off-budget funds entails their organizational independence. These funds are approved in the form of separate legal acts of the representative bodies of local self-government in the manner to be determined in the charter of the municipality. The funds of municipal off-budget funds are credited to special accounts opened with credit institutions that carry out cash execution of the budget.

Changes made to Art. 14 of the Budget Code of the Russian Federation by the Federal Law of 20.08.2004 No. 120-FZ "On Amendments to the Budget Code of the Russian Federation in Regulating Interbudgetary Relations" allow to resolve the uncertainty of the position of municipal extra-budgetary funds. The use by local self-government bodies of forms of education and spending of funds other than the local budget for the fulfillment of expenditure obligations of the subject education is not allowed.

Control questions

1. What is the economic content of state and municipal finance?
2. What is the reason for the need for the existence of state and municipal finance?
3. What factors influence the organization of state and municipal finance?
4. What is the composition of the financial resources of public authorities and local governments?
5. What are the sources of financial resources of state authorities and local self-government?
6. What are the differences between budgets and extra-budgetary funds of public authorities?
7. What are state and municipal revenues?
8. What are government and municipal spending?
9. What federal legislative acts regulate the formation of financial resources of public authorities and local governments?

Self-study assignments

1. Analyze the composition, structure and dynamics of federal budget revenues and expenditures over the past five years.
2. Analyze the composition and structure of revenues and receipts of regional budgets over the past five years.
3. Analyze the composition and structure of revenues and revenues of local budgets over the past five years.

Introduction

State and municipal finance is the foundation of the financial system of any state.

State and municipal finances are defined as a set of monetary relationships that arise in real money circulation between state and municipal authorities and other economic entities, resulting in the formation and use of centralized monetary funds in order to finance the expenditure obligations of the state and the municipality.

The efficiency of the functioning of public finances ensures the progressive development of all sectors and spheres of economic activity, as well as the stability and sufficiency of the system of social protection and social security of the population, the stability of monetary circulation and the solvency of the state as a sovereign borrower.

State and municipal finances have a huge variety of types of budgetary and financial relations with all links of finance, which are constantly becoming complicated under the influence of the processes of reforming the public services sector, the globalization of financial markets, and the strengthening of the stabilizing role of the state in the economy.

The structure of state and municipal finance includes: - Federal budget;

Regional budget;

Local budget.

In the Russian Federation, public finance is one of the most dynamically developing areas of the financial system. Of particular importance are issues related to the search for the most effective forms and methods of using state funds, which contribute to the development of the economy and bring it to a fundamentally different level. Therefore, it is especially important to study the content and patterns of finance of the state and municipal sector, trends in their development. This provides a systematic view of the functioning of the financial system of the state as a whole, influencing the understanding of the specifics of fiscal regulation of the economy and the use of budget financing instruments in economic activity.

The study of the regularities of the functioning of state and municipal finances, as well as the foundations of building the budgetary system of the state, makes it possible to master the culture of thinking in the field of financing state and municipal finances. Along with this, this allows for a qualitative analysis of socially significant problems and processes that exist in society, correctly predict the possible directions of their development in the future, and determine the goals of budgetary policy and tools for achieving them. Each person, as a recipient of budgetary services, should have knowledge and skills on how to determine the degree of responsibility of each level of the budgetary system for the implementation of assigned obligations, clearly understand their rights and obligations in the field of receiving public services, and also be able to use the main forms of government support that are provided by legislative bodies Russian Federation.

State and municipal finance is a set of economic relations arising in real money circulation regarding the formation, distribution and use of centralized funds of financial resources.

The material basis of finance is money circulation. Real money turnover is an economic process that causes a movement in value and is accompanied by a flow of cash payments and settlements. The object of real money turnover is financial resources, which are sources of financing for expanded reproduction.

State and municipal finances express economic relations associated with the provision of centralized sources of financing for the state and municipal sectors of the economy, the most significant programs for the development of production and the public sector, organizations and institutions of the budgetary sphere, etc. Their functioning is aimed at achieving the general goals of the development of a socially oriented economy.

Finance as an economic category depends on transformations in the relationship between the links of the financial system. This applies primarily to the relationship between macro finance and micro finance. Macro-level finances include, first of all, the state and municipal budgets, based on the financial potential of enterprises. Finance contributes to the achievement of general goals of economic development, therefore, their optimal organization is required. The way of organization establishes the qualitative certainty of finances. The distribution and use of financial resources in the state are carried out within the framework of an integrated system for managing financial flows.

An important methodological factor is the determination of the principles of the organization and functioning of state and municipal finance, which makes it possible to identify the directions of the influence of finance on the development of the state and municipal sectors of the economy, to develop criteria for their functioning.

State and municipal finances rely on information flows. Government decision-making is based on a body of information. Analysis of the incoming information is important both at the moment of making a decision and in the process of monitoring the progress of its implementation. This information is contained in operational and statistical reporting, contracts and agreements, settlement documents, etc.

State and municipal finances have a clear targeting orientation. They affect certain socio-political interests of certain sections of society. However, in all their aspects, they are focused on solving state and municipal problems.

The relevance of the topic under consideration in this course work is explained by the presence of big problems in the field of ensuring the effective functioning of financial circulation in the territory of any city. The management of state and municipal finances has an impact not only on the development of the city, but also on the subject of the Russian Federation and the state as a whole. Since the economic state of a region or city depends on the state of the financial system, it becomes necessary to conduct a balanced financial policy aimed at achieving long-term economic growth of any region or city. One of the problems in Russia is that at the moment there is no complete system of regulation of the rights of regions and cities in the financial sphere. Many contradictions remain, which are especially aggravated during the crisis, despite the fact that cities have gained some independence in the economic sphere.

The object of study of this course work is the financial policy of the state. The subject of study is the management of state and municipal finances. The purpose of this course work is to study the main directions of improving the management of state and municipal finances.

To achieve this goal in the course of work, the following tasks must be solved:

To study the concept and essence of the management of the country's financial system.

Consider the functional elements of financial management.

Study the basic principles and objectives of financial management.

Identify the main problems of public and municipal finance management.

Consider the prospects for the development of state and municipal finance in the Russian Federation.

Textbooks and teaching aids for universities, periodicals, regulatory legal acts, as well as Internet resources served as an information base for a detailed study and consideration of a given topic.

1. The concept of financial system management

1 The essence of financial management

The economic development of society is a multifactorial and contradictory process, which is based on the improvement and development of productive forces and production relations, which usually occur under the influence of expanded reproduction. It would seem that this process is influenced by a large number of different factors: the volume and quality of material, financial, labor resources, the economic capabilities of business entities, the acceleration of scientific and technological progress, the degree of development of market relations and other factors. But under a different view, this process is presented as a conflict interaction and confrontation between various forces of a natural and social nature. Together they create conditions for the emergence of various unforeseen circumstances that can disrupt the conditions for the functioning and development of the economy as a whole and of individual business entities, which reduces the financial performance of their activities and leads to the emergence of the need to regulate financial relations between them.

In order to maintain the stability of the financial position of the state, the financial stability of business entities, various instruments are used to regulate the financial and economic activities of organizations, the distribution and redistribution of funds between the levels of the state budget system. In this case, management means the use of a combination of various techniques and methods of targeted impact on an object to achieve a set goal or a certain result. Since in the financial sphere the objects of management are various types of financial relations, financial management is a process of purposeful impact with the help of special techniques and methods on financial relations and the corresponding types of financial resources in order to implement the functions of government entities and business entities, and achieve the set goals and tasks in their activities.

The state influence on business is carried out through tax policy, regulation of the financial market, the formation of a depreciation fund, a system of state support for enterprises through subsidies. Those. the state does not manage finances, but influences through finances on the economy and social sphere, mainly in the implementation of financial policy. Directly in the field of public administration are public finances (formation of the state budget, off-budget funds, finance of state enterprises). Management is carried out through the adoption of financial legislation, the approval of the federal budget and the report on its implementation, the introduction or abolition of certain taxes, the approval of the maximum size of the public debt, etc.

Public financial management - a set of incentives and sanctions to quickly address the set objectives of public policy.

The object of management is the system of finance or a set of monetary relations. Subjects of management - financial institutions, services, financial departments of organizations, etc. Financial management is expressed in financial policy - a set of methodological principles, practical forms of organization and methods of using finance.

The objectives of management are financial stability and independence, manifested in macroeconomic debt, stability of the national currency and, ultimately, the combination of the interests of the state and society.

There are several functional elements in public finance management:

· planning - evaluates the state of finances and directions for their effective use;

· operational management - a set of measures developed on the basis of the current financial situation in order to maximize the effect at minimal cost through the redistribution of financial resources;

· control is carried out at all stages of the use of state finances, comparing planned and actual results.

In a broad sense, there are several forms and methods of state financial management:

· financial planning;

· forecasting;

· programming;

· financial regulation;

· financial control;

· adoption of financial legislation;

· system of methods for mobilizing financial resources.

The main subjects of state and municipal finance management in the Russian Federation are the President and the Government of the Russian Federation, legislative authorities, the Ministry of Finance of the Russian Federation, the Ministry of Taxes and Levies, the Ministry of State Property Management, the Central Bank of the Russian Federation, the Federal Securities Commission and others.

According to the joint venture. Solyannikova, "public finance management can be defined as the use by state bodies of political and economic power on behalf of society and over society to manage financial resources for the purposes necessary and recognized by this society."

1.2 Functional elements of financial management

In the process of managing a financial system, the object of management is usually various types of financial relations. Financial relations belong to an objective economic category and require consideration of their essence through cognition, the study of individual special properties and capabilities. The effective development of the state's economy is not possible without the management of its financial system. The subjects of financial management are a set of organizational structures that carry out management (Fig. 1).

Fig. 1. Elements of the financial management system

At the macroeconomic level, these structures include public authorities, local governments, as well as other participants in the budget process who are authorized to manage state and municipal finances.

In enterprises of both commercial and non-commercial nature, financial management is controlled by special governing bodies, departments and services. The structure of financial management bodies of an organization largely depends on its size (large, medium, small organization), the type of its activities (insurance, investment, banking), as well as on the organizational and legal form (budgetary institution, unitary enterprise). The collection of all organizational structures that manage the finances of an organization are called financial management bodies.

The objects of management are financial relations and financial resources that are part of a certain area and link of the financial system. In this regard, the work of the governing bodies is very complex and is carried out in various directions.

The basis of the financial management process is financial planning, forecasting and operational management, as well as financial control. The processes of financial planning and forecasting are used in order to scientifically substantiate the current and development of the economy and its prospects in the future, changes in a specific period of growth rates of its individual industries and business entities, which determines the provision of the necessary preliminary control over the formation and use of financial resources.

Financial forecasting involves studying the state of finances in the reporting period, substantiating the indicators of the corresponding financial plans, determining the volume of mobilization of financial resources, sources of their formation and directions of use. In addition, the system of financial forecasts contributes to the development of a financial concept for the development of a country or a business entity, since it is widely used at all levels as a tool for scientific foresight, variant analysis, and obtaining additional information when making decisions. Thanks to financial forecasts, financial management bodies are able to determine several options for the development of the financial system, to foresee the forms and methods of implementing financial policy. For financial forecasting, it is customary to use economic models that are capable of describing, with some degree of probability, the dynamics of indicators depending on various factors that can affect financial processes.

Financial planning is carried out on the basis of the indicators obtained during the forecast. This stage aims to scientifically substantiate the movement of financial resources and changes in the corresponding financial relations in a specific period. Financial planning ensures the achievement of proportional and balanced functioning and development of business entities, as well as the economy as a whole. In the planning process, business entities and state and local authorities assess their own financial condition, identify opportunities for expanding the volume of financial resources, the direction of their most effective use. Planning is carried out taking into account the analysis of financial information, which must be displayed in accounting, statistical and operational reporting in full and must be reliable.

At the stage of operational management, a set of measures is developed, which is aimed at achieving the greatest result at a minimum cost. The development of measures is carried out taking into account the analysis of the current financial situation and the corresponding redistribution of financial resources. Thus, in the process of operational financial management, stable development of the state economy and the functioning of business entities are achieved. In particular, at this stage, there is a solution to the problems of providing financial support to the population, preventing and eliminating acute situations in the course of financial and economic activities and minimizing their consequences, maneuvering budget funds in order to meet the budgets of all levels of the budget system in the current conditions.

The concept of strategic (general) financial management is also distinguished. It is empowered to be exercised by the highest legislative and executive bodies of the Russian Federation. The process of implementing strategic financial management involves:

determination of the sources and sizes of financial resources that ensure reproduction in the proportions that were laid down in accordance with the main directions of financial policy;

establishing an optimal balance between the financial resources of state and local authorities and business entities;

identifying the most effective areas for the use of financial resources and determining the reserves for their growth.

In the course of the implementation of strategic and operational financial management, consistency in making management decisions should be observed, which is based on a scientific approach to substantiating the methods of financial forecasting and planning, organizing operational management of financial resources, developing techniques and methods of financial control that correspond to modern market conditions of management. This strategy makes it possible to develop new instruments for regulating financial flows, to identify the advantages of some areas of finance development and the hopelessness of others, creates additional prerequisites for the development of a financial mechanism directly involved in the financial management process. The creation of a scientific foundation for the development and implementation of specific practical measures in the field of financial management is especially important in a market economy, when the activities of economic entities are under the influence of fierce competition and the functioning of the economy is characterized by the manifestation of many elements of spontaneity. The scientific approach to financial management contributes to ensuring stable financing of economic sectors and organizations, increasing the financial well-being of the population, preventing or mitigating the consequences of unfavorable events in the course of the financial and economic activities of organizations and, in aggregate, ensuring the stable development of the state economy.

The market conditions of business necessitate a revision of the mechanism of financial management at the macro and micro levels that existed in Soviet times, the development of fundamentally new methods of financial management, which should ensure the financial independence of administrative-territorial entities on the territory of the Russian Federation, the financial stability of business entities, their investment activity and create others. necessary conditions for sustainable and stable development of the economy and its further growth. To implement these tasks in practice in modern conditions, first of all, it is necessary to clearly delineate the functions of the legislative and executive authorities involved in the management of state and municipal finances, to distribute financial powers between the federal center, regions and municipalities, which requires a serious improvement of their legal framework. activities.

3 Legal framework for financial management

Successful financial policy, effective implementation of the financial mechanism and financial management mechanism largely depend on the legal formulation of financial relations between business entities and public authorities and local governments. In connection with the country's transition to a market economy, the role of financial law has significantly increased. It should also be noted that the financial system of the state was significantly influenced by the radical restructuring of the state structure and the creation of federal relations between the authorities. This creates the prerequisites for the creation of new financial legislation and the establishment of other legal norms in the field of regulation of financial relations. This event on the establishment of specific rules for organizing financial relations will ensure effective financial management of authorities and business entities and the protection of the economic interests of the subjects of financial relations, as well as strict financial discipline.

The foundations of financial law were laid in the 16th century by a science called cameralistics, and it studied the laws of effective management of the palace economy, and also dealt with issues of state financial management. The prerequisites for the emergence of financial law as an independent science was the need to streamline the process of managing financial relations in the state and the introduction of uniform rules and methods of their organization. Today, knowledge of the legal foundations of the functioning of finance at all levels of management provides specialists with competent and effective management of financial relations in an organization or the state as a whole. The application of legal norms allows state and local authorities to regulate the development of all sectors of the economy, ensure their stable growth, and eliminate negative trends in economic development. In turn, the need to implement the goals and objectives of the financial policy pursued by the state stimulates the further development of the substantive part of financial law. It is the financial policy of the state that determines the issues related to the development of the necessary financial and legal acts for its implementation, the composition of the legal norms that they must contain, financial benefits and sanctions that must be applied in the course of financial management.

In the process of applying legal norms in the course of financial management, their "imperative" nature is manifested, which means active practical activity of the state in organizing financial relations, developing forms of their manifestation and use. This leads to the fact that the subjects of law are deprived of the possibility of acquiring financial rights at their own discretion and desire, determining their content and their independent implementation.

Financial law is closely related to civil law and administrative law. Therefore, the opinion that financial law regulates absolutely all financial relations is incorrect. Thus, financial law is a set of legal norms that are designed to regulate relations arising in the course of the formation, distribution and use of monetary funds of public authorities and local authorities, as well as business entities, which allows them to implement the functions assigned to them and fulfill their tasks.

Financial and legal acts that are used in the process of managing the financial system are diverse and are classified according to various criteria:

in terms of legal force, laws and by-laws are distinguished among acts;

according to the level of power, these acts are divided into acts of state authorities and local self-government bodies;

according to the degree of management of the spheres and links of the financial system, acts are subdivided into financial and legal acts regulating financial relations in each area of ​​the financial system (the Constitution of the Russian Federation, the Budget Code of the Russian Federation, the Tax Code of the Russian Federation), and legal acts regulating financial relations in a particular area or part of the financial system. systems.

The foundations of financial management in our country are laid down by the Constitution of the Russian Federation, which defines the federal state structure, in connection with which there are three independent levels in the budget and tax systems of the Russian Federation. Also, the Constitution of the Russian Federation determines the legal basis for the activities of the President of the Russian Federation, legislative (representative) authorities, executive authorities and local government in the budget process.

The norms of the Budget Code of the Russian Federation regulate financial relations that arise in the course of the functioning of the budgetary system of the Russian Federation, as well as the formation of revenues of budgets of all levels and budgets of state extra-budgetary funds and their spending. Also, the Budget Code of the Russian Federation regulates the implementation of interbudgetary relations, the implementation of the budget process in the territory of the Russian Federation and the application of liability measures to violators of the budgetary legislation of the Russian Federation.

The norms of the Tax Code of the Russian Federation govern relations that arise during the establishment and collection of taxes and fees on the territory of the Russian Federation, as well as relations in the field of tax control and liability for violation of tax discipline.

In the field of state and municipal finance, the legal basis for managing financial relations is federal laws, laws of the constituent entities of the Russian Federation and regulatory legal acts (decisions) of representative bodies of local self-government, which regulate budgetary legal relations, respectively, on the territory of the Russian Federation, a constituent entity of the Russian Federation or a municipal formation.

Also, a large role in the regulation of financial relations is played by decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation and departmental regulations - orders, letters and instructions of federal ministries, services and agencies, regional executive authorities and local governments on financial and budgetary issues.

Departmental regulations also play an important role in the management of state and municipal finances, as they allow for state legal regulation of financial relations in various sectors of the economy, between managers and recipients of budget funds. At the same time, it should be noted that legal regulation covers absolutely all components of the financial management process: from forecasting and planning sources for the formation of financial resources to managing the execution of budgets and the procedure for conducting financial control over the activities of state executive authorities.

The Civil Code regulates relations in the field of finance of business entities. The Civil Code of the Russian Federation determines the rules for organizing the financial and economic activities of business entities of all organizational and legal forms.

The totality of all financial legal acts, sources of financial law, which constitutes the legal basis for financial management, can be studied in Figure 2 in Appendix 1.

The quality of the current financial and legal acts determines the efficiency of state financial management as a whole. In this regard, much attention is paid to the issues of legal regulation of the economy. At the moment, the Russian Federation is going through a new round in the development of financial law, and not all financial relations have received clear and complete regulation by the state. In connection with these, certain problems arise in the management of state and municipal finances in the country. Due to the existing contradictions between federal and municipal legislation, many legal norms, including financial ones, cannot go through the process of improvement.

Thus, in the course of operational financial management, the stable development of the state economy and the functioning of business entities are ensured, the tasks of providing financial support to the population are solved, emergency situations are prevented and eliminated in the course of financial and economic activities and their consequences are eliminated, budget funds are maneuvered in order to meet budget targets. all levels of the budgetary system in the prevailing conditions.

2. The main directions of improving the management of state and municipal finances

1 Basic principles and objectives of financial management in the Russian Federation

The Government of the Russian Federation is responsible for the development and implementation of the financial policy of Russia, draws up and executes the federal budget, develops other draft laws on financial, which are closely related to these issues, has the right to approve resolutions, issue orders that contribute to ensuring the implementation of financial legislation. The powers of the government also include the definition of the tasks and specific functions of federal executive bodies, their rights and responsibilities, including the range of issues that fall within the competence of a particular ministry related to the Government of the Russian Federation on financial management. The Ministry of Finance of Russia was created at the beginning of the 18th century and since then its functions and areas of authority have changed more than once.

Today, the tasks and functions of the RF Ministry of Finance are defined in the Presidential Decree No. 314 “On the System and Structure of Federal Executive Bodies”. It says that within the framework of the ongoing administrative reform, it is necessary to distribute the functions of supervision, issuance of legal acts and management of federal property between individual executive authorities. Rule-making functions should be delegated to federal ministries, supervisory and managerial functions should be carried out by federal services and agencies. Therefore, part of the division of the Ministry of Finance of Russia was abolished and transformed into federal services, which are subordinate to the Ministry of Finance. The new bodies were the Federal Treasury, the Federal Service for Financial and Budgetary Supervision, the Federal Service for Insurance Supervision, and the Federal Service for Financial Monitoring. Also, now the Ministry of Finance has the right to exercise the functions of developing tax policy and legislation, and is also empowered to clarify other issues related to taxation in the Russian Federation as a whole. Thus, at present, five federal services are subordinate to the Ministry of Finance of the Russian Federation:

The Federal Tax Service;

federal service of insurance supervision;

Federal Service for Financial and Budgetary Supervision;

federal service for financial monitoring;

Federal Treasury.

The competence of the Ministry of Finance includes functions for the development of a unified state financial policy, including budget, tax, insurance, as well as the development and implementation of credit, monetary, policy, policies in areas related to issues of audit, accounting, production and production with subsequent processing of precious metals and stones. These powers are defined in the Decree of the Government of the Russian Federation dated June 30, 2004 No. 329 "On the Ministry of Finance of the Russian Federation".

So, the main functions of the Ministry of the Russian Federation are: - development of draft laws concerning the development and improvement of the budgetary system, the foundations of the budgetary process, as well as the delineation of powers between the state, its subjects and local governments;

development of draft laws related to taxation issues, the establishment of certain forms of accounting and reporting documents in this area;

development of a draft law relating to issues of the federal budget, the organization of its execution, reporting on the execution of the federal budget and the consolidated budget of the Russian Federation; - coordination and management of budgetary, credit, monetary policy;

management of the state debt of Russia and the issuance of state securities on behalf of the state, including keeping a book of records of state debts and registration of the emission of state securities of the constituent entities of the Russian Federation and municipalities;

development of regulations related to accounting and financial reporting.

The Federal Treasury was formed in 1993. Its goal was to ensure effective management of federal budget funds. Federal Treasury bodies exercise the function of monitoring the activities of commercial banks on issues related to the timely execution of payment orders of taxpayers and payers of other obligatory payments to the budget. For this, the federal treasuries have open accounts in various divisions of the Central Bank of the Russian Federation and other authorized banks. Also, the competence of the Treasury bodies includes the implementation of short-term forecasting of the execution of federal budget revenues and expenditures. They have the right to open and maintain personal accounts of budgetary institutions as accounting registers in a bank account for accounting for federal budget funds. In addition, the Russian Treasury can distribute regulatory taxes between the budgets of different levels.

The Budget Code of the Russian Federation in Article 134 defines that if a constituent entity of the Russian Federation receives financial assistance from the federal budget, then this should be done through the federal treasury bodies.

The main pivot of financial security, ensuring the stability and sustainability of the financial system of the state, today is the fiscal sphere. It is also the basis for the functioning of any state and plays a major role in the structure of the financial system.

The main principles of effective and responsible public finance management are:

financial (fiscal) transparency;

stability and long-term sustainability of budgets;

an efficient and fair system of intergovernmental fiscal relations;

consolidation of the budget and budgetary process;

mid-term financial planning;

results-based budgeting;

effective financial control, reporting and monitoring.

Financial management at the regional level is carried out by local authorities of the constituent entities of the Russian Federation. Thus, the highest legislative bodies of the constituent entities of the Russian Federation approve laws in the field of finance within their competence, and they are also authorized to take part in issues related to federal laws. The supreme executive authorities of the constituent entities of the Russian Federation develop the financial policy of the region, draw up a draft budget of the constituent entity and execute its implementation. The Constitution of the Russian Federation in Article 77 authorized the constituent entities of the Russian Federation to establish a system of regional authorities in accordance with the laws in force at their discretion.

The administration of the constituent entities of the Russian Federation includes special financial bodies: the Ministry of Finance of the region, finance departments, finance and budget committees, financial departments. They have functions similar to those of the Ministry of Finance of the Russian Federation, but in accordance with their competence. Regional financial authorities may also have their own field offices - usually treasury departments (or branches).

The financial bodies of the constituent entities of the Russian Federation are not directly subordinate to the Ministry of Finance of Russia, but are obliged to submit to it a report on the execution of their budgets.

Many regional financial bodies create their own territorial treasuries in order to carry out accounting and control functions for the execution of regional budgets. At the same time, Article 78 of the Constitution of the Russian Federation provides for the possibility of transferring part of their powers by federal executive bodies to the bodies of the constituent entities of the Russian Federation and vice versa. Thus, the constituent entities of the Russian Federation that do not receive financial assistance from the federal budget can create their own treasuries by concluding an agreement with the federal treasury bodies.

Financial management at the local level is carried out by representative bodies of local government. They can make decisions on the approval of the local budget and the report on its implementation, make decisions on other financial issues related to the jurisdiction of municipalities. The executive bodies of local self-government are responsible for the development of municipal financial policy, including debt, the preparation and execution of the local budget. Usually, local financial or financial and treasury bodies operate within the local executive branch. The model regulation on the financial and treasury body of the municipal formation was developed and approved by the Board of the Union of Russian Cities in 1998. The right to form and execute local budgets by municipalities is guaranteed by the Constitutions of the Russian Federation in Article 132.

There is a specific system of financial flows established by Russian legislation, which exists between two types of municipalities: a municipal district and settlements that are within its borders:

financial flows from the budget of the municipal district to the budgets of settlements. Here the standards for deductions from the income of the district budgets to the budgets of the settlements are established and financial assistance and subventions are provided in connection with the transfer of the powers of the LSG bodies of the municipal district to the settlements;

financial flows from the budgets of settlements to the budget of the municipal district, which includes the provision of subventions from the budget of the settlement to the budget of the district in connection with the transfer of their powers to the districts and to resolve issues of an inter-municipal nature.

The provision of financial assistance to the budgets of settlements from the budgets of municipal districts plays a significant role at the municipal level. It can be provided in the form of grants from the regional fund for financial support of settlements, other grants, subsidies.

The regional fund for financial support of settlements in many positions is an analogue of the regional fund for financial support of municipal districts (urban districts). It is formed in accordance with the law of a constituent entity of the Russian Federation, taking into account the requirements of the Budget Code of the Russian Federation. The volume of the fund and the distribution of subsidies from it between the budgets of the settlements are approved by the decision of the representative body of the municipal district.

The regional fund for financial support of settlements is distributed without taking into account the actual expenses of the budgets of the settlements. This is its important feature, contributing to the increase in the efficiency of expenditures of the budgets of settlements.

2 Improving the functioning of state and municipal institutions

Currently, the reform of state and municipal institutions is being carried out in accordance with the Law of May 8, 2010 No. 83-F3 "On Amendments to Certain Legislative Acts of the Russian Federation to Improve the Legal Status of State (Municipal) Institutions". One of the main directions of the reform, which is key for financial authorities, is to change the methods of financing state and municipal institutions, which exist, first of all, for the provision of state and municipal services (by all types of institutions, primarily budgetary and autonomous) and the implementation of state and municipal functions (first of all - by state institutions).

In accordance with Art. 6 of the Budget Code of the Russian Federation, state (municipal) services (works) are services (works) provided (performed) by state authorities (local authorities), state (municipal) institutions and in cases established by the legislation of the Russian Federation, by other legal entities. State and municipal budgetary and autonomous institutions function primarily to provide such services to recipients of services in accordance with the state (municipal) assignment (Article 69.2 of the Budget Code of the Russian Federation).

At the same time, the legislation contains other definitions of services, including public services. Thus, the Law of July 27, 2010 No. 210-FZ "On the organization of the provision of state (municipal) services" defines a state (municipal) service as an activity to implement the functions of a federal executive body, a state non-budgetary fund, an executive body of state power of a constituent entity of the Russian Federation, local government body, which is carried out at the request of the applicants within the powers of the relevant public authority. Thus, in this case, there is a narrowing of the understanding of state (municipal) services in comparison with the term of budgetary legislation, which should be paid attention to by the financial authorities when deciding whether to finance such services from the budget.

The concept of services and works is widely used in civil and tax law. The norms of civil and tax law are focused primarily on the consumer of the service, and not on the person who provides it. So, in the understanding of the tax authorities, a service is an activity, the results of which do not have material expression, are sold and consumed in the process of carrying out this activity (Article 38 of the Tax Code of the Russian Federation), which in practice entails problems in determining the tax base for value added tax.

In addition, an inaccurate definition of state and municipal services and insufficient attention to the formation of their list can lead to difficulties in the formation of the charter of the institution and the definition of the main and other types of activities of the institution, which is associated with the requirements of the tax authorities and the need to reflect the relevant data in statistical documents. For example, various reporting forms intended for accounting for legal entities and for statistics require the reflection of types of economic activities in accordance with the resolution of the Gosstandart of Russia dated November 6, 2001 No. 454-st "On the adoption and implementation of OKVED" (OK 029-2001 (NACE Rev. 1). All-Russian Classifier of Economic Activities "). There is also OK 002-93 (All-Russian Classifier of Services to the Population), approved by the Resolution of the State Standard of Russia dated June 28, 1993 No. 163, which, in the description of the types of services, is also focused more on the consumer of the service than on the person providing the service. As a result, it may be difficult for financiers and employees of sectoral bodies to accurately describe the content of the service and, as a result, to determine the exact amount of its funding from the budget.

Thus, if the documents of state and municipal institutions describe state and municipal services in those formulations that correspond to budgetary legislation, this will not correlate with the requirements for documents from the registering and statistical authorities that use terms designed to solve problems related to with the classification and coding of the types of economic activities declared by the institutions during registration, the definition of the main and other actually carried out types of economic activities of the institutions. At the same time, the nuances of activities and the non-production sphere are not sufficiently reflected in the OKVED. For example, the activities of a cultural institution carrying out concert and theatrical activities, using OKVED, can be described practically in only two directions:

- activities for the organization and staging of theater and opera performances, concerts and other stage performances;

- activities of concert and theater halls.

In this case, the list of services will be clearly insufficient for the constituent documents, therefore, a description of the main types of activities according to OKVED can be included in the charter, further decoding them in relation to the main activities of the institution. In this case, the service financed from the budget will be correlated with the types of activities enshrined in the charter, which should facilitate the practical work of calculating the subsidy for the fulfillment of the state (municipal) task.

As for other types of activities of institutions, for budgetary and autonomous institutions, such activities should become a source of income. At the same time, the opportunity to carry out activities that generate income should be provided to the institution by the founder by fixing the relevant provisions in the charter of the legal entity. Additional activities can be described in the charter without taking into account the provisions of the above documents, provided that they are consistent with the goals of the institution. There is no general legislatively enshrined list of paid services of state and municipal institutions; sectoral laws only contain general references to which services can be provided for a fee, which gives the institution ample opportunities to determine additional types of activities. At the same time, it should be remembered that paid services can be not only services other than state (municipal) services, but also the same services provided with an increase in quality (for example, a separate ward in a hospital, a night subscription in libraries, an individual excursion, etc.) etc.).

Paid services provided as additional types of activities of state and municipal institutions should flow from the activities of the institution, the procedure for setting the price for the service should be clearly defined. In addition, the possibility of carrying out activities that generate income should be provided for in the charter. However, for state institutions, the possibility of providing paid services in practice is somewhat limited, since the money earned (with the permission of the founder) should not go to the state institution itself, but become the income of the corresponding budget (Article 41 of the Budget Code of the Russian Federation). Also, after the end of the transition period, targeted funds received from persons wishing to support a state institution (gratuitous donations from individuals and legal entities) are considered budget revenues.

However, according to the Ministry of Finance of Russia (letter dated May 17, 2011, No. 02-03-09 / 20-16), upon receipt of targeted funds in the corresponding budget of the budget system in excess of the amounts approved by the decision on the budget, the amount of these receipts may be increased budget allocations to the main administrators of budgetary funds for subsequent bringing to a specific government institution the limits of budgetary obligations for the implementation of targeted expenditures in the manner established by the relevant financial body, if the decision on the budget provides for the linkage of the corresponding income and expenditures.

Some problems also arise in connection with the abolition of the subsidiary liability of the owner in relation to budgetary and autonomous institutions. Such responsibility remains valid only in relation to the state institution. In this case, a budgetary or autonomous institution may be liable, for example, from obligations arising as a result of causing harm to an individual, and the institution must compensate for such harm on its own, since this burden no longer falls on the budget. Financial authorities should pay attention to the fact that as a result of such a situation, for example, autonomous institutions, having a bank account, may lose funds placed on this account, which are not protected by the principle of budget immunity. At the same time, if an autonomous institution has placed on the account not only independently earned funds, but also budgetary funds allocated to it in the form of a subsidy for the fulfillment of a state (municipal) task, then the execution of a court decision can also be carried out at the expense of budgetary funds. do not place budget funds on accounts with credit institutions, but leave them on an account with the Treasury or a financial authority.

Employees of financial authorities, the main administrators of budgetary funds, should be aware of another financial risk in the disposal of autonomous institutions with their funds. When deciding to place funds on accounts with a credit institution, it should be remembered that a credit institution may go bankrupt or its license may be revoked, and funds of legal entities in accounts, unlike funds of individuals, are not protected by insurance. In this case, the funds on the account may be lost, and in practice, the lender of the credit institution does not always receive their full refund.

You should also pay attention to the definition of the legal regime of property of state and municipal institutions that own it on the basis of operational management. The general proprietary right of operational management for various types of institutions acquires a fairly broad content, since a state institution is greatly limited in its ability to dispose of property, and autonomous and budgetary institutions have broader rights, up to the ability to independently acquire and alienate property at the expense of funds received by them from income-generating activities. At the same time, they do not acquire ownership rights to such property, even if acquired at their own expense, which in practice causes certain difficulties when registering the right to this property, since the registering authorities do not always understand the relationship between the rights of the founder and the institution to such property and consider the owners themselves institutions.

However, in accordance with civil law, the ownership of institutions does not exist, even in relation to self-earned funds and property acquired at their expense, which entails in practice a not very standard situation: the institution retains the right to freely dispose of such property, but does not receive ownership rights to it, but the formal owner has almost no influence on the use of such property.

If in relation to state institutions the owner is obliged to maintain their property in full, in the case of an autonomous or budgetary institution, he is obliged to ensure only the maintenance of the immovable and especially valuable movable property assigned to them. Financial support for the maintenance of the rest of the property, including acquired at the expense of funds received by the institution from income-generating activities, is carried out at the expense of the budgetary or autonomous institution itself. In order not to have a situation where the institution will have an unbearable burden of maintaining property that is not assigned to it by the founder, the most optimal ratio between the need to maintain property and the desire to dispose of it independently should be calculated so as not to lose the specified property and ensure that the institution fully carries out its main activity. ...

At the same time, the institution itself must have enough property to be able to carry out income-generating activities, since in the absence of the necessary material base, the institution will not be able to earn additional funds. Employees of financial authorities should keep in mind that in the case of using the property assigned to the institution to carry out income-generating activities, it is necessary to accurately calculate the amount of financial support for the maintenance of such property, since in practice it is not always possible to easily and accurately calculate the share of property used for the implementation of the main types of activities of the institution, and generating income, even in the case of renting the property.

As the experience of working in the new conditions shows, among other difficulties in the financial sphere of the activities of state and municipal institutions at the regional and local levels, the following practical difficulties can be distinguished:

1)issues of calculating the standard costs of financial support of state and municipal tasks and the establishment of initial standards for the costs of providing services by institutions. Often, in practice, they tend to follow the path of the "reverse counting" method, while it is necessary to switch to new methods of calculating the financing of state and municipal services. Sometimes the founder does not allocate a subsidy in a timely manner, but requires the submission of a report on the work or services performed for the reporting period, financing them already upon completion;

2)drafting agency assignments presents significant challenges due to the lack of local experience in drafting such documents. Founders often cannot accurately formulate the name and content of the service, divide it into sub-services, form a list of service quality indicators;

3)determination of forms and methods of control over the activities of budgetary and autonomous institutions. The legislation does not contain clear, detailed and consistent requirements and rules for the implementation of financial control over the activities of institutions, but fixes only the most general references to control over the execution of state and municipal tasks and the use of the property of institutions.

In addition, on the ground, there is not always a sufficient regulatory framework for the full implementation of the financial aspects of the reform. In the absence of the necessary acts, the implementation of the reform provisions in practice is very difficult, since there are no sufficient legal grounds for the allocation of appropriate funds from the budget. Such normative acts should regulate the following issues (we are talking only about acts concerning the financing and maintenance of the property of institutions, and not all issues of reform):

-features of regulation of the activities of municipal institutions in the transition period;

-the procedure for exercising control over the activities of all types of institutions (including financial);

-the procedure for the implementation and financial support by budgetary and autonomous institutions of the powers of state authorities and local self-government to fulfill public obligations to an individual subject to execution in monetary form;

-the procedure for determining the volume and conditions for granting subsidies from the budget to institutions to reimburse the standard costs associated with the provision of services in accordance with state and municipal tasks;

-the procedure for determining the types of especially valuable movable property of budgetary and autonomous institutions;

-the procedure for providing budgetary investments to budgetary and autonomous institutions;

-provision on the conditions and procedure for the formation of the task of the founder in relation to an autonomous institution created on the basis of property in state or municipal ownership, and the procedure for financial support for the fulfillment of the task;

-the procedure for drawing up, approving and maintaining budget estimates of state institutions;

-the procedure for drawing up and approving a plan of financial and economic activities of a budgetary and autonomous institution;

-the procedure for drawing up and approving a report on the results of the activities of institutions and on the use of the property assigned to them;

-the procedure for determining payment for work performed, services rendered for citizens and legal entities related to the main activities of the institution and provided by the institution on a paid basis;

-the maximum permissible values ​​of overdue accounts payable of budgetary institutions, the excess of which entails termination of the employment contract on the initiative of the employer in accordance with the Labor Code of the Russian Federation with the head of the budgetary institution;

-the procedure for accounting and storage of executive documents providing for the levy of execution on funds of budgetary institutions and other documents related to their execution;

-the procedure for collecting unused balances of funds in the absence of a need to channel them for the same purposes;

-the procedure for opening and maintaining personal accounts, making cash payments by all types of institutions;

-the procedure for opening and maintaining personal accounts by a financial body (in cases established by law);

-the procedure for verifying documents on the occurrence of monetary obligations and the compliance of the content of operations with the codes of budget classification and the purposes of granting subsidies to institutions.

Regulatory and methodological settlement of the above issues will improve the activities of budgetary institutions in the provision of state and municipal services on the principles of performance-based budgeting in order to fully meet the needs of legal entities and individuals and improve the functioning of the budget sector as a whole.

3 Problems and prospects for the development of state and municipal finance in Russia

The big changes that are taking place in the economy and social sphere of Russia determine the current urgency of the task of purposeful use of finance in the interests of the development of the country, its regions and municipalities. This task requires identifying real ways to increase the impact of finance on social production, to obtain high economic and socially significant results with their help. Therefore, there is a need for a thorough analysis of the reforms carried out by public authorities in the field of social protection and social security of citizens.

State social policy is a mandatory attribute of a modern market economy. Social stability is one of the most important conditions for economic development. It is within the competence of the state to smooth out the negative social consequences characteristic of the market, this is necessary to prevent social conflicts and tensions in society.

In the modern Russian Federation, there is an acute problem of the decline in the birth rate and short life expectancy of the population, as well as a low standard of living. The transition to a market economy, which led to the emergence of various forms of ownership, the formation of the labor market, has greatly changed the idea of ​​the mechanism of social protection of citizens. Therefore, it became necessary to solve the problem with respect to adjusting the mechanism for the implementation of social guarantees for the population, which were established in the Constitution of the Russian Federation and other legislative acts. As part of the reforms that are being carried out today, it has been established that the state is able to guarantee the provision of only the minimum list and volume of services to the population of the Russian Federation, and material and non-material services in excess of this minimum can be received by citizens on a paid basis, depending on their material capabilities. In the current conditions, it is necessary to clearly define this minimum set of social guarantees, which are provided at the expense of the financial resources of the state, and it is also necessary to develop and create new mechanisms for the social protection of citizens.

The result of solving this problem depends on the general state and stability of state and municipal finances, which are a source of financing for measures for the social protection of citizens of the Russian Federation.

To improve the financial mechanism for social protection of the population, it is necessary to carry out a set of measures aimed at creating an effective system of social assistance. This will make it possible not only to more fully implement the principle of social justice, but also to increase the efficiency of state and municipal spending on social support for citizens of the Russian Federation.

The relevance of the problem of developing scientifically grounded foundations for the functioning of state and municipal finances, improving the regulatory framework for their organization is also predetermined by the dependence of the Russian economy on the world price environment, sectoral and territorial disproportions that exist in the Russian Federation.

In the process of the formation and development of market relations in our country, socio-economic problems appear and become more and more aggravated, which cannot be solved automatically. Sectoral crises, unemployment, irregularities in monetary circulation, increased competition in world markets require government financial intervention.

Public administration can support the socio-economic stability of a modern market economy with its complex links and close interdependence of individual areas.

A significant role in our state is played by the development of the taxation system, the construction of a tax system that meets the modern requirements of the development of the state economy.

The most pressing problems of the current stage of development of tax systems of states with a market economy are:

the complexity of tax systems for taxpayers, which leads to a decrease in the efficiency of management of tax authorities. This leads to an increase in the costs of tax administration processes, and also increases the scale of tax evasion;

statutory tax rates are too high and unaffordable for many organizations, which negatively affects the adoption of economic issues; - an imperfect taxation system leads to the fact that enterprises invest their funds and change the structure of the balance sheet not for economic, but for tax reasons;

the role of financing investments at the expense of borrowed rather than own funds is growing more and more.

The limited possibilities for financing public spending through taxes, as well as the desire for a more rational use of factors of production, including natural resources, necessitate the solution of these problems in Russia as well.

Also an objective and urgent need today is to assess the long-term consequences of reforms in the fiscal area.

But, despite the urgency of this problem, the issues of finding ways to solve these issues are insufficiently studied and do not find proper reflection in scientific research and publications. Therefore, there is no theoretical justification for measures to ensure financial stability and budgetary stability in the Russian Federation, which negatively affects the quality of the adopted financial and budgetary legislation, a decrease in the effectiveness of state financial regulation of socio-economic processes.

In this regard, there is a great need to develop and implement a set of measures to improve the management of state and municipal finances, as well as to increase the efficiency of state financial impact on socio-economic processes in Russia, which will ensure more sustainable economic growth and improve the quality of life of the population of the Russian Federation.

To solve this problem, it is necessary to determine the prospects for the development of state and municipal finances, assess their compliance with modern requirements for the development of the Russian Federation, the validity of the choice of directions and mechanisms of state financial regulation of socio-economic processes in the context of large-scale reforms in our country and a high level of its dependence on external factors. ...

At the present stage, the reform of local self-government is reaching a fundamentally new qualitative level of development. However, the effectiveness of its implementation largely depends on the correct understanding of the essence of the nature of local government, its role and place in the democratic system of social governance.

The independence of local self-government bodies and organizational independence, remoteness from power structures do not diminish its importance as an element of the state structure of Russia. Increasing the importance of the state in local government ensures more effective implementation and protection of national interests. The meaning of the development of local self-government lies in the fact that it will make it possible to release government bodies from performing functions that are more effectively carried out at the local level. The state, on the other hand, should deal with issues of more important national problems. Local authorities are responsible for:

providing the population with housing;

provision of quality utilities;

provision of local transport and communication services;

improvement of territories;

creation of conditions for the provision of quality education and medical care to the population;

improve trade, consumer and cultural services for the population.

Local authorities will be able to solve such problems more quickly and efficiently than the state, and at the same time take into account the needs of citizens. Also, the responsibility of local self-government bodies are to maintain public order and a proper environmental situation. Thus, local self-government bodies are empowered in all spheres of society, which enables them to work effectively towards improving the quality and speed of meeting the needs of citizens.

Management of economic relations at the level of the municipality provides:

general municipal production and social proportions;

increasing the production of competitive products and services;

strengthening the material base of the social sphere.

The functions of local self-government are determined by the goals and objectives of the proportional and dynamic development of the industrial and social municipality as a whole and the enterprises, industries and sub-sectors located in it. Municipalization of ownership of objects of social production infrastructure is an effective means of sustainable functioning and development of municipalities as a whole, combining and rational use of available material and financial resources, providing the population with social guarantees.

Thus, a municipality is an integral system that includes the following elements:

the territory within which local self-government is exercised; - the population and elected bodies, which are authorized to exercise local self-government in a certain territory;

municipal property and local budget.

The transition to a new qualitative level of regional and municipal finance management was one of the most important conditions for the effective functioning of state and municipal finance in order to improve the social situation of the population, improve the quality of social infrastructure and investment attractiveness of territories. The Ministry of Finance of the Russian Federation supported the normative consolidation in Russian practice of the concept of "best practice", which reflects the new ideology of public finance management.

The government is responsible for the provision of certain public services and controls the quality of management of regional and local finances, as well as strives to improve the technologies and procedures used by regional and local authorities, within the framework that does not contradict the principles of voluntariness of their application and separation of powers between levels of government.

The main principles - requirements for the introduction of "best practices" are:

flexibility in relation to the changing economic, political and financial environment;

phased introduction of "best practices" due to the existing differences in the levels of management and financial and technical capabilities of regional and municipal authorities;

making high demands on the participants involved in the process of applying "best practices";

voluntariness and application of “best practices” procedures autonomous from federal authorities;

exclusion of general economic issues from the provisions of "best practice" and reflection of exclusively financial management issues.

The “Code of Best Practice” for territorial finance management pays special attention to financial management mechanisms at the level of budgetary organizations, since here is one of the starting points for reforming the entire financial management system of government bodies from within. It is the budgetary organizations that are the management level that is directly involved in the provision of budgetary services and where standards, norms and priorities are combined with organizational and financial resources.

Conclusion

Recently, the Russian Federation has undergone significant changes in the field of financial relations between budgets of various levels on the basis of strengthening budgetary federalism, increasing budgetary discipline, transparency and stability in the distribution of financial resources.

The tasks, the solution of which will ensure an increase in the efficiency and improvement of the quality of state and municipal finance management, today are:

strengthening the financial independence of the constituent entities of the Russian Federation; - creation of prerequisites for greater motivation to increase the flow of funds to the budgets of the constituent entities of the Russian Federation and local budgets;

creating conditions for better motivation in order to improve the quality of state and municipal finance management;

increasing the transparency of regional and municipal finances; - providing methodological and consulting assistance to the constituent entities of the Russian Federation in order to improve the efficiency and quality of state and municipal finance management, as well as to more fully ensure the implementation of reforms of local self-government.

When solving problems related to strengthening the financial independence of the constituent entities of the Russian Federation, it is necessary to ensure the stability of tax legislation and interbudgetary relations in the Russian Federation. This will make it possible to carry out medium-term budget planning more reliably and objectively.

The Budget Code of the Russian Federation provides for a number of important norms that are designed to ensure the stability and sustainability of the development of regional and municipal finances. For example, the procedure for delineating revenues to the budgets of different levels from federal taxes and fees is determined, the issue of the need to make some changes to legislative acts, including the law on the budget, is considered. Also in the RF BC it is determined that forecasting the volume of the Federal Fund for financial support of the constituent entities of the Russian Federation for the next financial year is carried out by indexing the volume of the Fund in the current financial year by the projected inflation rate.

But these measures are insufficient in connection with the transition to medium-term financial planning of budgets of all levels, since they require specificity and clarity for a sufficiently long period.

This is related to the deprivation of the rights to make changes at the federal level to the budget and tax legislation in terms of taxes and fees that relate to the budgets of the constituent entities of the Russian Federation and local budgets, which ensures a decrease in the tax base, and also determines changes in the expenditure obligations of the regional budgets without appropriate compensation from the federal budget.

The procedure for improving the mechanisms for distributing investment financial assistance to the budgets of the constituent entities of the Russian Federation, which is provided from the federal budget, deserves special attention. Today, in our country, investment financial assistance is carried out within the framework of the Federal Regional Development Fund and the non-programmatic part of the Federal Targeted Investment Program. At the same time, to solve these problems, mechanisms for the distribution of investment financial assistance and the conditions for its provision are often used, which do not have a certain relationship.

Taking into account the current federal law on the delineation of powers between federal bodies of state power, bodies of state power of the constituent entities of the Russian Federation and local self-government bodies, it would be advisable to differentiate the financing of investment measures that can contribute to an increase in federal and regional property. Thus, it is necessary to provide financing for investments in objects of the federal form of ownership within the framework of the Federal Targeted Investment Program. Investment support of regions and municipalities must be carried out, taking into account the level of their budgetary provision and using additional financing mechanisms.

To complete the construction of facilities that are owned by the constituent entities of the Russian Federation and municipal property and are included in the ongoing investment program, it is necessary to allocate a reserve of funds in the federal budget in an amount that will correspond to the share of the federal budget in the total allocations required to complete the construction of these facilities.

The funds allocated for the provision of financial assistance for the implementation of the powers of the state authorities of the constituent entities of the Russian Federation and local governments should be concentrated by the Federal Fund for co-financing expenses specially created for this. The general principles for the distribution of the Fund's resources will ensure an increase in the transparency of intergovernmental transfers and their validity.

There is also a need for the development and implementation of mechanisms for monitoring and evaluating by federal executive bodies the effectiveness of the implementation of powers that are provided to state authorities of the constituent entities of the Russian Federation and local self-government bodies, as well as increasing responsibility for the execution of delegated powers.

Taking into account the reporting data on the use of subventions from the Federal Compensation Fund, it is necessary to change the procedure for reporting the subjects of the Russian Federation on the implementation of the delegated powers, to oblige the federal executive authorities to provide an annual report on assessing the effectiveness of the implementation of delegated powers by the constituent entities of the Russian Federation. These measures for the development of the monitoring system of the delegated powers will make it possible to timely identify shortcomings and improve the quality of services provided to the population by the state.

In order to motivate an increase in revenues to the budgets of the constituent entities of the Russian Federation and local budgets, it is required to establish conditions for the implementation of the budgetary process for the constituent entities of the Russian Federation, depending on the level of their subsidies, and to fix this by law. This will ensure a greater desire to increase their own income and move from the category of constituent entities of the Russian Federation with a low level of budgetary provision to the category with a higher level of budgetary provision.

Taking into account the volume of interbudgetary transfers for the last 2 - 3 reporting annual periods, which were provided by the federal budget, 3 groups of constituent entities of the Russian Federation were allocated. For each group, it is necessary to present special requirements corresponding to a specific level of development.

The constituent entities of the Russian Federation, in the budgets of which the share of financial assistance from the federal budget does not exceed 20% of the volume of their own revenues, must comply with the requirements that are determined by the budgetary legislation of the Russian Federation. These requirements relate to the issues of limiting the maximum size of public debt and the budget deficit of the constituent entity of the Russian Federation.

With regard to the constituent entities of the Russian Federation, in the budgets of which the share of financial assistance from the federal budget is more than 60% of the volume of their own revenues, the following measures must be taken:

to establish a requirement to introduce additional restrictions on the amount of public debt and the size of the budget deficit of the corresponding constituent entities of the Russian Federation; management finance municipal legal

conclude a mandatory agreement with the Ministry of Finance of the Russian Federation, which implies an increase in the efficiency of the use of budgetary funds and an increase in the receipt of tax and non-tax revenues of the budget of the constituent entity of the Russian Federation;

to introduce a ban on financing from the budgets of the constituent entities of the Russian Federation of activities that the Constitution of the Russian Federation and federal laws did not refer to the powers of the bodies of state power of the constituent entities of the Russian Federation;

ensure that annual audits of the execution of the budget of the constituent entity of the Russian Federation are carried out, which must be carried out by the Accounts Chamber of the Russian Federation or the Federal Service for Financial and Budgetary Supervision.

Similar requirements for conducting the budgetary process should also apply to the relationship between the constituent entities of the Russian Federation and municipalities.

In addition to these institutional norms of impact on the constituent entities of the Russian Federation, it is necessary to take measures to improve the methodology for distributing financial assistance from the federal budget.

It is advisable to take into account the results of the work of state authorities of the constituent entities of the Russian Federation and local governments in increasing taxes and fees to the budgets of the constituent entities of the Russian Federation and local budgets when distributing subsidies to support measures to ensure the balance of the budgets of the constituent entities of the Russian Federation.

Also, some improvements are required by the procedure for concluding and executing agreements on the improvement of public finances with highly subsidized constituent entities of the Russian Federation. This is achieved by defining the rights, obligations and procedures of the parties, provided for in the event of violation of the terms of the agreements.

The reform of the delimitation of powers legally consolidated most of the powers in matters of joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation for the state authorities of the constituent entities of the Russian Federation. Therefore, the effectiveness of the use of regional finances significantly depends on the stability of the finances of the state as a whole.

To stimulate and motivate the solution of issues in the field of improving the quality of regional finance management, it will be advisable to develop and implement a system of annual rating assessment of the results of work carried out by the state authorities of the constituent entities of the Russian Federation for financial management in the current year. Particular attention should be paid to the application of new principles of budget financing, which are focused primarily on results, as well as issues that relate to medium-term budget planning. It is also necessary to introduce a system of financial incentives for the constituent entities of the Russian Federation, which have achieved the greatest success.

In order to improve the activities of state authorities of the constituent entities of the Russian Federation in the field of issues related to financial recovery and improving the quality of management of state and municipal finances, assistance in reforming the budgetary sphere and the budget process, stimulating economic reforms in the constituent entities of the Russian Federation and municipalities, the Fund for Reforming Regional and municipal finance.

The financing mechanism from the Federal Fund for Co-financing of Social Expenditures requires some improvements. Taking into account the successful experience of using this Fund in the field of accelerating the pace of reform of the housing and communal services, it can be assumed that it is necessary to expand the scope of its application, based on the fulfillment by the constituent entities of the Russian Federation of a number of conditions on which the size of the Fund's funds provided to them will depend. First of all, this will require defining the range of priority powers of the state authorities of the constituent entities of the Russian Federation, financed from the budgets of the constituent entities of the Russian Federation and local budgets. They can be used for co-financing from the federal budget. It is also necessary to regulate the conditions for obtaining this financial assistance in accordance with the quality indicators of the performance of certain tasks, the procedure for its formation and distribution.

The use of the mechanism of co-financing from the federal budget will ensure, first of all, the implementation of their own powers by state authorities of the constituent entities of the Russian Federation, which have a social orientation. For example, these powers include providing citizens with targeted subsidies for housing and utilities, as well as social support for certain categories of citizens.

To determine the level of additional funding from the federal budget for individual powers financed from the budgets of the constituent entities of the Russian Federation and local budgets, it is advisable to use a mechanism for differentiated determination of the volume of subsidies, which will take into account indicators of the quality of financial management.

One of the important areas of work to improve the quality and efficiency of state and municipal finance management is strengthening the budgetary discipline of the constituent entities of the Russian Federation.

The budgetary legislation of the Russian Federation has established a number of parameters and criteria that should be used in the formation and execution of budgets by the budgetary system of the Russian Federation. It is necessary to ensure that these conditions are met without fail. One of these parameters is, for example, limiting the maximum size of debt and budget deficits of the constituent entities of the Russian Federation and local budgets, as well as debt service costs.

However, despite the economic feasibility and unconditional nature of these restrictions, their violation was revealed by a significant number of constituent entities of the Russian Federation. At the same time, the right granted to the Ministry of Finance of the Russian Federation to suspend the transfer of interbudgetary transfers to entities that violate federal legislation has not been effectively applied and implemented in practice.

Failure to comply with the restrictions that were approved by the Budget Code of the Russian Federation is primarily due to the lack of the necessary regulation of the procedure and sequence of actions to apply sanctions to the subjects of the Russian Federation that violate budget legislation. State and municipal finances have a single value orientation, but in each specific case they reflect the peculiarities expressed in the specifics of their functioning and development within the framework of the federation, subjects of the federation and municipalities.

State and municipal finances make it possible to effectively and comprehensively influence the real sector of the economy. The development of state and municipal finance is determined by the need to create a unified system of financial impact on the balanced movement of resources and capital within the federation, constituent entities of the federation and municipalities.

The use of forms and methods of state financial management corresponding to modern conditions requires their careful study. Thoughtless imitation of foreign experience should not be allowed, since the Russian Federation has its own specific features, and such an approach can negatively affect the processes of stabilization and improvement of the economy and economic progress in the country as a whole.

It is the state and municipal finances that create and provide conditions for stabilization and economic growth, and it is they that make it possible to effectively manage budget flows and contribute to the full implementation of the country's financial policy.

It is very important to remember that the ongoing financial, monetary, credit and socio-economic policies must be coordinated and interconnected, and must take into account the interests of the general population, which form the basis of national wealth and have significant intellectual potential. Overcoming the financial crisis is in the plane of macroeconomic stabilization based on recovery, development of the real sector of the economy, leading to an expansion of the tax base, and strengthening the foundations of the federal structure of the state.

Bibliographic list

1. The Constitution of the Russian Federation. - M: Publishing house ELIT, 2004 - 15, 17, 29 p.

Federal Law of 06.10.1999 No. 184-FZ "On the General Principles of Organization of Legislative (Representative) and Executive Bodies of the Constituent Entities of the Russian Federation".

Alexandrov A.V. Features of the management of financial flows at the intermunicipal level // Finance. - No. 7.

Babich A.M. State and municipal finance / Textbook for universities. - M .: UNITI, 2007 .-- 520 p.

Braicheva T.V. Public finances of Russia / Textbook for universities. - SPb .: Peter, 2004 .-- 622 p.

Vakhrin P.I. Finance / Textbook for universities. - M .: Information and implementation center "Marketing", 2004. - 598 p.

A.M. Godin, I.V. Podporina Budget and budgetary system of the Russian Federation / Textbook. - M .: Dashkov and K, 2002.

8.Granberg A.G. Fundamentals of Regional Economy: Textbook. manual. for universities. - M .: 2001 .-- 25-30s.

9.Gryaznova A.G. Finance / Textbook. - M: Finance and statistics, 2005. - 64 - 87 p.

Dadashev A.Z. Financial system of Russia / Textbook. - M .: INFRA-M, 2007 .-- 422 p.

Deeva A.I. Finance / Study Guide. - M: Exam, 2004.

Drobozina L.A. Finance. M .: UNITI, 2003.

Dushits S.I. Finance / Textbook, ed. prof. S.I. Oregano, prof. V.A. Slepov. - M .: Russian Economic Academy, 2008 .-- 514 p.

Ermasova N.B. State and municipal finance theory and practice in Russia and foreign countries. - M .: Higher education, 2008.

Lushina S.I., Slepova V.I. Finance. - M: REA, 2000.

Myslyaeva I.N. Finance / Textbook for universities. - M .: Infra-M, 2009 .-- 690 p.

Neshitoi A.S. Finance / Textbook for universities. - M .: Finance, 2004 .-- 618 p.

Pavlova L.G. State and municipal finance / Textbook. - M .: Finance, UNITI, 2008 .-- 426 p.

Podkuiko M.S. Efficiency of public finance management - an innovative task of ensuring security in the fiscal sphere // Finance and Credit. - 2007. - No. 40.

Polyak G.B. The budgetary system of Russia. - M .: Unity, 2010.

Samsonov N.F. Finance, money circulation and credit. - M .: INFRA-M, 2001.

Sviridov O.Yu. Finance, money circulation, credit: a textbook. - Rostov-on-Don: Phoenix, 2003.

Solyannikova S.P. Directions for improving public finance management / collection of scientific papers for the International scientific and practical (correspondence) conference “Problems of the functioning of the country's financial system and ways to solve them. - Izhevsk, 2004 .-- 55 p.

Fedulova S.F. Finance / Study Guide. - M: "Knorus", 2005.

Chernik D.G. Financial system of Russia / Textbook. - M .: INFRA-M, 2007 .-- 516 p.

Zimmermann H. Municipal finance / Textbook. - M .: Business and service, 2008 .-- 422 p.

Yanzhul I.I. The main principles of financial science: the doctrine of government revenues. - M .: Statut, 2002 .-- 8-9 p.

Attachment 1

Figure 2. Legal framework for financial management in the Russian Federation

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State and municipal finances are financial relations that arise in the process of distribution in connection with the formation of funds from public authorities and local governments and their spending on meeting the social needs of society, ensuring the smooth operation of the economy, national defense and other expenses of the state and municipalities ...

A special purpose in the financial system is given to the state and, this fact is due to their peculiar functions - to supply the bodies of state power and local self-government with the financial resources necessary for smooth operation. With the help of these finances, local governments regulate social processes, influence many sectors of the economy and smooth out differences in the social levels of individual territories.

The organization of state and municipal finance is influenced by a number of factors.

Factors affecting the organization of state and municipal finance

• Form of government... For example, unitary forms are characterized by a higher degree of concentration of financial resources in comparison with a federal state.
• Features of the administrative-territorial structure of the state, which is manifested in the functioning of some subjects of the federation as part of other subjects. According to the Russian Constitution, regions and regions are the subjects of the Russian Federation. Accordingly, the formation of financial resources of such entities is carried out under the conditions of the division of powers with the federal center. At the same time, the proportions of crediting revenues to budgets of different levels can be regulated both by federal law and by agreements between government bodies.
• Special status of certain territorial entities. For example, some unitary states such as Italy, Spain, etc., include in their composition autonomy, those authorities that have more serious rights than the authorities of other administrative-territorial units of states.

The principles of equality of subjects, which are enshrined in Article 5 of the Constitution of the Russian Federation, do not provide for differences in the scope of powers assigned to the authorities of republics, territories, autonomous districts, federal cities. In turn, for municipalities, the legislation provided for the possibility of establishing a special mode of functioning.

Budgets are formed by government bodies of different levels and local governments to provide financial support for many tasks and functions. With the help of budget funds, many processes are provided: social, economic, the development of scientific and technological progress, etc. The formation of extra-budgetary funds is associated, first of all, with the emergence of a need for state power and local self-government in significant volumes. With the help of extra-budgetary funds, financing of such events is provided at the expense of the intended funds, which are used for their intended purpose.

Financial resources generated in the form of budgets and extra-budgetary funds are incomes, savings that are in state and municipal ownership, intended to address issues within their competence.

Government revenues represent funds credited to the budgets of different levels on the basis of the current legislation.

At the same time, these funds, which are charged to the budgets of the corresponding levels, represent budget revenues in the form of funds received by state extra-budgetary funds.

Municipal revenue - these are funds credited to the budgets of municipalities, in accordance with the decisions of local authorities and the legislation of state power.

Mobilization of revenues to the budgets of different levels is carried out at the expense of tax revenues, non-tax and gratuitous transfers. The largest share of revenues comes from tax charges.

Financing of the expenditure side of budgets is carried out at the expense of receipts from sources intended to balance the budget deficit. The budget deficit is financed from borrowed funds, in the form of a loan, through the placement of government securities and received loans. The monetary savings of state authorities and local governments are formed at the expense of the receipts of the current financial year.

These accumulations are manifested in the balance of funds in the budget accounts at the beginning of the year. GDP is a source of formation of state financial resources; also such sources are receipts from foreign economic activity and part of the national wealth, for example, income from the sale of land, intangible assets, etc.

The use of financial resources is manifested in the form of state and municipal expenditures.

Government spending represent funds allocated by the state from budgets of certain levels for financial support, imposed functions and tasks.

Municipal expenses - these are the same funds allocated from the budgets of the corresponding levels to solve local problems.

The term "finance" comes from the Latin word finis, meaning end, end, namely, completion of payment, completed settlement. Later from finis came the word financia (finance), meaning payment of money.

Thus, finance is a historically established economic category. It arose with the development of commodity-money relations. The initial condition for the emergence of finance is commodity production, mediated by monetary relations.

Finance is an integral part of monetary relations, their role and significance depend on the place of monetary relations in the economy. On the surface of public life, finance exists as the movement of cash and non-cash funds. Unlike money, which plays the role of a universal equivalent, finance is an economic instrument for the distribution and redistribution of gross domestic product and national income, as well as a means of control over the formation and use of funds of funds.

Finance - economic relations associated with the formation, distribution and consumption of centralized and decentralized funds to perform the functions and tasks of the state.

A special position in the financial system belongs to state and municipal (local) finances, which is due to their specific purpose - to provide state and local government bodies (LSG) with the funds necessary to perform the functions assigned to them.

State and municipal finances are monetary relations that arise in the course of the formation and use of funds by public authorities and LSGs.

With the help of state and municipal finances, public authorities and local government bodies regulate social processes, influence the development of priority sectors of the economy, smooth out differences in the level of socio-economic development of individual territories of the country, etc.

The modern market economy is a mixed system in which mechanisms of public and private regulation closely interact. The economic basis on which the entire system of state participation in the economic life of the country rests is public finance. This is the most important tool for implementing the government's economic policy. We can say that economic policy itself is more than half composed of financial and monetary.

Public finance is the most important lever by which the government influences the entire production and distribution process. Public finance can be defined as a collection of centralized and decentralized funds managed by government agencies to meet national and social needs.

State funds are formed mainly due to the withdrawal through taxation of part of the income from other subsystems of the financial system. The structure of public finance includes various separate links.

The leading role in the public finance system is played by inter-budgetary relations. They are formed at the federal, regional and local levels. Through inter-budgetary relations, the state forms a significant part of the national income.

The state not only generates financial resources, but also carries out expenses. These two processes are closely related and are expressed in such economic forms as government revenues and government spending.

The composition of public finances is shown in Fig. 1.1.

Fig. 1.1. Composition of public finances in the Russian Federation

The region's finances are an integral part of the country's financial system. Their content and socio-economic functions are determined by the same characteristics as for the country's finances as a whole, and their role differs only in the specifics of those management tasks that are implemented at a given - regional or local - level of the federal structure of the state, taking into account the existing and normatively fixed system of distribution of powers and responsibility of the Federation, its subjects and LSG institutions.

As a tool for the implementation of regional socio-economic policy, the region's finances should contribute to the development of production, growth of employment, attraction of investments, including in those sectors that are priority from the point of view of current and long-term tasks of the functioning of the regional economic complex.

The region's finances in their social function must provide the necessary living resources for those groups of the population that, due to age or for other reasons, are not able to participate in the process of material production, but must have a guaranteed material income.

Currently, there is a noticeable trend towards strengthening the social functions of regional finance. This is due to the fact that in recent years the main burden of financing social expenditures has been shifted to the system of regional and local finance.

The main feature of the region's finances is that there are, as it were, three independent financial subsystems - the state one, including the subject of the Russian Federation itself; municipalities, constitutionally independent from the state, as well as individual legal entities and individuals, primarily business entities. The first two subsystems traditionally belong to the category of centralized finance (budget system and centralized off-budget funds); the third subsystem belongs to the category of decentralized finance.

The finances of private legal entities and individuals, of course, are not under the direct jurisdiction of regional or local authorities, but to a large extent they are also an object of management, an object of regional financial policy through taxation instruments, budgetary financing of social spheres, financing of regional and municipal orders.

Thus, since ultimately all the financial subsystems of the region are located on the same territory and proceed from the interests of the same inhabitants of the region, such a division, which is natural for the conditions of a multi-structured market economy, should not prevent the consolidated participation of these subsystems in solving local social -economic problems. The only difference is in the principles of operation, the area of ​​operation and the degree of responsibility of each of the subsystems. A single field of activity for all the finances of the region dictates a single criterion for assessing the management of regional finances - improving the economic and social situation in the region.

The most important link in the financial system of the Russian Federation is local finance, which provides local self-government bodies (LSGs) with funds to carry out the functions provided for by the Constitution of the Russian Federation and other legislative acts.

The essence of local finance lies in the fact that they cover that part of monetary relations regarding the distribution and redistribution of the value of the aggregate product created in society, which is accumulated in the prescribed amount in the hands of state authorities and LSGs to cover the costs necessary for the implementation by the state and local authorities their functions.

Local finance includes local budget funds, state and municipal securities owned by local self-government bodies, and other financial resources.

In the Russian Federation, based on the federal structure, public finances include two levels: the finances of the federal authorities and the finances of the bodies of the constituent entities of the Russian Federation. Municipal finance is a grassroots level and is separated into an independent structural level. The formation and use of local finance is based on the principles of independence, state financial support and transparency.

The owner's rights in relation to local finances are exercised on behalf of the population of the municipal formation of local self-government bodies or directly by the population of the municipal formation in accordance with the charter of the municipal formation.

Local finance plays an important economic, social, political role and has three functions.

First of all, this is the redistribution function. Thanks to this function, funds are concentrated in the hands of local authorities and used to meet the needs of the population and the authorities of the municipality.

The regulatory function of local finance is associated with the formation and use of the budgetary fund. The budgetary fund is formed from taxes, loans, municipal property revenues.

The control function allows you to find out how timely and fully financial resources come to the disposal of local authorities, how the proportions are actually formed in the distribution of budgetary funds, whether they are effectively used.

The formation of the bulk of the financial resources of public authorities and LSG is carried out through the mobilization of state and municipal revenues.

State revenues are the financial relations of the state with individuals and legal entities regarding the formation of centralized funds of funds.

The financial resources available to state-owned enterprises are decentralized funds.

In the composition of centralized state revenues, the leading place is occupied by budget revenues, due to which the solution of the main state socio-economic problems is mainly ensured.

In addition to budgetary revenues, centralized state revenues include financial resources of state non-budgetary funds.

The main source of the formation of state revenues is the national income, in the event of an emergency - a part of the national wealth.

National income and part of the national wealth represent the internal sources of government revenue. External sources of government revenues are understood as the national income and, in exceptional cases, the national wealth of another country.

The main tasks of the state revenue system are both fiscal and economic tasks in general.

Municipal revenues are funds credited in accordance with the legislation of state authorities and municipal legal acts of representative bodies of local self-government to the budgets of local self-government bodies and municipal extra-budgetary funds.

At the same time, in the Russian Federation, as well as in many other states, the formation of municipal off-budget funds is prohibited, therefore, municipal revenues include only revenues of the local self-government budgets.

In the Russian Federation, state and municipal revenues are generated by mobilizing tax and non-tax revenues, as well as gratuitous receipts. In a market economy, the formation of the predominant part of state and municipal financial resources is provided with the help of taxes.

The use of financial resources of public authorities and LSG is carried out in the form of state and municipal expenditures.

Government expenditures - financial relations of the state, due to the use of centralized and decentralized state revenues. Government expenditures are understood as direct expenditures of the state, which it carries out through the system of budgetary and extra-budgetary funds, as well as state enterprises, institutions and organizations.

The main functions of public finance in market conditions include:

1. Development, adoption, implementation and improvement of legislative acts that form the institutional foundations of the market economy.

2. Maintaining macroeconomic and socio-political stability, effective regulation and industrial policy. On the basis of a well-thought-out system of regulation, the state is able to actively influence the nature and results of market activity in the interests of society as a whole. Most economically developed countries in the early stages of development used various ways to stimulate market development. Subsidies were used for strategic development directions, assistance to infrastructure development, various forms of export promotion and protection of the internal market.

3. Funding for basic social services, support for vulnerable groups of the population. State authorities to a large extent insure citizens against threats to their economic security. This can be done through retirement benefits, health and social insurance.

4. Regulation of integration into the world economy, taking into account the protection of national interests. With the development of international trade, countries are increasingly involved in world economic processes. This is due to the emergence of new information systems, the desire of highly developed countries to use their advantages.

5. Implementation of environmental protection measures. The ways and methods of implementing these functions for different states may be different and depend on the specific situation: the level of development of the country, the stage of its economic development.

Municipal expenditures are funds allocated from the budgets of local self-government bodies and municipal extra-budgetary funds to address issues of local importance.

Taking into account the fact that in the Russian Federation the formation of municipal off-budget funds is not allowed, only the expenditures of the local self-government bodies are allocated in the composition of municipal expenses.

Public expenditures are intended to meet the needs of society in the development of the economy and social sphere, governing the state, strengthening its defense capability and national security, etc. In this case, specific areas of public spending are determined by various functions (economic, social, administrative, defense, political) performed by the state ... At different stages of the development of the state, the tasks facing it do not remain unchanged; accordingly, the volume and structure of government spending in specific areas change.

In turn, the need for municipal expenses is due to the satisfaction of the needs of citizens associated with the place of direct residence (maintenance of the municipal housing stock, transport services for the population, landscaping, public order protection, management of the municipal formation, etc.). The variety of types of municipal expenditures depends on the functions of local self-government bodies; the level of socio-economic development of the municipality; tasks solved by local self-government bodies at a particular stage of development.

Public finance management is carried out by special bodies using special techniques and methods, incl. a variety of incentives and sanctions. The art of management consists in choosing the most effective method from among the available ones or creating conditions for the rational use of the applied methods in order to solve the problem as quickly as possible. The controls can be conditionally divided into two groups:

a) bodies of general (or legislative) financial management;

b) bodies of operational management of finances.

Public finance management in economically developed countries is regulated by legislative bodies through the adoption of financial legislation, approval of the state budget and a report on its execution, introduction or abolition of certain types of taxes, approval of the maximum amount of public debt, etc.

At the national level, the financial system management apparatus includes the following bodies:

Specialized committees for the budget, taxes, banks and finance of the State Duma and the Federation Council;

The Accounts Chamber of the Russian Federation;

The Ministry of Finance of the Russian Federation and its local authorities;

Central Bank of the Russian Federation;

Federal Tax Police Service of the Russian Federation;

State Customs Committee of the Russian Federation;

Federal Commission for the Securities Market;

Ministry of State Property;

Executive directorates of off-budget social funds.

The financial management bodies, which are the totality of all organizational structures in charge of financial management, include public authorities, local governments and other participants in the budget process (at the macro level) and financial management (various organizations).

When considering the structure of financial management at the federal level, legislative and executive bodies of state power, local government bodies are distinguished.

The President of the Russian Federation defines the goals and objectives of financial policy, expressing them in an annual message to the Federal Assembly, signs laws, submits draft financial legislation for consideration.

The Government of the Russian Federation is responsible for the development and implementation of the budgetary policy of the Russian Federation, the preparation and implementation of the budget, the development of laws on financial issues, etc.

The Federal Assembly of the Russian Federation considers and approves the annual law on the federal budget and the report on its implementation, financial legislative acts. It also hears the annual report of the Government of the Russian Federation on budget execution and forms the Accounts Chamber, which is the controlling body of the legislative branch.

The Ministry of Finance currently has the following tasks: it develops a unified state financial, credit, monetary and tax policy, policy in the field of auditing, accounting, mining and processing of precious metals.

Functions of the RF Ministry of Finance:

1.development of draft laws on the development of the budgetary system, the basics of the budgetary process, the delineation of budgetary powers between federal authorities, subjects and local governments

2. development of laws on taxation;

3.development of the law on the budget and organization of its execution, preparation of reports

4.coordination of fiscal and monetary policy

5. management of the state debt of the Russian Federation and the issue of government securities, as well as reporting on them.

The Ministry of Finance carries out its activities, including through F. Treasury, which carries out short-term planning of budget execution, takes into account federal budget funds, controls the activities of commercial banks in the timely execution of taxpayers' orders, and also distributes taxes between budgets of various levels. Also, when receiving financial assistance from the federal budget, regional and local budgets are also executed through the federal treasury.

Also, when receiving financial assistance from the federal budget, regional and local budgets are also executed through the federal treasury.

At the regional level, the highest authorities approve laws on the introduction of regional taxes, the budget of the subject and its implementation, etc. They also have the right to initiate legislation under federal laws in the field of finance. constituent entities of the Russian Federation independently develop the financial policy of the region, draw up a draft budget and reporting on its implementation.

Local financial management. The executive bodies of local self-government develop the municipal financial policy, draw up and execute the budget.

The concept and goals of financial management of commercial organizations.

Financial management of a commercial organization is the process of creating a financial mechanism for organizing its financial relations with other entities. It includes the following main elements:
-financial planning;
-operative management;
-financial control.
1. Financial planning. When developing financial plans of a commercial organization, the planned costs of the activities being carried out are compared with the available opportunities, the directions of effective capital investment are determined; identification of on-farm reserves for increasing financial resources; optimization of financial relationships with contractors, government, etc .; control over the financial condition of the enterprise is carried out. The need for financial planning of a commercial organization can be caused not only by the internal need for effective management of financial resources, but also by the external one - by the desire of lenders and investors to have information about the profitability of upcoming investments.
2. Operational management. Of great importance for the financial management of a commercial organization is the analysis of the execution of financial plans and forecasts. In this case, it is not always a prerequisite for the compliance of planned financial indicators with actual ones. The identification of the reasons for deviations from planned (forecast) indicators is of the greatest importance for effective management. Data on the actual execution of financial plans are analyzed not only by special divisions of the organization, but also by the governing bodies of a commercial organization.

3. Financial control. State financial control over commercial organizations of non-state forms of ownership is limited to issues of fulfillment of tax obligations, as well as the use of budgetary funds, if a commercial organization receives such funds within the framework of state aid. Internal financial control, as well as audit control, is of great importance for effective financial management of a commercial organization.
Thus, the financial management of a commercial organization includes controls similar to other parts of the financial system, but at the same time there is a specificity of financial planning, operational management and organization of financial control.