budget process is the activity of the state and regional authorities on the formation and implementation of the budget and reporting on it.Budgetary activities are regulated by law.As a procedural phenomenon, the budget process is divided into several stages and the time is about 3.5 years relative to the duration of the budget calculated at 1 year.The length of time during which the procedures of the budgetary process is called in economic science budget cycle.
traditional concepts and principles of the budget process, its content is determined by many factors, the main ones are the shape of the state-territorial structure of the country, the laws governing the activities and the budget of the system, which have budgetary powers and exercise them.System bodies in question, as defined and established by the legislation of the country.
To ensure effective implementation of the budget, ease of use when it is used the formation of the principles of the budget process - the most important provisions that establish and regulate the basic procedures of the budget process.Based on the principle of building a federal state, the principles of organization of the budget process are formulated primarily on the basis of these conditions.Here are the most important ones.
principle of unity and completeness stipulates that the existing principles of the budget process, budget process itself, acting on the territory of the Russian Federation and in all federal entities.This principle allows you to build a budgetary system so that it united the budgetary resources across the country and had the organizational integrity and commonality.The distribution of the budget is carried out in accordance with the budgetary procedure.It also sets the size and spending of budget resources for each subject of the federation.
reality principle implies that the planning necessary expenses and revenues are budgeted, carried out taking into account the real need time making it in all regions.This should be clarified and taken into account all sources of replenishment, and studied the real possibilities of these entities to ensure budget revenues in the required amount.Reality principle states that the competent authorities are required to disclose all provisions which may be regarded as budgetary resources, to determine the adequate size of the amounts that can be spent on the social development of the country as a whole and the region in particular.
principles of budgetary transparency and publicity of the process suggests that any activity within it is an open, covered by the media, is subject to public discussion.The federal budget is formed by a thorough discussion of its parameters in all competent bodies - committees and commissions of representative government at all levels.The final decision on the approval of the budget of a particular level of the institutions of representative government in the region in accordance with the federal law.All these data should be made public, including, if the budget is not approved, and this information should contain an indication of the reasons for its rejection.
as provided principles of the budget process, including, and considers the establishment of such a period is due both economically and politically, because it provides the ability to monitor trends in the development of the state.
economic importance of this and other principles is the ability to take fuller account of the dynamics of the phenomena in the world economy and politics, the impact of the process, the trend growth of labor productivity and national income.
