in Russia, as in any country, the formation of the budget system is based on certain principles.Principles - is the most common and essential provisions defining the structure, content and nature of the interaction of all aspects relating to the operation of the budget system.Such principles are fixed in the Russian Federation, and are detailed in a special legislative act - the Budget Code.Directly principles of the budgetary system of the state are set out in the fifth chapter of this Code.
most important principles of the budgetary system will be discussed below.
1. The principle of differentiation tiered balance the budget provides that specific types of budget resources are formed of strictly defined sources of tax revenue.Furthermore, there is calculated and the factor level, i.e.delineation of fiscal and budgetary structures on the federal and regional.
2. The established principles of unity of the budget system and provide for the continuation of her work as a whole system of education, based on the overall functioning of the monetary system and standardized types of budget documentation and general laws.
3. The principle of autonomy is:
- granting the right to implement the budget process local (regional) to the legislature;
- the presence of each of the subject of the budget process, its base for its formation;
- the legislative division of powers on the budget;
- the right of government institutions to distribute articles of budget spending and the sources of their replenishment.
4. The principles of the budget system, providing complete reflection of all budgetary resources accumulated in the system of the country and full use of program funding provided by the budget legislation.
5. The principles of balanced budgets imply a corresponding amount of funds expenditure budget of possible sources for its completion.Minimization of the deficit is the main rule, which implements this principle.
6. The principle of efficiency requires economical use of budgetary resources, which obliges the authorities to seek solutions to problems facing business at the lowest cost.
7. The principle of publicity states that all information concerning the course of the budget process, to be published in the media.In addition, this principle states that all procedures for the approval of budget plans should be open.Secret articles are reviewed and approved at the federal level.
8. The principle of reliability means a high degree of credibility and reliability of the information about the contents of the budget activities, realistic forecasting of the budget process and its execution.
9. The principles of budgetary system based on strict targeting and targeted use of resources require a distribution in which the recipient can have them only after convincing justification funding purposes.
In accordance with the amendments to the Code is not allowed reallocation of budgets between their levels, except for the federal, which created special funds to address urgent financing of public or social programs.
federal acts that are relevant to the regulation of the budget process, and establish responsibility, which can carry the officials who have committed violations in this area.Such authorization may also be considered as an additional and essential principle of the budget system.principles of the budget system is a meaningful basis for the creation of legal framework regulating the budget process.
