Each state has its own budget.The definition of this term is familiar to the majority of Russian citizens.In some cases, it is called "chief financial law" or "document" state.However, there are also regional and municipal budgets.Their operation has features.What is the structure of the budgetary system of the Russian Federation?How is the "main" financial law of the state?
definition
"budget" - is in English, "bag".That is a reserve, which today is most often understood as the financial.They may have a state of any of its member region, city, family, or individual.Is the organization's budget, which can not have a relationship to the state.The term in question - the universal.Each can have its own budget structure.Of course, the term is usually applied to the sounds for the state.How will it sound correct definition?
among Russian experts issued the following.Budget - is made up by the Government of the country, region or city painted revenues and expenses in relation to a specific time period, which was approved in accordance with established law.Calculation of revenues and expenses, as a rule, the design - reflecting the most probable scenario.
role in the Russian economy the public sector is very significant.Some experts, it is defined as a master.And because changes in the external environment affecting the revenues of the budget can be considered as negative factors of development of the national economy of the Russian Federation and the growth of incomes.
the budget in Russia
In the Russian practice there are several levels of preparation and execution of the budget - federal, regional and local.In unitary states the regional level may be missing.In those where particularly strong tradition of federalism, for example, in the United States - even municipal budgets can be divided into different formats.
There is a variant in which the figures for each of the levels of the Russian budget added.It formed a common set of financial indicators.In this case, a consolidated budget of the country.It is used if you want to predict or account macroeconomic.
revenues and expenditures
Which sources away a state, region or municipality?What are the main sources of budget?Income taxes are often ranked as, excise duties and other charges related to them.They are sent to the treasury irrevocable order.Although in some cases the law provides a certain kind of deduction, in which mechanisms relatively close in shape to reverse payments from the budget, yet are utilized.
Expenses include cash, which, in accordance with standards established by law, to finance the tasks performed by state and municipal authorities.The interaction between the separate entities receiving these funds sistemoy.Raskhody called fiscal budget can be classified into two main criteria.Firstly, it is their departmental affiliation.Expenses in this case are grouped on the basis of the appropriation linked to specific recipients.Secondly, it is also possible and the economic classification.In this case, costs are grouped based on their nature, sectoral orientation.
functions and importance of budget
supplement the definition of the term "budget" information about what the main functions it performs.Firstly, it is a fair redistribution of financial resources within the national income.The fact that different regions of the country, when it comes to Russia, have different levels of economic development.From where revenue more aid goes to where there is a need for financial support.Secondly, the budget stimulates the development of the national economy by empowering citizens working in state agencies, purchasing power.Third, it allows the development of key socially important spheres - education, medicine, the army.
structure and budget levels
consider how to construct the structure of the state budget.We have called it functions.To correct their performance needs the right system solves the problem of the redistribution of funds and subsequent control over their use.Thus, the budget - a resource, as a rule, centralized, and providing a hierarchy of subjects, it is used.
How is the distribution of authority for the development of public financial resources?The main role here belongs to the Federal Treasury.How is the interaction between the center and subject of the federation in addressing departmental objectives?For his work in the field of education is responsible Federal Ministry of exercising control over the structure of a lower rank.Similarly - in other departments - the Ministry of Health, Ministry of Internal Affairs.The structure of the budget in terms of allocation of funds between the federal center and the regions in Russia is similar to the model of public administration.There are regional Federal Treasury Department.They and tasked with the distribution of the cash and budgetary management of financial flows.
budget of the region, thus being developed in the course of direct interaction between the authorities of the Federation with the Treasury.However, the legislation defines the channels through which the region can fill their own financial reserves.Budget region and other subjects of the federation may be supplemented by regional taxes, as well as the shares obtained from some varieties of federal charges.
the situation is somewhat different, in terms of the municipal level.City budget and management is largely distant from the state competence.Revenues for the replenishment of its municipalities are called to retrieve their own.The main resources for this purpose - the sale of property owned by the city or district, as well as paid services rendered to municipal institutions.In some cases, the level of local budget received an additional appropriation from the state.Also, the municipal treasury is replenished by levied in accordance with the laws of taxes - directly, or as stipulated by the regulations of deductions from the structures of the Federal Tax Service.Possibility to replenish the city's budget at the expense of certain types of state fees charged by banks, which are working in the municipality.
budgets of municipalities, like their federal analogue may have a consolidated format.That is, it is a set of gains and losses, reflecting separate settlement.Budgets which, in turn, can form located on their territory settlements.The development of these local financial documents can be conducted at the level of governments alone.
task of municipalities - to provide the necessary balance local budgets, compliance with the requirements set out in the federal legislation.This includes policies to address execution of scarce financial plans, debt obligations.
main area of interaction between municipalities and government bodies in the area of fiscal policy - the first statements in respect of the latter.The order, which is determined by the relevant legislation is sent to the municipalities of the regional power structure reports on how the local budget was executed.
deficit and surplus
budget may be in deficit, surplus and balanced.In the first case, revenues for the same period - lower costs.In the second case - contrary.In the third there is equality (with a minimum tolerance).Among economists, many experts believe the deficit norm (provided that it is not very big).The planned budget is in many cases the default is so.As a rule, held, competitive economy it always has something to make up for.With what?
Firstly, this issue various kinds of securities (as a rule, government bonds).The investor buys them, in return for a commitment to a certain (usually the payment of interest after a while), the state - will use the proceeds to compensate for the budget deficit.In Russia, too, has such bonds.
Secondly, it can be low cost loans.This provision, which may be obtained from the regional and municipal financial reserves.
Third, the budget can help the Central Bank to provide the necessary funds.
above mechanisms shortfall are internal.But there are also external resources.These include:
- sale of bonds on the international market;
- to attract loans from foreign private entities;
- loans from foreign governments;
often internal and external mechanisms are utilized simultaneously.Many experts believe that the more confidence in the economy of the state of national and international creditors, the less fear can be the government over the budget deficit.Therefore, analysts say, it makes little sense surprising that many developed countries, including the United States, public debt obligations equal to 100% of GDP or more.So lenders are sufficiently trust the stability of the economies of the countries where they buy bonds.Although, there is an opposite point of view.In her payments to the budget at the expense of loans can not provide infinite.Sooner or later, the state has run out of resources to service foreign debts.
How is the Russian budget
Consider what is your budget, the definition of the term, study the way it was adopted.For example, mechanisms operated in Russia.First, about how the budgeting.
procedure in question, it involves determining the necessary amount of funds needed to finance the work of the state agencies responsible for solving various problems.The draft budget is developing Russia's Finance Ministry.As a rule, the work on the budget for a particular year begins in January, has previous.
First of all, the Ministry of Finance simulates different scenarios in which the economy can develop.If they are approved by the Government, the agency begins to elaborate sources of income and expenditure patterns.It is important to have time to do it until 15 July.After - the draft budget is sent back to the government.He has a month out to make proposals for the finalization of the document.After - the budget goes to the State Duma.This process takes place in several stages.
first studying the draft budget of the State Duma deputies themselves.This also involved experts involved in the Budget Committee.Following, the document is sent to the other institutions of the State Duma, the President and the Audit Chamber, so that was given conclusion.After going through all these stages begins approval of the budget.
budget approval process
This process, as well as the preparation of the main financial document of the state, beginning in the State Duma.Total must pass four readings.
In the first State Duma to discuss the concept of the budget, it is compared with the forecast development of the economy, as well as priorities for tax policy.There is a study of the main characteristics of the document - the sources of income, expenses, whether or not in the plans of implementation of the budget deficit.
second reading approved by the items of expenditure according to the established classification scheme.It determines the value of the Fund's support of subjects of the Russian Federation.The period in which the Duma should have time to consider the budget in the second reading, since the adoption of its first - 15 days.
The third reading of the article identifies specific expenditure, as well as fixed agencies responsible for the correct use of funds.The period in which to meet the State Duma of the adoption of the document in the second reading - 25 days.
fourth reading includes consideration of possible amendments to the budget.It also explores options for the distribution of revenues and expenses on a quarterly basis.
passed all stages of discussion in the State Duma the draft budget is sent to the upper house of the Russian parliament - the Federation Council.If senators accept the document, it is transferred to the signature of the head of state.After - acquired the status of federal law.Starting next year, provided it is beginning to be realized.
Budget execution
budget - it is the law to be correct execution.Responsible for a department - the Federal Treasury, accountable to the Government of the Russian Federation.Some experts emphasize the fact that during the execution of the budget structure of the executive can not make any amendments to the document.They should have the status of federal laws, which are also taken with the participation of the State Duma, the Federation Council and the President.Budget - is a document, which by default assumes implementation in its original form.If there is a need to review the costs in the main financial document of the state (as a rule, in such cases we are talking about reducing them), then the procedure is implemented sequestration.In Russia, its main feature is that, if the authorities will take the corresponding decision, the costs in the budget cut on all counts - in every month of the adoption of the law on sequestration until the end of the year.
controls how the budget is executed at the same time, the two branches of government.If this is representative structures - it is a question of parliamentary control.If this agency accountable to the government - that appropriate supervision is called administrative.
functions of parliamentary control are assigned to the Court of Auditors.This agency has the authority to conduct inspections - in ministries, subordinate agencies, as well as enterprises, which may be in some way involved in the implementation of the budget.The Audit Chamber is obliged to submit quarterly reports to the legislative framework of how to celebrate the main state financial law.Also, the parliamentary body that provides opinions on the reports generated by the Government, which also applies to progress implementation of the budget.
How are similar procedures at the regional and municipal levels?In general, the procedures are similar to those carried out by federal power structures subject to compliance with the Budget Code of the Russian Federation.
greatest differences can be observed in the procedures carried out at the municipal level.For example, in a number of cities and regions of Russia the role of mayor - leading, in some ways similar to the position of President of correlative with other authorities.But there are municipalities where the post of head of administration - rather nominal.A more significant role played by the local parliament there.
feature approval and review of municipal budgets in the fact that all the facts related to this process must be published officially.This applies to all stages of the work of local authorities.Starting from solutions that approves the budget and ending with the report on the performance of the main financial document of the municipality.Also, for information to be published, it is the nature of the quarterly information on how to implement the budget.
subsidies, subventions, or grant?
Decide what is the role of the budget, examining the nature of this phenomenon, it will be useful to read some of the terms relevant to the main financial document of the state.Among the Russian experts, some of them are used regularly.
Good to know that such subsidies.This term refers to the Russian money provided by the budget of one level to another.Grants are needed in those cases when the subject feels the need for their preparation in topical coating costs.This measure provided budget support for free.
Often the term "subsidy" is used in the same context with "subventions".Sometimes, these two concepts are identified.But this is not true.Under the subventions in Russia is understood means that the budget of one level to another and transfers free of charge, however, for certain specific purposes.
both terms, mentioned above, is close "subsidy."
