financial system of each state includes a budget.This document is a very complex mechanism which has an impact on the living standards of the country, its economy and political system of the device.The state budget and its structure must be balanced.
To begin to understand what is the budget.This system, which is fixed by the constitution or legislation in the field of finance.Each country has a national budget and its structure.It depends on the structure of the state and the economic situation.
State budget and its structure may consist of several levels.In Russia, this system has its own characteristics.It is subdivided into the following levels.
1. The budget and the federal budget funds of state significance.
2. The budgets of the subjects of Russia and its other territorial associations.
3. The budgets of local importance.This includes municipalities, municipal budgets and the budgets of rural settlements.
From this it follows that the state budget and its structure are determined by economic relations within the country and abroad, as well as the state of the device.
the economic side of the budget system is based monetary relations, which depend on the principles of their formation, distribution and use.
Each country establishes the state budget and its structure at its own discretion.Its principles can be stipulated in the constitution or a separate federal law.
If we consider Russian, here mainly on the value is the federal budget.Followed budgets of regional and local associations.Russian budgetary system has a four-building.This organization is typical for some other federal countries.
Countries that have unitary structure of the state system, generally use a two-tiered budget system.It distinguishes the state budget and the budgets of local importance.
Budgets having the same level, is now very rare.They are inherent in the main countries in which there is a monarchy, in whose hands all the money circulation.
Russia has developed the budget code, it specifies all the principles on which the state budget is developed and its structure.
federal budget includes spending plans and the arrival of funds in the financial year or a certain planning period.These funds are intended for the fulfillment of the obligations on the state level.
budget entities is a spending plan, and the arrival of funds needed to fulfill their obligations.
budget of municipalities and local government entities consist of income and expenses, which are designed to fulfill the obligations of the authorities of the Russian Federation.
Thus, the state budget - is a special form of income and expenditure of funds, including all the resources of the country, including the federal, regional and local importance.
subject of regional and local authorities can not use other organizational forms of financial planning expenses and income, in addition to the budget.
There are extra-budgetary funds, which are designed for special applications and the implementation of commitments.Such funds exist at the federal level and at the level of other subjects of regional or local significance.
regular budget approved for the next fiscal year, which often coincides with the calendar year.It also covers the planning period, which includes the two years following the fiscal year.
