budgetary system - these are the principles of functioning of the budgetary system, its structural characteristics and the relationship between the forms.
His foundation is made up of economic relations and legal rules that define the basic competence of the central and local authorities regarding the conduct of the budget process and the relationship between all species.
note that the budget system and state structure are in direct dependence.If we consider the unitary state budget there may be two levels - state and local.With regard to federal, it budget structure divided into three links: the federal budget, members of the federation and the local.Note that the views of local forms, too, may be different, due to the administrative-territorial division of the country.Budget - is a form of education and the use of funds, which is designed to provide all the functions of public authorities.The correct structure of his assists in the implementation of successful financial policy of the state.
budgetary system and budgetary system, there are very dependent on each other.The basis of any budget system is the system - a set of individual elements of the budgets of administrative-territorial division based on the principle of economic relations and the rule of law.With regard to the components of the system, of which there are several: the structure, the structure and principles of operation of the organization.
the whole budgetary system based on several principles:
1. Types of budgets that have been created in a particular state should be separated.
2. The country should clearly regulate the basic principles of the system.
3. Between the functioning of the budget system should be explicitly allocated distinction.
4. Between these parts must be defined the nature of the relationship and highlighted their form.
If we look in more detail, it should be based on the separation of types of budgets, which are at different levels.
budgetary system of the Russian Federation consists of three main units:
1. Federal budget.
2. Budgets developed national-state and administrative-territorial units, which are called federal or regional budgets.Among them are national, provincial, territorial, budgets of autonomous units, and city (for example, Moscow or St. Petersburg).
3. Local.
This system should be one that can be achieved by implementing a common means of social and economic policy and a set of legal norms and the use of uniform classifications and forms of budget documents.Overall, the budgetary system - is an activity regulated by law.
In order to find out on which it is based, it is necessary to consider the basic features of its components.So, the organization of relations between budgets based on their ways, shapes and forms.As to the first feature, according to him there is a division in the vertical (held between different levels budgets) and horizontal (a level).
Regarding the characteristics of the relationship, they are divided into regulated by laws and regulations and contractual (developed on the basis of an agreement between the authorities).
on Form allocate subsidies (allocation of funds from higher levels lower), mutual payments, withdrawals and budget loans (which is the temporary transfer of funds in connection with the perceived need).
