Budget device and its features. Budget device and budget system The budget device includes

31.01.202327.05.2017

Essence of the budget

The budget is the central link of the state. As an economic category, the budget expresses a system of economic relations between budgets of different levels, between public authorities and network self-government and legal entities, the population, which is based on budget law- a set of legal norms on which the rights of legislative and executive authorities in the field of the budget are established.

The legislative framework

The budgetary legislative framework includes the budget code of the Russian Federation, acts regulating budgetary legal relations, federal laws, the federal law on the federal budget, laws of the constituent entities of the federation, and regulatory legal acts of local governments.

Budget Functions

As part of the budget, the following functions of finance correspond:

Distribution- manifests itself through the formation and use of a centralized fund of funds at the levels of state and territorial authorities and management;
Control- operates simultaneously with the distributive one and implies the possibility and obligation of state control over the receipt of budgetary funds;
Regulatory- the state regulates the economic life of the country, directing budgetary funds for the necessary purposes.

budget device

budget device- these are the principles that determine the organization and budgetary system of the country, the relationship between its individual links, the composition and structure of budgets, the formation and use of budgetary funds, etc.

The budgetary arrangement finds its most complete expression in the principles of the budgetary system.

According to Art. 25 of the RF Budget Code, the budget system of the Russian Federation is based on the following principles:

Unity principle- unity of the legal base of the monetary system, forms of budget documentation, principles of the budget process, a single procedure for financing expenditures of budgets of all levels, accounting;
The principle of separating income and expenses- means fixing the relevant types of income and powers to make expenditures between the levels of the budget system of the Russian Federation;
The principle of budget independence: a) availability of own sources of income at all levels; independent; b) independent distribution of budget expenditures; c) determination of sources of financing the budget deficit; d) implementation of the budget process at each level, etc.
The principle of completeness of reflection of income and expenses- all incomes and expenses are subject to reflection in the budgets of all levels in full;
The principle of a balanced budget- the volume of budgetary expenditures envisaged must correspond to the volume of budget revenues, that is, the deficit must be minimal;
The principle of efficiency and economy in the use of budget funds - compliance of budgets should be based on the need to achieve the desired results using the least amount of funds and achieve the best result;
General cost coverage principle- all budget expenditures must be covered by revenues and receipts;
The principle of publicity- mandatory publication in the press, completeness of information in the media, disclosure to the public, except for secret articles approved in the federal budget;
The principle of budget credibility- reliability of indicators of the forecast of socio-economic development of territories and the reality of income and expenditure calculations;
The principle of targeting and target character- budgetary funds are allocated specifically to the recipient. Violation of targeting and directions is a violation of the budget legislation of the Russian Federation.

The budget system of the Russian Federation

budget system- this is a set of budgets of the state, administrative-territorial formations, budgetary independent state institutions and funds, based on economic relations, state structure and legal norms.

The budget system is the main link in the financial system of the state. The foundations of the budget structure are determined by the form of the state structure of the country, the legislative system operating in it, and the role of the budget in the country.

The construction of the budget system also depends on the form of the state and administrative structure of the country.

The foundations of the budget structure of the Russian Federation are determined by the constitution of the country and its state structure as a federal republic, the subjects of which are the republics within the Russian Federation, territories, regions, autonomous regions.

In accordance with the constitution and the RF Budget Code, the budget system of the Russian Federation consists of three levels:

Federal budget and budgets of state off-budget funds;
Budgets of subjects of the Russian Federation and budgets of territorial off-budget funds;
local budgets.

The state budget- this is the financial program of the state, which expresses all its monetary resources (revenues) and their distribution (expenditures).

local budget- the main channel for bringing the final results of production to the population. It finances the development of branches of the production sphere, which ensures the livelihoods of the population.

Territorial budget- set of regional and local budgets.

Budget revenues and expenditures

Income

Budget revenues- funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of public authorities (federal, regional, local).

Composition of budget revenues:

tax revenue provided by tax legislation (federal, legislative, local). Taxes and fees. The amount of tax credits granted, deferrals and installment plans for the payment of taxes and other payments. They are also taken into account in documents within the limits.
Non-tax income: income from the use of state and municipal property; financial assistance and budgetary loans from the budgets of other levels; fines, compensations, confiscation, etc.; paid services (notaries).

Expenses

Budget expenditures- funds allocated for financial support of the tasks and functions of the state and local governments. Depending on the nature of the definitions, systems of budget expenditures are formed.

State and municipal administration;
National Defense;
Law enforcement and security;
Support for branches of material production;
Scientific and technical progress (NTP);
Social protection of the population;
Protection of the environment and natural resources;
Service and repayment of public debts.

Depending on the economic content, the costs are divided into:

Current- provide current financing of government bodies, local self-government, provision of state support to budgetary institutions and individual sectors of the economy in the form of grants, subventions, subsidies for current functioning, which is the predominant part;
Capital- provide innovative and investment activities for existing or newly created enterprises in accordance with the approved investment program (in the form of budget loans).

Budget expenditures are mostly non-refundable. Their structure changes annually depending on the economic situation in the country.

Revenues of territorial budgets

They are divided into two types:

Own- types of income fixed on a permanent basis in full or in part for the relevant budgets of the legislation of the Russian Federation. Make up a smaller part of the income;
Regulatory- federal and regional taxes, the fees for which are established standards for deductions (in %) to the budgets of the constituent entities of the Russian Federation or local budgets for the next financial year.

Regulatory income includes:

Transfers- funds coming from the federal and regional budgets, financial support for the regions, the amount of which is calculated according to a special methodology and formula;
Grants- funds provided to the budget of another level of the budget system on a gratuitous and irrevocable basis to cover current expenses;
Subvention- funds, to the budget of another level or to a legal entity on a gratuitous and irrevocable basis for the implementation of targeted expenses;
Subsidies- budgetary funds provided to the budget of another level or to a legal or natural person on the terms of further financing of targeted expenses.

The budget device includes three basic elements:

1) organization of the budget system;
2) principles of building the budget system;
3) the relationship between the links of the budget system.

- This based on economic relations and the state structure of the Russian Federation, regulated by law, the totality of budgets and extra-budgetary funds of three levels – federal, regional and local.

The national budget system is a unity of budgets of all levels of the budget system, functioning on the basis of common principles. At each level in the budget system, not only the budget functions, but also the budgets of extra-budgetary funds. Such a device refers to the Soviet “matryoshka” type budget structure, when there were no independent extra-budgetary funds (for example, the Pension Fund), but within the budget, in fact, targeted incomes and expenses were conventionally separated.

So, in Russia the following types of budgets function.

Federal budget- a form of formation and spending of a fund of funds intended for financial support of the tasks and functions of the federal level of power in the Russian Federation.

Regional budget- the form of formation and spending of funds intended to ensure the tasks and functions related to the subjects of the jurisdiction of the subject of the Russian Federation.

local budget- a form of formation and expenditure of a fund of funds intended to ensure the tasks and functions assigned to the subjects of local government.

Consolidated budget- a set of budgets of all levels of the budget system of the Russian Federation in the corresponding territory.

Expanded budget- this is a set of the consolidated budget and state extra-budgetary funds.

On fig. 4.1 the structure of the budget system of Russia is presented. The country's budget system includes the federal budget, 21 republican budgets, 6 regional budgets, 49 regional budgets, 2 federal city budgets, and 1 autonomous region budget. Ten budgets of autonomous regions and 29 thousand local budgets (budgets of municipalities).

Rice. 4.1.

A special place due to their social function in the budgetary system is occupied by local budgets. Being the most numerous in number, they accumulate about 20% of the country's consolidated budget.

In Russia, at the beginning of 2012, 23,118 municipalities were legally registered: 1,821 municipal districts; 517 urban districts; 236 intracity territories of a federal city (111 municipalities, cities and towns in St. Petersburg and 125 municipalities in Moscow); 1711 urban settlements; 18,833 rural settlements.

Local budgets are the closest public funds to the needs of the population. More than 60% of the country's expenditures on education, 55% on healthcare, 70% on social protection of the population, and 90% on housing and communal services are financed from the budgets of municipalities. In general, the share of spending on social purposes is 60% of their total spending. These indicators determine their important political and social significance. The social role of local budgets will increase more and more. The social mandates entrusted to them are growing - raising the salaries of teachers and doctors to the average level for the region, the growth of social benefits and payments. The balance of local budgets is ensured by branched interbudgetary relations regulated by law.

Budgets are consolidated according to the following scheme:

On fig. 4.2 on the example of the area shows the "assembly" of the budget.

Rice. 4.2.

We list the principles on which the functioning of all budgets is based, defined in the Budget Code:

the unity of the budget system of the Russian Federation;
independence of budgets;
differentiation of incomes, expenses and sources of balance according to the levels of the budgetary system;
completeness of reflection of incomes and expenses of budgets;
legality;
equality of budgetary rights of subjects of the Russian Federation and municipalities;
budget balance;
efficiency and effectiveness of the use of budgetary funds;
general (aggregate) coverage of budget expenditures;
publicity of budget activity;
the credibility of the budget;
targeting and targeted nature of budgetary funds.

It is impossible to single out a leading principle among them. All of them together reflect the diversity of functions of the budget and the responsibility of the state for building an effective public financial economy in the interests of members of society. However, at different stages of development, adherence to certain principles may be weakened. Attention to one or another side of the functioning of the budget system is reflected in the content of financial policy. Thus, the effectiveness and transparency of public spending are now coming to the fore. State programs have been adopted and are being implemented to strengthen the operation of these principles.

Compliance with the formulated principles ensures the consolidation of the financial power of the state. This allows budgets of all levels to solve the following tasks:

accumulation of public funds;
distribution and redistribution of public funds vertically (between the control center and lower levels of control);
distribution and redistribution of public funds horizontally between governments of the same level.

Budgetary relations are the financial relations of the state at the federal, regional and local levels with state, joint-stock and other enterprises, as well as the population regarding the formation and use of a centralized fund of monetary resources.

The budget is a form of education and expenditure of funds to ensure the functions of public authorities.

The totality of all types of budgets forms the budgetary system of the state. The relationship of m / y with its individual links, the organization and principles of building a budget system is called a budget device.

The foundations of the budgetary structure are determined by the form of the state structure of the country, the legislative acts in force in it, the role of the budget in social reproduction and social processes. The construction of the budget system also depends on the form of the state and administrative structure.

According to the degree of separation of power between the center and administrative-territorial entities, all states are divided into:

unitary;

Federated;

Confederate.

Unitary (single) state- this is a form of government in which administrative-territorial entities do not have their own statehood or autonomy. The country has a single constitution, laws common to all systems and single authorities, centralized management of economic, social and political processes in the state. The budgetary system of a unitary state consists of 2 links - the state and local budgets.

Federal (united) state- this is a form of government in which state formations or administrative-territorial formations that are part of the state have their own statehood and have a certain political independence within the limits of the distributed m / they and the center of competence. The budgetary system of federal states is three-tiered and consists of the federal budget, the budgets of the members of the federation and local budgets.

Confederate (union) state is a permanent union of sovereign states, created to achieve political or military goals. The budget of such a state is formed from the contributions of the states included in the confederation. The member states of the confederation have their own budget and tax systems.

The budget system of Russia consists of 3 links:

n the federal budget of the Russian Federation;

n budgets of national-state and administrative-territorial entities, called the budgets of the subjects of the Federation, or regional budgets. These include: the republican budgets of the republics within the Russian Federation, the budgets of regional, regional, autonomous entities, as well as the city budgets of Moscow and St. Petersburg;

n local budgets (city, district, settlement, rural).

The budget system is called upon to play an important role in the implementation of the state's financial policy, the goals of which are determined by its economic policy.

Today, the budget system of Russia consists of the federal budget, 21 republican budgets, 56 regional and regional budgets, including 1 autonomous region, the city budgets of Moscow and St. Petersburg, 10 district budgets of autonomous districts and about 29 thousand local budgets.

The federal budget serves as the main financial plan of the state, approved by the Federal Assembly (adopted by the State Duma and approved by the Federation Council) and having the status of a federal law. The federal budget mobilizes the financial resources necessary for their subsequent redistribution and use for the purposes of state regulation of the country's economic development and the implementation of social policy. In addition, the federal budget covers such costs as the maintenance of government bodies, meeting the needs of the country's defense, financial assistance to the subjects of the Federation, servicing the public debt, and replenishing state reserves.

BUDGET DEVICE - a structural display of the budget system in the form of rules and forms for the construction and organization of budgets, as well as interbudgetary relations.

Dictionary of business terms. Akademik.ru. 2001 .

See what "BUDGET DEVICE" is in other dictionaries:

According to the budgetary legislation of the Russian Federation, the organization of the budgetary system, the principles of its construction. The budget structure in the Russian Federation is based on the principles of unity, completeness, reality, publicity and independence of all budgets included in the budget system ... Financial vocabulary

Law Dictionary

RF budget device- (English organization of budget system of RF) according to the budget legislation of the Russian Federation, the organization of the budget system of the Russian Federation, as well as the budget classification of the Russian Federation and principles ... Encyclopedia of Law

BUDGET DEVICE- organizational and legal construction of the budget system, which makes it possible to single out structural divisions (types of budgets, links) in its composition and determine the forms of relationships between them; based on the state structure, reflecting the relationship, ... ... Financial and Credit Encyclopedic Dictionary

budget device- this is the organization of the budget system, the principles of its construction. The budget structure in the RSFSR is based on the principles of unity, completeness, reality, openness and independence of all budgets included in the budget system of the RSFSR. Law of the RSFSR dated 10.10 ... Dictionary of legal concepts

It is determined by the state structure and includes two constituent elements: a) the budget system; b) the principles of building the budget system. The budget system of any state is built in accordance with the state and administrative ... Law Encyclopedia

budget device- organization of the budget system and the principles of its construction ... Big Law Dictionary

RF budget device- (English organization of budget system of RF) according to the budgetary legislation of the Russian Federation, the organization of the budgetary system of the Russian Federation, as well as the budgetary classification of the Russian Federation and the principles of the budgetary system of the Russian Federation. Boo. RF is determined in accordance with Sec. I h. 2 BCRF * ... Big Law Dictionary

budget device- organizational principles and structure of the budget system… A concise dictionary of basic forestry and economic terms

budget device- this is a system of principles for building a budget system regulated by the rule of law ... Big Law Dictionary

Books

The budgetary structure of Russia: Monograph, Peshkova Kh.V.
The budget structure of the Russian Federation Theory and practice Monograph, Sabitova N.. The monograph is devoted to the actual problems of the budget structure of the Russian Federation, which has been developing since 1991 within the framework of a federal state. The evolution of the budget…

To perform their functions, state bodies at all levels of government must have an appropriate financial base. To this end, an extensive network of budgets is being created in each country, which ensures the accumulation of monetary resources of the regions to finance their economy, social sphere, the improvement of each administrative-territorial unit and the country as a whole, the maintenance of the legislative power, the administrative apparatus and other activities.

The budget device includes the concept of organization and principles of building a budget system, determines the relationship between the links of the budget system. The budget device is established and regulated by legislative acts, which define the rights of central and local authorities to draw up budgets. In addition, the budget device provides for the distribution of income and expenditure between individual types of budget.

In different countries of the world, the budget structure differs in features depending on the state structure, territorial-administrative division, the level of economic development and some other specific features of a particular state.

The form of government is the national and administrative-territorial structure of the state, which reveals the nature of the relationship between its constituent parts, between central and local government bodies, authorities.

According to the form of government, countries are divided into unitary and complex. A unitary state is an integral unified state formation, consisting of administrative-territorial units that are subordinate to the central authorities and do not possess signs of state independence. A complex state is a union of states or an association of relatively independent territorial formations. It can exist as a federation, confederation, empire (Russia, USA, Germany, India, Japan, etc.).

Since the Republic of Belarus is a unitary state and the unitary form is the most common form of modern states, we will consider it in more detail.

The budget structure of a unitary state is determined by the following features:

1) in unitary states, the budget system consists of two levels: a) the state budget, b) local budgets;
2) administrative-territorial formations do not have sovereignty and have limited rights in the field of the budget process. They have the right to adopt their own regulations, subject to their compliance with the norms adopted by the central authorities;
3) rigid dependence connects the budgets of the territories with the central budget. This is manifested in the fact that the distribution of revenues and expenditure functions of regional budgets are established by the central government and regulated by the constitution and laws of the state. The degree of dependence of administrative-territorial formations on the central government determines the level of centralization of the budget system;
4) there is a single system of control bodies for the state. The degree of controllability of regional budgets depends on the level of centralization of the budget system.

To characterize the budget structure of any state, it is necessary to analyze its components:

budget system;

budget law;

budget process;

budget regulation.

The main place in the budget device is occupied by the budget system.

Budget system - based on economic relations and legal norms, the totality of all budgets of the state, interconnected by relations established by law. The country's budget system is based on the political system of society, the economic system of the state and its administrative-territorial division. The socio-economic and organizational principles of building the budget system, its structure, the interconnection of the budgets united in it, characterize the country's budget structure.

The budget systems of different countries differ in their structure, the number of certain types of budgets, as they largely depend on their state structure and its territorial division.

Despite the great differences, the budget systems of modern states are built on generally recognized principles: the unity of the budget system, independence, publicity, completeness and reality of all budgets.

The unity of the budget system is ensured by a single economic (financial resources of the budgets of all levels are formed mainly at the expense of receipts from the sphere of material production) and political (unity of policy at all levels of government in the republic) basis.

The principle of independence implies the right of authorities at all levels to independently carry out the budget process. Each government body independently develops, approves and executes its own budget.

The reality of budgets is ensured by the financing of expenditures based on the volume of actually received income and funds raised to cover the budget deficit. All budget indicators must be real, substantiated by appropriate calculations, forecast estimates of revenues and the need for budget allocations to finance measures for the economic and social development of territories.

The completeness of budgets is ensured by the inclusion in them of all taxes determined by law, other obligatory payments and other receipts, as well as by determining the amount and procedure for spending funds.

Publicity of budgets is ensured by bringing to citizens through the mass media the progress of discussion and adoption of the law on the budget, decisions on the corresponding local budget for the next financial (budget) year.

Budgetary law is a set of legal norms that define the budgetary system of the state, the competence of central and local authorities for budgeting, the distribution of revenues and expenditures between certain types of budgets, as well as the procedure for approving and executing budgets.

The subject of budgetary law is public relations that arise in the process of budgetary activity, including in the process of functioning and development of the budgetary system. Budgetary rights are clearly divided between the legislative and executive authorities, the republican and local levels of their representation.

The budget process is the activity of state bodies regulated by law for the preparation, consideration, approval and execution of budgets, as well as for the preparation and approval of reports on the execution of budgets for previous periods (year).

The budget process covers the individual stages of budget activity. Drafting of the budget is the first stage and is usually the responsibility of the Ministry of Finance. Further, the draft is sent to the parliament, where it is considered and approved. After the project has been approved and signed by the president, it acquires the force of law. The stage of budget execution is called the "budget year", the duration of which is twelve months. The execution of the budget is usually the responsibility of the Ministry of Finance. At this stage, the cash execution of the budget takes place. At the end of the financial year, the last stage begins - the preparation of a report on the execution of the budget and its approval by Parliament.

Budgetary regulation - the redistribution of budgetary resources between higher and lower budgets in order to achieve their balance.

A high level of withdrawal of funds leads to a decrease in economic activity, and a low level of withdrawal reduces budget revenues and reduces the possibility of state regulation. Therefore, the definition of reasonable boundaries of budgetary redistribution is one of the important tasks of budgetary policy.

The main link in the budgetary system of any country is the state budget, which is due to its content and significance in the economic, political and social life of society. State budget - a set of economic relations regarding the formation and use of the state centralized fund of funds. In addition, individual regions and administrative units form their own budgets (local budgets) to perform their functions, which are administered by the relevant local authorities.

The consolidated budget is a set of budgets of all levels in the respective territory, used in forecasting, calculations, and analysis.

The main purpose of the budget is the accumulation of funds in the treasury to perform the functions of the state. With the help of the state budget, the redistribution of the national income is carried out, which ensures the satisfaction of national needs: the maintenance of the non-productive sphere, government bodies, law enforcement, internal and external security. The budget plays an important role in the economic regulation of reproduction processes, the development of the social sphere, and the improvement of cost, general economic, intra-economic, and regional proportions.

The structure of the budget, the content of its revenues and expenditures have their own differences, caused by national characteristics, the political situation, the state of market relations and strategies for their further development in each country. At the same time, it is possible to single out common features that are characteristic of the budgets of countries operating in a market economy.

Thus, the revenue part of their budget is formed, as a rule, at the expense of tax payments, which ensures the stability of budget revenues, creates uniform business conditions, and the possibility of predicting development prospects.

In the expenditure side of the budget, investments are planned in material production, the social sphere and national events. The budget finances mainly important state programs (environmental, investment, etc.), and also provides financial support in the form of subsidies to small businesses, etc. A significant place in the budget is occupied by military spending and the maintenance of law enforcement agencies, spending on the development of the social sphere, financing education, health care, social security. Funds are also allocated from the budget to create conditions for maintaining a minimum cultural standard of living for the population.

Thus, the budget structure depends on the form of government, territorial-administrative division, the level of economic development and some other features of a particular state. The unitary form is the most common form of modern states. The budget structure of such states includes such concepts as: the budget system and the principles of its construction, budget law, the budget process, budget regulation, and also determines the relationship between the links of the budget system.