State budget. Optimization of budget expenditures of the Russian Federation Relevance of budgeting in the enterprise

INTRODUCTION

The main place in the financial system of any country is occupied by the budget, since it is from the moment the state adopts this document that finances become universal. With the help of the budget, the state has the opportunity to use its financial resources for economic and social growth, stimulate production and social processes. Budget income and expenses are two groups of relations through which the regulatory role of the budget is manifested. Budget expenditures, being a component of the general financial category of the budget, represent costs arising in connection with the performance by the state of its functions. It is these costs that form the economic relations on the basis of which the process of using budget funds in various directions occurs. Certainly one of critical roles Federal budget expenditures play a role in government regulation of the economy. The main purpose of the expenses is to ensure the implementation of the authorities state power and local governments of the powers vested in them.

The relevance of the topic of this work is due to the fact that it is in the expenditure side of the budget that the implementation of the main directions of budget policy is reflected. Since public funds must be effectively spent not only at the federal level, but also at the regional and local levels of the budget system, it is necessary to clearly define responsibility for implementing solutions to problems in the field of spending budget funds, but most importantly, to organize the cost management process well. It is obvious that the issues of priority of expenditures in the context of limited budget resources become relevant. The purpose of the course work is predetermined by the relevance revealed above: a study of the issues of the essence, formation and execution of budget expenditures of the Russian Federation and ways to optimize them.

In accordance with the goal, the following tasks will be solved when writing a course work:

Clarify the concept, essence and meaning of expenditures of the budgets of the constituent entities of the Russian Federation;

Give a classification of budget expenditures of the constituent entities of the Russian Federation;

Characterize regulatory regulation expenditures of the budgets of the constituent entities of the Russian Federation;

Object in course work are the expenditures of the Russian Federation budget. The subject of the study is the expenditures of the Russian Federation budget and their optimization.

Research methods: systemic-logical, comparative-legal, structural-systemic, formal-legal, historical-legal and others.

The theoretical basis of the research is the ideas, provisions, generalizations contained in the works of domestic scientists and practitioners on problems of the theory of law and state, financial, budgetary, administrative and other branches of law. These include the works of: Alexandrova I.M., Burkhanova I.V.,Glushkova V.G., Godina A.M., Davydova L.V., Kovaleva A.M., Lavrova A.M.,Litovskikh A.M., Myslyaeva I.M., Neshita A.S., Selezneva N.N., Pashkevich D.A., Polyaka G.B., Romanovsky M.V.

Structurally, the work includes an introduction, where the goal and objectives of the study are set, three chapters of the main part, a conclusion containing brief conclusions on the study, and a list of references.

1. THEORETICAL BASIS OF BUDGET EXPENDITURES OF THE RUSSIAN FEDERATION

1.1 Federal budget expenditures: concept, functions, classification

Before moving on to the concept of federal budget expenditures, we first define several key concepts, such as the budget and extra-budgetary fund, budget expenditures, state and municipal expenditures. State and municipal finance are monetary relations that arise during the formation and use of financial resources of state authorities (hereinafter referred to as OGV) and local government bodies (hereinafter referred to as local self-government bodies). State and municipal financial resources are revenues (tax, non-tax and gratuitous receipts), receipts (receipts from internal sources of financing the budget deficit and extra-budgetary funds and receipts from external sources of financing the deficit) and monetary savings that are at the disposal of the state government and local self-government and intended to perform their functions. The sources for the formation of state financial resources are GDP (gross regional product of local self-government bodies), income from foreign economic activity (at the local level such a source does not exist) and part of the national wealth.

There are two forms of organizing state and municipal financial resources:

1) The budget is a form of formation and use of financial resources of the state government and local self-government, directed by them to the financial support of the powers entrusted to them.

2) An extra-budgetary fund is a form of formation and use of financial resources of the state government and local self-government, providing for the targeted allocation of funds to finance individual social needs of society.

Budget expenditures represent funds paid from the budget other than those funds that are sources of financing the budget deficit. As a rule, budget expenditures serve as a factor that influences aggregate demand and aggregate supply. Thus, they actively influence social reproduction.

There is another concept as expenditure obligations. Expenditure obligations are the obligations of a public legal entity (the Russian Federation, a constituent entity of the Russian Federation, a municipal entity) (hereinafter referred to as PPO) or a budgetary institution acting on its behalf to provide an individual or legal entity, other PPO, stipulated by law, other regulatory legal act, treaty or agreement , a subject of international law, funds from the appropriate budget. That is, expenditure obligations and simply expenses are two different concepts. And if we formulate it a little differently, then expenditure obligations are nothing more than the obligation of a certain PPO, and expenses, in fact, are the materialization of these expenditure obligations. Here the duty is not defined in quantitative terms. For example, the education law states that stipends are paid to students - these are expenditure obligations. And how much it costs for the state is already an expense. It follows from this that these are obligations of the PPO, not the budget (because the budget is expenses).

The use of financial resources of the state bodies and local self-governments occurs through the implementation of state and municipal expenses, which represent funds allocated from the budgets of the state bodies and local self-governments, as well as state and municipal extra-budgetary funds for the purpose of exercising state powers and resolving issues of local importance. The composition of state and municipal expenses includes 1) expenses of the budgets of the state government and local self-government bodies; 2) expenses of state and municipal extra-budgetary funds (but in the Russian Federation there is no extra-budgetary fund at the local level). From this it should be noted that funds allocated from the budgets of the state government and local self-government represent budget expenses, and funds transferred from state and municipal extra-budgetary funds are expenses of these funds.

State power in the Russian Federation is exercised on the basis of the delimitation of jurisdiction and powers between federal government bodies and government bodies of the constituent entities of the Russian Federation.

So, the central place in the budget system of the Russian Federation is occupied by the federal budget, that is, the federal budget is the first level of the budget system of the Russian Federation, which is intended to fulfill the expenditure obligations of the state. The federal budget is approved in the form of a federal law by the federal legislative bodies. It is the federal budget that is the main means of redistributing income from foreign economic activity, part of the national wealth and GDP, and it is through it that the financial resources necessary for regulation are mobilized economic development country and the implementation of social policy throughout Russia. The use of funds that are credited to the federal (central in unitary states) budget is carried out through expenditures. As a rule, federal budget expenditures are associated with the implementation of the powers of federal government bodies. However, in accordance with Article 78 of the Constitution of the Russian Federation organs The executive authorities of the constituent entities of the Russian Federation, by agreement with the federal executive authorities, may transfer to them the exercise of part of their powers. Accordingly, it follows from this that federal budget funds, in addition to ensuring the powers of federal government bodies, can be used to implement powers that are transferred by government bodies of the constituent entities of the Russian Federation.

Thus, federal budget expenditures are economic relations arising in connection with the distribution of the fund cash state and its use according to sectoral, target and territorial purposes. There are certain factors that influence the structure of top-level budget expenditures and its share in the gross social product. It could be government system, the general level of economic development, the country’s domestic and foreign policy, the level of well-being of citizens and several other factors. The size and structure of the federal budget can also be influenced by the size of the public sector in the economy and even by tradition.

All these factors influence the manifestation of the category of budget expenditures, which manifests itself through specific types of expenditures for certain needs, and such expenditures can be characterized both from a quantitative and qualitative point of view. For example, the qualitative characteristics of each type of federal budget expenditure makes it possible to determine the economic nature and public purpose each element of expenses, and their quantitative value. Thus, federal budget expenditures perform the functions of political, social and economic regulation.

Based on the above, federal budget expenditures can be classified as follows:

Expenses for supporting the activities of the head of state (President of the Russian Federation) and federal government bodies (federal legislative and executive bodies);

Expenditures on national defense and state security (maintenance of the Armed Forces of the Russian Federation);

Expenses for financial support of federal subjects and municipalities;

Costs of holding various elections and referendums in the country;

Expenses for international activities (implementation of interstate agreements);

Maintenance costs government debt;

Expenses for the provision of various public services by federal government social institutions (education, healthcare, culture and other areas);

Expenditures on social protection of certain categories of citizens (veterans, disabled people)

Expenditures on basic research and promotion of scientific and technological progress;

Expenses for the exploration and use of outer space;

Expenditures on government support for rail, air and sea transport;

Expenditures on government support for nuclear energy;

Expenses for prevention and liquidation of consequences of emergencies and natural disasters on a federal scale;

Expenses for state support of business entities operating in priority sectors of the economy;

Expenses for the implementation of national environmental protection measures;

Providing interbudgetary transfers to other budgets of the budget system of the Russian Federation;

And other expenses.

Funds from the federal budget influence the territorial and sectoral proportions of the economy, the level of social security of the population, and the pace of development of scientific and technological progress.

According to official data from the Ministry of Finance of the Russian Federation, the federal budget deficit in 2014, according to preliminary estimates, amounted to 310.518 billion rubles, or 0.5% of GDP. As Prime notes, federal budget revenues for 2014 amounted to 13. 02 trillion rub., or 100.9% of the total federal budget revenues. Cash execution of expenses 13.33 trillion. rub., or 99.6% of the total volume of federal budget expenditures.

According to preliminary estimates, the primary surplus of the federal budget last year amounted to 49.78 billion rubles, or 0.1% of GDP. The GDP volume in January - November amounted to 67,983.234 billion rubles.

Earlier, at the beginning of December last year, the department predicted the execution of the federal budget for 2014 with a deficit of 378 billion rubles, or 0.6% of GDP.

1.2. Expenditures of the budgets of the constituent entities of the Russian Federation

The budget of a constituent entity of the Russian Federation is a consolidated budget, which includes the regional budget itself, as well as the district budget (the so-called local budgets).

Expenditures of the budgets of the constituent entities of the Russian Federation are funds allocated from the budget fund to financially support the tasks and functions of the constituent entities of the Russian Federation. State authorities of the constituent entities of the Russian Federation, local governments, taking into account existing financial capabilities, have the right to increase the standards of financial costs for the provision of state and municipal services.

The composition of expenditures of such a budget differs from the federal budget in that it does not contain expenditures on national defense, international activities, fundamental scientific research, prevention and response to emergencies, servicing public external debt, or replenishing government stocks and reserves. Otherwise, the budget expenditures of a constituent entity of the Russian Federation coincide with the classifications of federal budget expenditures and are financed both from their own sources of income and from the federal budget in the form of grants, subsidies, etc.

Expenditures of the budgets of the constituent entities of the Russian Federation depending on their economic content divided into current and capital expenses.

Current expenditures of the budgets of the constituent entities of the Russian Federation this is part of the budget expenditures that ensures the current activities of regional government bodies and the provision of state support to local budgets.

Capital expenditures of regional budgets this is the part of budgets that is used to finance investment activities (capital investments for new construction, acquisition of fixed assets, major renovation fixed assets).

The main problem of regional authorities is to ensure the economic and social development of the territories. The main direction of using regional finance is financing social and industrial infrastructure.

The consolidated budget of a subject of the Russian Federation consists of the budget of the subject itself and the set of budgets of municipalities located on its territory.

The main directions of using regional budget funds:

• ensuring the functioning of legislative (representative) and executive authorities of the constituent entities of the Russian Federation;
• servicing and repayment of public debt of the constituent entities of the Russian Federation;
• holding elections and referendums of constituent entities of the Russian Federation;
• ensuring the implementation of regional target programs;
• formation of state property of the constituent entities of the Russian Federation;
• implementation of international and foreign economic relations of the constituent entities of the Russian Federation;
• maintenance and development of enterprises, institutions and organizations under the jurisdiction of government bodies of the constituent entities of the Russian Federation;
• ensuring the activities of media entities;
• providing financial assistance to local budgets;
• ensuring the implementation of certain state powers,
• transferred to the municipal level;
• compensation for additional expenses arising as a result of decisions made by government bodies of constituent entities of the Russian Federation, leading to an increase in budget expenses or a decrease in budget revenues of local budgets;
• other expenses related to the exercise of powers of the constituent entities of the Russian Federation.

Regional budgets are the central link of territorial budgets. They are intended to provide financial support for the tasks assigned to government bodies administration of a constituent entity of the Russian Federation. Based on this, through regional budgets the state actively pursues economic policy, aligning the levels of economic and social development of territories. To overcome backwardness, regional programs are being developed.

1.3. Local budget expenditures

Expenditures of local budgets are funds allocated to financially support the tasks and functions of local government. The expenditure portion of local budgets most clearly reflects the consequences of economic and social processes in the country.

The structure of expenditures of certain types of local budgets is not the same and depends on the volume of the economy and the jurisdiction of its territorial bodies at various levels. Thus, the overwhelming majority of housing and housing enterprises are subordinate to city and district authorities. utilities and therefore the share of allocations for the national economy in the expenditures of these budgets is most significant and exceeds 40%. The jurisdiction of township and rural authorities mainly includes socio-cultural institutions; in these budgets, the overwhelming majority of expenses go to finance socio-cultural events.

The expenditure part of local budgets includes financing of expenses related to resolving issues of local importance, with the management and development of the economy and social sphere of an administrative district or city.

1) costs associated with resolving issues of local importance, established by the legislation of the Russian Federation and the legislation of the subject of the Russian Federation;

2) expenses associated with the implementation of certain state powers transferred to local governments;

3) expenses associated with servicing and repaying debt municipal loans;

4) costs associated with servicing and repaying municipal debt on loans;

5) allocations for insurance of municipal employees, municipal property, as well as civil liability and business risk;

6) other expenses provided for by the charter of the municipality.

The procedure for executing the expenditure portion of the local budget is established by the charter of the municipality or other legal act of the local government body.

In accordance with the Budget Code of the Russian Federation, the following are financed exclusively from local budgets: functional types expenses:

Formation of municipal property and its management;

Organization, maintenance and development of educational, healthcare, cultural, physical culture and sports institutions, mass media, and other institutions that are municipally owned or administered by local governments;

Organization, maintenance and development of municipal housing and communal services farms;

Municipal road construction and maintenance of local roads;

Improvement and landscaping of municipal territories;

Organization of disposal and processing of household waste (except for radioactive waste);

Organization of transport services for the population and institutions that are municipally owned or administered by local governments;

Security fire safety;

Protection of the natural environment in the territories of municipalities;

Implementation of targeted programs adopted by local governments;

Servicing and repayment of municipal debt;

Targeted subsidies to the population;

Conducting municipal elections and local referendums;

Financing the implementation of other decisions of local government bodies and other expenses related to issues of local importance, determined by representative bodies of local government in accordance with budget classification RF.

The main direction of use of local budget funds is expenses related to human life support. These are expenses for social and cultural events, accounting for more than half of all expenses, and for housing and communal services, about a third of all expenses. It should be noted that in the expenditures of the consolidated budget of the Russian Federation on housing and communal services, funds from local budgets account for 70%, for education 67% (for preschool education 83%, primary and general secondary education 87%), for healthcare and physical culture 55%, social policy 49%, culture and art 45%. The role of local budgets in financing sectors of the national economy is more modest. However, in general budget expenditures on industry, energy and construction, funds from local budgets amount to 8%, agriculture and fisheries - 19%, transport, roads, communications - 40%.

Local authorities are responsible for the vast majority of socio-cultural institutions and, first of all, institutions of public education and health care. Therefore, expenditures on social and cultural events significantly predominate in the expenditures of local budgets. If in city budgets they make up from 30 to 50% of all expenses, then in district, town and rural budgets they range from 60 to 80%.

In local budget expenditures on social and cultural events, the fastest growing costs are for healthcare, education and science, which is associated with the development of the network medical institutions and the expansion of scientific and design work financed from these budgets on urban planning issues, integrated development administrative-territorial units, etc. Placement of a municipal order for the performance of work (provision of services), financed from the local budget, is carried out on the basis of an open competition, the rules of which are established by the representative body of local government. The customer under a municipal order for the performance of work (provision of services) financed from the local budget is the authorities or officials local government. The law regulates the relationship between local authorities and enterprises (on a non-contractual basis). All enterprises are required to participate in the financing of environmental protection measures and the maintenance of roads in the areas adjacent to them. In recent years, the method of shared participation of enterprises with self-government bodies in the creation of infrastructure facilities has been introduced into local practice. Local budgets are approved by representative bodies of local self-government in the form of a decision. After which the executive bodies of municipalities acquire the right to receive and use budget funds. Then budgetary institutions and activities are financed in accordance with allocations. This activity is called cash budget execution, which is carried out through banks. The importance of local budgets lies in the implementation of national economic and social tasks, primarily in the distribution of public funds for the maintenance and development of the social infrastructure of society. These funds pass through the system of local budgets, which includes more than 29 thousand city, district, town and village budgets. The distribution of national monetary resources between the links of the budget system is based on the principles of independence of local budgets and their state financial support.

2. FORECAST AND ANALYSIS OF RF BUDGET EXPENDITURES

2.1 Forecasting and planning of federal budget expenditures

The macroeconomic parameters adopted as the basis for preparing the federal budget for 2014 and for the planning period of 2015 and 2016 differ significantly from the parameters of the socio-economic development forecast that served as the basis for the formation of the federal budget for 2014 and for the planning period of 2015 and 2017.

The main reasons for the slowdown in economic growth in Russia are the slowdown in global economic growth (unresolved debt problems in the eurozone, the United States, the slowdown in the Chinese economy), and lower oil prices. The internal problems of the Russian economy also had a negative impact on the slowdown in economic growth.

Certain risks for fiscal policy in the medium term are posed by the situation in the global economy, which is quite difficult due to the slowdown of the Chinese economy and the uncertain prospects for the economies of the European Union and the United States.

In this regard, it is necessary to implement active public policy aimed at improving the investment climate, increasing competitiveness and business efficiency, and stimulating economic growth and modernization.

The draft federal budget for 2014 and for the planning period of 2015 and 2016 was formed in accordance with the following basic approaches:

1. Formation of budget parameters based on the need for unconditional fulfillment of existing expenditure obligations, including taking into account their optimization and increasing the efficiency of use of financial resources. The implementation of this approach lies in the mandatory priority of goals and objectives, state obligations established by the current legislation of the Russian Federation and state strategic planning documents, when forming the draft federal budget for the next financial year and planning period.

In these conditions, the solution to the problem of optimizing budget expenditures is ensured provided there is no reduction in the quality and volume of services provided, including through the implementation of a set of measures to increase the efficiency of public (state and municipal) finance management.

2. Minimizing the risks of imbalance of budgets of the budget system of the Russian Federation during budget planning.

To do this, the formation of the draft federal budget must be based on realistic assessments and forecasts of the socio-economic development of the Russian Federation in the medium and long term and take into account the long-term parameters of other budgets of the budget system of the Russian Federation.

At the same time, it is necessary to ensure sufficient flexibility in the maximum volumes and structure of budget expenditures, including the availability of unallocated resources for future periods and criteria for their redistribution in accordance with the clarification of priority tasks, or reduction (optimization) in the event of unfavorable dynamics of budget revenues. An additional factor in increasing the reliability of budget projections is the procedure for public and expert discussion of the draft federal budget for 2014 and the planning period of 2015 and 2016, which will be fully implemented before the bill is submitted to the State Duma of the Federal Assembly of the Russian Federation. 3. Increasing the stability of the federal budget and reducing its dependence on foreign economic factors in the long term. The main tool for applying this approach is “budget rules” that ensure a consistent reduction in the non-oil and gas deficit of the federal budget and maintaining the volume of public debt of the Russian Federation at an economically safe level (not exceeding 20% ​​of GDP).

The accumulation of a portion of oil and gas revenues in sovereign funds also creates additional opportunities for fulfilling the state’s social obligations even in the face of a significant deterioration in the foreign economic situation.

4. Comparative assessment of the effectiveness of new expenditure obligations, taking into account the timing and mechanisms of their implementation.

The limited financial resources of the federal budget necessarily presuppose the selection of priority spending obligations that allow achieving the best results, including in the long term.

The approval and implementation of the long-term budget strategy of the Russian Federation, starting from this year, will make it possible to systematically ensure accounting and assessment of the impact of decisions made on the budget balance indicators of the budget system.

5. The use of mechanisms to increase the effectiveness of budget expenditures, incentives for identifying and using reserves to achieve planned (established) results.

The main instrument of this element of budget policy will be the program-target method, which increases the responsibility and interest of responsible implementers of government programs for achieving the best results within limited financial resources. The plan and composition of the work of the Government of the Russian Federation in this direction will be determined in a comprehensive Program to improve the efficiency of public (state and municipal) financial management for the period until 2018.

The implementation of these approaches in 2014 - 2016 is generally determined by the provisions of the Budget Address.

As a result, the solution to the tasks formulated in the Decrees of the President of the Russian Federation of May 7, 2012, the Main Directions of Activities of the Government of the Russian Federation for the period until 2018, and other strategic planning documents is carried out in conditions of not increasing the tax burden by increasing the efficiency of expenses and their concentration on priority areas of state policy.

Achieving measurable, socially significant results, identifying and effectively using internal reserves, and carrying out socio-economic reforms can only be realized while maintaining long-term balance and sustainability of the budget system of the Russian Federation.

In the context of a reduction in federal budget revenues compared to previously approved volumes, the application of “budget rules” will make it possible to maintain the total volume of federal budget expenditures approved in the previous budget cycle (excluding conditionally approved expenditures) for 2014-2015, sufficient to fulfill all existing obligations. To provide financial support for established priorities, including the indexation of a number of new expenditure obligations adopted in 2013, it is planned to optimize the structure of budget expenditures in order to mobilize resources.

At the same time, the federal budget deficit remains at a level not exceeding 0.6% of GDP, without a significant increase in borrowing and public debt, the non-oil and gas deficit will decrease from 9.6% of GDP in 2014 to 7.8% of GDP by 2016.

At the same time, in conditions of low growth rates of oil and gas revenues, the volume of the Reserve Fund will increase slightly from 4.0% of GDP in 2014 to 4.7% of GDP in 2016.

In general, “budget rules” protect the budget from shocks, increase its stability, stabilize the total volume of expenditures, ensure the fulfillment of the state’s social obligations, the implementation of initiated projects and reform plans, and create conditions for increasing the efficiency of budget expenditures.

Ensuring long-term balance and sustainability of the budget system is achieved, among other things, by expanding the horizon of economic and budget forecasting.

The draft federal budget for 2014-2016 is for the first time formed taking into account the developing budget strategy of the Russian Federation for the period until 2030, which contains a forecast of the main parameters of the budgets of the budget system of the Russian Federation for the long term.

2.2 Analysis of the structure and dynamics of budget expenditures for 2013-2016

As noted in the Budget Message of the President of the Russian Federation on budget policy in 2014-2016, one of the conditions for increasing the efficiency of budget expenditures is the openness (transparency) of budgets and the budget process. In 2013, a single portal of the budget system was put into trial operation; together with the expert community, a discussion of the draft “Budget for 2014 and for the planning period of 2015 and 2016 for citizens” will be held. In 2014-2015, standards for international financial reporting of the general government sector will be introduced. Thus, the draft federal budget for 2014 - 2016 and the measures developed during its formation ensure the implementation of the tasks set in the Budget Address.

Main parameters of the budget system of the Russian Federation

The dynamics of the main parameters of the budget system of the Russian Federation for 2014 and the planning period of 2015 and 2016 are characterized by a decrease in revenues and expenses in relation to GDP with a deficit of less than 1.0% of GDP. The share of expenditures of the federal budget and the budgets of state extra-budgetary funds of the Russian Federation (after the provision of interbudgetary transfers) in the total volume of expenditures of the budget system will increase slightly (approximately 0.3 percent). The share of expenditures of the consolidated budgets of the constituent entities of the Russian Federation in 2016 will remain almost at the level of 2013 and amount to 33.7 percent.

These changes are primarily due to a reduction in the volume of interbudgetary transfers to the budgets of the constituent entities of the Russian Federation with an increase in the share of their own income, including through optimization of the structure of interbudgetary transfers.

More than 1/3 of budget expenditures will be allocated for social policy purposes. Together with expenditures on education, healthcare, culture, physical culture and sports, the share of expenditures aimed at social protection of citizens and the provision of socially significant services amounts to more than 55% of the total expenditures of the budget system of the Russian Federation. The second place in terms of expenditures after the “Social Policy” section is occupied by the “National Economy” section, which includes, among other things, expenditures on infrastructure development, supporting economic growth and diversifying the structure of the economy.

The need to solve problems of modernizing the Armed Forces and strengthening the country's defense capability determines the growth of the share of the “National Defense” section.

In the “Education” section, budget expenditures of the budget system of the Russian Federation in real terms in 2016 were 1.27 times higher than the level of 2013. However, the ratio of these expenditures to GDP decreased from 4.3% to 4.0 percent. This dynamics is associated with an increase in federal budget expenditures in the “Education” section (excluding interbudgetary transfers) at a rate lower than the growth rate of GDP.

More than 80% of federal budget expenditures on education go to higher education, and taking into account the negative dynamics of the projected population at the age of 17 in short term, affecting the number of students, the volume of budget allocations provided for in the federal budget is sufficient to maintain the education system at an optimal level and its development.

3. OPTIMIZATION OF BUDGET EXPENDITURES OF THE RUSSIAN FEDERATION

3.1. Directed optimization of expenses and control over the expenditure of federal budget funds

To reach the world average level of social spending, the Russian state needs to increase it. The situation is no better with the financing of another fundamental function of a modern state - the development function. The volume of expenses for its implementation consists of expenses for scientific research and expenses for the national economy. In total, they reach 2.05% of GDP, including expenditures on scientific research - 0.46% of GDP. This is more than half the global average. Taking into account the degree of wear and tear of fixed assets and the degradation of scientific and production potential, the Russian state needs to maintain a relatively higher level of spending on stimulating scientific and technical progress, investment and innovation activity. In terms of the level of spending on national defense, security, maintenance of the state apparatus, Russian government leads the world. The share of these expenses in relation to GDP in Russia is one of the highest in the world, and in terms of the share of these expenses in total federal budget expenses, Russia is the absolute leader. Thus, an analysis of the structure of expenditures in the draft federal budget allows us to rank the real priorities of the federal government's budget policy as follows. The first priority is the export of capital invested in government obligations of the United States and a number of EU countries. The second is ensuring national security, maintaining law and order, and the functioning of the bureaucracy. The third, financed on a residual basis, is to ensure socio-economic development. The draft federal budget plans to see significant increases in almost all areas of social spending. But, assessing the general state of the social sphere, it should be noted that the bulk of social expenditures are carried out at the expense of the budgets of territories, the provision of which with income leaves much to be desired. The draft federal budget does not provide for adequate measures to overcome the deep crisis in the housing and communal services sector. The funds allocated within the framework of the national project “affordable housing” in the amount of 50.8 billion rubles are clearly insufficient. Modernization of housing and communal services alone requires several times more. In general, the volume of federal budget expenditures on public investment in 2008 increased by more than 1/3.

A comparison of the dynamics of the structure of government spending in developed countries has proven that an increase in government spending for the purposes of socio-economic development is a necessary component of modern economic growth based on scientific and technical progress. According to the division of state functions he introduced into traditional (defense and law and order) and modern (development of intellectual and human potential), it can be seen that today in the world through state budgets an average of 17.8% of GDP is spent on modern functions, and on traditional ones - only 5.3%. The ratio between these expenditure items is 3.4:1. In developed countries these figures are 25.0% and 3.9% (ratio - 6.4:1), in countries with economies in transition -22.1% and 3.8% (ratio - 5.8:1).

In Russia, the state spends most of its expenses on traditional functions. Next year, 7.4% of GDP will be spent on these purposes from the federal budget, which is almost 25% higher than the world average. At the same time, it spends three times less (4.7% of GDP) on modern functions. That is, our ratio of expenses for traditional and modern functions is 2:1.

The structure of Russian budget expenditures is strikingly different from developed countries.

3.2 Problems of optimizing federal budget expenditures and ways to solve them

In accordance with the Budget Message of the President of the Russian Federation on budget policy in 2014-2016, when forming the draft federal budget for 2014-2016, a number of measures were implemented to optimize the existing structure of budget expenditures.

The most significant area of ​​optimization of federal budget expenditures is the reduction of interbudgetary transfers to the budget Pension Fund of the Russian Federation, including through the payment of an additional tariff of insurance contributions to the budget of the Pension Fund of the Russian Federation by policyholders (employers) in relation to payments to persons working in workplaces with dangerous and harmful working conditions, payment by employers of insurance contributions for the funded part labor pension in the amount of 2% or 6% based on the choice of the insured person born in 1967. and younger than the option of their pension provision, full accounting of carry-over balances of unused funds, implementation of previously defined rules for the formation and use of the funded part of insurance contributions.

In accordance with the Budget Address, in 2014, proposals will be submitted to the Government of the Russian Federation to ensure long-term balance of the pension system with a gradual reduction in interbudgetary transfers from the federal budget.

As part of the reform of the pension system, it is envisaged to increase the size of the pension for persons who have decided to defer the assignment of a pension after reaching retirement age (taking into account the availability of the necessary insurance period), to encourage citizens to retire later.

Completion of the determination of long-term prospects for the development of the pension system makes it possible to effectively implement the possibilities of placing funds from the National Welfare Fund and pension savings in securities related to the implementation of self-sustaining infrastructure projects.

Another significant reserve for increasing the efficiency of using budget funds, as indicated in the Budget Message, is the optimization of costs for the purchase of goods, works, and services for federal government needs.

Since 2014, the federal law “On the contract system in the field of procurement of goods, works, and services for state and municipal needs” has come into force. In accordance with the plan approved by the Government of the Russian Federation, the regulatory legal acts necessary for its implementation are being prepared, including those providing for the introduction of procurement plans and schedules into the budget process. Already when preparing justifications for budgetary allocations for 2014 - 2016, aggregated indicators of purchases planned for the specified period were used. This ensures conditions for reducing the risk of overestimating initial (maximum) prices.

In addition, in June 2013, the State Duma adopted in the first reading the draft federal law “On Amendments to the Budget Code of the Russian Federation regarding Budget Investments,” which streamlines and expands the methods of making budget investments. This will also help improve the efficiency of related expenditures.

When forming the draft federal budget for 2014-2016, budgetary allocations for the implementation of the Federal Target Program and the non-programme part of the Federal Property Program, expenses for the purchase of goods, works and services for government needs (except for co-financing, related to the implementation of agreements with microfinance organizations and the formation of state material reserves), subsidies legal entities(except for state budgetary and autonomous institutions), with the exception of subsidizing interest rates on loans and the cost of paying lease payments, a property contribution to the State Atomic Energy Corporation Rosatom for the development of the nuclear energy industrial complex. At the same time, budgetary allocations for the maintenance of the judicial system, the implementation of the State Armament Program and the Federal Road Fund were not reduced.

It is also necessary that reductions in budget allocations for the purchase of goods, works and services do not lead to a decrease in the quality and volumes of purchased goods, works and services.

The resources released as a result of the implementation of measures to optimize federal budget expenditures are, as a matter of priority, directed to financial support for the tasks formulated in the Decrees of the President of the Russian Federation of May 7, 2012.

Particular attention will be paid to improving wages in the public sector. The state can influence the level of wages in this area mainly through government assignments and standards for their financial support. At the same time, the basis of an economically sound policy in the field of wages is the principle according to which an increase in the level of wages in state (municipal) institutions should not lead to uncompetitiveness in other sectors of the economy. Along with increasing wages, measures are needed to increase labor productivity in the public sector, carry out structural reforms, and optimize the network of government institutions.

CONCLUSION

As a result of the study, the following tasks were solved:

1. The concept, essence and significance of budget expenditures of the constituent entities of the Russian Federation are revealed.

The budgets of the constituent entities of the Russian Federation constitute the second level of the budget system of the Russian Federation. Each subject of the Russian Federation has its own budget. The budget of a constituent entity of the Russian Federation (regional budget) is intended to fulfill the expenditure obligations of the corresponding constituent entity of the Russian Federation.

Budget expenditures represent costs arising in connection with the performance by public authorities of their tasks and functions.

Budget expenditures of a constituent entity of the Russian Federation are funds allocated to financially support the functions of a constituent entity of the Russian Federation, with the exception of funds that, in accordance with the Budget Code of the Russian Federation, are sources of financing the budget deficit.

The main role of regional budgets is that they provide an opportunity for regional representative and executive authorities to have financial base to implement their powers, and also enables regions to fully demonstrate financial and economic independence in spending funds on the socio-economic development of the region. With the help of regional budgets, the levels of economic and social development of territories are leveled; with the direct participation of these budgets, regional representative and executive authorities can centrally direct financial resources to solve strategic problems and develop priority sectors of industry, agriculture and the social sphere in the region.

1. A classification of budget expenditures of the constituent entities of the Russian Federation is given.

To clarify the role and significance of budget expenditures in the economic life of society, they are classified according to certain criteria. There are several classification features:

1. Functional classification, which consists of 4 levels:

The first level of functional classification - sections, reflects the direction of financial resources to perform the main functions of the state. The functional classification contains 11 sections.

The second level of functional classification subsections specifying the direction of budget funds to perform state functions within sections (84 subsections).

Target items form the third level of functional classification, ensuring the linking of budget allocations to specific areas of activity of budget planning subjects and participants in the budget process, within the subsections of the functional classification.

Types of expenditures, forming the fourth level of functional classification, detail the direction of financing budget expenditures, both for target items and for target budget expenditure programs.

1. Economic classification consists of 3 levels:

1st level group

Level 2 articles

Level 3 subarticles

1. The departmental classification reflects the distribution of budget allocations by the main managers of budget funds of the constituent entities of the Russian Federation, by sections, subsections, target items and types of expenses of the functional classification of budget expenses of the Russian Federation.

We can conclude that the budget of the Russian Federation is the most important link in the country’s financial system. Reflecting the content of the processes of production and distribution of the social product and national income, the budget represents an economic form formation and use of the main centralized fund of state funds.

Summing up, I would like to dwell again on some aspects of improving the budget structure of the Russian Federation.

The need to reform the budget system in modern conditions is determined by the objective requirements of economic reality. The development of a society that has lived for many years under conditions of strict centralization is still quite long time will be determined by the development of budgetary relations. But even under a market system, the role of budget regulation does not decrease: after all, society never ceases to need a strong and authoritative government capable of exercising control over those processes in which the market is powerless, and it is the budget that allows one to accumulate financial resources for this and ultimately implement them usage.

Thus, improving the budget structure can have a significant positive impact on the functioning of the entire market system. em. AND this improvement should be carried out both in relation to internal, inter-budgetary relations, basing them exclusively on the principles of fiscal federalism, and in relation to the quantitative and qualitative indicators of the budget itself, promoting its balance and exercising sufficient control over the level of possible budget revenues and expenses, as well as budget deficit and public debt. After all, only in aggregate can these changes transform the state budget from a means of destabilizing the economy into a powerful stimulus for economic growth.

Important steps towards improving the budget structure of the Russian Federation have already been made both in the legislative, institutional and financial-credit spheres. A qualitatively new system was created - the Federal Treasury of the Russian Federation - which made it possible, on the basis of clearly defined volumes of real needs, to optimize budget flows in the most rational way, and will ensure accounting and control of each stage of the execution of the federal budget. It is necessary to complete its formation with a subsequent transition to the treasury system for executing consconsolidated budget Russianth Federation. The new Tax Code will clearly delimit the powers of federal and regional authorities to establish and collect taxes and similar payments and, in general, will be a serious step towards liberalizing the country's tax system while ensuring stable tax revenues at all levels of the budget system.

LIST OF REFERENCES USED

1. Budget Code of the Russian Federation. Federal Law of July 31, 1998 No. 145-FZ (as amended) Federal Law dated August 5, 2000 No. 116-FZ) Official text. - 2nd ed., add. M.: Publishing house NORMA, 2000.

2. Budget message of the President of the Russian Federation to the Federal Assembly of the Russian Federation “On budget policy for 2003 and for the medium term”// Russian newspaper, June 3, 2002, p.3.

3. Federal Law of the Russian Federation "On the Federal Budget for 2008".

4. Federal Law of the Russian Federation "On the Federal Budget for 2009"

5. Federal Law of the Russian Federation "On the Federal Budget for 2012".

6.Alexandrov I.M. Financial system of the Russian Federation. - M.: Finance and Statistics, 2008, 153 p.

7. Budget system of the Russian Federation. Textbook for universities / Ed. P. I. Vakhrina. M.: "Dashkov and K", 2008.

8. Budget system of Russia /ed. Polyaka G.B. - M.: UNITY-DANA, 2008 110 p.

9. Finance: textbook / Ed. Prof. M.V. Romanovsky, prof. O.V. Vrublevsky, prof. B.M. Sabanti. 2nd ed., revised. and additional M.: Yurayt Publishing house, 2009. 462 p.

10. State and municipal finances. A.M. Babich, L.N. Pavlova. M.: UNITY, 2010.

11. Municipal financial system of the Russian Federation: Scientific-

practical guide. Peshin N. L. M: Formula of Law, 2011 448 p.

12. Neshitoy A.S. Budget system of the Russian Federation. M.: Dashkov i K, 2007 501 p.

13. Finance. P.I. Vakhrin, A.S. Unsewn. M.: Marketing, 2008.

14. Finance. Textbook / Ed. Prof. V.M. Radionova. M.: Finance

and statistics, 2008.

15. Finance: Textbook for Universities / Ed. prof. L.A. Drobozina.- M.:

Finance, UNITY, 2009

16. Finance. Money circulation. Credit: Textbook for universities / Ed. prof. L.A. Drobozina. M.: Finance, UNITY, 2012.

17. Economics / Ed. A.S. Bulatova. M.: Yurist, 2007.

18. Economics for lawyers. Textbook/ E.G. Efimova. - M.: Flinta, 2011.

19. Economic theory / Textbook / V.Ya. Iokhin. - M.: Yurist, 2013.

20. Budget Code of the Russian Federation.

21. Legislation of the Russian Federation.

23. www.finansy.ru

24. www.akm.ru - official website of the Ministry of Finance of the Russian Federation.

25. www.cbr.ru official website of the Central Bank of the Russian Federation.

26. www.csr.ru (official website of the Center for Strategic Research)

27. www.gks.ru (official website of the State Statistics Committee of the Russian Federation).

28. http://www.financedone.ru/sools-677-1.html

29. http://works.tarefer.ru/92/100011/index.html

APPLICATION

Table 1.

Main indicators for 2014-02.2015

Thanks to the development of technology, people's lives have improved qualitatively and become more comfortable. Gone are the days when calculations were carried out on paper; today you just need to press a few buttons and the result is ready. Machines process in a fraction of a second an amount of information that could take a person hours, days, weeks, or years.

Every day there is constant improvement and modernization in the field of new technologies. More powerful data processing machines are constantly being developed, as are the programs that manage them. In fact, it is not that easy to keep up with the changes in the world of advanced technology as it is evolving very quickly. Many people - mostly of conservative thinking - deliberately ignore everything related to computers and new technologies. Therefore, we can say that the majority of the population is still living in the last 20th century. Habit takes its toll, of course, and no one wants to break their stereotypes or adapt to something new. But many are faced with a choice: keep up with the times or remain behind developments. The article on the site will tell you in detail about the relevance of budgeting in an enterprise.

First of all, you need to figure out: why do you need to delve into something new at all, and what is the point of this for you specifically? Perhaps the main reason to master new products is the opportunity to earn more thanks to current technologies. In business, the one who actively studies and implements new types of equipment, technology and software is ahead of the competition.

Nowadays, thanks to computer technology, we can receive any data that interests us in a matter of seconds. All business activities are closely related to innovative technologies. Every year, batches of programs come onto the market that facilitate and automate work in any area of ​​business. Specialists can quickly receive any data, process it the way they need it, create reports and analyze it. This makes the management process easier cash flows at the enterprise. Considering the relevance of budgeting and its role in the enterprise, modern software makes this process as simple and effective as possible.

As mentioned earlier, almost any business is closely related to computer technology. Most of the money circulates not in cash, but in electronic form. And for effective management of electronic money, appropriate programs are needed. The industry is constantly developing software, which helps to keep records and process all processes within a specific business mechanism. Every year the functionality of such programs is qualitatively expanding, allowing for more detailed accounting and analysis. Thanks to this, you no longer need to sit and sort through a huge number of documents to find out certain business indicators. Instead, just click a few buttons: this way you will save time and effort, which can be spent on leisurely analyzing the company’s activities and making plans for the future.

The benefits of enterprise automation are especially felt in large companies where a huge number of people work and are served. At the same time, thousands, or even millions of actions take place every day, which make up the overall mechanism. For its stable and high-quality operation, strict accounting and planning of financial transactions is necessary, since this is the basis of the activities of any institution. In this case, the relevance of the topic of budgeting comes to the fore.

To date, it has been developed large number software products that allow you to automate budgeting, set up control of this process and improve planning. But in order to get the maximum benefit from such programs, it is necessary to initially configure everything correctly and correctly, as well as undergo training for those who will work with this software.

It is important to understand that each type of business is individual in its own way, and in order to debug the overall business process in an enterprise, you need to take into account the specifics of its activities. There are a number of agencies providing services in this area, from installing and configuring software to training employees and debugging the entire turnkey mechanism. But, at the same time, it is important to understand that the automation process and the creation of a general work algorithm adapted for the systematic entry of data into the database is quite a troublesome task. It takes quite a long period of time to fully configure the system. Accordingly, this costs a tidy sum, but, on the other hand, the efficiency of work will increase qualitatively. It will be possible to receive operational data on any area of ​​the business, making it much easier to see the overall picture and plan the budget correctly.

The relevance of budgeting in an enterprise can hardly be overestimated, since this is, as a rule, a huge business mechanism that requires the most precise debugging. Its constant adjustment and control are an integral element of the overall workflow. Therefore, many large enterprises not only use the services of specialized automation companies, but also have their own staff of professionals. Depending on the situation, their work may also include the development of specialized software for the specific needs of the enterprise.

Of course, when we are talking about a small developing business with a limited budget, then at first it is enough to make do with tables in Excel. But, at the same time, it is important to understand that as everything develops, the introduction of additional software is a mandatory requirement for effective and long-term work. Therefore, the moment of further automation must be thought out in advance. For example, regulations or the sequence of entering and recording data on all monetary transactions occurring in the course of operating activities. Preliminary preparation will give a good start to the introduction of automation in business and will subsequently provide advantages over competitors. Also on our website you can read the article Automation of the budgeting system.

Relevance of the topic.

The leading link of the state budget system is the budget - the main financial plan for the formation and use of the centralized monetary fund of the state. It is with its help that the state carries out territorial and intersectoral distribution of financial resources.

Each budget level has a list of revenues accumulated in treasury accounts and intended to finance the public sector and priority sectors of the economy. Revenues of budgets of various levels are formed according to the sources of their formation.

Taxes are the basis for the formation of budget revenues. The well-being of citizens, enterprises and the state as a whole largely depends on them. Taxes in the form of a specific system are an economic category.

Budget expenditures represent costs arising in connection with the state's performance of its tasks and functions. The economic essence of budget expenditures manifests itself in many forms, and specific types of expenditures are determined by a number of factors.

Budget deficits and surpluses are the most important indicators of the state of the economy, so much attention is paid to this topic. The budget process involves balancing government revenues and expenditures. The excess of expenses over income is called the budget deficit. The opposite phenomenon is called a surplus. It should be noted that a budget surplus does not mean the health of the economy. We must clearly understand what processes are taking place within the financial system itself, what changes in the reproduction cycle reflect the budget deficit. At the same time, any state strives to, if not cover completely, then partially reduce the budget deficit.

Purpose of the lesson - study the economic content and role of the state budget in the socio-economic development of the country, reveal the concept of budget revenues, characterize their types, consider the concept and types of budget expenditures, characterize the forms of budget financing, consider the forms of budget balance, the causes and methods of financing the budget deficit.

Topic study plan.

1. Socio-economic essence and role of the budget.

2. Functions of the state budget.

3. Signs of a budget.

4.The concept of the state revenue system.

5. Classification of sources of income.

6. Economic essence and functions of taxes.

7. The tax system of the Russian Federation and the principles of its construction.

8. The concept of the system of public expenditures.

9. Classification of budget expenses.

10. Principles of organization and forms of budget financing.

11. Budget deficit: content, reasons and methods of financing

12. Classification of types of budget deficit.

13. Formation and use of the Stabilization Fund of the Russian Federation.

Key terms and concepts: budget, budget relations, budget revenues, budget expenditures, expansionary budget policy, restrictive budget policy, tax, collection, budget expenditures, budget balance, budget deficit, budget surplus, permissible deficit, critical deficit, interbudgetary deficit, sources of financing the budget deficit

Exercise. Calculate the amount of the region's budget deficit and the amount of subvention. The amount of tax revenue is 400 million rubles. The amount of tax and non-tax revenues is 50 million rubles. The amount of budget expenditures is 600 million rubles. The amount of the subvention is 30% of the amount of tax revenue.

Sources of information.

1. “Budget Code of the Russian Federation” N 145-FZot 07/31/1998 (as amended), Chapter 13.

2. Myslyaeva I.N. State and municipal finance: Textbook. Ed. 2nd, revised and additional – M.: Infra – M, 2009. – p. 97-120, 121-176.

3. Svishcheva V.A. Federal budget as an instrument of state policy // Finance and credit. – 2011. - No. 23. - With. 28-33.

4. Umanets O.P. Federal budget of the Russian Federation: management issues and problems of uncertainty // Finance and credit. – 2011. - No. 13. – p. 46-56.

5. Finance and credit: textbook / ed. prof. M.V. Romanovsky, prof. G.N. Beloglazova.-2nd ed., revised. And additionally - M.: Yurayt Publishing House; Higher education, 2011 – p.85-92; With. 107-117.

6. Finance: textbook / ed. N.F. Samsonova.-M.: Higher education Yurayt-Izdat, 2009.- p.86-141

7. Finance and credit: textbook / ed. Prof. M.V. Romanovsky, prof. G.N. Beloglazova.-2nd ed., revised. And additionally - M.: Yurayt Publishing House; Higher education, 2011 – p.182-213

8. Finance and credit [Text]: Textbook / Neshitoy A.S._6th ed., revised. and additional - M.: Publishing and trading corporation "Dashkov and K." - 2013. – pp. 97-160

Questions for self-control.

1. What are budgetary relations?

2. What is the economic essence of the budget?

3. What are the features of the budget as one of the types of financial plan?

3. What are the functions of the budget?

4. What is the role of the budget in the economic and social development of the country?

5. Reveal the economic content of state budget revenues?

6. How are budget revenues classified?

7. What is the economic essence and functions of tax?

8. Taxes, fees, fines ultimately go to the budget fund. What is the difference between these receipts?

9. On what principles is the tax system based?

10. What are budget expenditures?

11. List the main types of expenses.

12. Name the principles of budget financing.

13. List the forms of budget financing.

14. Define budget deficit.

15. Name the main sources of financing the federal budget deficit.

16. What is a budget surplus?

17. Expand the classification of types of budget deficit.

Materials for independent work.

Preparation of reports in the following areas:

1. What are the projected dynamics of the main parameters of the federal budget for the corresponding three-year period?

2. What federal target programs are being implemented in Russia this year? What are the volumes and sources of their financing? Which ministries and departments are the government customers of these programs?

3. Study the results of the execution of the federal budget of the Russian Federation in terms of income for the previous three-year period. Analyze the composition and structure of income. Summarize the results in the table below.

Analyze the reasons for the changes that have occurred. Draw conclusions

4. Study the results of the execution of the federal budget of the Russian Federation in terms of expenditures for the previous three-year period. Analyze the composition and structure of expenses. Summarize the results in the table below.

Analyze the reasons for the changes that have occurred. Draw conclusions.

5. Determine the form of balancing of the federal budget in the current year.

• STATE BUDGET
• INCOME
• EXPENSES
• STRUCTURE
• TAX REVENUE
• BUDGET SYSTEM
• CORRUPTION

This article discusses the problems of the state budget. The structure of the state budget is reviewed. An analysis was made of the income and expenses of different countries. Data on the structure of state budget expenditures for 2008 were also processed. Analytical work has been done on the corruption perception index for 2011. At the end of the work, a conclusion is written.

• Combating social exclusion in the European Union within the framework of the European Social Model
• Current problems of lending to agricultural producers
• Development of the information business services market

Almost every family thinks through its expenses from its own income, i.e. amounts to family budget. But not everyone thinks about how important it is for them. The budget is the basis not only of every family, but also of the city, region, and state. Any state requires a process such as listing incoming income and expenses it makes.

The relevance of the topic of the state budget lies in the paramount importance of the budget for the functioning of the national economy, in its complexity and versatility.

In order to understand the importance of the budget, you should understand what the country's budget is and understand its structure.

State budget(from the English budget - bag, wallet) is the most important financial document of the country. It is a collection of financial estimates of all departments, government services, government programs, etc. It defines the needs to be met from the state treasury, as well as the sources and amounts of expected revenues to the state treasury.

The structure of the state budget is revenues and expenses

State budget revenues are funds received free of charge and irrevocably in accordance with the current classification and existing legislation.

Income is generated through:

• taxes levied by both central and local governments;
• non-tax income consisting of income from foreign economic activity, as well as income from state-owned property;
• income of target budget funds.

In accordance with the latest edition of the budget code, budget revenues consist of tax, non-tax and gratuitous revenues. Tax revenues account for about 84% of the Federal Budget of the Russian Federation, non-tax revenues - 7%, revenues of targeted budget funds - 9%.

State budget expenditures are funds aimed at financially supporting the tasks and functions of state and local self-government.

All expenses can be divided into the following groups:

• military;
• economic;
• for social needs;
• for foreign policy activities;
• for the maintenance of the management apparatus.

Income and expenditure of countries

The table shows that the leading positions are occupied by countries such as the USA, Japan and Germany; Russia, unfortunately, ranks 11th in terms of budget revenues. But we also observe that Russia’s income exceeds its expenses, and in the leading countries we see the opposite situation.

The budget system depends on the form of government and administrative structure of the country. In unitary states, the budget system consists of two main links - state and local budgets, in federal states - of three - the federal budget, the budgets of the constituent entities (parts) of the federation and local budgets. Sometimes local budgets are in turn divided into separate levels. This division exists, for example, in the USA.

The budgets of the budget system of the Russian Federation include:

• the federal budget and the budgets of state extra-budgetary funds of the Russian Federation;
• budgets of the constituent entities of the Russian Federation and budgets of territorial state extra-budgetary funds;
• local budgets, including: budgets of municipal districts, budgets of city districts, budgets of intra-city municipalities of cities federal significance Moscow and St. Petersburg; budgets of urban and rural settlements.

Comparison of the structure of state budget expenditures by individual items in 2008.

Structure of state budget expenditures

But it should be noted that corruption in public financial management is an old and widespread problem. At the budget planning stage, corruption in public finance affects the distribution of public investments (selection of projects, determination of the location for their implementation, provision of tax incentives, etc.). However, the most favorable conditions for the emergence of corruption arise at the stage of budget execution. This is facilitated by: incomplete and opaque information, insufficient control over income and expenses, and impunity for deviations from target levels of income and expenses. Corruption can also appear at the stage of external control and supervision if, under the influence of political forces, facts of fraud are hidden and investigations are carried out ineffectively.

The volume of the corruption market in Russia is about 300 billion dollars a year.

The corresponding data was announced at a press conference at RBC by the chairman of the public organization National Anti-Corruption Committee, Kirill Kabanov.

The higher the corruption perception index, the lower the corruption itself. The most corrupt countries were Somalia and North Korea, and the least corrupt were New Zealand.

After the work done, we can come to the following conclusion:

The state budget ensures the implementation of state policy in the field of economics, social issues and in the international arena, where Russia acts as a partner in the export and import of goods.

The budget of a subject of the Russian Federation is the basis of the subject’s financial system, which combines its income and expenses.

Thus, the budget should be considered as a legal act, which represents the main financial plan for the formation, distribution and use of the centralized monetary fund of the state, federal subject or local government, approved by the relevant representative body of government.

References

1. Finance and credit: State budget revenues (http://www.aup.ru/books/m171/3_7.htm)
2. State budget: income and expenses (http://www.inventech.ru/lib/macro/macro-0043/)
3. Finance and credit: State budget expenditures (http://www.aup.ru/books/m171/3_6.htm)
4. Book “All Countries and Territories of the World: New CIA Gazetteer” (ISBN 978-5-9757-0410-8). 2007-2008.
5. Budget Code of the Russian Federation (BC RF) dated July 31, 1998 N 145-FZ Article 10. Structure of the budget system of the Russian Federation. (as amended by Federal Law No. 63-FZ dated April 26, 2007)
6. The many faces of corruption. Identifying vulnerabilities at the level of economic sectors and government = The Many Faces of Corruption: Tracking Vulnerabilities at the Sector Level. - M.: "Alpina Publisher", 2010. - 552 p. — ISBN 978-5-9614-1062-4
7. RIAN NEWS - www.ria.ru

The relevance of the topic “Budgeting the activities of an organization” is obvious in the current conditions of Russian reality. In conditions of increasing complexity of economic relations, intense competition and increasing importance of strategic decisions, the development of goals, strategies, and scenarios for their implementation are moving to one of the first places in the enterprise management system. Currently, Russian business is developing very rapidly, and for the effective management of a developing business it is necessary to use modern management technologies, one of which is budgeting.

Budgeting is one of the effective management tools, which, with a competent approach to its use, allows an enterprise to more effectively earn profits and manage financial flows.

Budgeting allows managers to timely and adequately respond to changes in external and internal conditions and coordinate the financial and economic activities of the enterprise with them.

Budgeting helps businesses make decisions, implement those decisions, and monitor their implementation more effectively. That is, the budgeting system allows you to estimate in advance the future results of decisions that need to be made today.

Budgeting as a management tool is also good because it covers almost all areas of enterprise activity. Therefore, when an enterprise actively uses budgeting technology, whether it wants it or not, it will still be forced to monitor and evaluate how effective it is in general and in all its functional areas of activity (marketing, sales, production, supply, etc.), and also how efficiently the enterprise's divisions operate.

Budgeting is based on the principle of “management by responsibility centers,” according to which department heads and other employees of the enterprise are responsible for planning and achieving targets that are related to the implementation of their activities.

A budget is a plan in monetary terms that covers all aspects of an organization’s activities, allowing one to compare the costs incurred and the results obtained in general and for individual periods. This is the main source of information for assessing the future (predicted) financial condition of the enterprise and corrective management decisions.

Budget planning is the process of creating and executing a budget, which is a financial, quantified expression of the marketing and production plans needed to achieve the company's goals.

Consequently, budgeting becomes the link between strategic management, carried out by top management, and operational management, implemented at the lower level.

Budget management is a system of operational management of a company that allows you to achieve your goals through the most efficient use of resources.

The first step in building a budget management system is to determine the goal that the organization strives to achieve1.

The center of financial responsibility must be based on some structural unit of the organization. Its head is responsible for the activities of the Central Federal District. Each financial responsibility center operates in accordance with its budget.

A budget is a document in which the company's goals, formulated in the plan, receive quantitative expression. In other words, the budget shows how the intended goals will be realized.

Top-down budgets work in the opposite way. The disadvantage of this type of budget is that the opinion of the performers themselves is not taken into account, and management often does not have complete information necessary for budgeting.

In practice, as a rule, mixed options are used, containing features of both types.

2. Long-term and short-term budgets.

In Western practice, a long-term budget is considered to be a budget drawn up for a period of 1 year or more, and a short-term budget is considered to be for a period of no more than 1 year.

Now in Russia the “forecasting horizon” ranges from six months to one and a half to two years. Thus, in Russian conditions, quarterly budgets or less can be considered short-term, and long-term - from six months to a year1.

In a static type of budget, the numbers are found regardless of production volumes, while when drawing up a flexible budget, expenses are made dependent on a certain parameter (usually production or sales volume)

7. Budgets with a zero level, successive budgets and budgets that involve several options for the development of events.

A zero-level budget is a budget that is drawn up anew each time, “from scratch.”

The budget structure depends on what the budget is subject to, the size of the organization, and the extent to which the budgeting process is integrated with the financial structure of the enterprise. The budget must present information in an accessible and clear manner so that its contents are understandable to the user.

Budgeting is based on the general (main) budget, which is a work plan for the enterprise as a whole, coordinated across all departments or functions. It consists of two main types of budgets: operational and financial.

The third step in building budget management is monitoring execution. Carried out during the execution of the plan through the following tools:

Plan/actual analysis (operational analysis of the implementation/deviation of actual data from planned indicators through operating and resulting budgets).

This is how the budget management system is implemented at the enterprise. Based on the results of the study, the following conclusions can be drawn:

Budget management is a management technology for financial planning, accounting and control of income and expenses received from business at all levels of management, which allows you to analyze planned and financial indicators. It makes it possible to create an accurate picture that is easy to perceive, control, analyze and plan, reflecting the real state, with a clear identification of the company’s development priorities. Budget management is intended to develop and improve the financial validity of management decisions. Budget management is an effective tool that gives a clear picture of the company's capabilities and prospects.

1.3 Methodology for the process of forming organization budgets

The process of developing an enterprise budget should be considered as a project in which all processes are interconnected and the project for their implementation and the project as a whole is limited.

At the same time, the finance department prepares a cash flow budget and transmits it to the planning department.

The planning department, having created a draft consolidated budget, sends it to the budget committee, which reviews the project and, having clarified the parameters, if necessary, returns it to the planning department for revision.

Once approved, the budget becomes binding on all departments.

The basis for constructing a financial budgeting model is the formation of a general diagram of the relationship between indicators and their planning processes.

Identifying the relationships between indicators and planning processes allows us to further formalize them.

The budgeting process is calculated based on a financial model consisting of the following blocks.

1. Sales budget. There are annual, quarterly and monthly sales budgets. The annual sales budget with a monthly breakdown is formed by the marketing department (commercial department) in interaction with other services. At the initial stage of development, this budget is essentially a forecast.

2. Budget for production and finished products. Typically, it is developed in kind. In general, the approach used is that production for a period must provide sales and inventories at the end of the period minus inventories held at the beginning of the period.