Regional budget process diagram. The concept of reforming the budgetary process. Treasury budget execution

Budget process on regional level

The peculiarity of budgetary processes at all levels (including the regional one) is the sequential passage of constantly renewing the same stages of their formation and execution in the manner prescribed by law. This is due to the fact that the act issued on the budget of a particular level is valid for a certain period of time, after which it must be adopted new act about a specific budget for the next period of time.

Formation of budgets includes the following stages: preparation of budgets, their consideration and approval. Execution of budgets is the next stage of passing budgets in their periodic cycle. The final stage of the budget execution stage is the preparation and approval of budget execution reports.

The procedure for drawing up, considering, approving and executing budgets is established by law Russian Federation, the legislation of the republics within the Russian Federation and other constituent entities of the Russian Federation, decisions of local authorities.

The main task of reforming the budgetary process is to create conditions and prerequisites for maximum effective management public finance according to priorities public policy.

One of the objectives of this reform is to shift the focus of the budget process from “managing budget resources (costs)” to “managing results” by increasing accountability and increasing the autonomy of participants in the budget process and administrators. budget funds within clear medium-term targets.

The need for a transition to "results management" determines the formation of the budget based on the goals of the planned results of state policy. Budget allocations should be clearly linked to functions (services, activities), while planning them, the main attention should be paid to justifying the final results within the framework of budget programs. The independence and responsibility of administrators of budget funds is expanding. At the same time, long-term rolling limits of appropriations are established with their annual adjustment within the framework of the medium-term financial plan, the total amount of appropriations for the performance of certain functions and programs is formed, the details of the directions of use of which are carried out by the administrators of budget funds, incentives are created to optimize the use of resources. Priority is given to internal control, responsibility for making decisions is delegated to lower levels. Monitoring and subsequent external audit of finances and performance are carried out, the performance of administrators of budgetary funds is assessed based on the results achieved.

The basis new organization the budgeting process should become a model of "budgeting for results in the framework of medium-term financial planning". Its essence is the distribution of budgetary resources between the administrators of budgetary funds and (or) the budget programs they implement, taking into account or in direct dependence on the achievement of specific results (provision of services) in accordance with the medium-term priorities of socio-economic policy and within the projected for the long term budgetary volumes resources.

This model also implies the creation of a system for monitoring the performance of budget expenditures, a transition to multi-year budget planning with the establishment of clear rules for changing the volume and structure of allocations and increasing the predictability of the amount of resources that are managed by budget administrators. In this regard, it becomes necessary to group expenditure obligations depending on the degree of their predetermination and the rules for planning appropriations for their implementation. The procedure for drawing up and approving the budget should be reoriented towards the development of clear expenditure priorities and the assessment of their implementation (which entails the consolidation of planned items and a change in the list and format of budget documents) with a significant expansion of the powers of the executive authorities in the execution of the budget.

Reforming budgetary system and the budgeting process requires an understanding of the accumulated own and foreign experience in the field of budgets, highlighting trends in the development of budgets and the implementation in practice of the budget process of measures aimed at resolving the most important, priority problems in the budgetary sphere. The direction of the reforms in the budgetary sphere should be carried out taking into account the requirement of rapid adaptation of the implemented measures in this area.

In the area of the budgetary process, the following activities should be carried out:

Reform budget classification and budget accounting;
- to improve the system of discussion and adoption of budgets at all levels of the budget system, taking into account the simplification of procedures based on legislative acts;
- to allocate the budgets of existing and assumed obligations;
- improve mid-term financial planning;
- improve and expand the scope of application of program-targeted methods budget planning;
- to increase the efficiency of the system of control over the formation of budgets of all levels and their execution by the authorities.

This provides for the approximation of the budget classification of the Russian Federation to the requirements international standards taking into account changes in the structure and functions of federal executive bodies within the framework of administrative reform and the introduction of an accrual-based budget accounting chart of accounts integrated with the budget classification, which provides cost accounting by function and program. In addition, these directions should ensure an increase in the reliability of the medium-term forecasting of the amount of resources available to administrators of budget funds within the framework of the adopted budgetary constraints and priorities of state policy. Improving and expanding the scope of application of target-oriented planning methods involves the formation and inclusion in the budget process of a procedure for assessing the effectiveness of budget expenditures, a phased transition from estimated planning and financing costs to budget planning focused on achieving final socially significant and measuring results.

In accordance with the budget reform, new concepts are introduced into the practice of the budget process: “expenditure commitments”, “register of expenditure commitments”, “current expenditure commitments” and “assumed expenditure commitments”.

Expenditure obligations are the obligations of the Russian Federation, a constituent entity of the Russian Federation, a municipality to provide individuals or legal entities, bodies state power, local government funds from the corresponding budget.

The register of expenditure obligations is a collection of the specified laws, regulatory legal acts and contracts, agreements and (or) their individual provisions, which must be maintained by the executive authorities of each level.

The budget of the current obligations is the amount of appropriations required for the fulfillment in the planned period of the expenditure obligations of the Russian Federation (subject of the Russian Federation, municipal formation), due to the current regulatory legal acts.

The current obligations include, in particular:

Transfers to the population established by the regulatory legal acts of the Russian Federation (constituent entities of the Russian Federation, municipalities);
- obligations to provide (pay) state (municipal) services in accordance with the legislation of the Russian Federation;
- obligations arising from long-term budgetary target programs of the Russian Federation (subject of the Russian Federation, municipal formation), as well as targeted investment program Russian Federation (subject of the Russian Federation, municipal formation);
- repayment and (or) servicing of the state (municipal) debt in accordance with the terms of attracting borrowed funds;
- obligations arising from contracts (agreements), including international ones, in force during the planned period;
- funds to be transferred in accordance with the legislation of the Russian Federation or the established principles (practice) of budget planning to other budgets of the budgetary system of the Russian Federation.

The budget of the assumed obligations is understood as the amount of appropriations necessary for the fulfillment in the planning period of the expenditure obligations of the Russian Federation (constituent entity of the Russian Federation, municipal formation), stipulated by the coming into force of regulatory legal acts, contracts and agreements introduced or planned (assumed) to be introduced in the planning period.

The obligations assumed include, in particular:

Increase of existing or introduction of new types of transfers to the population;
- increase wages, monetary allowance;
- early repayment of the state (municipal) debt;
- provision (payment) of state (municipal) services in excess of the established standards (requirements of the legislation of the Russian Federation);
- an increase in comparison with previously envisaged plans of appropriations for the implementation of existing or new budget programs;
- new budget investments;
- provision of budget loans.

Separation of obligations into valid and accepted allows:

Significantly simplify and speed up the procedure for drawing up and reviewing the budget in terms of fulfilling existing obligations, focusing the process of preparing and considering the budget mainly on commitments that reflect the goals and priorities of state policy;
- to maintain tighter budgetary constraints, since the allocation of appropriations for the adoption of new obligations is possible only after the allocation of budgetary appropriations for the fulfillment of existing obligations or their advance reduction or cancellation;
- to lengthen the period and increase the reliability of medium-term budget planning due to the established rules for forecasting the volume of existing obligations (including their distribution among administrators of budget funds);
Introduce elements of competition into the budget process when distributing budgetary funds between administrators of budgetary resources in order to direct them to the implementation of the most effective budget programs.

The specific composition of the budgets of existing and assumed obligations, the procedure and methodology for determining their volumes are established by the executive authorities of the corresponding level.

The main principle of budget planning is guaranteed security in in full existing commitments in accordance with the goals and expected results of public policy. Allocation of appropriations for new obligations can and should be carried out only in the case and within the excess of the projected budget resources over the estimated volume of existing obligations, which can be formed due to:

Reduction of part of existing obligations (by amending legislation, canceling earlier decisions taken, revision of existing programs in relation to uncommitted commitments, restructuring of the budget sector, and the like);
- Application of conservative (for example, below the inflation rate) methods of adjusting existing liabilities depending on the conditions of the planning period;
- An outrunning growth of budget revenues compared to the projected volume of existing obligations (for regional and local budgets, primarily tax and non-tax revenues).

Based on this, the volume of the budget of the current obligations cannot exceed the planned volume of income and the balance of sources to cover the deficit of the corresponding budget under the conservative scenario of the socio-economic forecast for the corresponding year, the conditions (external parameters) of the formation of which must be determined by the regulatory legal acts of the relevant authorities. In case of failure the specified condition, existing obligations are subject to reduction.

Accordingly, the volume of the budget of the assumed obligations is determined by the difference between the budget revenues and the balance of the sources of financing the deficit under the conservative scenario of the socio-economic forecast, on the one hand, and the volume of the budget of the current obligations, on the other. The formation of specific directions for the use of budgetary funds of assumed obligations is carried out in accordance with the priorities of budgetary policy based on an assessment of their effectiveness.

At the same time, the following activities are considered and planned separately:

1) activities requiring the allocation of appropriations only in the next financial year, including:
Leading to a reduction in the current obligations of subsequent years (early repayment of the state or municipal debt, reorganization, transfer budgetary institutions to the appropriate level of the budgetary system, staff reduction, etc.);
Not included in the current obligations of subsequent years (implementation of short-term programs and projects that do not go beyond the financial year, payment of one-time / one-time salary increments, benefits, and so on).
2) measures included from the next financial year in the composition of existing obligations or leading to an increase in the volume of existing obligations in subsequent years (an increase in the size of transfers to the population, wages of state or municipal employees, employees of budgetary institutions, the creation of new budgetary institutions, the adoption of new budgetary programs, regulatory legal acts establishing new expenditure obligations, and so on).

The proportions of the distribution of funds between these activities are determined within the framework of the budgetary process based on their strategic priorities of state policy and ensuring a balanced budget in the medium term.

In the short term, the separation of the budget of existing and assumed obligations is difficult to implement, since there is no transparent methodology for determining and adjusting (recalculating) the volume of existing obligations, although, according to general estimates, it significantly exceeds the projected resources of budgets of all levels, requiring the adoption of annual measures to optimize and restructure the financed expenditures ... At the same time, at the analytical level, such a division has already been partially implemented and requires only a more clear reflection in the justifications for the medium-term financial plan and budget.

The budgetary process is carried out according to rigidly established rules due to its importance as an economic instrument. The stages of the budgeting process can be summarized as follows:

Stages of the budgeting process Drafting -> Consideration -> Approval -> Execution

The budget process in accordance with Article 6 of the Budget Code of the Russian Federation is the activity of state authorities, local governments and participants in the budget process, regulated by the norms of law, in the preparation and consideration of draft budgets of state extra-budgetary funds, the approval and execution of budgets and budgets of state extra-budgetary funds, as well as control over them execution.

An integral part of the budget process is budget regulation, which is a partial redistribution of financial resources between budgets of different levels.

The budgeting process takes about three and a half years, and this time is called the budget period, that is, it is the time during which the budget process lasts.

Fiscal year- this is the time during which the execution of the law is obligatory.

The participants in the budgetary process in the state are:

head of state;
legislative bodies;
executive agencies;
monetary authorities;
bodies of state and local financial control;
state off-budget funds;
the main administrators of budgetary funds.

Important to the budgeting process is the concept fiscal year... The fiscal year may coincide with the calendar year (from January 1 to December 31), but in a number of countries its beginning has been shifted to March 1 or April 1.

Budgeting- the initial stage of the budgeting process. At this stage, such issues as the volume of the budget, tax and monetary policy for the coming year, the main methods and directions of covering the budget deficit, as well as the distribution of expenses between the links of the budget system are resolved.

Consideration of the budget starts six months before its legislative approval. The review process involves: the government, financial and credit and banking authorities, local authorities authorities. The legislature reviews the budget in several readings, which results in the agreement of all controversial issues. Legally passed the budget becomes a national law.

In the process of budget consideration, the interests of all levels of government in terms of revenues and expenditures are coordinated.

Budget execution- a complex process in which many departments, government agencies, and organizations are involved. After collecting revenues in the process of budget execution, the second stage begins - the implementation of expenses.

Since the state budget itself does not spend anything, but distributes money between specific - recipients of budget funds, then it is important to correctly distribute state budget funds (Fig. 34).

Budget execution falls into two stages: collection of revenues and implementation of expenses.

Rice. 34. Distribution of state budget expenditures

At budget allocation it is necessary to determine to whom and how many are due. For this, budget list.

By using budget list are determined recipients budget funds, stewards state funds (state authorities authorized to dispose of state budget funds and distribute them among recipients). The lists related to the recipients of budget funds are approved by the administrators of budget funds.

Treasury budget execution

Budget funds are stored in the treasury accounts.

Collection, spending, storage of state budget funds are organized by a special state financial institution - the treasury. The existence of the Treasury is objectively determined by the need to comply the principle of unity of place collection, storage and payment of budgetary funds.

The main tasks of the Treasury:

accounting of taxes and payments received in;
distribution of income between budgets of different levels;
accounting for benefits and deferrals granted;
mutual settlements between budgets of different levels;
ensuring targeted and effective spending of funds;
management of revenues and expenditures of the state budget on the accounts of the Treasury.

The budget process and the powers of its participants

From a legal point of view budget process- this is the compilation, consideration, approval and implementation of a specific level.

From an economic point of view budget process there is a process, firstly, of determining budget revenues and expenditures and achieving their balance, and secondly, mobilizing revenues and making expenditures.

In the course of the budgetary process, the determination of possible budget revenues collected in the form of tax and non-tax payments is ensured. At this stage, it is important to determine how these or those taxes affect the activities of business entities, how effective these taxes are to ensure revenues. Money to the budget.

Assessment of the amount of necessary budget revenues is inseparable from the assessment of the necessary budget expenditures. The recognition of any expenses inevitably entails the search for additional sources of income. In other words, the preparation of the budget should be preceded by the development of the main directions of financial policy.

Legislation defines the circle of participants in the budgetary process and their powers.

In accordance with article 164 of the Budget Code of the Russian Federation, the participants in the budget process for federal level are:

President of the Russian Federation;
The State Duma Federal Assembly RF;
Federation Council of the Federal Assembly of the Russian Federation;
Government of the Russian Federation;
Ministry of Taxes and Duties;
State off-budget funds;
Chief administrators and administrators of budgetary funds.

The direct development of the draft federal budget is carried out by the Ministry of Finance.

It has the following budgetary powers:

draws up a project and submits it to the government of the Russian Federation;
takes part in the development of draft budgets of state extra-budgetary funds;
on behalf of the government of the Russian Federation, represents the side of the state in agreements on the provision of loans at the expense of the federal budget;
draws up a consolidated budget list of the federal budget;
develops a forecast for the consolidated budget of the Russian Federation;
develops on behalf of the government of the Russian Federation the Program of state internal and external borrowings;
cooperates with international financial organizations;
checks the finances of recipients of budgetary funds, including recipients of budgetary loans, credits and guarantees;
maintains state books (registers) of the internal and external debt of the Russian Federation;
manages the state debt of the Russian Federation;
draws up a report on the execution of the consolidated budget of the Russian Federation;
maintains a consolidated register of the main administrators, administrators and recipients of federal budget funds and registers budgetary institutions whose activities are financed from the federal budget.

The current legislation grants special powers to the Minister of Finance to ensure the budget execution process. He, in particular, approves the consolidated budget list, as well as the limits of budgetary obligations for the main managers of funds; provides budget loans; has the right to reduce federal budget expenditures in an amount not exceeding 5% of approved receipts in federal budget; has the right to redistribute appropriations between the main administrators of federal budget funds and articles of the functional and economic classifications costs within 10% of approved costs.

Stages of the budget process

The budgeting process consists of four stages.

The first stage of the budget process

First stage - drafting a budget... It is preceded by the development of plans and forecasts for the development of the territory and target programs of the Russian Federation, constituent entities of the Russian Federation, municipalities and sectors of the economy, as well as the preparation of consolidated financial balances, on the basis of which the executive authorities develop draft budgets.

Drafting of budgets- exceptional the prerogative of the Government of the Russian Federation, the corresponding subjects of the Russian Federation and. Directly drafting budgets is carried out by the Russian Federation, the financial authorities of the constituent entities of the Russian Federation and municipalities (Article 184 of the RF BC).

Drafting of the federal budget begins no later than 10 months before the start of the next financial year.

The Government of the Russian Federation organizes a step-by-step work on the preparation of the draft federal budget. Within a certain time frame socio-economic development forecasts are made, the consolidated balance of financial resources, the main directions of the budgetary policy of the Russian Federation, the control figures of the draft federal budget for the corresponding period and other documents are calculated. Territorial bodies the executive branch is conducting a detailed study and coordination of indicators of socio-economic development and target figures.

This stage ends with the fact that no later than August 26 of the year preceding the next financial year, The Russian government is considering the draft budget and other accompanying documents and materials provided by the Ministry of Finance of the Russian Federation and others federal authorities executive branch, and approves the project federal law on the federal budget for submission to the State Duma.

The second stage of the budget process

Second stage - consideration and approval of the budget.

Simultaneously with the draft federal law on the federal budget The government of the Russian Federation submits draft federal laws to the State Duma: on amendments and additions to legislative acts RF on taxes and fees; on the budgets of state extra-budgetary funds of the Russian Federation; on the rates of insurance contributions to state off-budget funds for the next financial year - until August 1.

After the adoption of the relevant draft federal law for consideration by the State Duma, it should be sent to the Federation Council of the Federal Assembly of the Russian Federation, State Duma committees, other subjects of the right of legislative initiative for making comments and proposals, as well as to the Accounts Chamber of the Russian Federation for conclusion.

The State Duma is considering the draft federal law on the federal budget for the next financial year in readings.

The third stage of the budget process

Third stage budget process is budget execution... Currently, the treasury execution of budgets is being established. The executive authorities are responsible for organizing the execution of budgets, managing budget accounts and budgetary funds. These bodies are cashiers of all administrators and recipients of budgetary funds and make payments at the expense of budgetary funds on behalf of and on behalf of budgetary institutions (Ch. 24, 25).

The fourth stage of the budget process

The fourth and final stage of the budget process is preparation, consideration and approval of the budget execution report.

At the end of each financial year, the Minister of Finance issues an order to close the year and prepare a report on the execution of the federal budget as a whole and the budget of each state non-budgetary fund separately. Based on this order, all recipients of budget funds prepare annual reports on income and expenditures... The main administrators of budgetary funds bring together and summarize the reports of subordinate budgetary institutions (Chapter 27 of the Budget Code of the Russian Federation).

The Budget Code of the Russian Federation enshrined the provision that annually, no later than June 1 of the current year, the Government of the Russian Federation submits to the State Duma and the Accounts Chamber of the Russian Federation a report on the execution of the federal budget for the reporting financial year in the form of a federal law. The RF checks the report on the execution of the federal budget and draws up an opinion, which is sent to the State Duma. The State Duma considers the report submitted by the Government of the Russian Federation within 1.5 months after receiving the opinion The Accounts Chamber RF. When considering the report, the Duma hears reports on the execution of the federal budget by the heads Federal Treasury and the Minister of Finance, as well as the report of the Prosecutor General of the Russian Federation on the observance of legality in the field of budgetary legislation and the conclusion of the Chairman of the Accounts Chamber of the Russian Federation.

Based on the results of consideration of the report and the conclusion of the Accounts Chamber of the Russian Federation, the State Duma makes one of the following decisions: on the approval of the report on the execution of the federal budget or on the rejection of the report on the execution of the federal budget.

At all stages of the budgetary process, state and municipal financial control(Chapter 26 of the BC RF).

The leading role in the formation and development of the economic structure of any modern society is played by state regulation, carried out within the framework of the economic policy chosen by the authorities.
One of the most important mechanisms allowing the state to carry out economic and social regulation is the financial mechanism - the financial system of society, the main link of which is the budgetary process.

Introduction
The budget process as the main element of the budgetary structure of the financial system of the state
The budgetary process at the regional level (on the example of the Sverdlovsk region)
Drafting budget proposals
Consideration and approval of the budget
Budget execution
The main problems in the field of the budgetary process at the regional level and ways to solve them
Conclusion
List of sources used

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2011

INTRODUCTION

One of the most important mechanisms allowing the state to carry out economic and social regulation is the financial mechanism - the financial system of society, the main link of which is the budgetary process.

There are federal, regional and municipal levels in the budgetary system of the Russian Federation. The regional level of the budgetary system includes 88 budgets of the constituent entities of the Federation and the same number of budgets of territorial compulsory health insurance funds.

The purpose of this work is to study the budgetary process at the regional level (using the example of the Sverdlovsk region).

The first chapter examines the theoretical foundations of the budgeting process. The second chapter presents the stages of the budgetary process in the Sverdlovsk region. The third chapter examines the problems and prospects of the budgetary process.

The research was based on the following sources: the budget code of the Russian Federation; budget message of the President of the Russian Federation on budget policy in 2011–2013; the law of the Sverdlovsk region "On the budgetary process in the Sverdlovsk region"; the law of the Sverdlovsk region on the regional budget for 2011 from 26.11.2010.

1 BUDGETARY PROCESS AS THE BASIC ELEMENT OF THE BUDGETARY STRUCTURE OF THE FINANCIAL SYSTEM OF THE STATE

As you know, in order to perform their functions, state bodies at all levels of government must have an appropriate financial base. For this purpose, an extensive network of budgets is being created in each country, which ensures the accumulation of regional monetary resources to finance their economy, social sphere, improvement of each administrative-territorial unit, the maintenance of legislative power, administrative apparatus and other activities.

In the process of generating income and expenses certain types budgets, their balancing, there are certain financial relationships regulated by law. All these elements (the organization and principles of building the budgetary system, the budgetary process, the relationship between numerous types of budgets, respectively, and the totality of budgetary rights) represent a budgetary structure.

The main place in the budgetary structure is occupied by the budgetary system, which is based on economic relations and legal regulations, the totality of all types of budgets of the country. In Russia, the budget and the budgetary system underlie financial federalism and is designed to realize the independence of the constituent entities of the Russian Federation and municipalities, to ensure the interests and rights of every Russian.

According to the budget code of the Russian Federation, the budget is a form of education and spending of funds to ensure the functions of state authorities and local self-government in the form of a balance of income and expenditure by legislative (representative) bodies. The budget is the leading link of the entire financial system and the main financial category that predetermines the viability of the state and its structures. The budgets concentrate the main revenues and expenditures of the state and its other socio-territorial entities.

The budget process is the activity of state authorities, local governments and other participants in the budget process, regulated by the legislation of the Russian Federation, for the preparation and consideration of draft budgets, approval and execution of budgets, control over their execution, implementation of budget accounting, drawing up, external verification, review and approval budget reporting. 1

There are federal, regional and municipal levels in the budgetary system of the Russian Federation. The fundamental difference between the federal budget and regional and municipal ones is the presence of secret items of expenditure, which imposes certain restrictions on the budget process.

The regional level of the budgetary system includes 88 budgets of the constituent entities of the Federation and the same number of budgets of territorial compulsory health insurance funds.

The municipal level of the budgetary system is represented by the municipal budget.

The budget process at any level is based on the principles characteristic of the budgetary structure of the Russian Federation: unity, completeness, reality, transparency and independence of all budgets.

Principle unity budget system (budget process) means the unity of the legal framework, monetary system, forms of budget documentation, principles of the budget process throughout the territory of the Russian Federation. In addition, in accordance with this principle, there should be uniform sanctions for violations of budget legislation, the procedure for financing the expenditures of budgets of all levels, the procedure for maintaining accounting records of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets.

Principle completeness reflection of income and expenses of budgets, budgets of state extra-budgetary funds means that all income and expenses of budgets, budgets of state extra-budgetary funds and other obligatory receipts are subject to reflection in budgets, budgets of state extra-budgetary funds in mandatory and in full.

All state and municipal expenditures are subject to financing from budgetary funds, funds of state extra-budgetary funds accumulated in the budgetary system of the Russian Federation. Tax credits, deferrals and installments for the payment of taxes and other obligatory payments are fully accounted for separately for budget revenues, budgets of state extra-budgetary funds and for expenditures of budgets, budgets of state extra-budgetary funds, with the exception of deferrals and installments for payment of taxes and other obligatory payments provided within the limits of the current fiscal year.

Principle reality the budgetary system refers primarily to the revenue side of budgets, which should be provided with real money receipts to the budget. In this sense, the tax legislation of the Russian Federation is of particular importance - the budget should be based on specific sources of income, enshrined in special legislation.

In addition, the actual implementation of the revenue side of the budget depends on the conscientiousness of the forecast of the country's socio-economic development. Equally important in this respect is the balance of the budget.

Principle publicity is ensured by an open discussion of budgets and the results of their implementation at sessions of representative bodies, the publication of laws on the budget for the coming year, as well as reports on their implementation.

Principle independence budgets means the right and responsibility of state authorities and local authorities in accordance with the Tax Code of the Russian Federation independently:

Ensure the balance of the respective budgets and the efficient use of budgetary funds;

Carry out the budgetary process;

Establish, in accordance with the legislation of the Russian Federation on taxes and levies, taxes and levies, the proceeds of which are to be credited to the corresponding budgets of the budgetary system of the Russian Federation;

Determine the forms and directions of spending budget funds (with the exception of expenses, the financial support of which is carried out at the expense of intergovernmental subsidies and subventions from other budgets of the budgetary system of the Russian Federation).

At the same time, some other principles are characteristic of the budgeting process. Thus, the distribution of powers in the budgetary process is based on the principle delineation of competence between representative and the executive branch... In accordance with this principle, the preparation and execution of budgets belongs to the functions of executive authorities, and consideration, approval and control over the execution of budgets - to the functions of representative authorities.

Without exception, all stages of the budget process are characterized by the principle specialization of budget indicators... It is expressed in the specification of revenues of the budgetary system by sources, and expenditures - by their target direction. The principle of specialization of budget indicators is implemented through budget classification - a systematic grouping of budget revenues and expenditures according to homogeneous characteristics. The budget classification is formalized by a special legal act.

The budget process is also characterized by the principle annual, expressed in the annual repetition of its stages. The development and adoption of budgets for a longer or shorter period of time does not violate this principle of the budget and budgetary process, since annual budgets are adopted in any case.

Let's take a closer look at the stages of the budgetary process at the regional level.

2 BUDGET PROCESS AT THE REGIONAL LEVEL (ON THE EXAMPLE OF THE SVERDLOVSK REGION)

The peculiarity of budgets of all levels is the consistent passage of constantly renewing the same stages of their formation and execution in the manner prescribed by law. This is due to the fact that the act issued on the budget of a particular level is valid for a certain period of time, after which a new act on a specific budget for the next period of time must be adopted.

Formation of budgets includes the following stages: preparation of budgets, their consideration and approval.Execution of budgets is the next stage of passing budgets in their periodic cycle. The final stage of the budget execution stage is the preparation and approval of budget execution reports.

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Regional budgetary system of the Russian Federation (on the example of the Irkutsk region)

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Introduction ……………………………………………………………… 3

§1. Regional budget ………………………………………… ... 5

The concept of the regional budget …………………………… ..5

Budgetary process ………………………………………… ... 7

§2. Budget of the Irkutsk Region …………………………………… .15

Conclusion ………………………………………………………… ..22

List of used literature ………………………………… 23

Introduction.

The leading, decisive role in the formation and development of the economic structure of any modern society is played by state regulation, carried out within the framework of the economic policy chosen by the authorities. One of the most important mechanisms allowing the state to carry out economic and social regulation is the financial mechanism - the financial system of society, the main link of which is the state budget. It is through the financial system that the state forms centralized funds and influences the formation of decentralized funds, ensuring the ability to perform the functions assigned to state bodies. The state budget, being the main means of mobilizing and spending the state's resources, gives political power a real opportunity to influence the economy, finance its structural restructuring, stimulate the development of priority sectors of the economy, provide social support to the least protected segments of the population.

The budgetary system of the state is one of its fundamental components that ensure the rational progressive development of the system of public goods, the growth of the efficiency of both the entire national economy and the economies that make up its territorial entities.

The organization of the formation and execution of federal, regional and municipal budgets is based on the powers of each of these levels of government. At the same time, the level of independence of each of the levels of the budgetary system is not the same. Thus, the sources of income assigned to local governments provide only about 5% of the budgets of municipalities. A significant share of the constituent entities of the Russian Federation belongs to depressed and backward regions, and, therefore, from the standpoint of the independence of budgeting, subsidized. For donor regions, the process of monetarization of benefits also posed many new challenges.

Thus, the priority task for financial management bodies is to ensure budgetary security, especially in the regional context, which guarantees both the fulfillment of the assigned functions of state power and obligations to its own population, which determines the relevance of the topic of the dissertation research.

Each region (constituent entity of the Russian Federation) adopts and implements its own budget in order to ensure the performance of state functions on its territory. The legislative and executive authorities of the region are involved in the budgeting process at the regional level.

§1. Regional budget.

1. The concept of the regional budget.

The budgetary system of the Russian Federation consists of budgets of three levels:

the first level - the federal budget of the Russian Federation and the budgets of state extra-budgetary funds;

the second level is the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds;

the third level is local budgets.

Regional budgets are the central link of territorial budgets. They are intended to provide financial support for the tasks assigned to the state governing bodies of the constituent entity of the Russian Federation.

In modern conditions, more and more regional bodies the authorities are called upon to ensure the comprehensive development of the regions, the proportional development of the production and non-production spheres in the territories under their jurisdiction. Their coordination function in the economic and social development of the territory increases significantly.

V recent times there is a regionalization of economic and social processes. More and more, the functions of regulating these processes are shifting from the central levels of government to regional ones. Therefore, the role of regional budgets is increasing, and the scope of their use is expanding.

The state is actively pursuing economic policy through regional budgets. On the basis of the provision of funds to regional authorities to increase their budgets, the financing of industry, agriculture, construction and maintenance of roads, environmental protection is carried out. At the same time, the range of funded activities is expanding.

With the help of regional budgets, the state equalizes the levels of economic and social development of territories that, as a result of historical, geographical, military and other conditions, have lagged behind other regions of the country in their economic and social development. To overcome this backwardness, regional programs are being developed, financed from regional budgets.

V material sense the budget of a constituent entity of the Russian Federation is monetary fund, owned by this entity. In this case, a monetary fund is understood as a separate set of funds allocated to certain groups that have their own special purpose, the order of use and the authority that disposes of them.

V material sense the budget of a constituent entity of the Russian Federation is property (in cash) belonging to a constituent entity of the Russian Federation on the basis of state ownership and being part of its treasury.

How economic category the budget of a constituent entity of the Russian Federation is a set of economic relations , which arise in connection with the formation and distribution of the budget as the monetary fund of the constituent entity of the Russian Federation. At the same time, two types of economic financial relations are distinguished: income and expense. The first relations mediate the movement of funds from payers to the budget and express its formation as a monetary fund. As a party to this relationship, the constituent entity of the Russian Federation acts as recipient Money. An example is tax relations, which express a one-way movement of value in monetary form from a payer to the budget of a constituent entity of the Russian Federation, not associated with a counter movement of value in commodity form... The second - expenditure economic relations express the expenditure (distribution) of the budget and the movement of funds from the budget to the recipient of budget funds. As a side this relationship constituent entity of the Russian Federation acts as a supplier Money.

How legal category the budget of a constituent entity of the Russian Federation is a financial and legal act constituent entity of the Russian Federation, through which it is approved financial plan formation and distribution of created at the level of the subject

Of the Russian Federation of a monetary fund intended to finance the tasks and functions of this subject. M.I. Tkachuk "Finance" Publishing house "Yurayt" М-2005, С-316

Legal form, in which the budget is clothed as a financial plan is predetermined by which budget - federal, constituent entity of the Russian Federation or local, in question... The federal budget is approved by federal law, budgets of the constituent entities of the Russian Federation - by the law of the respective constituent entity , local budget by decision representative body of local government.

2. The budgetary process.

The budget process is the activity of state authorities, local self-government and participants in the budget process, regulated by the norms of law, for the preparation, consideration, approval and execution of budgets of all levels and state extra-budgetary funds, as well as control over their execution. The budget process is built in accordance with the Budget Code of the Russian Federation.

The main stages of the budget process

1) Budget planning

Budget planning is the most important component of financial planning, subject to the requirements of the financial policy of the state. Its economic essence lies in the centralized distribution and redistribution of the value of the social product and national income between the links of the financial system on the basis of the state socio-economic development program of the country in the process of the formation and execution of budgets and off-budget funds of different levels. Budget planning is carried out by public authorities authorized by law and includes the budget process, its regulatory framework and the organizational framework, as well as issues of theory and methodology of budgeting of the state. The principles of budget planning are, in particular, the unity of legal regulation, the continuity of planning the annual budget, the balance method, etc.

Budgetary process is the activity of state authorities, local self-government bodies and participants in the budgetary process on the preparation and consideration of draft budgets, regulated by the norms of law.

An integral part of the budgetary process is budget regulation - the redistribution of financial resources between budgets of different levels.

In the system of bodies with budgetary powers, the Budget Code of the Russian Federation includes: financial bodies, monetary authorities (Bank of Russia), state (municipal) financial control bodies (Accounts Chamber of the Russian Federation, control and financial executive bodies, control bodies of regional and local representative organs).

2) Drafting of budgets

The first step in the budgeting process is drafting budgets. The drafting of budgets is preceded by the development of forecasts for the socio-economic development of the Russian Federation, the constituent entities of the Russian Federation, municipalities and sectors of the economy, as well as the preparation of consolidated financial balances, on the basis of which the executive authorities develop draft budgets. Draft budgets are drawn up taking into account the need to achieve minimum state social standards on the basis of standards for financial costs for the provision of state or municipal services and other established standards.

The President of the Russian Federation, no later than March of the year preceding the next financial year, sends to the Federal Assembly a Budget Message, in which he determines the budgetary policy for the next financial year.

Budgeting is based on:

The Budget Address of the President of the Russian Federation;

forecast of the socio-economic development of the corresponding territory for the next financial year (PSED).

Simultaneously with the draft budget, on the basis of a medium-term forecast of the socio-economic development of the Russian Federation (region, territory), a prospective financial plan (FPP) is formed, containing data on the forecast possibilities of the budget for mobilizing revenues, attracting state or municipal borrowings and financing the main budget expenditures. The TFG is not legally approved. The goals of developing the TFP: informing the legislative (representative) bodies about the expected medium-term trends in the development of the economy and social sphere, predicting the financial consequences of the developed reforms, programs, laws, tracking long-term negative trends and taking the necessary measures in a timely manner. The TFP is developed for three years (the first is the year for which the budget is developed, the next two are the planning period, during which the results of the declared economic policy are tracked).

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