Budget expenditures are the costs that arise in connection with the performance of the state of its tasks and functions. These costs represent economic relations, on the basis of which the process of using funds of funds of state authorities and local governments in various areas takes place.
The economic essence of budget expenditures is manifested in many forms. Each type of expenditure has a qualitative and quantitative characteristic. At the same time, a qualitative characteristic, reflecting the economic nature of the phenomenon, makes it possible to establish the purpose of budget expenditures, while a quantitative one - their size.
Specific types of budget expenditures are determined by a number of factors: the nature and functions of the state, the level of socio-economic development of the country, the branching of the budget's ties with the national economy, the administrative-territorial structure of the state, forms of provision budget funds etc. The combination of these factors gives rise to one or another system of budget expenditures of any state at a certain stage of socio-economic development.
To clarify the role and significance of budget expenditures in the economic life of society, they are classified according to certain criteria. In theory and practice, there are several signs of classifying budget expenditures.
Of great importance is the functional classification of budget expenditures, reflecting the areas social activities into which funds are directed.
In this case, all costs are divided into the following major sections:
1) national issues
2) national defense
3) national security and law enforcement
4) national economy
5) housing and communal services
6) environmental protection
7) education
8) culture, cinematography
9) healthcare
10) social policy
11) physical culture and sports
12) media
13) servicing state and municipal debt
14) intergovernmental transfers of a general nature to the budgets of the subjects Russian Federation and municipalities.
This classification clearly reflects the role of the state in managing the economic and social sphere society.
The formation of budget expenditures of all levels of the budgetary system of the Russian Federation is carried out in accordance with the expenditure obligations stipulated by the legislation of the Russian Federation by the delineation of powers of federal state authorities, state authorities of the constituent entities of the Russian Federation and local governments, the execution of which, according to the legislation of the Russian Federation, international and other treaties and agreements, must take place in the next fiscal year from the respective budgets.
The volume of expenditure powers assigned to a public authority or local self-government body must correspond to the volume of financial resources placed at its disposal.
At the expense of the federal budget, the implementation of the powers of the state authorities of the Russian Federation on the subjects of the jurisdiction of the Russian Federation and the joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation is ensured.
From the federal budget the following types of expenses are financed:
Activities of the President of the Russian Federation, federal legislative and executive authorities;
The functioning of the federal judiciary;
International activity (implementation of interstate agreements);
National defense (maintenance of the Armed Forces of the Russian Federation);
Utilization and elimination of weapons;
Law enforcement and state security (maintenance of institutions of the penal system, activities of customs authorities, maintenance of prosecution authorities, activities of border service authorities, provision of state security authorities);
Basic research and promotion of scientific and technological progress;
Exploration and use of outer space;
State support for nuclear energy;
Conversion of defense, coal industry;
State support for rail, air and sea transport;
Activities of educational, healthcare, cultural and art institutions that are federally owned or administered by state authorities of the Russian Federation;
Activity of mass media of the Russian Federation;
Ensuring migration policy;
Prevention and liquidation of consequences emergencies and natural Disasters federal scale;
Servicing the state debt of the Russian Federation;
Replenishment of state stocks and reserves;
All these expenses are reflected in the special estimate of the Ministry of Defense of the Russian Federation, which is then included in the federal budget. The peculiarity of expenditure planning is, first of all, determined by the total amount of expenditures for the Ministry of Defense as a whole, and then estimates of military districts and military units are already drawn up. This procedure is due to the fact that most of the military spending is centrally financed by the Ministry of Defense (payment for weapons, military equipment, fuel, food, etc.).
Part of the direct military spending is financed by other budget spending units. Thus, the maintenance of internal and border troops, security agencies is financed under the section "Law enforcement and state security." Planning and financing of these costs are carried out in estimated order.
Indirect military spending in the budget includes mainly pensions and allowances for veterans of the Armed Forces and their families.
These costs are financed under the sections "Social Policy".
5. Management costs include the following groups of costs:
To hold elections and referendums. Includes all expenses for the election of people's deputies, the president, people's judges and holding referendums;
Other expenses passing through other sections of budget expenditures.
Management expenditures are planned and financed in the same way as social expenditures.
Budget credit. Along with gratuitous budget financing, lending to enterprises through the issuance of budget loans has now begun to develop. Budget loans occupy an intermediate position between loans from commercial banks and budget allocations. On the one hand, unlike budget financing these loans are issued with the condition of repayment and compensation, and on the other hand, the interest on these loans is either not charged, or is significantly lower than on bank loans.
Budget loans can be provided both to state and municipal enterprises, and to private legal entities. In the first case, budget loans are provided on the terms and within the limits provided for in the budget. In the second case, a budget loan is granted on the basis of an agreement and only if the borrowers are provided with security for the fulfillment of their obligation to repay loans.
The only way to secure and fulfill obligations to repay a loan can be bank guarantees, guarantees, pledge of property, including in the form of shares, other valuable papers, shares, in the amount of not less than one hundred percent of the loan provided. Enforcement of obligations must have a high degree of liquidity. Mandatory conditions granting a budget loan are a preliminary check financial condition the borrower to the financial authorities and the absence of overdue debt on previously issued budget loans.
When approving the budget for the next year, the goals for which a budget loan can be provided, the conditions and procedure for their provision are indicated. At the same time, limits are set for the provision of budget loans for a period within a year and for a period beyond the budget year, as well as restrictions on possible subjects - borrowers.
FINANCIAL, TAX AND MONETARY POLICY
O.I. MOKRETSOVA
State Research Institute for System Analysis Accounts Chamber Russian Federation,
Moscow city
THEORETICAL FOUNDATIONS OF FINANCING SOCIAL EXPENDITURE
In the process of economic reform in Russia, the scale of social spending by the state has constantly been the subject of debate among both specialists and politicians, but so far no constructive definition of social obligations at the federal level has been developed, which are financed from the budget of the enlarged government, including the federal budget, budgets of subjects of the Russian Federation and budgets of state off-budget funds.
The only issue on which a consensus has been reached in recent years is related to the financing of social obligations established by regional legislation and employers1. Obviously, all these obligations can be realized only if two conditions are met. First, they must be financed from the resources of the legal entity that established them (for example, regional budgets or company profits). Secondly, these structures must unconditionally and first of all fulfill their obligations on social payments at the federal level.
Thus, the main difference between social obligations established by federal legislation and all other social obligations is that expenses on them, up to the next change in federal legislation, can be considered as conditionally permanent.
Social spending is a system of expenditures of budgets of all levels of the budget
budgetary system of the Russian Federation and state off-budget funds to finance education, culture and art, mass media, healthcare and physical culture, social protection population and housing and communal services, carried out in order to implement the constitutional rights of citizens. Social spending in the bulk falls on the shoulders of the state. They are an integral part of state (municipal) finances and state (municipal) expenditures.
By spending, the state realizes its functional responsibilities- satisfies social needs. If a budget revenues are a means to achieve the goal of the state financial economy, then budget expenditures are the valuation of the public goods(public services), the main goal and motive of a rational public financial economy.
The state financial economy functions as an economy that generates its income and carries out expenses at the expense of them, and state financial control is immanent in all these processes2. " Government revenue and expenditures are otherwise called public finances”3. State economy designed to produce public (collective) goods ( public services), and the total assessment of these goods and needs determines government revenues and expenditures4.
The famous Russian financier A.I. Bukovetsky wrote that in the state financial economy “not income, but expenses are of decisive importance. Private ho-
© O.I. Mokretsova, 2007
O.I. MOKRETSOVA
The economy cannot spend more than it will have income. The financial economy, if necessary, can increase its income by withdrawing the necessary funds from private households.
Thus, in the state financial economy, state (budgetary) expenditures are of paramount importance.
Economic content public expenditures are detailed in the writings of L. Koss, who defined them as expenditures made by the competent authorities to meet the needs of the state. He wrote: "Regarding economic results government spending is divided into productive and unproductive. Productive - these are those costs that either increase the property wealth of the state, or strengthen economic fundamentals private economy. Non-productive expenditures are those that do not produce any of these results, but are not useless. There are moral goods that sooner or later turn into economic goods, and some wars strengthen the energy of the people better than any industrial progress.
The ideologists of the neoconservative wave consider, for example, social spending solely as a system of useless spending that has a charitable nature. Considering that it is necessary to follow the principle of economic expediency, they demand the maximum possible reduction of "unproductive" budget expenditures. However, the conclusions of L. Koss are of great importance for the development of an effective budget policy in modern Russia, they refute the thesis that "for the most part, government spending is unproductive, since it is the share of national income that is withdrawn from the production process"7.
The expediency of state budget expenditures requires a rationale. And in this case, various theories and approaches are used, of which the most commonly used are the Veblen effect and the Pareto optimum.
According to the definition of one of the founders of institutionalism T. Veblen,
“Institutions are the result of processes that have taken place in the past, they are adapted to the circumstances of the past and, therefore, are not in full agreement with the requirements of the present”8. In the theory of the "leisure class", the author points out that the financial strata have a certain interest in the direction of development financial institutions along a path that serves the interests of the "leisure class" exclusively. The “Veblen effect” indicates the subjective nature of government spending arising from the functioning of institutions, or a bureaucratic zone that pursues the monetary interests, first of all, of the upper strata of the population.
The concept of "Pareto optimum" allows you to make decisions on maximizing profits, and, accordingly, utility, if the theoretical argumentation of the optimal combination of consumption is based on such premises as only a personal assessment of one's own well-being; definition of public welfare through the welfare of individuals; disparity in the well-being of individuals. Economists define a "Pareto optimum" as a position in which it is impossible to improve someone's well-being by transforming goods and services in the process of production or exchange without harming the well-being of any individual. A change that benefits some people but harms others may in this case be considered a gain. general welfare if the winners can compensate the losers so that the latter voluntarily accept the change; after the compensation cash payments are made, the winners get better, and the losers do not get worse.
According to the “Pareto optimum”, an objective assessment of the effectiveness of public spending is required that arises in the course of reaching an agreement between the state as a person who convinces the transfer of taxpayers' funds to finance the expenses they need, and the taxpayers themselves, who decide to transfer part of their funds
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FINANCIAL, TAX AND MONETARY POLICY
the state either to carry out expenses independently or through alternative ones, i.e. non-state, financial institutions.
In the works of modern economists, budget expenditures are considered as “money provided in the budget of the appropriate level to finance the tasks and functions of public authorities and local self-government”9.
The budget of each territorial level as an implementation tool financial policy the state serves for the distribution and redistribution of financial resources in a certain territory, through which the financial provision of public functions takes place, and the budgetary relations themselves in this case act as an essential element of the socio-economic development of the state and municipalities. The budget of the subject of the Russian Federation or the local budget does not exist in isolation: they are an integral part financial system Russian Federation.
The source of financing of state social expenditures is the revenues of the budget system, but the financing itself is carried out either directly from the budgets different levels or from social non-budgetary funds.
Financing the social sphere through the creation of social non-budgetary funds is a fairly common practice. In almost all countries of the world, pension funds are formed to pay old-age pensions, and insurance funds are used to make expenditures in the health care system. medical funds. The redistribution of financial resources through extrabudgetary funds has some advantages over budget form their redistribution. One side, financial resources are depersonalized in the budget, i.e. all revenues cover all budget expenditures, therefore, in the presence of a budget deficit, the missing resources are usually removed from social expenditure items, and the formation of extra-budgetary funds ensures that social expenditures in the approved amount will be financed. On the other hand-
However, the formation of off-budget funds makes it possible to link the amount of social spending with the allocated funds, i.e. control unreasonable growth of social spending.
The foregoing does not mean that it is expedient to finance all social expenditures only at the expense of extrabudgetary funds. The budget as a source of financing costs has its own positive features. In particular, since there is no fixation of revenues for specific expenditures, budget funds are more mobile and can be allocated in accordance with the degree of importance.
There is a need for a new model of financial support that would guarantee economic stability and stability of social protection, would reduce social tension in society and would help to increase standard of living population. In the context of the transition to market economy there is a need for financial support for an integral system of social protection of the population, and not for financing any of its disparate activities. At the same time, one should take into account natural and territorial features, features of historical development and national structure each individual region.
Notes
1 Kolosnitsyn I.V., Smirnov S.N. Social obligations of the state: reduction or restructuring? // World of Russia. 2000. No. 1. S. 5.
2 Remizov E.A. Government spending and financial control in the social sphere: dis. ... cand. economy Sciences. M., 2005. S. 14, 23.
3 Yasnopolsky L.N. Government revenue and spending. M., 1923. S. 5.
4 Threads F. Basic principles of financial science. M., 1904. S. 41.
5 Bukovetsky A.I. Introduction to financial science. M., 1929. S. 15.
6 Koss L. Fundamentals of financial science. M., 1990. S. 20.
7 Sabanti B.M. Theory of finance: textbook. allowance. M., 1998. S. 103.
8 Yadgarov Ya.S., Averchenko M.A., Lisovskaya E.G. Story economic doctrines: studies. for universities. M., 2000. S. 327, 336.
9 The budget system of the Russian Federation: textbook. / M.V. Romanovsky and others; ed. M.V. Romanovsky, O.V. Vrublevskaya. M., 1999. S. 620, 621.
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Social spending associated with the implementation of the state social functions. These costs are divided into the following main groups:
- - education;
- - culture, art and cinematography;
- - mass media;
- - health care and physical culture;
- - social politics.
Most organizations in these industries use a "gross budget" system, funding is based on an estimate of income and expenses. Income mainly reflects budget funds, as well as extra-budgetary funds from the provision of paid works, services, etc.
In the social sphere, there are also organizations that are funded by the “net budget” system. They only cover losses from the budget. These are cultural institutions, media, housing and communal services, etc.
Expenses for the social sphere are financed from all levels of the budgetary system and from territorial non-budgetary funds ( Pension Fund, Social Insurance Fund, Compulsory Fund health insurance).
Social spending. The structure of budget expenditures for social policy includes:
social help;
pensions and benefits to law enforcement agencies.
The social policy of the state is the implementation of the functions of the state to provide social assistance to those categories of the population that really need it.
Expenses for social policy are carried out at the expense of: budgetary funds, extrabudgetary funds- means of state off-budget funds.
The main sources of financing health care expenditures are: budgetary funds, extra-budgetary funds (the Mandatory Medical Insurance Fund and its territorial divisions), population, and organizations.
The main characteristic of the federal budget will remain its social orientation.
In 2009, the average social pension should reach the subsistence level of a pensioner, which will exceed the level of 2007 by 1.7 times. The average size labor pension will exceed living wage a pensioner by more than 1.5 times (at least 5,500 rubles).
The federal budget for 2009-2011 will also provide funds for the indexation of benefits to citizens with children, for an increase in compensation payments for the care of the disabled, disabled children, and the elderly.
Budget allocations are provided for continued implementation demographic program, as well as priority national projects.
As part of the budget appropriations, it is taken into account increase in wage funds employees of federal budget institutions paid by UTS, in 2009 by 89.9 billion rubles, in 2010 by 87.8 billion rubles. and in 2011 by 95.2 billion rubles. with a simultaneous transition to new systems of remuneration, providing for a closer linkage of remuneration with the performance of the employee and the institution as a whole.
Budget policy in the field education will focus on the development innovation activities which provides, among other things, for the further development of a network of federal universities, the modernization of higher vocational education based on the integration of science, education and production, training qualified personnel to meet the long-term needs of an innovative economy.
The total amount of federal budget allocations for these purposes in 2009 will amount to 409.9 billion rubles, with an increase of 1.2 times compared to 2008, in 2010 - 443.3 billion rubles, in 2011 - 453.2 billion rubles. In addition, it is planned to allocate to the budgets of the subjects of the Russian Federation in the form of subsidies and subventions in the field of education, respectively, 36.2, 30.6 and 31.3 billion rubles.
Budget appropriations for research and development for 2009 are planned in the amount of 167.6 billion rubles, in 2010 - 212.3 billion rubles, in 2011 - 246.9 billion rubles, which exceeds the level of 2008, respectively, by 31.8%, 66.9 % and 94.1 percent.
In 2009, allocations for the implementation of the Program of Fundamental Scientific Research will increase by 1.26 times state academies Sciences for 2008-2012, in 2011 their volume will exceed the level of 2008 by 1.6 times.
Within the projected budget appropriations for civil science for 2009-2010, more than 33% will be spent on the implementation of federal targeted programs, by 2011 their share, which by 2011 will be about 38%. The largest federal targeted programs are: "Research and development in priority areas of development of the scientific and technological complex of Russia for 2007-2012", "Development of civil aviation technology in Russia for 2002-2010 and for the period up to 2015", "Scientific and scientific - teaching staff innovative Russia for 2009-2013", "Development of electronic component base and radio electronics for 2008-2015", "Development of civil marine equipment for 2009-2016".
The total amount of budget allocations for healthcare, physical culture and sports in 2009 will amount to 348.2 billion rubles, in 2010 - 408.9 billion rubles, in 2011 - 423.0 billion rubles, including for healthcare - 329.4, 392.9 and 406, respectively, 4 billion rubles.
Basic Enlargement Solutions spending commitments in 2009-2011 in the industry health care will be used to finance federal medical centers, most of which provide high-tech types medical care, financing of scientific research and higher education in the field of healthcare, the fight against socially significant diseases such as HIV, tuberculosis, hepatitis B and C, and diabetes mellitus.
The goal of the health care policy for 2009-2011 will be to increase the availability and quality of medical care, primarily in primary health care, and to strengthen the preventive focus of health care. The volume of budget allocations for these purposes in 2009 compared to 2008 will increase by 1.53 times, and by 2011 - by 1.88 times.
In 2009-2011 priority national project "Health", aimed at improving the availability and quality of medical care, primarily in primary health care, strengthening the preventive focus of health care. Funds allocated from the federal budget for its implementation (including interbudgetary transfers) will amount to 286.2 billion rubles in 2009-2011.
Within the framework of this project, financial support will continue in such areas as the provision of high-tech medical care, prevention, detection and treatment of those infected with the hepatitis B and C virus and immunoprophylaxis, cash payments to doctors and nurses providing primary health care in federal healthcare institutions of departmental subordination, fulfilling the state task to provide additional medical care, subject to the placement of a municipal order in them, cash payments to medical personnel of feldsher-obstetric stations, doctors, feldshers and nurses of the "Ambulance", health care institutions under the jurisdiction of the Federal Medical and Biological Agency of Russia, subsidies to the budgets of the constituent entities of the Russian Federation for cash payments to the medical staff of feldsher-obstetric stations, doctors, feldshers and nurses of the "Ambulance", conducting additional medical examinations of working citizens, improving the provision of medical assistance to victims of road traffic accidents and improvement of medical care for patients with vascular diseases, measures for the development of blood, equipping federal medical institutions with modern high-tech medical equipment, examination of newborn children.
One of the priority areas of socio-economic development is the education of a healthy young generation of Russian citizens by involving children and youth in regular classes. physical culture and sports. For these purposes, additional appropriations from the federal budget are planned for 2009-2011. in the amount of 4.5 billion rubles. for the implementation of the federal target program "Development of physical culture and sports in the Russian Federation for 2006-2015." In addition, within the framework of preparations for the XXII Winter Olympic and XI Paralympic Games in 2014, budget allocations are provided for a set of measures to train athletes in winter sports in the amount of 6.5 billion rubles. in 2009 and 3.8 billion rubles each in 2010 and 2011.
One of critical aspects conservation and development human capital is the expansion of opportunities for spiritual development, satisfaction of the need for leisure and creativity, providing access to cultural heritage. The share of the federal budget in financing this area of expenditure will amount to 29.3% of expenditures in 2009 consolidated budget Russian Federation under the section "Culture, cinematography and mass media".
The total amount of federal budget allocations for culture, cinematography, mass media, in 2009 will amount to 108.3 billion rubles, which is 15.6% more than in the current year, in 2010 - 93.7 billion rubles, in 2011 - 87.3 billion rubles.
These allocations will ensure the implementation of the adopted and proposed decisions on the development of cultural potential, including bringing the amount of funding for the Mariinsky Theater to the level of expenses for the current maintenance of the Bolshoi Theater of Russia, broadcasting all-Russian television and radio channels in sparsely populated areas, increasing the number of awards and grants of the Government of the Russian Federation in the field of culture, and implementing the program introduction of new infocommunication technologies in the media sphere, the content of the new federal public institution“Presidential Library named after B.N. Yeltsin” and new areas of cultural institutions, preservation of especially valuable objects cultural heritage peoples of the Russian Federation, the restoration of historical and cultural monuments that are federal property and the holding of other significant all-Russian and international events.
At the same time, the decrease in the volume of appropriations in 2010-2011 is due to the planned decrease in the volume of loans received from international financial institutions under the Program of State external borrowings Russian Federation, allocating more significant additional appropriations for the next year and transferring planned appropriations to this year in connection with the approaching deadlines for the commissioning of the most important cultural objects, in particular, the Presidential Library named after B.N. Yeltsin.
In order to eliminate by May 1, 2010 the queue for housing for disabled people and participants in the Great Patriotic War, taken into account for improvement housing conditions until March 1, 2005 in 2009, it is proposed to additionally allocate budget allocations in the form of subventions to the subjects of the Russian Federation in the amount of 18.9 billion rubles.
In addition, the subvention to the budgets of the constituent entities of the Russian Federation for the payment of housing and communal services has been increased certain categories citizens by 18.7, 21.3 and 23.7 billion rubles. in 2009, 2010 and 2011 respectively.
Financial support will be increased more than three times compensation to servicemen for hiring (sub-renting) housing and for 2009-2011 will amount to 4.2 billion rubles. annually.
Government spending is a kind of activity that is regulated by legal norms and is aimed at spending budget funds to ensure the livelihoods of the country's population, develop production, defend the state, and meet social, economic and cultural needs.
Basic moments
Government spending depends on government objectives in the current fiscal year. They come from different funds. From centralized, which include budgets of all levels, as well as from the state extra-budgetary fund and decentralized, which include funds of state enterprises and organizations. A prerequisite is the use of such methods as loans and loans.
Types of budget expenditures:
- economic;
- military;
- social;
- covering foreign policy activities;
- going to the maintenance of the administrative apparatus.
Sometimes unplanned expenses are added to the main costs.
State and municipal expenses are gratuitous and irrevocable allocation of funds for the operation and development of enterprises or institutions to perform their functions. This means that these costs are not returned to the treasury, and it is filled with other funds.
Types of budget expenditures: budget credit
Any legislation implies several other options for government spending. A budget loan is an opportunity to allocate funds from the treasury with subsequent return and retribution.
This type of expenditure does not apply to state and municipal institutions, only to legal entities and foreign powers. A prerequisite is a return with a predetermined percentage.
Sources of government spending
To date, the basis for financing municipal waste is primarily investments, long-term investments, as well as state budget funds. The sources of public spending are the funds of ministries, departments, extra-budgetary assets, financial resources of enterprises and organizations. All these funds can be endowed with a paid or gratuitous basis.
Principles of public expenditure financing
- Planning. According to this principle, government spending should be consistent with municipal plans and programs.
- Irrevocability and gratuitousness of allocated funds. Excluded are only those cases that are established by applicable law.
- Control. Public spending policy should be transparent. The use of the funds is monitored and offenses are punishable.
Legal financing regimes
The first can be attributed to the financing of state commercial enterprises. In this case, the property is fixed on the rights of economic possession. The second mode of financing includes the provision of funds to municipal enterprises that are non-profit. Here, the rights of operational management of property apply.
State united enterprises, which are based on the right of economic management, must cover any production and non-manufacturing expenses from the income of the organization. If this is not possible, then management uses bank loans.
Government spending rates
In order for the country to develop and function in all sectors, certain rules are established at the legislative level. The cost rate is a single measure of waste for homogeneous enterprises. They are divided into mandatory and optional. The first are: rate wages, travel, vacation. Optional - spending on the maintenance of working facilities, including heating and lighting.
Cost rates can also be material and monetary. The first includes natural resources per unit of expenditure, for example, the volume of food per prisoner in prison.
Types of government spending also include individual and combined. For example, eating in a hospital and serving one patient is one goal, respectively, the cost rate is individual. Combined is manifested if there are several such expenses. For example, complete medical service patient per day.
Budget spending
It goes without saying that public funds are closely monitored. Enterprises and organizations cannot spend on personal needs, such as new office furniture or vacations at sea at the expense of the organization.
The state budget covers the following expenses of institutions:
- wages in accordance with employment contracts(this includes employees of state bodies or, as they are commonly called, state employees);
- travel, vacation and sick leave, which are also spelled out in the employment contract;
- payment for the supply of goods;
- payment of taxes and other fees to the country's budget system;
- compensation for harm, in case of its receipt at the workplace or in the performance of their duties.
The economy of public spending is built on the functioning of organizations and ensuring the life of society.
All costs of institutions are necessarily limited. Waste of state funds for other needs is not allowed. If these conditions are not met, violators are punished to the fullest extent of the law.
Public government spending
This term refers to the use monetary resources in order to provide certain segments of the population with the necessary benefits.
There are three main groups of public public spending. The first refers to the financing or production of a wide range of goods (for example, a defense order). The second group is sent to meet the needs of those members of society who cannot provide for themselves (orphans, the disabled, pensioners). The third group is the cost of social insurance(in case of illness, emergency, this also includes unemployment benefits).
Funding methods
State budget expenditures include several ways of financing.
- Procurement of goods and services from private enterprises.
- Subsidizing organizations that are included in the state support program.
- Financing the waste of municipal enterprises.
- Payments to persons falling under special programs.
- Mandatory social insurance.
These forms of financing often act as complementary or interchangeable with each other. For example, the disability assistance program includes the costs of maintaining homes where people with disabilities live, providing medicines, purchasing special equipment. This also includes staff salaries.
Or another example, when, in connection with a natural monopoly in the market, a company manufactures a socially significant product. The state is forcing low price, and therefore the losses incurred by the enterprise are covered from the country's budget. But in this case, too, there are two ways to act: compensation for the loss, or nationalization of the entire industry. It should be noted that in most countries, monopoly enterprises are owned by the state. And all their costs are covered by taxpayers.
Social support
Another important area of public spending is social support. It makes it possible to redistribute state budget expenditures to different groups of the population. It is important to understand the difference between a situation where a person needs help and receives it at the expense of others. individuals(taxation) and in the case when he uses a payment from a special fund accumulated by himself (social insurance).
In order to increase the effectiveness of the functioning of the mechanisms of social protection of society, it is necessary to determine the scale of distribution. This is done in the following way:
- Those individuals who are not able to make contributions to the formation of insurance funds should be provided with social assistance within the limits of guarantees established by the state.
- The rest of the population should be covered compulsory insurance, but also within the established guarantees, which are dictated by fairness and efficiency.
- The state should follow a policy that allows supplementing compulsory public insurance with voluntary private insurance.
It is thanks to the presence of the state budget that economic developed country has the opportunity to use its financial resources in the areas social development. The government apparatus annually makes decisions related to the treasury, amendments and changes are made to the current legislation to ensure decent living for residents in this territory. With the help of the budget, the national income is also distributed among the spheres of social activity.
State budget revenues
Government revenues and expenditures are generated from economic activity organizations, individuals or legal entities. To a greater extent, the treasury is replenished with taxes paid by both central and local authorities. Less funds come due to external economic factors, as well as from the income of state institutions. A small percentage is made up of funds raised from the budget's trust funds.
The state budget of the Russian Federation is replenished to a greater extent through taxes - only 84%, while income from trust funds is about 10%.
AT general view the state budget is a plan of income and expenditure of the country for the current year, which is drawn up in the form of a balance sheet and has a legislative background. Each country has its own system.
In modern economic conditions, due to the active public policy there is a significant increase in costs. This growth was predicted by the famous German economist Adolf Wagner. He was the first to formulate the so-called law on the increase of state activity. Its essence was that the costs in countries with developing industry are growing faster than the volume of national income.
Budget expenditures are carried out with the help of budget financing - a system for providing funds to enterprises, organizations and institutions for carrying out activities provided for by the budget.
Budget financing is based on certain principles, characterized by specific forms and methods of providing funds.
Principles of budget financing play important role in the organization of a rational system of budget financing. These include:
1) obtaining the maximum effect at a minimum cost. Budgetary funds should be provided only on the condition of ensuring the greatest efficiency from their use. This effect can be expressed, on the one hand, in solving various problems of the socio-economic development of the country, and on the other hand, in the return flow of funds to the budget due to the growth of incomes of recipients of budgetary appropriations;
2) targeted nature of the use of budget allocations. Legal entities receive funds from the budget only on the basis of the approved budget, and for predetermined purposes. Strict observance of this principle prevents the inefficient use of budget allocations;
3) provision of budgetary funds to the extent of fulfillment of production and other indicators and taking into account the use of previously allocated appropriations. The dependence of budget financing on the performance of indicators allows financial authorities to exercise effective and efficient control over the activities of enterprises, organizations and institutions;
4) irrevocable budget allocations. Providing funds without the condition of their mandatory return to the state budget;
5) free of charge budget appropriations: the allocation of budget funds without paying the state any income in the form of interest or other types of payment for appropriations.
Methods and forms of budget financing. In the practice of budget appropriations, two methods of budget financing are used:
? financing under the "net budget" system. This method of providing funds is characterized by the fact that budget allocations are allocated for a rather limited range of costs provided for by the approved budget;
? financing under the "gross budget" system. It is used for enterprises and organizations that are fully funded by the state. In this case, budgetary appropriations are allocated for all types of expenses that are associated with both the current maintenance and the expansion of the activities of budgetary institutions.
These methods of providing funds are carried out using the following forms of budget financing:
1) appropriations for the maintenance of budgetary institutions;
2) funds to pay for goods, works and services performed by individuals and legal entities under state and municipal contracts;
3) transfers to the population;
4) subventions and subsidies to individuals and legal entities;
5) grants, subventions and subsidies to lower budgets and state off-budget funds;
6) investment in authorized capitals operating or newly created legal entities.
An important element of budget financing are methods of providing funds from the budget. With their help, the financial authorities provide funds for the activities provided for by the budget, transfer funds in order to achieve other results of their use, and regulate the emerging proportions in the distribution of financial resources.
Expenses made by the state in the sphere material production, housing and communal services, relate to the cost of financing the country's economy.
Budgetary funds are provided to ministries, departments and enterprises for the costs of expanding production (capital investments), for ensuring simple reproduction (subsidies, grants and transfers), for operating and other expenses.
Expenditures for financing the national economy are planned for ministries, departments and enterprises and at the same time provided for their intended purpose.
The main part of the budget funds is allocated to priority sectors of the national economy, which include the fuel industry, energy, Agriculture and transport.
From point of view intended use budgetary funds most important for the development of the economy have the cost of financing capital investments. Financing of capital investments - the provision of funds for the creation of new and expansion of existing fixed assets for production and non-production purposes. Due to the limited budgetary resources, funds are allocated for a limited range of investments included in targeted programs or carried out by decision of the executive authorities.
An important direction of spending on financing the national economy is the payment of various subsidies, grants and subventions to legal entities. This funds are allocated to cover various operating expenses and losses of state, municipal and private enterprises. The bulk of these expenses go to coal industry, agro-industrial complex, housing and communal services, urban transport and other sectors of the national economy.
Expenses for social needs are associated with the performance of social functions by the state. These expenses are divided into the following main groups:
1) education;
2) culture, art and cinematography;
3) mass media;
4) health care and physical culture;
5) social policy.
Social expenditures are determined based on the principles of cost toning. These costs are financed for specific activities and types of costs. The volume of expenses is determined on the basis of interconnected estimates developed in institutions of the non-productive sphere, and appropriation calculations drawn up in financial authorities. The calculations are based on the performance indicators of institutions that characterize the contingent served (number of students, study groups, classes, number of beds, operations performed, etc.). This takes into account the time of operation during the year. These indicators serve as units of account. Cash flow per unit of account is established according to the norm that ensures the functioning and development of a budgetary institution.
budget rules. The basic principle of spending budgetary funds is their strict regulation in terms of purpose and time. The institution is not entitled to use the funds for purposes not provided for by the estimate. The cost estimates of budgetary institutions include a closed list of costs, which include:
? wages of employees;
? contributions to state off-budget funds;
? transfers to the population (pensions, scholarships, allowances, compensations and other social payments established by law);
? travel and other compensation payments to employees;
? payment for goods, works and services.
These expenses are carried out according to the established norms of expenses, which are expressed in terms of certain amount funds to meet a specific need.
Various types of monetary norms are used:
1) rules based on natural indicators use material assets(norms of expenses for food, purchase of medicines, soft inventory, uniforms, etc.). Such norms represent the monetary expression of material norms;
2) generalized individual payments - wages, pensions, scholarships, travel allowances;
3) norms constructed in an experimental-statistical way based on a generalization of indicators of expenditure of funds in past periods and taking into account budgetary possibilities.
According to the degree of complexity, the norms are divided into simple ( separate view expenses) and combined, or enlarged, covering a set of types of expenses that form an item, several related items or all expenses of an institution. AT modern conditions the enlarged norms of expenses, covering all types of expenses of social institutions, are becoming increasingly important. The use of such norms makes it possible to orient the work of these institutions towards the achievement of final results: the education of children, the training of specialists, and the provision of assistance to the sick. In addition, the use of consolidated norms expands the independence of institutions in the use of budgetary funds for various areas of expenditure and increases their interest in the rational and economical use of resources.
Budget norms are subject to change under the influence of many factors. The increase in norms is associated with a change in the system of prices and tariffs, an increase in wages in the national economy, with the advent of additional features to finance expenditures in local budgets etc.
When planning and financing the expenses of budgetary institutions for the purchase of goods, works and services, it is taken into account that all these purchases in the amount of more than 2000 minimum dimensions remuneration is carried out exclusively on the basis of state and municipal contracts - contracts concluded by state authorities, local governments or budgetary institutions with individuals and legal entities in order to meet state and municipal needs provided for by the budget, placed, as a rule, on a competitive basis and including a mandatory a condition on the payment of a penalty by the contractor in case of violation of its conditions.
The cost estimate is financial plan budget institutions. The estimate does not have a revenue part, since the financing received does not represent income for the institution, but is only a receipt of funds, equal in volume and purpose to the costs of the institution. On the basis of estimates, the financial authorities determine the amount of social spending, which is included in the budget for the current year.
1. Part of the expenditures for social needs is financed from the budget in a different manner. Thus, for example, the shortage of funds of theatrical and entertainment enterprises and the mass media is ensured. The services of these enterprises are paid, but own income not enough to cover all costs. The difference between the expenses and incomes of enterprises is subject to reimbursement from the budget.
2. An independent group of budget expenditures is the financing of science. Funds from the budget are directed to work on the most important promising theoretical research and on nationwide targeted scientific and technical programs. Funds for these purposes are allocated directly to the Russian Academy of Sciences, industry academies, higher educational institutions, archives and other organizations involved in the implementation of research and development work.
3. Financing of scientific institutions is carried out according to the estimated procedure. All institutions prepare cost estimates for each specific topic. The procedure for planning and financing expenses is similar to the methodology used for spending on social and cultural needs.
4. Expenditures for national defense flow from the functions of the state. Overall size and the level of defense spending depends on various domestic and external factors: international environment; the length and nature of the borders, due to the size of the country's territory; modern development military affairs and the state of the technical equipment of the army and navy, the need to improve the living standards of personnel and conduct social and cultural events in the Armed Forces; economic opportunities of the country.
Defense spending, although necessary, is unproductive, and therefore the state seeks to create through a peaceful foreign policy such conditions under which it becomes possible to reduce military spending.
The budgeted group of national defense expenditures includes mainly direct military expenditures through the Ministry of Defense of the Russian Federation. They include the cost of maintaining the army and navy (payment allowance military personnel, salaries of workers and employees, expenses for combat and sports training, household expenses, etc.); expenses for the purchase of weapons and military equipment, expenses for capital construction, research and development work, expenses for the payment of pensions and benefits to military personnel and other expenses. Part of the funds is directed to cover the share of the Russian Federation in the total military spending of the CIS member states.
All these expenses are reflected in the special estimate of the Ministry of Defense of the Russian Federation, which is then included in the federal budget. The peculiarity of expenditure planning is, first of all, determined by the total amount of expenditures for the Ministry of Defense as a whole, and then estimates of military districts and military units are already drawn up. This procedure is due to the fact that most of the military spending is centrally financed by the Ministry of Defense (payment for weapons, military equipment, fuel, food, etc.).
Part of the direct military spending is financed by other budget spending units. Thus, the maintenance of internal and border troops, security agencies is financed under the section "Law enforcement and state security." Planning and financing of these expenses are carried out in the estimated order.
Indirect military expenditures in the budget include mainly payments of pensions and allowances to veterans of the Armed Forces and their families. These costs are financed under the sections "Social Policy".
5. Management expenses include the following groups of expenses:
? for the maintenance of law enforcement agencies, courts and prosecutors. Carried out to ensure public safety;
? for the maintenance of public authorities. Acting as financial base activities of the Federal Assembly of the Russian Federation, the administration of the President and Constitutional Court;
? for the maintenance of public authorities. They include the costs of the Government, republican ministries and departments, representative and executive bodies of the constituent entities of the Federation and local self-government, diplomatic institutions and other departments;
? for elections and referendums. Includes all costs for the election of people's deputies, the president, people's judges and referendums; t other expenses passing through other sections of budget expenditures.
Management expenditures are planned and financed in the same way as social expenditures.
Budget credit. Along with gratuitous budget financing, lending to enterprises through the issuance of budget loans has now begun to develop.
Budget loans occupy an intermediate position between loans from commercial banks and budget allocations. On the one hand, unlike budget financing, these loans are issued with the condition of repayment and compensation, and on the other hand, interest on these loans is either not charged or is significantly lower than on bank loans.
Budget credits can be provided both to state and municipal enterprises and to private legal entities. In the first case, budget loans are provided on the terms and within the limits provided for in the budget. In the second case, a budget loan is provided on the basis of an agreement and only if the borrower provides security for the fulfillment of its obligation to repay the loan. The only ways to ensure the fulfillment of obligations to repay a loan can be only bank guarantees, a surety, a pledge of property, including in the form of shares, other securities, shares, in the amount of at least 100% of the loan provided. Enforcement of obligations must have a high degree of liquidity. Mandatory conditions for granting a budget loan are a preliminary check of the financial condition of the borrower financial authority and the absence of arrears on previously issued budget loans.
When approving the budget for the next year, the goals for which a budget loan can be provided, the conditions and procedure for their provision are indicated. At the same time, limits are set for the provision of budget loans for a period within a year and for a period beyond the budget year, as well as restrictions on possible borrowing entities.
Tasks in the field of budget expenditures. In general, there are still significant shortcomings in the field of budget expenditures: the efficiency of the use of budget funds is low, the practice of misappropriation of funds is widespread, and disproportionate financing of certain areas of expenditure in the conditions of non-fulfillment of the revenue plan. budget spending do not solve pressing problems social policy state, which is associated with a constant increase in arrears in payments to the population. State investment in National economy which deepens economic crisis and reduces the possibility of rapid stabilization financial position in the country.
The main tasks in the field of budget expenditures:
1) ensuring priority financing of social expenditures, reduction and full repayment of arrears in payments to the population;
2) extension public funding investments in priority areas of the economy;
3) reducing the cost of maintaining the state apparatus and the cost of public debt management;
4) increasing the efficiency of the use of budgetary funds for national defense on the basis of the gradual implementation of the military reform;
5) reduction of subsidies to cover the losses of individual industries;
6) reduction of expenses for certain target items of expenditure and target programs;
7) concentration of budget expenditures on the most efficient costs;
8) strengthening control over the use of budgetary funds;
9) accelerated completion of the transition to the treasury system of financing budget expenditures
