government finance statistics
TOPIC 4.2. Statistics of national finance and money circulation
Key indicators of state budget statistics; indicators of state budget financing and public debt; factors affecting the level of state budget revenues; methods of analysis of state budget revenues; system of indicators of statistics of money and money circulation; monetary aggregates; money turnover and velocity of money circulation; analysis of the structure of the money supply.
Public finances are the most important component financial system countries. The subject of statistical study is public finance as a whole and its constituent parts: budgets of different levels of government; off-budget funds; state credit; finances of state enterprises.
The central link of this system is the state budget (state budget).
The state budget determines the forms and methods of formation of state financial resources and directions for their use. The task of state budget statistics is to determine:
♦ the total amount of income and expenses, the amount of excess expenses;
♦ the structure of budget revenues and expenditures;
♦ implementation of the state budget at all levels of government;
♦ sources of deficit financing:
♦ the size of the state internal and external debt;
♦ the effectiveness of fiscal policy;
♦ the impact of fiscal policy on the economy and living standards of the population.
The system of statistical indicators of the state budget is determined by the budget classification, which classifies all transactions carried out by government bodies as payments or receipts.
Payments and receipts made through the state budget are divided into non-refundable and refundable.
Non-refundable payments and receipts are considered reimbursable, if there is a reverse flow of goods and services, and gratuitous, if there is no such flow (fees and payments are reimbursable transactions, taxes are gratuitous).
Refundable proceeds arise from a contractual relationship and have a fixed maturity. If a contractual obligations with a fixed maturity are not available, they are considered non-refundable.
Grants received for the acquisition of capital assets are classified into official capital transfers, if received from public sources, and on capital transfers if received from non-state sources.
The main indicators of state budget statistics include:
♦ income;
♦ official transfers;
♦ expenses;
♦ net lending (lending minus repayments);
♦ surplus and deficit.
Income(revenues to the budget) are obligatory non-refundable payments received by the budget, which are divided into current and capital. Current income includes tax (mandatory, gratuitous, non-refundable payments collected by the state in order to meet its needs) and non-tax revenues (reimbursable revenues - for example, property income, fees, etc. - and some gratuitous receipts - for example, fines, current private donations).
Capital income includes income from the sale of capital assets (fixed assets, state stocks and reserves, land), as well as capital.
Official transfers(in the state budget) - these are gratuitous, non-refundable, optional receipts received from other institutions (domestic or foreign).
Expenses- these are all non-refundable payments, regardless of whether they are reimbursable or non-refundable and for what purposes they are made.
The costs are divided into current(reimbursable and non-reimbursable payments not related to the acquisition and creation of capital assets, increase financial capital, compensation for losses caused by the destruction of capital assets for the recipients of these payments) and capital (reimbursable payments used to acquire capital assets, strategic and emergency reserves, goods, land, intangible assets, gratuitous payments used by recipients to acquire capital assets, compensation losses due to destruction or damage to fixed capital).
Index "Net lending" (lending minus repayment) includes operations of government bodies carried out for the purpose of public policy and the provision of loans and the acquisition of shares, net of repaid loans, proceeds from the sale of shares, or the return of equity.
deficit The state budget arises in case of excess of its expenses over incomes.
Surplus the state budget is the excess of revenues over expenditures.
There is also a grouping of budget expenditures according to three criteria:
♦ functional purpose;
♦ departmental appointment.
functional the structure of expenses reflects the directions of state activity (public administration, internal and external security, international activities, promotion of scientific and technological progress, social development).
Grouping expenses by economic purpose - the distinction between funds allocated for current and capital expenditures. Expenses can be reimbursable, that is, paid in exchange for something (for example, the purchase of goods or services) and gratuitous. This grouping of expenses allows you to distribute expenses in detail according to their subject matter (wages, accruals, all types of household expenses, transfers to the population, etc.) and provides the possibility of a unified approach to all recipients in terms of budget execution.
Grouping expenses by departmental sign is carried out in order to give a targeted character to the process of distribution of financial resources of the state budget. This grouping of expenses makes it possible to reflect the distribution of funds for their specific administrators (executors) - federal ministries and departments.
State budget statistics is engaged in the improvement of budget classifications and bringing them into line with the accepted ones. international classifications. Statistics determines the degree of execution of budgets of different levels, the volume and dynamics of income and expenditure, the structure of budgetary sources of income and the main directions of their spending. The tasks of statistics include the collection and processing of materials on the execution of budgets, systematization of data for their development. The presence of internal and external debts of the state, affecting the expenditure side of the budget, makes it necessary to determine their volume, dynamics and structure.
The sources of information on the state budget are the federal budget indicators established by the Law on the federal budget for each year, the indicators of regional and local budgets adopted by the relevant legislative bodies, the reporting of the Main Directorate of the Federal Treasury, the reporting of the Ministry of the Russian Federation on taxes and fees, the reporting of the State Customs Committee of the Russian Federation, reporting of the Central Bank of Russia, as well as statistical reporting of enterprises and organizations.
Various statistical methods are widely used to study the budget. The method of grouping incomes and expenditures of budgets has received the greatest application. Carrying out groupings is ensured by the presence of a budget classification.
The grouping method is used to solve problems that arise in the course of scientific and statistical research:
- - allocation of socio-economic types of phenomena;
- - study of the structure of the phenomenon and structural changes occurring in it;
- - identification of links and dependencies between individual features of the phenomenon.
To solve these problems, three types of groupings are used: typological, structural, analytical (factorial).
Typological grouping solves the problem of identifying and characterizing socio-economic types. The features by which the units of the studied population are distributed into groups are called grouping features.
Structural a grouping is called, in which there is a division of the types of phenomena, homogeneous aggregates, identified with the help of a typological grouping, into groups that characterize their structure according to some varying feature.
One of the tasks of groupings is to study the connections and dependencies between the studied phenomena and their features. This is achieved using analytical(factorial) groupings.
Temporal analysis of state budget indicators involves the construction of time series.
Range of dynamics is a series of chronologically arranged numerical values of a statistical indicator that characterizes the change in a phenomenon over time.
Each series of dynamics has two main elements: time t and specific indicator value (series level) y.
Row levels- these are indicators, the numerical values of which make up a dynamic series. Time is the moments or periods to which the levels refer.
When constructing a series of dynamics, the fundamental point is to ensure the comparability of the levels of budget indicators reflected in the series of dynamics, since the budget classification used to group revenues and expenditures of the state budget undergoes changes over time. Comparability of levels can be achieved by regrouping income and expenses for previous years according to the current classification. In addition, the reason for the incomparability of the levels of the time series may be the changing scales of prices, the cause of which is inflation. This incompatibility can be overcome by replacing absolute indicators with relative ones, or by recalculating indicators taking into account the inflation index.
To develop a plan and forecasts of budget execution, the method of extrapolation and expert assessments is used. Applied to the budget extrapolation method is to create a perspective economic development based on the practice of previous periods, indicators of the socio-economic development of the country, its individual regions, and peer review method is a forecast based on estimates made and substantiated by highly qualified specialists.
The most important analytical indicators of the state budget are the relative indicators of budget revenues (expenditures), which make it possible to determine the share of each section of revenues (expenditures) in the total volume of budget revenues (expenditures) and draw a conclusion about the most significant items of revenue (or expenditure) parts of the budget. The presence of such data in dynamics makes it possible to draw conclusions about structural shifts in the composition of state budget revenues and expenditures and to determine the range of factors that caused these changes.
Excess of income over expenses (surplus) or excess of expenses over income (deficit) are also very significant indicators of statistics.
The deficit (or excess of expenditures over revenues) of the state budget is calculated as the sum of revenues and received transfers, minus the sum of expenditures and "lending minus repayments".
The total volume of financing the deficit (surplus) is equal to the amount of the deficit (surplus) from opposite sign. In terms of deficit financing, it can be defined as:
Deficit = (Borrowing - Debt repayment) + Reducing the balance of liquid financial resources.
For analytical purposes, along with the main indicators, other indicators are used, which together are designed to characterize the role of the budget in the conduct of economic and social policy. The initial premise in the formation of a system of indicators characterizing the dynamics and structure of the state budget is that revenues serve as the financial basis for the activities of the state, and expenditures are necessary to meet national needs. The result of the financial activity of the state is expressed, as mentioned above, in the excess of revenues over expenditures (surplus). The size of the state budget deficit is usually compared with the indicator of GDP. This analytical indicator is a characteristic of the country's financial situation. Financial position A country is considered normal if the ratio of the budget deficit to GDP does not exceed 3%. It is also important how the state budget deficit is covered - inflationary or non-inflationary, that is, through external borrowing and securities transactions, what is the ratio between internal and external sources of financing the budget deficit (see Table 1.3).
Table 1.3
The result of the financial activity of the state (2003-2004, billion rubles)?
Source: Press release for the meeting of the Government of the Russian Federation RT 05/26/2005 http:// www.govrnment.gov.ru
Fig. 1.1 Share of income of the consolidated budget of the Russian Federation (% of GDP)
Statistical data on the budget allow you to analyze the amount of tax arrears, as well as arrears for their individual types.
Statistical analysis of state budget data involves the calculation of chain and basic indices, which make it possible to draw a conclusion about the intensity of change in indicators over time.
Under index in statistics, they understand a relative indicator that characterizes the change in the magnitude of a phenomenon in time, space or in comparison with any standard (standard, plan, forecast, etc.). When analyzing changes in indexed values over a number of years, it becomes necessary to build indices for a number of successive periods that form index systems. Depending on the base of comparison, index systems are basic and chain.
In system basic indices comparisons of the levels of the indexed indicator in each index are made with the level of the base period, and in the system chain indices with the level of the previous period.
To characterize the intensity, i.e. the relative change in the level of the dynamic series for any period of time calculate the growth rate of indicators.
The indicator of the intensity of the change in the level of a series, expressed in fractions of a unit, is called growth factor, and as a percentage - growth rate. The growth (decrease) coefficient shows how many times the compared level is greater than the level with which the comparison is made. The growth rate is always a positive number.
Growth rate (reductions) shows by what percentage the compared level is more or less than the level taken as the comparison base and is calculated as the ratio of the absolute increase to the absolute level taken as the comparison base. In order to correctly assess the value of the growth rate, it is considered in comparison with the absolute growth rate. The result is expressed by an indicator called the absolute value of one percent increase and is calculated as the ratio of absolute growth to the growth rate for the same period of time.
In cases where the comparison is made with a distance from the period of time taken as the basis for comparison, calculate growth points, which represent the difference between the base growth rates, % of two adjacent periods.
In some cases, it becomes necessary to establish a trend in individual indicators. In this case, they resort to analytical alignment of a number of dynamics of budget indicators.
An important task of budget statistics is to study and analyze the patterns of formation and spending of budget funds at all levels. budget system.
The main factors affecting the level of income of the federal and regional budgets include the following macroeconomic indicators:
- - volume of gross domestic product (GDP));
- - the amount of national income used;
- - the volume of tax revenues to the budget, etc.
Among the factors influencing the change in tax revenues is the change in tax rates and the size of the tax base.
Thus, the absolute change in the volume of tax revenues for one type of tax in the reporting period compared to the base one due to two factors (changes in the volume of the tax base and changes in the tax rate) can be calculated using the formula:
A new analytical task of state budget statistics is to study the sources of budget financing and determine the role of each source in covering the state budget deficit.
The degree of budget execution is determined by comparing the actual indicators of income and expenses with the established (calculated) indicators (Table 1.5). Such comparisons are made on the basis of summary indicators, as well as on separate items of budget revenues and expenditures, and are the starting point for establishing the causes of the budget deficit (or surplus).
Table 1.5
Execution of the federal budget Russian Federation in 2004?
|
Budget item |
Approved by the Federal Law “On the Stock Market for 2004) billion rubles. |
Actually executed |
Actually executed in % against the approved budget bln. rub. |
|
1. Total income |
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|
1.1. Income without UST |
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2. Total costs |
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|
2.1. national defense |
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2.2.Basic research and promotion of scientific and technical progress |
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2.3. Agriculture and fishing |
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2.4. Industry, energy and construction |
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2.5. Education |
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2.6. Culture and art |
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2.7. Health care and physical education |
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3. Surplus |
State budget statistics use absolute and relative indicators.
To absolute indicators of state budget statistics relate:
1) taxes are incomes - these are obligatory non-refundable payments that go to the budget. Budget revenues are divided into current and capital revenues. As part of current income, tax and non-tax revenues are distinguished;
2) mandatory, gratuitous, non-refundable payments that are collected government agencies to meet government needs;
3) non-tax receipts are reimbursable receipts (income from property, proceeds from random sales, cash profits of departmental enterprises, etc.) and some gratuitous receipts (private donations, fines, etc.);
4) official transfers are gratuitous, non-refundable, optional receipts of an irregular, one-time, voluntary nature in the form of subventions, donations, reparations;
5) expenses - this is the entire set of non-refundable payments, regardless of their repayment and the purpose of spending (current or capital);
6) net lending (lending minus repayments) is the totality of operations of government institutions with financial claims in relation to other sectors, which are carried out for the purposes of public policy. This category includes the provision of loans and the purchase of shares, net of repaid loans, proceeds from the sale of shares or the return of equity.
7) deficit (or surplus) is the final indicator of the financial activity of the state. In terms of financing, the deficit can be defined as follows:
Deficit (excess of expenses over income) = (Borrowing - Repayment of debt) + Decrease in the balance of liquid financial resources.
Surplus (excess of income over expenses) = (Repayment - Borrowing) + Increase in balances of liquid financial resources.
8) public debt is the unpaid amount of officially recognized direct obligations of government institutions to other sectors of the economy and the rest of the world. Public debt does not include:
a) domestic and interstructural debts of various subsectors of government;
b) the obligations of the monetary authorities;
c) non-performing debts, the payment of interest on which has been terminated for an indefinite period;
d) any current debt on unpaid obligations.
Based on the absolute indicators of state budget statistics, relative statistical indicators are calculated that characterize the economic activity of the public administration sector:
If the indicator of the share of taxes and fees grows at a faster pace than the indicator of the share of taxes, then we can conclude that the social security system has become more expensive.
The totality of state revenues and expenditures in a strictly defined time period, drawn up in the form of a financial document with the obligatory indication of the sources and estimated amounts of cash receipts, directions and volumes of their spending.
To form the state budget, reflecting the needs of the country, to be financed to meet them from the state treasury, the government bodies involved in its preparation examine and approve the expenditure and revenue parts, each of which is a mandatory structural form of the state budget.
The state budget consists of the following levels:
- federal;
- regional;
- municipal;
- local;
- budgets of state off-budget funds.
The structure of the expenditure side of the budget
Government expenditures included in the country's budget are formed from the totality of all the needs of the state in a certain time period. Funds from the state treasury are directed to meet such national goals and interests as:- Military. Ensuring the security and defense of the state.
- Economic. Formation of state property, repayment of external debt, support for entrepreneurship, replenishment of the state reserve, participation in investment projects, other economic expenses.
- Foreign policy. Expenses for the implementation of international activities, participation in international associations, organizations, assemblies, ensuring international agreements, etc.
- Social. Providing insurance, pension, targeted and other payments, budget allocations for the maintenance of medical, educational, cultural and other social facilities. Costs for the formation and functioning of the social policy of the state.
- Public administration expenses. They provide for the activities of the President of the country, authorities and other needs of general government.
The structure of the revenue side of the budget
State revenues are funds received in an irrevocable and gratuitous manner in accordance with the legislation of the state.The income part is formed from:
- Tax payments, including taxes and fees on property, on foreign trade, on profits and other areas of activity, duties and deductions.
- Non-tax revenues based on business income, fines, administrative fees, sanctions and other non-tax payments.
- Income from capital transactions. Trading operations with land, state reserves, fixed capital.
Principles of construction of the state budget
In the vast majority of democratic countries, the preparation of the state budget is entrusted to the government, its adoption and approval is entrusted to the highest legislative bodies.The budget can be formed for various time periods established by the Constitution or the relevant national laws of the states.
The principles of building the state budget include:
- unified budget system;
- reliability of budget indicators;
- independence of budgetary levels;
- openness and transparency of the budget;
- delimitation of revenue and expenditure parts between the levels of the budget system.
The most important means of state regulation of the economy in the conditions of market relations is the state budget, which determines the ways and methods of generating financial resources to ensure social policy.
The purpose of state budget statistics is to give a reliable characterization of state budget indicators, the degree of effectiveness of the state's fiscal policy, for which they determine:
1) the total amount and structure of revenues and expenditures of the state budget;
2) the size of the deficit or surplus;
3) sources of financing the budget deficit;
4) the size of the state internal debt.
In the course of summarizing and analyzing statistical data, relevant statistical information is prepared.
The main indicators of state budget statistics are:
official transfers;
net lending (lending minus repayments);
deficit (excess of expenses over income);
surplus (excess of income over expenses).
Incomes are non-refundable payments received by the state budget for the implementation of the socio-economic activities of the state. Incomes can be current (tax and non-tax revenues) and capital.
One of the types of income can be official transfers, which are understood as gratuitous, non-refundable, one-time receipts (in addition to any obligations) on a voluntary basis in the form of subventions and gifts, as well as in the form of reparations from any organizations (including international ones) and institutions (including private ones). Official transfers are sometimes included in the "income" category in order to reduce the deficit rather than finance it.
Net lending in government finance statistics is combined with the category "spending" as a factor affecting the budget deficit.
The state budget deficit DF is calculated as the sum of revenues D and received transfers T minus the sum of expenditures R and net lending Kch:
The amount of financing the deficit depends on the difference in the amount of borrowings and repaid debt, as well as on the amount of reduction in the balance of liquid financial resources. As the budget deficit accumulates, not only is the public debt formed, but also increases (the unpaid amount of officially recognized direct obligations of state structures).
The result of the effective activity of the state, as a rule, is expressed in a surplus. Nevertheless, the size of the budget deficit, not exceeding 3% of GDP, is considered normal. It is very important from what sources the budget deficit is covered. If in the first half of the 1990s the non-inflationary external source (foreign borrowings and operations with securities) was the predominant source, then in the second half of the 1990s the state covered the budget deficit from internal and external sources in equal shares.
At present, the budget policy of the Russian state is based on the system of international budget classifications, which made it possible not only to streamline statistical information on the state budget, but also to carry out the budgetary activities of the state in accordance with the recommendations of the International Monetary Fund.
Describe the content of the main international budget classifications and the principles of their formation.
The ordering of information about the operations of government agencies, carried out with the help of classifications, allows you to analyze to what extent the needs of public administration for spending and credit can be met from available resources, without using borrowed funds or funds accumulated over past periods. This principle is the basis for the classifications of the state budget.
The classification establishes similarities between government operations and groups the hundreds and thousands of individual operations and programs that make up the main components into relatively homogeneous categories that help to identify the nature, structure and economic impact of indicators such as revenues, official transfers received, expenditures , lending minus repayment, financing and debt.
The transactions that are part of the main components are classified according to the type of activity or market segment operating outside the general government sector that they affect. The mechanism of such influence is to change the balance of supply and demand by changing the level of taxes or subsidies, market competition for goods and services, or increasing or decreasing the volume of financial claims and liabilities in financial markets.
The system of classifications proposed by the International Monetary Fund, which determines the structure of the system of indicators of the state budget, includes the following sections:
A. Classification of income and official transfers received B. Classification of expenditures and lending less repayments
B. Classification of operations for financing the budget deficit D. Classification of public debt.
Let us consider in more detail these main classifications of the state budget.
Classification of income and official transfers received
I. Total revenues and official transfers received (II + VII)
II. General income (III + VI)
III. Current income (IV + V)
IV. Tax revenues
1. Income taxes, income taxes, capital appreciation taxes
2. Social security contributions
3. Taxes on the fund wages and workforce
4. Property taxes
5. Domestic taxes on goods and services
6. Taxes on international trade and external operations
7. Other taxes
V. Non-tax revenues
VI. Income from capital transactions
VII. Official transfers received
In the classification of income, first of all, taxes (or tax revenues) are distinguished, which are mandatory, gratuitous, non-refundable payments to government institutions, and non-tax revenues. Taxes are classified by the nature of the base on which the tax is levied, or by the type of activity that gives rise to the tax liability, such as importing products, selling goods and services, or generating income.
Current non-tax revenues are grouped by their nature (property income, sales and commissions, fines or private donations).
Capital gains include proceeds from the sale of various kinds capital assets and voluntary contributions to capital investments from non-state sources.
Official transfers are classified according to their source (domestic or foreign) and also according to their purpose (current expenditure or capital investment).
Expenditures and lending less repayments are classified according to two main features: the purpose or function to which the expenditure relates, and economic characteristic transactions in which these costs are incurred.
Functional classification of spending and lending
minus repayment
1. public services general
2. Defense
3. public order and security
4. Education
5. Healthcare
6. Social insurance and social Security
7. Housing and communal services
8. Organization of recreation and activities in the fields of culture and religion
9. Fuel and energy complex
10. Agriculture, forestry, fishing and hunting
11. Mining and minerals (excluding fuel); manufacturing industry; construction
12. Transport and communications.
5. How did the system of budget classifications develop in the Russian Federation?
Budget classification, mandatory for all institutions and organizations of the country.
Budget classification of the Russian Federation in terms of income classification
budgets of the Russian Federation, functional classification of expenditures of budgets of the Russian Federation, economic
classification of expenditures of budgets of the Russian Federation, classification of sources of financing
budget deficits of the Russian Federation is the same for the budgets of all levels of the budget
Russian systems.
The classification of types of budget expenditures forms the level of functional
classification of budget expenditures of the Russian Federation and details the areas of financing
budget expenditures for targeted items.
The economic classification of budget expenditures of the Russian Federation is a grouping
expenses of budgets of all levels of the budget system of the Russian Federation according to their economic
loans, interest payments, capital investments in fixed capital, purchases
goods, subsidies.
The classification of sources of financing the budget deficit is
grouping of borrowed funds attracted by Russia, subjects of the Russian Federation and bodies
local government to cover budget deficits.
The departmental classification of federal budget expenditures is
grouping of expenses, reflecting the distribution of budgetary funds by
budget managers. This list is approved by the law on
federal budget for the next fiscal year, including the cost of
funds targeted.
The legislation of the Russian Federation establishes the limits for the application of the budget classification
and its various parts.
Thus, the classification of budget revenues of the Russian Federation, functional, economic
classification of expenses, classification of sources of internal financing
budget deficits, classification of types of state internal debts of the Russian Federation
and subjects of the Federation are unified and are used in the preparation,
approval and execution of budgets of all levels, as well as in the preparation
consolidated budgets of all levels.
At the same time, the legislative (representative) bodies of the subjects of the Federation and
local self-government bodies have the right, upon approval of the relevant
budgets to further refine the budget classification without
Federal Law "On the Budget Classification of the Russian Federation"
establishes the limits of application of the budget classification and its individual
Legislative (representative) bodies of the subjects of the Federation and bodies
local governments have the right to further detail their
budgets, without violating the general principles of construction and unity of the budget
RF classification.
9.2. Classification of budget revenues
Let's consider separate classification groupings of the budget.
Classification of budget revenues is a grouping of budget revenues
all levels of the budget system and is based on legislative acts
of the Russian Federation, which determine the sources of income generation for the budgets of all
levels of the budget system.
In the composition of budget revenues, the following main groups are distinguished:
tax revenues;
Non-tax income;
Free transfers;
Incomes of target budget funds.
Income groups are made up of income items that combine specific types of income.
income by sources and methods of receipt, including tax income from
types of taxes, non-tax revenues by types of income. Taxes are also divided into
direct and indirect.
Along with tax and non-tax revenues, the budgets take into account revenues from
use of property located in the state or municipal
property. The funds are taken into account and credited to the budgets,
received in the process of privatization of the state and municipal
property.
Penalties are credited to budget revenues, as a rule, to local budgets, amounts
confiscations, forcibly seized in the budget revenues in
in accordance with the law and court decisions.
Tax revenues are divided into own and regulatory.
Own budget revenues- Income secured by law
on an ongoing basis in whole or in part for the relevant budgets.
Financial assistance to budgets does not apply to the budget's own revenues.
Regulating budget revenues- types of income received by budgets
in the form of deductions from own revenues of budgets of other levels of the budget
systems in accordance with fixed-term standards
deductions.
Regulatory deductions are determined by the law on the budget of that level of the budget
system that transfers its own revenues, or by the budget law of that
level, which distributes the revenues of the budget of another level.
Installed basic rates of deductions to the budgets of the subjects of the Russian
Federation from taxes such as:
Value added tax on goods (works, services) produced
(performed, rendered) on the territory of the Russian Federation;
Income tax of enterprises (organizations);
income tax from individuals;
Excises on alcohol, vodka and alcoholic beverages produced on
territory of the Russian Federation;
Excises on goods produced in the territory of the Russian Federation;
Other federal taxes subject to distribution between the budgets of different
9.3. Functional classification of budget expenditures
Functional classification of expenses budgets of the Russian Federation is a grouping
budget expenditures and reflects the direction of budget funds for the implementation
the main functions of the state, including financing the implementation
normative legal acts, adopted by organizations state power RF and
state authorities of the constituent entities of the Russian Federation, to finance the implementation
individual state powers transferred to other levels of government.
Separately allocated are the costs of maintaining the President of the Russian Federation and authorized
representatives of the President of the Russian Federation, the Federation Council, the Government of the Russian Federation, the Prosecutor's Office,
courts, fundamental research.
First level functional classification of budget expenditures of the Russian Federation are
sections that determine the expenditure of budgetary funds: for state and
local government, funds for the performance of state functions, state
management, etc. The functional classification of budget expenditures includes
the following sections:
State administration and local self-government;
Judicial branch;
International activity;
National Defense;
Law enforcement and state security;
Basic research and promotion of scientific and technological progress;
Industry, energy and construction;
Agriculture and fishing;
Environmental protection and natural resources, hydrometeorology,
cartography and geodesy;
Transport, road facilities, communications and informatics;
Development of market infrastructure;
Department of Housing and Utilities;
Prevention and liquidation of consequences of emergencies and natural disasters
disasters;
Education;
Culture, art and cinematography;
Funds mass media;
Health and Physical Culture;
Social politics;
Servicing the public debt;
Replenishment of state stocks and reserves;
Financial assistance to budgets of other levels;
Utilization and elimination of weapons, including the implementation of international
contracts;
Mobilization preparation of the economy;
Exploration and use of outer space;
Other expenses;
Target budget funds.
In the classification of expenses, there are other expenses(reserve funds
of the President of the Russian Federation, the Government of the Russian Federation, expenses for holding elections and referendums,
state support for the delivery of residents to the regions of the Far North).
Legislative (representative) bodies of the subjects of the Russian Federation and
local governments can do further detailing of objects
budget classification of the Russian Federation in terms of target items and types of expenses, not
violating the general principles of construction and unity of the budget classification of the Russian Federation.
The classification of target items of expenditure of the federal budget forms the third
the level of functional classification of budget expenditures and reflects
financing of federal budget expenditures in specific areas
activities of fund managers.
9.4. Economic and departmental classification of budget expenditures
Economic classification expenses of the budgets of the Russian Federation
is a grouping of expenditures of budgets of all levels of the budget system
Russian Federation in terms of their economic content. The classification includes
the following sections: 1) current expenses; 2) capital expenditures; 3) capital
repair; 4) acquisition of land; 5) provision of loans.
In turn, the subsections include types of expenses, subdivided into items
Departmental classification federal spending,
budgets of other levels is a grouping of expenses, reflecting
distribution of budgetary funds according to the main managers of budgetary funds, according to
sections, subsections, target items and types of expenses of the functional
classification of expenditures of budgets of the Russian Federation, subject articles and elements of expenditures
economic classification of RF budget expenditures. List of main
managers of federal budget funds is approved by federal law;
list of managers of funds from the budgets of the Federation and local budgets
approved, respectively, by the executive authority of the subject of the Federation and
body of local government.
6. What are the features of budget classifications in the Russian Federation?
BUDGET CLASSIFICATION - the most important component of the budget structure of the Russian Federation - a grouping of income and expenditures of budgets of all levels of the budget system, sources of financing the deficits of these budgets, used to draw up and use budgets and ensure comparability of indicators at all levels of the budget system. The composition of the budget classification includes: 1) classification of budget revenues - grouping of budget revenues for all levels of the budget system in accordance with the sources of their formation, established by the relevant legislative acts; 2) functional classification budget expenditures - a grouping of expenditures of budgets of all levels, reflecting the direction of budget funds for the implementation of basic functions. The first level of this classification consists of sections reflecting the performance by the state of its most important functions; the second - subsections specifying the allocation of budgetary funds to perform the functions of the state within the framework of the relevant sections; the third is the classification of target items of federal budget expenditures (financing of expenditures in the main areas of activity of the main administrators of federal budget funds); fourth - types of federal budget expenditures (detailing of funding directions by target items); 3) economic classification - grouping the expenditures of budgets of all levels of the budget system according to their economic content (current expenditures, capital expenditures, capital investments in fixed assets; creation of state reserves and reserves; provision of loans and budget loans minus repayment, etc.); 4) classification of sources of financing budget deficits - a grouping of borrowed funds attracted to cover the deficits of the relevant budgets, including both internal and external sources; 5) departmental classification of federal budget expenditures - a grouping of expenditures that reflects the distribution of budget appropriations among the main administrators (direct recipients) of funds from the federal budget, and within their budgets - by target items and types of budgets. The classification of target items of budget expenditures reflects financing for specific areas of activity of direct recipients of funds and the relevant sections and subsections of the functional and economic classifications of expenditures of the budgets of the Russian Federation; 6) departmental classification of expenditures of the budgets of the constituent entities of the Federation - a grouping of expenditures that reflects the distribution of budget allocations by direct recipients of budgetary funds from the budgets of the constituent entities of the Russian Federation in the relevant sections and subsections of functional and economic classifications. The departmental classification of local budgets is approved by the decisions of the relevant local governments. Legislative (representative) bodies of the constituent entities of the Russian Federation and local governments, when approving budget classifications, may introduce additional detailing of budget classification objects without violating general principles construction and unity of the budget system.
Problem solving.
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