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13.08.2021

Presentation on the topic of state budget. Presentation on the topic "state budget"

“Interbudgetary relations” - Powers to regulate issues of war and peace. Calculation of equalization transfers. Provincial budgets. New Constitution. Allocation of grants. Horizontal imbalance. Revenues of territorial budgets. Vertical imbalance. Compensation for missing income. Regulatory revenues. Methods of expenditure-income equalization.

“Budget of the Russian Federation” - Government expenditures. Free transfers consist of subgroups: - From non-residents; - from budgets of other levels; - from state extra-budgetary funds; - from government organizations; - from supranational organizations; - funds transferred to target budget funds. Budget system of the Russian Federation.

“Budget accounting” - Features of the certificate. Budget classification. The main managers of budget funds. Block diagram budget reporting. Budget reporting. Forms of reports of the main manager. Accounting is carried out in accordance with the chart of accounts. Main directions of changes. Budget accounting. Instruction structure.

“State Budget of the Russian Federation” - Excess of income over expenses. State budget. Causes of deficiency. Balanced budget. Tax revenues. Income more expenses. The concept of an annually balanced budget. Structure of the state budget. State budget concept. Reducing budget expenses. Ways to overcome the budget deficit.

“Russian Budget” - Classification of target items. Economic classification of budget expenditures. The amount of financial resources required by the state. Classification of sources of financing. Budget, budget device. Unitary state. Possibility of economic and statistical analysis. Budget classification of income and expenses.

“Budget of the Russian Federation” - The revenue and expenditure parts of local budgets separately provide for financing of issues of local importance. Revenues from local budgets can be transferred to other budgets. The executive authorities of the constituent entities provide tax credits, deferments and installment plans for the payment of taxes. Transfers.

There are a total of 13 presentations in the topic

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State budget

Social studies, 11th grade, specialized level. Teacher – Nepershina G.I. , Municipal educational institution secondary school No. 15, Balashov, Saratov region.

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(from the English budget - bag, wallet) - a consolidated plan for state revenues and the use of funds received to cover all types of government spending. The activities of the state in the formation, consideration, approval, execution of the budget, as well as the preparation and approval of a report on its execution (the wording applies to budgets of all levels included in the budget system of the Russian Federation) is called the budget process.

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is called the leading link in the country's financial system - after all, it combines the main income and expenses of the state. The budget represents the main financial planning document state for the current year, having the force of law. approved by the legislative body. In the Russian Federation, this is the federal assembly and its two chambers: the State Duma and the Federation Council.

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Main functions of the state budget

redistribution of national income and gross domestic product (GDP); government regulation and economic stimulation; control over the formation and use of the central fund cash.

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Sources of income

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Main expense items

State budget expenditures are funds aimed at financial support tasks and functions of state and local government.

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Expense groups

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Test yourself

What is a budget called when expected revenues equal expected expenses? Balanced. What is a budget called when income exceeds expenses? Surplus. This difference is a positive balance. What is a budget called when expenses exceed income? Scarce. This difference is a negative balance.

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Sources of covering the budget deficit

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National debt

the amount of state debt to external and internal creditors; distinguish between external and internal public debt.

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Domestic public debt is the amount of debt the state owes to its own population and enterprises; External – state debt to international banks, foreign governments, large private banks. Debt servicing is the payment of interest on debt, the gradual repayment of the principal amount of the debt.

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It is not the absolute indicators of debt that are important, but their ratio to others economic indicators states.

The amount of debt per capita. Debt to GDP ratio (it should not be more than 80%). The ratio of the amount of government debt to the volume of exports (it should not exceed the amount of exports by more than 2 times). Debt servicing costs in relation to the amount of exports (should not exceed 15-20%). The ratio of external debt to the size of gold and foreign exchange reserves.

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Debt restructuring

a process in which the terms of debt service (interest, amounts, start dates for repayment) are revised. Debt restructuring occurs when a country is unable to make payments in accordance with the original loan agreements.

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Basic principles of budget financing

achieving maximum financial effect with minimum costs; the targeted nature of the use of budget allocations; provision of budget funds as implementation progresses production indicators and taking into account the use of previously allocated appropriations; irrevocability of budgetary allocations. lending to enterprises by issuing budget loans, on which interest is either not charged at all or charged at low rates.

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Main tasks in the field of public expenditures

According to declarations of government authorities, as well as based on an analysis of the general economic situation in the country, these tasks for the near future seem to be as follows: reduce the number federal target programs, while ensuring the concentration of budget funds in the most effective and socially significant projects; reduce the cost of maintaining the state apparatus; continue decentralization of the investment process, while expanding the practice of public-commercial financing of projects; increase the efficiency of using budget allocations for national defense and safety; strengthen control over the use of budget funds; ensure priority financing of expenses.

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Plan The essence and significance of the state budget The main objectives of budget policy The principles of constructing the budget system The composition and structure of income and expenses of the state budget The budget deficit and ways to cover it Organization of the budget system of the Republic of Kazakhstan

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The purpose of the lecture: to determine the role of the state budget, its tasks and principles of construction in the organization of the country's budget system

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1. The essence and significance of the state budget The state budget is the financial relations that the state has with enterprises, organizations, institutions and the population. The state budget is a set of financial relations associated with the formation and use of a centralized fund of state funds intended to meet public needs.

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The state budget represents a system of monetary relations, mainly expressing the movement of net income of society, in the process of which a centralized state fund is formed and used.

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The state budget is based on the principles of unity, completeness, reality, and transparency. The principle of unity lies in a single budgeting procedure and a single budget document. For this purpose, a unified budget classification is adopted, that is, a grouping of state income and expenses according to homogeneous characteristics.

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The principle of completeness - here we mean the inclusion in the budget of all income and expenses of government bodies. There are gross budgets and net budgets. The gross budget includes everything gross income and government expenses. The net budget includes only net income and expenses.

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The principle of reality is necessary to prevent and eliminate false budget statements. This principle assumes that all amounts of income and expenses must be justified and truthful. At present, this principle is not observed in any country, since the directions of expenditure are obscured and the real contribution of each class to the revenue side is hidden.

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The principle of transparency means the requirement to publish data on budget revenues and expenditures in the press to familiarize the public with the composition and structure of the budget, the size of the deficit and how to cover it. IN real life this principle is not respected.

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The state budget expresses the monetary relations arising between the state and other participants social production in the process of distribution and redistribution of the value of the social product through the formation of a centralized fund of state funds and its use for the purpose of expanded reproduction and satisfaction of social needs.

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2. The main objectives of budget policy The budget mechanism is a set of forms and methods of formation and use of a centralized fund of state funds.

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3. Principles for constructing a budget system A variety of forms of ownership presupposes forecasting and planned management of the economy, which predetermines the same form of functioning of budgetary relations. The stable nature of budgetary connections, the planned form of movement of the centralized fund of state funds lead to the fact that budgetary connections are reflected in the corresponding financial document - the main financially countries.

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4. Composition and structure of income and expenses of the state budget The functioning of the budget occurs with the help of special economic forms– budget income and expenses.

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Since 1996, the structure of the state budget has been based on a new classification and consists of 5 parts. The first part, “Revenue and official transfers received,” includes 4 categories of income: Tax revenues (about 75%) Non-tax revenues (about 11%) Capital account income (about 13%) Official transfers (grants) received from external and internal sources ( about 1%)

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The second part “Expenses” includes the following functional groups: Government services of a general nature: legislative, executive bodies, fundamental scientific research(about 11%) Defense (5%) Public order and security (about 8%) Education (about 18%) Health care (about 14%) Social insurance and welfare (about 12%)

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Organization of recreation and activities in the field of culture (about 3%) Fuel and energy complex (about 1%) Agriculture, water, forestry (about 3%) Mining industry(more than 1%) Transport and communications (0.1%) Services related to economic activities (about 10%) Reserve Fund government (about 15%)

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The third part, “Lending minus repayment,” includes payments from the budget for lending and proceeds from the repayment of previously issued loans, thereby reflecting net lending. The fourth part reflects the budget deficit as the difference between the amounts of expenses and income, plus lending, minus repayments.

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The fifth part “Financing the budget deficit” characterizes the sources of covering the deficit: internal financing - through loans from the National Bank, issues of government securities external financing – from international financial organizations and foreign countries

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In some countries, the expenditure portion of the state budget is divided into a current expenditure budget and a development budget. This division is determined by budget classification. Budget classification is a systematic grouping of budget income and expenses according to homogeneous characteristics.

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The economic classification of expenses distributes them according to economic characteristics into 4 sections: Category class subclass specifics

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Category includes: running costs capital expenditures provision of loans financing

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Class, subclass and specificity clarify the purpose and nature of expenses. For example, wages workers - the basic wage of workers. Current expenses are related to the provision of budget funds legal entities to cover current needs.

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These expenses include the costs of government consumption (maintenance of economic and social infrastructure, government industries, purchases of goods of a civil and military nature, operating expenses of government agencies) 2. current subsidies to government agencies, public and private enterprises 3. transport payments 4. payment of interest on public debt

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Capital expenditures are associated with the investment of budget funds in fixed assets and intangible assets, with the creation of state reserves and reserves. In the budgets of local governments, capital expenditures are allocated as a separate block, and their totality forms the development budget.

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In terms of economic content and significance, government spending is heterogeneous. According to their economic content, they are divided into three main groups: expenses directly related to material production and expenses related to the production sphere; expenses in the non-productive sphere; expenses for the creation of state reserves

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The first group of expenses is due to economic activity state and is associated with the creation of national income. The second group of expenses is associated with the consumption of national income to meet the needs of society.

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Government expenditures of the third group are intended to create and replenish state reserves. They are necessary to meet the needs of the material and non-material spheres in emergency circumstances (natural disasters, compensation for losses, uninterrupted supply).

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By subject (target), government expenditures are divided into economic expenditures, expenditures on socio-cultural events, expenditures on science, expenditures on defense, expenditures on management

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There are two methods of financing government expenditures: Financing of self-supporting enterprises is carried out at the expense of their own resources, bank loans, and at the expense of budgetary allocations. Budgetary financing. The costs of social and cultural events, the maintenance of government bodies, and defense are financed, determined on the basis of special documents - estimates. Such institutions are called budgetary.

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Budget structure is the organizational and legal structure of the budget system, which includes its structural divisions(types of budgets), principles and forms of relationships between them

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Elements of the budgetary structure: the budgetary system and its principles, budgetary law, budgetary powers of public authorities

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The budget system of the Russian Federation is based on economic relations and the state structure of the Russian Federation, regulated by the legislation of the Russian Federation, the totality of the federal budget, budgets of the constituent entities of the Russian Federation, local budgets and budgets of state extra-budgetary funds

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The federal budget is a form of formation and expenditure of funds intended to fulfill the spending obligations of the Russian Federation. Purpose: ensuring financing of national tasks and functions; redistribution of GDP and national income across the state; formation of the main directions of budget policy; determination of the basic principles for building interbudgetary relations; ensuring the interconnection of key financial institutions (government finance, taxes, government loans and credit); regulatory impact on all parts of the financial system of society (state finance, enterprise finance and citizen finance), as well as the credit and insurance sectors; implementation of foreign economic and political activity states.

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The budget of a constituent entity of the Russian Federation (territorial, regional budget) is a form of formation and expenditure of funds intended to fulfill the expenditure obligations of a constituent entity of the Russian Federation. Purpose: providing financial resources for political, administrative, social and other functions of administrative-territorial entities; economic impact on production activities organizations within the territories of administrative-territorial entities; solving socio-economic and cultural issues.

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Types of regional budgets Federal cities Republican Territory District Regional

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The local budget is a form of formation and expenditure of funds intended to fulfill expenditure obligations municipality. Purpose: provision of financial resources to local government; implementation of local socio-economic objectives; performing a number of functions delegated from higher authorities in the field of socio-cultural and political events.

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Types of local budgets Urban districts Municipal districts Urban settlements Rural settlements Intramunicipal formations of federal cities

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State extra-budgetary funds are centralized funds of funds intended for social protection of the population. Compound: Pension fund Russian Federation; Social Insurance Fund; Compulsory health insurance funds (FFOMS and TFOMS) Purpose – financing of specific socio-economic targeted activities.

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The main tasks of the budget system: redistribution of financial resources for the purpose of structural restructuring of the economy based on priority types economic activity; providing targeted social protection population.

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Principles of the budget system of the unity of the budget system of the Russian Federation; differentiation of income, expenses and sources of financing budget deficits between the budgets of the budget system of the Russian Federation; independence of budgets; equality of budgetary rights of constituent entities of the Russian Federation, municipalities; completeness of reflection of income, expenses and sources of financing budget deficits; budget balance; effectiveness and efficiency of use of budget funds; general (total) coverage of budget expenses; transparency (openness); budget reliability; targeting and targeted nature of budget funds; jurisdiction of budget expenditures; unity of the cash register.

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Indicators of consolidated budgets are used: to analyze the generation of income and the use of budget expenditures; when developing forecasts for economic and social development; in financial planning; when developing standards for tax deductions; to determine the degree of centralization of financial resources.

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Budget law is a set of financial and legal norms regulating the budget structure, budget relations and the budget process at all stages of the formation, regulation and execution of budgets.

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The main regulatory legal documents of the Russian Federation regulating budgetary relations Constitution of the Russian Federation Budget Code of the Russian Federation Federal laws RF (on the federal budget for the corresponding period and the execution of the federal budget for the corresponding period, etc.) Decrees and orders of the President of the RF. Budget message of the President of the Russian Federation Resolutions and orders of the Government of the Russian Federation Budget messages of the heads of the constituent entities of the Russian Federation Laws of the constituent entity of the Russian Federation on the budget of the corresponding subject and its implementation Decision of the Dumas of municipalities on the budget of the corresponding municipal entity and its implementation

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The norm of budgetary law is a strictly defined rule of behavior in public budgetary relations established by the state and ensured by measures of state coercion, which establishes the legal rights and obligations of their participants.

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Classification of budget law norms: Nature regulated relations: 1.1. material, 1.2. procedural; 2. Method of influencing participants in budgetary relations: 2.1. binding, 2.2. prohibiting; 2.3. authorizing.

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Measures taken for violations of budget legislation: warning about improper execution of the budget process; blocking expenses; withdrawal of budget funds; suspension of transactions on accounts in credit institutions; imposition of a fine; accrual of penalties; others.

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Budgetary powers - established Budget Code RF and adopted in accordance with it legal acts regulating budget legal relations, the rights and obligations of public authorities (local governments) and other participants in the budget process for regulating budget legal relations, organizing and implementing the budget process.

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Budgetary powers of the Russian Federation establishing general principles of organization and functioning of the budget system of the Russian Federation, the foundations of the budget process at all levels (including its individual stages) and interbudgetary relations; preparation, consideration and approval, execution of the federal budget; implementation of budget control; determination of the general principles for the provision of interbudgetary transfers; provision of interbudgetary transfers from the federal budget; determining the procedure for establishing and fulfilling expenditure obligations of public legal entities; determining the procedure for establishing standards for deductions of income from federal taxes and fees, providing cash services for the execution of budgets of the budget system of the Russian Federation; establishing the foundations budget classification RF and the general procedure for its application, forms of budget reporting; determining the general procedure and principles for borrowing and providing guarantees at all levels, etc.

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Budgetary powers of municipalities regulation and implementation of the budget process at the local level; establishment and fulfillment of expenditure obligations of the municipality; determining the procedure for providing and directly providing interbudgetary transfers from local budgets; carrying out municipal borrowings, providing municipal guarantees, providing budget loans, managing municipal debt and managing municipal assets, etc.
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