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Бюджетное устройство РФ
Международный экономический кризис

Тема: Бюджетное устройство РФ. Основы бюджетного процесса.


Бюджет – система отношений, основанных на формировании и использовании фондов денежных средств государства или его части в рамках государственных программ и текущего финансирования.



Вопросы бюджетного устройства регламентируются:

  • конституцией

  • гражданским кодексом РФ

  • законом РФ об основах бюджетного устройства и бюджетного процесса в РФ.

  • Законом об основах налоговой системы РФ

  • Прочими нормативными документами различного уровня


Основной источник формирования государственных фондов – налоговые поступления.

Основные участники:

  • государство

  • органы местной власти управления

  • налогоплательщики

Совокупность механизмов использования бюджетных средств, порядок перераспределения денежных доходов в государстве, механизмы поступления денежных средств от бюджета до конечных получателей представляет собой бюджетную систему РФ.

В любом государстве бюджетная система – это отражение политического устройства.


  1. Формирование государственного бюджета

  2. Формирование бюджетов субъектов РФ

  3. Формирование местных бюджетов


Бюджеты субъектов РФ:

  • бюджеты республик в составе РФ

  • бюджеты краев, областей

  • бюджеты городов Москвы и С-Петербурга


Местные – бюджеты территорий внутри субъектов РФ, представляют перераспределение средств в рамках местных образований.


Существует понятие консолидированного бюджета, представляющего собой свод бюджетов в рамках РФ и дающих представление о потоках государственных финансов.

Формирование консолидированного бюджета позволяет достаточно четко анализировать структуру государственных финансов, а, следовательно, позволяет органам государственной власти, формирующих бюджет, осуществлять процесс перераспределения средств путем предоставления, нуждающимся регионам дотаций и субвенций.


Дотации – субсидирование денежных средств, направляемых в регионы в не целевом порядке.

Субвенция – целевая субсидия и направляется непосредственно для реализации той или иной программы в данном регионе.

Все  это отвечает принципу единство бюджетов.

С другой стороны, существует некая обособленность или самостоятельность местных органов власти в рамках формирования бюджетов. Республики, края, области и т.д. в рамках имеющихся фондов, формируемых не основе принципов перераспределения денежных средств внутри государства, выражающаяся в праве органов местного управления формировать по своему усмотрению и утверждать порядок перераспределения денежных средств.

Важно: наличие факта, что бюджет РФ формируется на основе 35% ВВП.

Целесообразно: обеспечить рациональное использование денежных средств с высоким экономическим эффектом.


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