Providing the necessary financial resources of exercise costs. Financing of the tourist sphere
Depending on the subject-targeted purpose of funds of organizations distinguish financing: wages; acquisition of long-term items; rental; transportation costs; overhaul; capital construction; other current expenses.
Financing Organized on principles: planned; target focus; irrevocability of allocations allocated from budgets of all levels; expenditure of funds in accordance with the business plan of the enterprise or the estimates of organizations; Compliance with the economy regime. The principle of planity means that financial resources are provided for in relevant budgets, extrabudgetary funds, business plans of commercial enterprises, estimates of the budget of organizations, financial plans of public organizations and other economic structures. The principle of targeted direction involves the use of funds for the specific goals and objects provided for by the plan. The principle of irreferavability means that the financial resources provided by regions, enterprises, organizations (subsidies, subsidies, investments) directly them are not reimbursed, which is the difference between the budget financing From lending based on the return received by the Borrower for a certain period of funds with the payment of interest for the use of the loan. The principle of consumption of funds in accordance with the business plan of the enterprise or the estimates of organizations implies the allocation of financial resources only when led by the previously obtained amounts. The principle of compliance with the regime of economy means the right and rational spending of funds, strict compliance with the financial discipline established by norms and regulations.
For a market economy, a multitude of sources of financial support for production costs and development activities are characterized. In general, they are divided into 3 groups: own funds of enterprises; loans of commercial banks; Assignments from budgets.
Structure sources financing Not stable. It changes in the development of the economy, financing and monetary policy state. In the context of the development of market relations and the transition to commercial calculation and self-financing by the main source financing are own means of enterprises. In recent years, the role of a commercial loan has increased, the share of budget allocations in sources has decreased financing current and capital costs.
Financing - ensuring the necessary financial resources of the cost of implementing certain activities.
Financing is carried out on principles:
Planned tools are provided for budgeting (financial plan);
A focus-use of funds is allowed only on the objects and goals provided for by the plan;
Irrevocable-in recipients of funds does not arise obligations to return them;
Media separation as they are spent;
Economy-rational expenditure of funds.
In general, the definition is quite acceptable for the conditions of the modern economy. It should be added that these principles of financing are fully incorporated into the current budget process.
Regarding the proposed content of the concept of "financing", it is obvious to arguing. It may not seem to be strict enough. At the same time, we will not claim the exhaustive nature of this definition. For further study of the issue of financing, a sufficiently reduced characteristic.
It should also be noted that financing should not be confused with the "purchase and sale relationship", where there is a counter movement of financial resources and their material or intangible equivalent in the form of a product or service. For further study, this is important because, strictly speaking, not every receipt of money or material objects in the educational institution is funding. This question can be discussed.
Estimated financing - Separation of funds from the state (municipal) budget to cover the expenditures of institutions in accordance with the estimate. Estimated financing is carried out (more precisely - should be carried out) in accurately compliance with the purpose of the cost and costs of costs established by the funding authority, taking into account the profile and features of budgetary institutions. Costs are grouped in accordance with the budget classification, which determines the purpose of the allocations for each estimate. The need for funds is justified by the appropriate calculation for each type of costs. Expenses not provided for by estimates or exceeding estimated appropriations, as well as an increase in costs due to any other sources.
Estimation of the budget institution - Document, which determines the volume and quarterly distribution of budget allocations in the entire expenditures of this institution, compiled in the context of articles of the budget classification and in accordance with the established requirements.
The remaining definitions necessary for understanding budget financing issues are established by the Budget Code of the Russian Federation and other legislative acts.
- Ensuring the activities of commercial organizations at their own funds.
Self-financing involves receipt of profit by commercial structures and the direction of its financing of the current cost of the enterprise, coverage the costs of expanding and improving production, updating products, taking into account the requirements of the market, increase wages of workers, meeting the social needs of the labor collective.
Self-financing does not mean the use of all income and profit to their own needs. Commercial enterprises and organizations of all forms of ownership must fulfill their financial obligations to the state, fully and on the time being transferred the necessary funds in extra-budgetary funds. In case of deficiency of own funds, the enterprise can attract a bank loan, providing its timely repayment and payment of interest at the expense of its own financial sources.
Estimated financingProviding funds from budgets of different levels (federal, subjects of the Russian Federation and local) to cover the cost of budgetary institutions in accordance with the approved estimate.
The institution is funded from the budget, depending on the subordination of a state authority or the local government body. According to the estimate, institutions of education, culture, health, social security, state authorities and local governments, courts, law enforcement agencies and state security bodies, national defense activities are funded. Funds from the budget are provided by estimate of income and expenses. Allowance on the content of budgetary institutions is determined on the basis of projected volumes of providing state or municipal services. Budget allocations have strictly targeted appointment in accurately compliance with divisions, functional departmental and economic classification of expenses. They are determined by detailed calculations for each article and element of costs, taking into account planned production indicators and mandatory or calculated standards and costs per unit costs. It is not allowed to include in estimates on the appropriations in excess of approved norms. Institutions are funded on the basis of an approved annual with a quarterly breakdown of a summary budget painting, taking into account the changes made to it during the year.
If budget approval after January 1, the funds of the budget year, the funds will continue until the adoption of the budget is spent on the relevant sections of functional and departmental classifications of expenses in the amount not exceeding j. The allocations of the previous year per quarter (not more than 1/12 - per month). Budget allocations are planned in annual and quarterly amounts, so their use is limited by the framework not only of the budget year, but also a quarter. Budgetary institutions without the permission of the main manager of budget funds are not entitled to move the allocations between the quarters. Funds from the budget are provided as the plan on the network, states and contingents are fulfilled and taking into account the use of previously released funds. Failure to fulfill operational-network indicators, late commissioning of new capacities by budgetary institutions entail a decrease in budget financing. Expenses are not allowed in excess of approved appointments or not provided by estimates.
Economical and expedient use of funds is achieved by monitoring the reasonable planning of allocations and the targeted use of budgetary funds. Institutions are not eligible to send funds saved by one expenses to increase other expenses (in particular, funds saved on material costs cannot be sent to pay). Improving estimated funding is to increase the reasonable planning through the development and application of government minimum social standards, financial norms focused on the final results of the activities of institutions, rapprochement of the needs of institutions in the means and size of budget allocations allocated to finance their costs.
Financing- (English Financial) - ensuring the necessary financial resources of the cost of developing enterprises, industries, economics as a whole, social sphere, regions, to ensure the country's national defense and the development of other spheres of society. It is carried out at the expense of enterprises, budgets of various levels, extrabudgetary funds, private investors, other sources. Volume financing Determined on the basis of planned costs and sources of their security. In commercial enterprises, financial resources and financial relations are reflected in the business plan of the enterprise (section of the business plan "Financial Plan of a Commercial Enterprise"). The costs of current maintenance and to expand the activities of institutions and organizations consisting on estimated funding are carried out mainly at the expense of federal or municipal budgets, as well as the budget of the subject of the Federation.
Depending on the subject-targeted purpose of funds of organizations distinguish financing: wages; acquisition of long-term items; rental; transportation costs; overhaul; capital construction; other current expenses.
Financing Organized on principles: planned; target focus; irrevocability of allocations allocated from budgets of all levels; expenditure of funds in accordance with the business plan of the enterprise or the estimates of organizations; Compliance with the economy regime. The principle of planity means that financial resources are provided for in relevant budgets, extrabudgetary funds, business plans of commercial enterprises, estimates of the budget of organizations, financial plans of public organizations and other economic structures. The principle of targeted direction involves the use of funds for the specific goals and objects provided for by the plan. The principle of irreferavability means that the financial resources provided by regions, enterprises, organizations (subsidies, subsidies, investments) directly them are not reimbursed, which is the difference between the budget financing From lending based on the return received by the Borrower for a certain period of funds with the payment of interest for the use of the loan. The principle of consumption of funds in accordance with the business plan of the enterprise or the estimates of organizations implies the allocation of financial resources only when led by the previously obtained amounts. The principle of compliance with the regime of economy means the right and rational spending of funds, strict compliance with the financial discipline established by norms and regulations.
For a market economy, a multitude of sources of financial support for production costs and development activities are characterized. In general, they are divided into 3 groups: own funds of enterprises; loans of commercial banks; Assignments from budgets.
Structure sources financing Not stable. It changes in the development of the economy, financing and monetary policy state. In the context of the development of market relations and the transition to commercial calculation and self-financing by the main source financing are own means of enterprises. In recent years, the role of a commercial loan has increased, the share of budget allocations in sources has decreased financing current and capital costs.
Funding budget- (English Budget Financial) - provision of budgetary funds on a non-refundable and returnable basis to all budget trails in accordance with established legislation for full or partial coverage of their expenditures for the activities provided for in the approved budget.
Funding budget - one of the current forms of coverage of the expenditures of business entities; It is used to ensure costs that have an in-department, regional and local importance, with their financing, respectively, from the federal, regional and local budgets. Funding budget carried out in accordance with the established principles by using special forms and methods for providing budgetary funds; In the course budget financing There is state financial control over targeted, economical and efficient cash spending.
Principles budget financing It can be divided into: general concerning all budget trails; Private, defining the procedure for providing budget funds to enterprises, organizations and institutions, depending on their organizational and legal form and the method of management. The general principles in Russia include: compliance with the legality of financing (budget leave can only occur on the basis of the approved budget and consolidated budget painting); the target nature of budgetary funds; Allocation of funds within the limits of budgetary obligations recognized by the body executing a budget, and taking into account the use of previously released budget allocations. Private attributes to the principles that differ depending on which budget funds are also provided to which objectives. Thus, for budgetary institutions, the principle of dependence on the amount of funding from established norms and actually achieved indicators on the network, states and contingents.
Budgetary funds may be provided in the following formas of financing: allocations of various kinds (for the content of budgetary institutions; for the payment of goods, works and services performed on state and municipal contracts; for the implementation of individual government powers transmitted to other levels of power; etc.); transfers to the population and lower budgets; budget loans to legal entities (including tax credits, delay, installments, etc.); investments; loans, subsidies, subventions, subsidies; funds for servicing debt; loans to foreign countries, etc.
Russian system budget financing in the 90s. Significant changes have undergone compared to the system of the former USSR: the volume of budget subsidiaries of enterprises based on improving the subsidiary mechanism - budgetary funds began to stand out for specific types of products and on a strictly defined time; The activities of specific enterprises are funded within the framework of targeted programs; funds are allocated within budget commitments recognized by the body executing a budget and established limits; Budget lending was introduced using the principles of payability and repayment. The procedure for granting funds from the budget depends on the organizational and legal status of the enterprise, organization, institution. For example, funding budgetary institutions is carried out in a permanent order in strict accordance with the appointments provided for in their annual, with a quarterly breakdown of estimates and in the measure of the fulfillment of the state (municipal) tasks established by him. At the same time, changes made in the estimate in the prescribed manner are taken into account, and all the requirements of financial and budget discipline are complied.
Funding budget Casual enterprises (factories, factories, farms) are made in accordance with the plan-order and development plan, according to the Ministry of Economic Development and Trade of Russia and the Ministry of Finance of Russia. Facilities to state enterprises are allocated from the budget to: the implementation of state investment programs, R & D, the content of social infrastructure facilities; compensation for damages from the execution of the plan-order; Conducting conversion activities, etc.
Unused budget funds upon the expiration of the year, government enterprises are required to return to the budget. According to state and municipal unitary enterprises, based on the principle of economic management and functioning on commercial principles, funding budget partially can be carried out under conditions of payability and repayment; On the same conditions, budget funds are provided with non-state commercial enterprises who won the competition of investment projects. Their costs are funded within the amounts approved by the budget for the appropriate year. Specific measures are funded on the paid and return basics, especially allocated in budget expenditures. These include: Activities for state support of products from the territory of the Far North and the area equal to them with limited deadlines; expenses for the formation of the Federal Food Fund; Activities associated with ensuring the agro-industrial complex with machine-building products based on long-term leases (leasing); the cost of replenishing the Fund of Preferential Lending; Measures to provide short-term financial support for enterprises carrying out a structural reduction of production or exporting manufacturing products, etc.
Borrowers of budget funds are Russian enterprises and organizations that are legal entities, with the exception of enterprises with foreign investment, as well as the executive authorities of the constituent entities of the Russian Federation and local governments. For the late refund of budgetary funds and the delay in payment of interest is charged fine in the established amounts. Budget financing It may also be distributed to non-state commercial organizations carrying out new construction, technical re-equipment and reconstruction of their production. However, budget funds at the federal level are allocated only by decision of the Government of the Russian Federation, which is accepted on the basis of economic justification, in the presence of the necessary design and estimate documentation and positive examination, and only subject to the participation of Russia or an increase in the share of its property in the authorized capital of these organizations. Such participation and an increase in the proposal of the state of the state is achieved by transferring to federal property at the nominal value of additional shareholders (shares) for the amount of budgetary funds provided. Similarly, issues with budget financing of non-governmental enterprises and at the regional, as well as municipal levels with the allocation of funds from the relevant budget are solved.
Methods budget financingReflecting budget consumption include: the write-off of funds from a single budget account in the amount of confirmed budget liabilities in favor of individuals and legal entities; A cash offset (subject to the debt of the budget proper on non-tax payments to the budget).
Perfection budget financing Russia will contribute to the transition to the budget subsidy of commercial enterprises based on the results of a competitive struggle of applicants for subsidies and the selection of the most effective investment options for budget funds. This method will allow Russia to really resolve the possibility of the possibility of the equity participation of the state and economic entities in covering certain types of expenses. With perestroika budget financing The experience gained by world practice investing resources in social production (so, in Japan gives preference to financial support for economically strong, not weak enterprises, which, thanks to budget subsidies, are given the opportunity for a significant jerk forward).
Funding budget It should be wider, on the one hand, to maintain the achieved level of socio-cultural service of the population, on the other - to achieve the optimal structure of industries, taking into account social priorities. It is important that in the budget of any level of the size and deadlines for the receipt of money accurately comply with the requirements budget financingSo that there are no delays with financing due to late and incomplete receipt of funds to the budget. Empty treasure funding budget- Not only the result of the crisis state of the economy, but also testimony of miscalculations made in the management of state and municipal finances, including due to the imbalance of the budget and the insufficient validity of the established financing limits that should not exceed the amounts of real incomes. With a decrease in budget revenue receipts or sources of deficiency in the process of budget execution in budget financing A budget reduction mode may be provided or the cost lock mode.
Financing innovationThe direction and use of funds for the development, and the organization of the production of new types of products, services, the creation and implementation of new equipment, the development and implementation of new technology, innovations in the field of social services, the development and implementation of new organizational forms and management methods.
Financing innovation Includes funding research and development and costs associated with the organization of new types of products, services, the introduction of new equipment and technologies, which in a smaller part represent the current expenses of the enterprise and in greater - capital investments funded by relevant sources. Since innovation activities include a number of stages and it employs various enterprises and organizations (research, design, design, experienced, testing, experimental organizations, enterprises of various industries, implementing firms), it is important to ensure consistent financing of all its stages (R & D, the development of a prototype , creation of a head pattern, serial production of a new type of product) and all participants. The development and proper financing of innovative programs, project financing (lending), the creation of special institutions (organizations), financing innovative activities, innovative funds, innovative banks, venture capital funds contributes to the decision of this task.
Financing of research and development work (R & D)Direction and use of funds for research and development work. The internal costs of civil R & D were in 1998 (by percent. In GDP): in Russia - 0.7 percent., In Sweden - 3.6, in Japan - 2.8, in the US - 2.3, in Germany - 2 , 3 percent. In 1999, in Russia, the federal budget accounted for 49.9 percent. total financing amount Niocarian, the share of the enterprises of the entrepreneurial sector - 15.7 percent., own funds of scientific organizations -10.4 percent., extra-budgetary funds - 6.9 percent., Foreign sources - 16.9 percent. At the expense of federal budget funded Niocarianprovided for by the Federal Target Scientific and Technical Program for 1996-2000 "Research and Development on Priority Development of Science and Civil Appliances", Federal Target Investment, Social, Conversion, Environmental Programs, International Projects, orders of the Ministry of Industry national economic programs and projects (the term for the implementation of projects on request - 1-2 years). The funds stipulated in the federal budget to finance science are transferred to recipients through facial accounts in the Federal Treasury of the Russian Federation.
Financing Niocarian It is made only under contracts, contracts approved by estimates. Federal budget funds are sent to financing Niocarian on an irrevocable and returnable basis. Returnally, highly efficient applied scientific and technical developments, carried out within federal targeted programs and projects, international targeted programs and projects, orders of the Ministry of Industry of Russia, ministries and departments on Niocarian. Costs on Niocarian They are financed either directly from the federal budget, or from budget funds: the Russian Foundation for Fundamental Studies, the Russian Humanitarian Scientific Foundation, the Fund to promote the development of small forms of enterprises in the scientific and technical sphere. NiocarianPerformed by scientific organizations on programs (orders) of the subjects of the Russian Federation are funded at the expense of territory budgets.
Research and development organizations perform Niocarian and on orders of enterprises, organizations, associations, banks at the expense of their own, attracted and borrowed funds of customers. Payment of these works is carried out in accordance with concluded agreements on contractual price constraints of the market Niocarian, degrees of novelty, commercial value, significance Niocarian For customer, the effectiveness of the executed Niocarian. Enterprises and organizations perform Niocarian Within its own innovation activities at the expense of own funds: depreciation deductions for intangible assets; profits remaining at the disposal of the enterprise; funds from renting premises, scientific instruments in leasing; funds from the sale of patents, "know-how"; Means of joint-stock companies from the sale of bonds, shares, etc.
Costs on Niocarian Finance also at the expense of extrabudgetary funds: sectoral and inter-sectoral, formed by voluntary contributions: enterprises and organizations in the amount of up to 1.5 percent. cost of products sold; The Russian Fund for the Technological Development Fund of the Ministry of Industion of Russia, formed by the transfer by ministries, departments, concerns, corporations, associations and other associations 25 percent. Amount of funds entering industry and inter-sectoral funds formed by them Niocarian, and other sources. Niocarian Due to industry and intersectoral extrabudgetary funds are funded on a non-reflective basis, and at the expense of the Russian Fund for Technological Development - on a REGENT-based basis. For financing highly efficient Niocarian Research and design organizations use bank loans. International Scientific and Technical Programs Niocarian, performed on orders of foreign companies in enterprises of a mixed form of ownership, are financed (along with other sources) at the expense of foreign investors. Separate funds, organizations (domestic and foreign) provide citizens and legal entities of grants for specific scientific research on the conditions provided for by the grantors.
Financing constructionDirection of funds for technical re-equipment, reconstruction, expansion, new construction.
Financing construction It is carried out on the basis of investment projects and business plans of enterprises. In investment projects of technical re-equipment, reconstruction, expanding the actions of enterprises, new construction are determined by the types of products, its quality, the size of the disposal and introduced production capacity, the number of departing elements of fixed assets and proceeds from their implementation, production volumes, construction terms, capital investments and Their structure, sources of financing investment, indicators of their effectiveness, risk of investment. The indicated indicators of the investment project "are embedded" in almost all sections of the business plan of the enterprise (including the financial plan and section "Financing Strategy"). The investment project and business plan provide for the amount of financing of investment (by month, quarters, years) with sources of funding: depreciation deductions, profit, revenue from the implementation of elements of fixed assets, revenue from securities emissions, the amount of the loan received, etc.
In the construction of the construction in the business method, the company itself purchases the equipment itself, performs construction and installation work), there is a financing construction by paying the price of equipment, building materials, works of builders and installers, transportation costs, etc.).
In the construction of a contracting method, the company orders (preferably by holding a contest) to the design organization to develop design and estimate documentation and finances this work in the form of advance payments, or in the form of payment for the finished parts of the project, or in the form of payment of the contract price for the finished project. Next, the enterprise-the Customer purchases the equipment, concludes a contract (preferably according to the results of tenders, trading) with the general contractor for the implementation of construction and installation work and finances these works in accordance with the Agreement in the form of advance payments, or in the form of payment for completed stages of work, or in The form of payment of the contractual price for the entire amount provided for in the construction and installation contract. When building a turnkey facility, the Customer pays the General Contractor for the contract price of the object, calculated on the cost of the project, equipment, construction and commissioning and commissioning work. To control the financing of capital investments in the enterprise account for the budget of capital expenditures, including the painting of construction costs (by types of capital investments, on construction facilities, often on each unit of equipment) according to capital investments plan, as well as their sources of funding (including sources received in The progress of the project - revenue from the sale of replaceable elements of fixed assets, depreciation on acquired in accordance with the project and installed machines, etc.) with the distribution of months, quarters, years. During the construction of an object at the expense of a loan of commercial banks (including banks specializing in crediting investment), the Customer (borrower) submits a statement, consolidated estimated calculation, technical and economic calculations, characterizing the effectiveness of the project (payback period, the level of profitability of capital investments), The schedule of receipt of payments of the enterprise-borrower, documents confirming the availability of a loan (guarantee, contract of pledge, insurance policy, etc.), and other documents in accordance with the requirements of the Bank. The Bank estimates the risk of this transaction and decides on the issuance of a loan. In the case of a positive decision, the Bank concludes an agreement (loan agreement) with a borrower company and gives it money in accordance with the Treaty, and the enterprise finances the construction of an appropriate facility at the expense of these funds.
In project financing, capital investments are united by financial and other resources of a certain group of enterprises and organizations, as well as individuals for financing construction object (from the design stage before start). A combination of resources of credit institutions in order to lend to the construction of an object, the operation of which will give a sufficient influx of money for service and debt payment, is called project lending.
The main participants of project financing are the founders of the project (project initiator), lenders, contractors; Potential participants - the state, suppliers of raw materials, materials for the construction and operation of the facility, the company-consumers - consumers (services) of the object, insurance companies, agencies for export credit, etc.
Project financing construction The object requires an effective risk support system, including specific contracts for the sale of future products or the provision of future services (English Take-Or-Pay), various types of guarantees: a guarantee of the contract execution (English Performance Bond), a guarantee of the completion of the contract (English Completion Bond ) and others are used by various forms of risk allocation between the founders of the project initiator and investors (creditors): lending to full regression; lending with the right of partial regression; Lending without the right regression. Sources of financing of capital investments: long-term debt financing (loans, including syndicated, bond emissions); long-term share financing (share emissions); Leasing financing, etc.
Foreign banks issue Russian borrowers as ordinary and "related" loans obliging, for example, the customer to purchase equipment for this object at the expense of these loans (or take it in, leasing) from foreign firms associated with the creditor bank.
Financing construction Objects of national importance are carried out at the expense of the federal budget, regional importance - at the expense of the budgets of the subjects of the Federation, local significance - at the expense of local budgets. Funds of the federal budget are sent to the implementation of federal investment programs that ensure the structural restructuring of the economy, the solution of environmental problems, the conversion of the defense industry, etc. The funds of the budgets of the subjects of the Federation - to fulfill regional investment programs, the construction of social facilities, the development of the local production base, etc. From the federal budget are sent to customers to financing capital investments in accordance with budget assignments through the facial accounts of the Federal Treasury. Employees of the treasury check documents submitted by customers - contracts, consolidated estimated calculations, invoice, acts of acceptance and commissioned work. After checking the money on the customer's payment orders within the estimates are written off from the personal account.
Budget capital investment allocations are allocated on irretrievable or on a returnable basis. On the terms of repayment and payability, the costs of implementing highly efficient investment projects posted on a competitive basis, including projects that have passed a competitive selection in the manner prescribed by the Government of the Russian Federation were financed. For the inappropriate use of enterprises and organizations of the federal budget funds provided for financing investments on a non-refundable and returnable basis, a fine is charged.
In accordance with the Federal Law on the Development Budget of the Russian Federation (1998), at the expense of the Development Budget, investment projects can be financed, as well as the fulfillment of the commitments of the Government of the Russian Federation for the state guarantees provided by investors in the prescribed manner under the terms of repayment, payability and urgency. Development budget funds are allocated by lending to investment projects selected at competitions in addition to the investor's own funds and other sources of resource financing, as well as directly investment in the property of commercial organizations carrying out investment projects, with the appropriate increase in the share of the state in the authorized capital of these organizations. Relations arising from the placement of the development of development budget funds are governed by the Regulations on the assessment of the effectiveness of investment projects when placing a competitive basis for centralized investment resources of the development budget of the Russian Federation. Separate enterprises of the federal significance in solving federal authorities may be provided with a tax credit. This means that enterprises undertake to finance investment definitely the amount of profit, which they should have been transferred to the federal budget in the form of income tax. Upon expiration of the draft time, when the main funds will be created as a result of investments, the company is obliged to contribute to the budget the appropriate amount, as a rule, by parts with the payment (or without payable) of the established interest.
The construction of housing is carried out at the expense of various sources. If housing was built at the expense of federal, regional, local budgets, regional and local extrabudgetary funds for the development of housing, organizations of organizations, enterprises, then it is transferred to the relevant authorities, organizations, enterprises. Regional and local extrabudgetary funds for the development of housing construction are formed due to voluntary contributions from enterprises, organizations, public associations and citizens of the Russian Federation, as well as foreign legal entities and individuals; target loans under the guarantees of the executive authorities of the subjects of the Federation or local governments within their competence; dividends received from operations with securities acquired for temporarily free fund funds; fees for engineering, information and other services provided by the Funds in accordance with the legislation of the Russian Federation. Funds of these Funds are spent on: Building housing, engineering training for new housing construction, construction and repair of housing facilities, construction of social infrastructure facilities, social support for low-income groups for paying for construction, acquisition and content of housing, the development of the manufacturing base of the house-building; Acquisition of securities, including state, in order to obtain revenue directed to the development of housing construction. If housing is built at the expense of own means of building organizations or their loans, it is sold to municipalities, citizens, organizations, real estate firms. Municipalities provide accommodation to citizens or free or partial payment (the rest of the housing prices are housing subsidies), or sell citizens, organizations at a market price. Citizens buy housing from construction organizations, real estate firms, municipalities at a market price due to their savings acquired housing bonds, certificates taken from banks of ordinary (without deposit of housing) and mortgage (secured housing) loans. Mortgage banks sell mortgage loans taken by citizens (citizens' debts) by the federal agency of mortgage lending. Thus, mortgage banks receive money for issuing mortgage loans to other citizens.
Special-purpose financing- (English Target Financial) - allocating financial resources, cash with targeted purpose to ensure the interests of the investor using a system of measures to achieve predetermined goals, solving the socio-economic problem, creating a specific object.
Facilities target financing subject to separate accounting. In accounting, a group of accounts "Targeted financing and receipts" is allocated, which reflect the funds received from the budget, special-purpose funds, from other organizations, individuals for the implementation of targeted activities (for example, the conduct of R & D, training, the content of children's institutions and etc). The loan of these accounts reflects the receipts of funds, and on the debit - their use on scheduled activities; The balance of funds is shown on each reporting date. To the composition of net assets target financing Do not turn on.
As is well known from the Constitution of the Russian Federation and concretizing the constitutional guarantees of educational legislation:
All must be provided with pre-school education, general secondary education and primary vocational education (according to the Middle Professional Constitution);
Free secondary vocational education and higher professional education should be ensured by those who passed the corresponding competitive selection on the declared conditions.
These are the initial positions that the education financing system should be based.
It is clear that free education is for students (their families), but not for the state, which should ensure the fulfillment of constitutional guarantees, paying from public funds:
Work teachers and teachers;
Maintenance, repair, ensuring the heat and energy of educational premises;
Building;
Acquisition for the educational process of benefits, appliances, equipment, etc.
All this requires expenses, the sizes of which are determined by two main groups of factors:
1) the procedured for determining the amount of funds sent to the education system and the distribution of these funds between educational institutions;
2) quantitative parameters of the education system (useful to recall the definition) and, accordingly, the need for funds to ensure its normal functioning.
Despite its evidence, these factors are not so simple.
Quantitative system parameters must be represented not only in part of the network of educational institutions, but also as the quantitative parameters of the two other components of the education system:
Educational standards and educational programs - what and how much is required to implement them;
Education authorities and encountered organizations - what and how much need to successfully work bodies of governments, which organizations should be in their jurisdiction and that these organizations need to solve the tasks set before them.
The task of this scale is very complex. So far, it has not been solved to be fully solved, which is especially noticeable when discussing issues related to the disadvantage and (or) by defining the necessary amounts of budget financing of education.
World practice shows that the education system has the ability to function normally and develop, ensure complete overall secondary education for all citizens of the country, when the costs of these goals are at the level of 5-7% of GDP, regardless of, of course, the specific conditions and traditions of each country.
These data do not allow to answer the question of whether enough funds are allocated for education. In addition, the proportion of expenditures is determined from country expenses and GDP countries. However, the above indicators have not a very significant variation, which may indicate the presence of some common patterns in determining government spending on education.
At the same time, the volumes of publicize the formation of public funds are almost everywhere assessed as insufficient, which in a certain sense can be represented as a permanent factor-lack of resources. The impact of this factor makes it look for additional sources to form the mechanisms of rational use of available resources.
The main type of resources allocated to the education system in Russia are funds of budgets of various levels, i.e. public funds.
In particular, in day educational institutions, the share of financing from state and municipal budgets in 2010-2011. was 96.6 and 97%, respectively.
As can be seen, the main source of financing education is the budgets of all levels. The share of budget financing in the total volume exceeds 80% and is a rather stable indicator. It should be borne in mind that the given data includes, in fact, only two sources and do not take into account others, for example, voluntary donations, income from the production and implementation of educational institutions of goods and "non-educational" services. Their share is small, in statistical materials to trace it difficult. Comparing the indicators of the table. 5.2 With the above data on the share of extrabudgetary revenues in general education institutions, it can be concluded that the main part of extrabudgetary revenues enters the education system through the institutions of vocational education.
We present some necessary definitions that can be relying when studying issues related to education financing.
Financing - ensuring the necessary financial resources of the cost of implementing certain activities.
Financing is carried out on principles:
Planned tools are provided for budgeting (financial plan);
Target orientation - use of funds is allowed only on objects and goals provided for by the plan;
Irrevocable-in recipients of funds does not arise obligations to return them;
Allocating funds as they are spent;
Economy-rational expenditure of funds.
In general, the definition is quite acceptable for the conditions of the modern economy. It should be added that these principles of financing are fully incorporated into the current budget process.
Regarding the proposed content of the concept of "financing", it is obvious to arguing. It may not seem to be strict enough. However, we will not claim the exhaustive nature of this definition. For further study of the issue of financing, a sufficiently reduced characteristic.
It should also be noted that financing should not be confused with the "purchase and sale relationship", where there is a counter movement of financial resources and their material or intangible equivalent in the form of a product or service. For further study, this is important because, strictly speaking, not every receipt of money or material objects in the educational institution is funding. This question can be discussed.
Estimated financing - Allocation of funds from the state (municipal) budget to cover the expenditures of institutions in accordance with the estimate. Estrace financing is carried out (more precisely, it should be carried out) in accurately compliance with the targeted appointment of costs and costs established by the funding authority, taking into account the profile and features of the activities of budgetary institutions. Costs are grouped in accordance with the budget classification, which determines the target focus of the appropriations for each estimate. The need for funds is justified by the appropriate calculation for each type of costs. Expenses not provided for by estimates or exceeding estimated appropriations, as well as an increase in costs due to any other sources.
Estimation of the budget institution-document, which determines the volume and quarterly distribution of budget allocations for all expenses of this institution, compiled in the context of the budget classification articles and in accordance with the established requirements.
The remaining definitions necessary for understanding budget financing issues are established by the Budget Code of the Russian Federation and other legislative acts.
Financing - ensuring the necessary financial resources of the cost of implementing certain activities. In our case, on the implementation of the educational process, i.e. To implement one or more educational programs and / or content (education) of students, pupils. Financing assumes:
- - targeted use of funds - the expenditure of funds for established predetermined objectives;
- - irretrievability - the funds granted by the educational institutions are not directly returned, not reimbursed. In the "classic" concept, financing is defined as "providing the necessary financial resources of the cost of development of the national economy." Financing is carried out on principles:
- - Plannedness - funds are provided for budgeting (financial plan);
- - allocating funds as they are spent;
- - Economy - the right and rational spending of funds.
In general, the definition is more voluminous, but quite acceptable. It should be added that these principles of financing are fully incorporated into the current budget process. Estimated financing - the provision of funds from the state budget to cover the expenditures of non-production institutions, as a rule that do not have their own income. Estrace financing is carried out (more precisely) in accurately compliance with the intended purpose and costs and costs established by the funding authority, taking into account the profile and features of the activities of budgetary institutions. Costs are grouped in accordance with the budget classification, which determines the target focus of the appropriations for each estimate. The need for funds is justified by the appropriate calculation for each type of costs. Expenses not provided for by estimates or exceeding estimated appropriations, as well as an increase in costs due to any other sources.
Estimation of the budget institution is a document determining the volume and quarterly distribution of budget allocations for all expenses of this institution.
Since the main source of education financing is the budget (state and municipal), then the financing of education is determined by the following factors:
- - system of state and other bodies involved in the process of financing education;
- - procedure for developing forecasts of budget requirements, projects of the expenditure part of budgets for education financing;
- - procedure (order) itself financing education from the budget.
At this stage, two important components of the financing system are:
- - financing scheme;
- - Distribution of functions between bodies involved in financing.
The following bodies participate in the financing process at the federal level:
- - President of the Russian Federation (Higher Official);
- - Federal Assembly of the Russian Federation (legislator);
- - Government of the Russian Federation;
- - Ministry of Finance of the Russian Federation, including the system of federal treasury and its territorial bodies as an integral part of the Ministry of Finance;
- - Federal ministries and departments that are in their jurisdiction of educational institutions funded from the federal budget;
- - authorized banks (conductive network);
- - Actually educational institutions of federal maintenance (spending). An important mechanism of budget financing of educational institutions is the regulatory value of the federal standard of budget financing. The federal standard of budget financing is the regulatory value of the implementation of the state educational program during the year by types and types of educational institutions per student. The size of the federal standard is the minimum cost, mandatory for the execution of budgets of all levels. With its calculation, the following costs are not taken into account:
- 1) current (utilities, i.e.: heating, lighting, water supply, sewage and other);
- 2) long-term (capital) costs.
Their financing occurs in addition to the standard.
All funds entering the educational institution are not from the budget, of course, are extrabudgetary. In this case, the distinctive feature is their "non-service" to the source of the receipt, i.e. To the budget (no matter what kind of budget). It may be not the most successful classification, but it firmly entered the source, and the term has a generally accepted character. Thus, sources of receipt of funds to the educational institution are divided into budget and extrabudgetary. This does not mean that budget funds cannot move under the state of acquiring a state (owner of budget funds) of any goods and services. The state naturally may acquire both for their needs. Therefore, to understand the financing it is necessary to introduce another important feature: only its founder-owner can finance the organization (by definition given in the Civil Code of the Russian Federation, article 120).
To finance the educational institution, therefore, may state or municipality, and maybe a private person. In addition, the concept of "self-financing" is known. Self-financing is funding for the organization of its own works (carried out within the Organization) at the expense of the ownership (disposal) of this organization. The results of this work may be:
- - Consumed in the same organization, in this case, self-financing is presented in the form of reimbursement of its own costs for the performance of work at their own account;
- - obtained in the form of a certain product, an intelligent object, etc., which may be further implemented, which will compensate (fully, partially or with profit) costs, or postponed "to the reserve, in the back", etc. But since both of these options have a specific product as a final result, in one form or another used by the Organization, then, strictly speaking, it is not financing. Rather, it should be attributed to the acquisition of the organization of goods, works, services (at least from their employees). Another question is if the organization spends its funds for conducting, for example, research works that do not bring a tangible result (at least on a certain period of time), then this is probably a self-financing of its own work. Thus, financing can be carried out from the following sources:
- - the budget of the founder;
- - sponsorship;
- - Own funds at the disposal (property).
And if it is even more accurate, you should specify that the objectives of the organizations that remain from it may be used on the purpose of their own financing after the repayment of costs incurred to obtain these funds, i.e. Profit, and even after settling relations with the tax system.
The sources of extrabudgetary funds can be attributed to:
- - revenues from the sale of goods, works, services (income from the implementation of various activities);
- - revenues from non-engineering activities (these are all sorts of fines, penalties, penalties, etc.);
- - donations (gifts, sponsorship, transfer by will, etc.)
All these sources of extrabudgetary funds are present in the activities of educational institutions.
Classify extrabudgetary receipts (income) can probably in different ways. Basic elements of classification can be elected two main groups that determine the nature of the activity, financial result and possible tax consequences. These groups include:
- 1. Main activity:
- - implementation of one or more educational programs, content, upbringing students (pupils);
- - conducting research and development;
- - Activities for the provision and maintenance of the educational and research process.
- 2. Other activities, including other arrivals, i.e. Other issued by educational institutions Activities that bring revenues and not related to the specified types of main activities.
The federal budget funds are sent for the content of educational institutions of federal, on the implementation of federal educational programs, to educational subventions under financial transfers to the subsidy regions. The funds of the budgets of the regional and municipal levels provide for appropriate to the content of educational institutions, as founders of which are the executive authorities of the subjects of the Federation, as well as the implementation of programs of the relevant subjects of the Federation and municipalities.
The term multi-level financing is applied in cases where funding for certain events or educational institutions is carried out from the budgets of various levels. In cases where the term multichannel financing is applied, it is meant that the sources of the receipt of financial resources are not only budget allocations of various levels, but also different types of extrabudgetary funds.
There is a bill method for financing educational institutions. He is preceded by admission to the budget of bills of various enterprises and banks in conditions of lack of means of payment. Financial bodies convey incoming bills as funding to education authorities. A bills of exchange are transmitted at a certain nominal value indicating specific maturity time.
A variant of the bill of the implementation of funding for its essence is close to the system of reconstructions arising as a means of reducing non-payment. With the implementation of financing by the method of mutual settlements, an agreement was concluded between the lender of the educational institution, the education authority and the financial body.
The participation of the educational institution in concluding a contract as one of the parties is possible, but not necessarily. If the educational institution is a full legal entity under the rights of economic independence, after the restriction, it has received a notice of financing on the formation of the formation.
The treasury system of budget execution was developed with the introduction of the budget code of the Russian Federation of 07/31/1998 No. 145. When implementing such a financing system, it is primarily to produce financial support for educational institutions on the so-called. "Protected" articles of the budget classification. When financing educational institutions through the Treasury Budget Execution System, the chief manager of loans - the education management body is removed from the procedure of financial transfer transfers.
The functions of education management bodies are reduced to the definition of the amounts to be transferred and the preparation of financing applications for each institution with an indication of the costs of expenses. The financial body budget funds transfer to the bank account of the appropriate department of the Treasury, which are credited to the personal accounts of the educational institution. Only funds for educational institutions served by this accounting department are received on the personal accounts of centralized accounting of management bodies.