Economic security of the region in the context of identifying the mechanisms of imbalance of budget processes: on the materials of the Stavropol Territory. Economic security of the region in the context of identifying the mechanisms of imbalance of budget processes: on the stamp materials
Relevance of the research topic.The realities of the modern policy development policy of the socio-economic sustainability of the regions convincingly show that an important role belongs to the process of ensuring the security of subnational budget systems, which are the financial basis for the activities of the subjects of the Federation. The impact of the budget for regional security is due to a very significant circumstance: the budget is an incomparable fund of money resources that has a huge investment potential. And how this potential will be used: in military, economic, financial, industrial, social, demographic, environmental, scientific purposes, or will be the tasks of corruption and theft, inefficiency and irrationality of its consumption, in fact, determining the "meal budget" - all This is a crucial way to predetermines the positivity or disposition of development directions, it will necessar of the sustainability of regional economies.
The unsatisfactory economic position of most regions suggests that the acute problem of effective management of the territorial economy is the development of a scientifically based methodology for ensuring regional security through the identification of the mechanisms of imbalance of budget processes. It depends on its solution to the preservation of the well-being of the territory, strengthening economic relations, political, economic and social positions of the subject, since on the basis of an objectively maximized, efficient and sustainable budget, a breakthrough in the development of the region is possible in order to position it in a number of leading subjects of the Russian Federation.
For economic systems of a number of regions, including the Stavropol Territory, the budget aspect of the security is relevant in view of the high degree of income of income from the federal budget, hypersocialization of costs, aggressive financial and economic lobbizm, the corruption of the budget sector, low tax
administration, widespread dissemination of illegal optimization of taxation, ineffective management of regional property, low performance budget expenditures, imbalance of income structure, etc.
In this regard, the relevance of the study is determined by the objective need to search for ways to reduce and neutralize regional economic threats in the conditions of a sustainable trend towards the expansion of the manifestation of a number of budget risks, as well as the insufficient development of the theory and methodology for studying the mechanisms of imbalance of economic security in the context of regional budget processes.
The degree of development of the problem.A feature of the scientific knowledge of the process of ensuring the safety of the region through the strengthening of the budget component is the medial consideration in modern literature, as a rule, within the framework of the general theory of economic security. In particular, so far, the methods and models of control of the elements of the budget system are not fully disclosed, in order to increase the sustainability of the territory, the problem of assessing and taking into account specific threats to this sphere has not been solved, the fundamental points in matters of defining the key categories of budget security theory are not considered. Long-term lack of research on the relationship of economic security and its budget aspect led to a decrease in the financial stability of the regions. Separate questions of the budget system and processes affecting economic security are considered in the scientific works of V.V. Kovaleva, L.A. Trobozic, L.I. Abalkina, A.I. Arkhipova, B. Pole, S.A. Sabitova, VB Khristenko, S. Glazyev, V.K. Senchagova, V.A. Bogomolova, G.V. Novikova, S.A. Asaliyeva, A.A. Gorshkova, A.M. Babich, G.A. Konstantinova, K.A. Bugaeva et al. Among research that meets the requirement of the isolative aspect of budget security, it is possible to highlight the works of GS Celebration.
A characteristic feature of foreign science is the combination of economic and national security with its financial aspects. Private aspects
budget sustainability reflected in foreign economists: Alan Greenspan, An Salman Saleh and Charles Harvie, John A. Tatom, Bruce A. Wallin, Daniel A. Smith, Robert D. Lee, Jr. And Robert C. Burns, Craig L. Johnson, Kenneth A. Kriz, Yee-Ching Lilian Chan. In general, this makes it possible to note the insufficiently high level of comprehensive development of regional security problems from the point of view of identifying the mechanisms of imbalance of budget processes.
Compliance with the topic of dissertation requirements of the passport of the specialties of the WAK.The dissertation was made within the framework of the specialty 08.00.05 - "Economics and Management of the National Economy: Economic Safety" in accordance with the Passport of the specialties of paragraph 11.1 "Theory of Economic Security (Category, Methodology, Methods, Mechanisms and Tools)", p. 11.7 "Classification of threats Economic security for the economy (production, financial, foreign trade, etc.) ", paragraph 11.22" Methodology for monitoring factors that threaten economic security ", and also corresponds to the specialty 08.00.10 -" Finance, money circulation and credit "of paragraph 2.3 - "Budget-tax system and budget policy of the state in a market economy."
Object researchdissertation work is the budget system of the region in relationship with economic processes.
Subject of researchit is a combination of organizational and economic relations that develop in the process of forming budgetary aspects that determine the destruction of regional economic systems.
The purpose and objectives of the study.The purpose of the dissertation study is to develop a comprehensive methodology for assessing and predicting the economic security of a region based on identifying the mechanisms of imbalance of regional budget processes.
To implement the goal, it was required to solve the following tasks that identify the logic of the dissertation research and its structure:
Specify the existing principles and approaches to consideration
the essence of budget aspects of economic security;
identify and analyze the mechanisms for the formation of economic threats to regional security, taking into account the characteristics of the budget indicators of the territory;
to form a security indicators and thresholds, based on them to obtain quantitative characteristics of the region's economic security, justify and confirm their accuracy;
Develop a methodological toolkit for assessing the balance of implementation
budget interests and carry out the study of their dynamics on
national and subnational levels;
suggest an economic and mathematical model of a balance of budget interests, as a result of the application of which it would be possible to calculate the limit load with ineffective expenditures on regional budget systems;
Submit a regional budget security strategy,
which would allow to positively manage the resistance of subnational
Economic systems.
Theoretical and methodological basis of the study.The theoretical and methodological basis of the dissertation study was the works of modern domestic and foreign scientists, devoted to the analysis of this problem, as well as legislative and regulatory acts of the Russian Federation, regulating the budget and economic activities of the regions. In the course of the study, general scientific methods were used (comparative, systemic and structurally functional, methods of analogy and generalization), formal logical (analysis, synthesis) and private-scientific methods (analysis using matrix apparatus, economic and mathematical modeling (balance model) , coefficient analysis), as well as graphic and table techniques of visualization of statistical data. Analysis, receipt and visualization of the results were made using application programs.
Microsoft Office Excel 2003, Microsoft Equation 3.0, Microsoft Office Visio 2003, Microsoft Office PowerPoint.
Information and empirical researchregulatory, methodological and analytical materials of the Ministry of Finance of Russia, the Ministry of Finance of the Stavropol Territory, the Bank of Russia, the Federal Treasury, the Federal State Statistics Service of the Russian Federation, the Security Council of the Russian Federation, the Federal Tax Service of Russia, the materials of the official website of the President of the Russian Federation and "G8" in St. Petersburg , as well as data obtained by the author in the process of research work. The paper used financial and economic printing and electronic publications on the topic of dissertation research.
Working hypothesis dissertation researchit is based on the author's scientific view system, according to which one of the main factors of regional security is the strengthening of the budget component, based on the modeling of the balance of budget interests, comprehensive monitoring of economic threats, the calculation of quantitative indicators in the form of an integral assessment, regulatory legal regulation and strategic planning.
The main provisions endowed with the defense.
Specialty 08.00.05- "Economics and Management of the National Economy: Economic Security":
1. Study of the category "Budget Safety" is based on the understanding of this phenomenon as a systematic. The systemicity of budget security is manifested in the presence of elements of the system (objects, subjects) and intra-system connections. Budgetary safety facilities are budget interests and budgetary threats considered as a set of budgetary needs and a complex of negative factors, respectively. Subjects are carriers of interests and threat carriers that
are structured according to the levels of safety on carriers - the state,
society, personality, legal entities.
2. The formation of an economic security system is not
It can be achieved without the economic interests of their carriers. IN
This connection is appropriate to apply balance assessment techniques
implementation of budget interests, which is based on calculating
value indicators of the actual budget costs of state and
Social significance, as well as the calculation of their ratio coefficients.
The presence of an imbalance of the implementation of budget interests, in particular
HyperSocialization of obligations, disposed effectively affects stability
Economic system of the region. On the contrary, balancedness is capable
reduce the detectivity of contradictions between society and the state,
federal and regional authorities.
3. Existing Classification of Economic Threats High Hierarchical
and complicated in application for analyzing the functioning of modern systems
security, in particular financial. It contains many
bases of division that are not essential for the budget area and
do not give the possibility of obtaining high quality and quantitative
Characteristics. Therefore, a new approach is needed in systematization.
Threats, the basis of which serve as statics (threat research
budget system) and speakers (identification of threats in the budget
process). The fundamental difference of the first from the second is the subject
Research: quantitative and qualitative budget characteristics
(budget deficit, level of subsidiary, deformation of the sectoral structure
income, differentiation of budget revenues by taxes, etc.) - in
statics state; and destructive relationships arising on various
Stages of the budget process (corruption, system development
"Kickbacks", non-healing processes of interaction of social and
State institutions, aggressive budget lobbyism, low
Tax administration level, lack of regional parity
before the center, etc.) - in the state of the dynamics. Such a classification allows the solid method to register specific threats arising in the budget sector.
4. A system of comprehensive analysis of economic threats by calculating the integral assessment based on the formation of indicators and obtaining the average value in four areas: debt load, budget, dependence on intergovernmental relations, diversification and quality of the tax base - does not meet the requirements of objectivity and reliability due to the identified series disadvantages (disproportion of units of measurement, difference between the ranges of values \u200b\u200band the multidirectional of positive indicators). In this regard, the technique optimization of the methodology using the developed points system of indicators and the use of the matrices can significantly increase the objectivity of the results obtained and operate with them when developing a budget security strategy.
Specialty 08.00.10- "Finance, money circulation and credit":
1. Streamlining and formalization of budgetary interest management processes is an active tool for positive impact on the stability of the budget system. To the number of similar technologies, the modeling of the balance system is based on the assumption that the balanced budget seeks to preserve equal proportions of the value of state and social interests, and also that the maximum proportion of inefficient expenses in the context of the most favorable budgetary characteristics should not exceed UG.parts of cumulative costs. Modeling the formation of balance ratios allows to determine the maximum permissible values \u200b\u200bof the socialization of budget expenditures of regional systems, taking into account individual parameters, including indicators of budget security, self-sufficiency and compliance with the potential.
2. A particularly important role in the budget security process belongs to legal control under which the legislative consolidation and consistent implementation of the strategy for ensuring regional budget security of subnational economic systems are understood. It is a regulatory document that enshrines the principles of the system of security measures in the field of budget strengthening, and consisting of sections concretizing goals, objects of regional strategy, budget interests, economic threats, a methodology for comprehensive monitoring of threats, security criteria and stages of sustainability.
Scientific novelty the dissertation work is to develop the theory of economic security in the context of budgetary characteristics of regional systems and in the development of methods for taking into account economic threats based on the apparatus of matrices and points, as well as in economic and mathematical modeling of positive factors to reduce contradictions of budget interests.
The specific increment of scientific knowledge is as follows:
specialty 08.00.05 - "Economics and Management of the National Economy: Economic Safety":
The concept of "budget security" is clarified, under which it is worth
understand the state of the budget system and the process in the absence
threats to implement personal, public and
state interests in the budget sector;
Economic formation mechanisms have been identified and specified
Threats of regional security by systematizing the determinant of them
the occurrence of the elements developed into the hierarchical structure
Classifications, as well as presented methods of visualization of the complex
the causes of the genesis of destructive factors of the economic system in the text
matrix form;
a methodological toolkit of the assessment of budget interests was developed in the system of balances of their implementation, based on the calculation of the cost indicators of budgetary costs of state and social significance, which includes the preparation of exceeding coefficients and allowing to determine the presence of imbalance processes that determine the reduction of the stability of economic systems;
the system of threat monitoring is optimized by the formation of a set of safety indicators and their threshold values \u200b\u200bbased on the use of the method of a scoring assessment and apparatus of matrices, allowing to obtain quantitative characteristics of the economic safety of regions in the form of an integral assessment.
Specialty 08.00.10 - "Finance, money circulation and credit":
-
developed an economic and mathematical model of balancedness
Budget based on the balance sheet rating ratio
State and public needs, including indicators
budget security, self-sufficiency, compliance with the potential and
allowing you to calculate the limit and scientifically based load
ineffective expenses for economic systems of regions, taking into account their
individual budget characteristics;
A regional budget security strategy has been proposed,
Defining objects and objectives, economic threats and interests, system
control indicators and their thresholds allowing
Legislative level to consolidate the positions of the administrative structures of the regions
on the issues of the security measures in increasing economic
Sustainability of subnational systems.
Theoretical and practical significance of the results of the study.Theoretical conclusions contained in the dissertation study are expanding and developing a scientific idea of \u200b\u200bthe essence and content of the budget aspect of regional security, formation mechanisms
economic threats, principles of balance of interest system, as well as methods for assessing and taking into account dispositional factors of economic security.
The results obtained during the dissertation allow us to objectively and scientifically reasonably design the process of securing fiscal security in the system of subnational and national economic security, to apply methods and models proposed and used in the dissertation study in practice. Methods of comprehensive monitoring of economic security threats was developed for use in state structural divisions, including regional ministries of economic development and trade, ministries of finance. The proposed economic and mathematical model of the balance sheet of budget interests allows to effectively manage socio-economic systems and influence the final results of the economies of the regions. Quantitative and qualitative indicators of economic security are identified in the context of the impact of budgetary threats to the development of the regional economic system (on the materials of the Stavropol Territory).
Methodological materials developed in the dissertation research process were used in the educational process of the Stavropol State University in the training of specialists in the specialty "Regional learning and regional economics" for teaching disciplines "forecasting the socio-economic development of regions".
Testing and implementation of research results.The main provisions of the dissertation reported, discussed and received a positive assessment on international, All-Russian scientific and methodological and scientific conferences (2006-2008): V-I
International Scientific Conference "Public Administration in the 21st Century: Traditions and Innovations" (MSU. Lomonosov, Moscow), IV International Scientific and Practical Conference "Problems of Socio-Economic Sustainability of the Region" (Penza), IV International Internet Conference " Institutional design and its role in improving the effectiveness of state economic policy "(Southern Federal University, Rostov-on-Don), International Scientific and Practical Conference" Actual Problems of Socio-Economic Development of Russia "(Sochi), International Scientific Conference of Students , graduate students and young scientists "Lomonosov-2007, 2008" (MSU. Lomonosov, Moscow).
Publications.The main results of the study are reflected in 12 publications with a total volume of 4.5 P.L., including the author's contribution 4.0 P.L.
The structure of the dissertation work.The thesis consists of introduction, three sections, conclusions, the list of used sources. The study was performed on 142 pages of the main text, contains 26 drawings, 23 tables. The list of references contains 155 items.
1 Theoretical foundations of the study of budget aspects of the economic security of the region
1.1 Budgetary safety of the region in the system of economic security: a defincial-structural aspect
The theory and practice of economic security rely on the branched conceptual-categorical apparatus, for which the contradictions are currently identified, the facts of the unconscious "theme substitution". In this regard, the theoretical study of safety issues is focused on the definition of defincial, structural and functional characteristics, allowing to clarify the scientific categories of this region.
Budget aspects of economic security in modern science are considered indirectly, as a rule, within the framework of broader areas: national security, public finance, etc. In this connection, there are definition gaps in theory, which are a consequence of an insufficient study of certain categories.
Thus, the scientific turnover introduced the concept of budget security, and the exact and comprehensive definition is not given. This is due to the fact that the term "budget security" entered the conceptual-categorical apparatus of economic theory relatively recently and therefore is a poorly studied aspect of security. Thus, the definition of the category "Budget Safety", which meets the requirements of formal logic, the methodological basics of the theory of security, which is not contrary to practical activity, is one of the key objectives of the dissertation study in its theoretical component.
To solve the task, these are the most discussed theoretical issues related to the concepts of "Economic Security" and "Financial Security". There are many definitions of these categories in science. According to V.A. Bogomolov available
interpretations can be reduced to several groups. Authors of the first group (L.
Abalkin et al.) Formulate the concept of economic security as
a set of conditions protecting the farm of the country from external and
internal threats. Authors of the second group (V. Senchaggov, Gutman, etc.)
associate economic security with this state of the economy
Countries that make it possible to protect its vital interests. Authors
The third group (A. Gorodetsky, A. Arkhipov, etc.) imply under
economic security is the ability of the economy to provide
Effective satisfaction of social needs for
interethnic and international levels. Thus, safety as an economic category in scientific literature is considered in three hypostatas:
security as a security condition;
safety as a set of conditions protecting from external and internal threats;
safety as the ability to resist threats.
In our opinion, the most correct approach is to interpret security as a "state". We believe that "safety as a state of protection" is the most wide concept and includes both "set of conditions" (a certain state is characterized by a set of properties and conditions) and "the ability to resist threats" (one of the conditions without which it is impossible to consider the object protected) .
Turning to theoretical and methodological basics of budget security, you can highlight the works of G.S. Cellular in which the budget security of the region is defined as "the state of the budget system of the region, characterized by a balanced, high level of liquidity of assets and the availability of monetary, currency other reserves capable of providing effective state administration and protection of the economic interests of the region, the stability of the regional economy, sustainable economic growth, satisfaction Public
needs. " To assess the fullness of definition, you will show the definition in the scheme (Figure 1.1).
Budget security of the region
yu budget "
Figure 1.1- Definition scheme "Budget Safety"
From the figure it becomes obvious that the definition has a number of shortcomings:
as an object of security, the budget system is in determining. We believe that consideration of budget security as the safety of only the budget system limits the study of the state of statics, and the threats of the budget mechanism and the process arising during their implementation and the relationship between the subjects of the budget system are not affected. As a result, the consideration of a number of phenomena forming destructive processes in the budget sector is unreasonably excluded;
among the signs of budget security, the three properties of the budget system are indicated: balance, a high level of liquidity of assets and the availability of monetary, currency other reserves. Such a hard limit of a set of characteristic features of the safe state of the system does not contribute to the objectification of the definition. Especially, it is known that the surplus (sign of the unbalanced budget) in certain cases may have a positive effect on increasing budget sustainability, and excessive "preservation" of funds in the form
infinite expansion of reserves - adversely affect the entire economy. We believe that we can distinguish a number of other - more significant features;
In the final part of the definition, a list of achieved goals is given in the event of a valid availability of signs of budget security, such as: "Effective state administration and protection of the economic interests of the region, the stability of a regional economy, sustainable economic growth, social needs." From our point of view, effective management is to protect economic interests, the stability of the regional economy, sustainable economic growth, the satisfaction of social needs. In determining, the laws of formal logic are violated: the division rule No. 1 "The division must be proportionate" and the division rule No. 3 "The members of division should exclude each other." In our opinion, it would be constructive to note the effectiveness of the fulfillment of budget functions and full protection of interest in the public sector, which would make the concept of more specific and specialized. Based on the foregoing, a number of questions follow: what is understood under
the term "budget security"? What is its object and subject?
what are the characteristic features of the phenomenon under consideration? how
is the budget security achieved?
Under budget security (Budget Security) we understand this
the state of the budget system and the process in which in the absence
real threats, timely forecasting and reducing potential
risks, the full implementation of personal, public and
state interests in the budget sector.
It is not by chance that the emphasis in the definition is made on two aspects of safety:
the implementation of interest is the primary task of any of the security systems (otherwise it loses its own meaning of the organization and operation);
and the lack of threats is the main security condition.
It is obvious that the state of budget security is a certain theoretical ideal that has not found its incarnation in economic reality. Budgetary security is a reference point in solving problems of increasing the sustainability and reliability of the budget system and the process defining the tone and direction of ways to achieve the effectiveness of the implementation of the budget functions.
The most close to reality is the situation when there is a minimum content (or more) in the budget system and the environment of its functioning of elements-bearers of threats and threat factors. In this case, we are talking about "budget non-safeness." Then the definition takes other forms, however, as the term itself changes. So, under budget unsuccession, we understand this state of the budget system and the process, which is characterized by the presence of real and potential threats and in which interests in the public sector are partly implemented.
As noted above, the complete absence of threats is impossible. In the conditions of the unpredictability of the market and other kinds of events (political, social, natural-climatic, technogenic), on which the state budget depends on or another, the desire to fully get rid of threats-in-theopia. In this regard, the term "budget security", as a perfect lack of threats and complete realization of interests, it is more expedient to call "absolute budget security" (hereinafter referred to as ABB), and the term "budget disadvantage" is considered to be the equivalent category "relative budget security" (hereinafter OBB).
It is important to note that OBB is crushed into three components characterizing three phases or three states of the budget
systems and process are: the "crisis" phase, the stabilization phase and the development phase. So, OBB is the state of the budget system and the process characterized by three forms:
In the "Crisis" phase - the ability to minimize damage, overcome
crisisogenic factors, effectively use in advance formed
Prerequisites (mechanisms) to survive the system and exit crisis.
In the stabilization phase - the implementation of budget interests (in
the main stabilizing orientation) under the conditions of permanent
Reducing real threats, forecasting and warning
potential threats, achieve minimally sufficient efficiency
Functioning of the system, prevention and strengthening "Immunity"
Systems to destabilizing factors, formation and development
Stabilizers.
In the "Development" phase - the full implementation of the interests of the budget
spheres in conditions of minimal impact of real threats and
timely warning of possible threats, as well as achievement
maximum efficiency of functioning of all elements of the system with
Confident and sufficiently light confrontation before the threat arising.
In modern conditions for the development of Russia and finding its budget system in the stabilization phase, the second part of the definition is the basic definition, which is basic and is considered as a source methodological reference to subsequent refinement of the conceptual category.
In the definition of OBB, the main components of the safety mechanism are focused: interests, threats, stabilizers. Thus, the concept reflects the main idea of \u200b\u200bsecurity - the implementation of interests. Under budget interests, the needs of the "healthy" and effective budget system are understood in the following states: deficientity, balance of the structure of income and expenses, the lack of debt loads, the effectiveness of the budget process, the prolongation of the budget period, implementation
audit of efficiency, rationality of reserves replenishment, high levels of assets, satisfaction of social needs, self-sufficiency, independence (independence), ability to expand, etc. The second security idea is to reduce the level of danger through the reduction of the number of real threats, forecasting and preventing potential threats. The third aspect that is not always considered in the definition of "economic", "financial" and "budgetary security", but plays an important role - this is the creation of additional mechanisms for the protection and implementation of interests, the so-called security system stabilizers (the same is noted in the writings of V.K. . Senchagova).
The study of the importance, the roles and places of budget security in the system of subnational safety has shown that the theory disintegrating processes have become an adequate response to the poly and aspect of research of the problems of economic security of the region. The financial component of economic security has become one of the key areas of development of economic theory, since the financial system was in a state of extreme digestion and was a key factor in economic security threats. The constructiveness of simultaneous consideration of all aspects of financial security is made impossible in mind their diversity. In this regard, each researcher has focused on one or more aspects. Nobody resolved the entire spectrum of financial problems of the state. Thus, inelabic studies under certain directions of financial security led to the emergence of new directions of the theory, including the subject we studied by the subject-budget security.
Determine the place of regional budget security in the system of subnational security is easy. As can be seen from Figure 1.2, budget security is a structural element of the fourth order of subnational security.
Figure 1.2 - Place of budget security of the region in the system of subnational security
In a row with budget security, it is elements as the financial security of the organization, individual financial security, safety market safety, security of stock markets, banking security security and other elements.
The value of the budget component in the region's safety is difficult to overestimate. This is due to the role that is assigned to territorial finances: the budget is the material basis of the subject of the subject of the Federation. There are no other cash funds capable of performing budget functions. Budget indicators are among the key in assessing the overall state of the subnational economy, and the expansion of income volumes and the increase in cost effectiveness is evidence of the successful development of the territory. In this regard, the budget system is the financial sector that requires special attention.
In the works of most scientists, it is noted that all aspects of national security are among themselves to varying degrees of interconnection and interdependence (E.A. Oleinikov, V.K. Senchagov, St. Stepashin). At the same time, budget security is in a special position, since there is not a single aspect of national or subnational security of the state,
which would not directly depend on the security level of the budget system and the process. At the same time, the level of budget security itself largely depends on the level of other aspects of national security. This manifests the dual nature of the budget security category as defining and determined. Consideration of these relationships and interdependencies between budget security and other aspects of national security gives the key to finding measures to prevent and overcome threats to the national interests of the country in the budget sector. At the same time, the dependent connection of all elements of national security from its financial and budget component is extremely simple: the lack of funds leads to the underfunding of sometimes urgent needs in various areas of life - in economics, social security, military and law enforcement, in the field of health and education, and T ., thereby causing serious threats in these areas.
So, the main "Amplua", in which the system of budgetary security acts is material (financial) ensuring the process of strengthening everyone without exception of national and subnational security: defense, environmental, information, demographic, economic, political, social and energy. In other words, budget security is the basic component of the entire security system of the state and region, the refusal to provide which or intentional undermining it will certainly lead to deprivation of funds for the organization and functioning of the state security system as a whole.
The content and volume of budget security are disclosed in its nature as a system category. Systemability assumes the presence of a subject, an object and a certain nature of relations between them - the so-called intrasystems. Our goal is to design an ABB system (absolute budget security) and OBB (relative budget security). A distinctive feature one from another is the absence
the element of the "threat" (in the first case) and the presence of persons generating threatening factors (in the second case). We introduce new concepts, without which the consideration of the systems is made impossible - these are "carriers of interests" and "threat carriers". Then in the structural aspect, the security system can be
present in the following form (Figure 1.3).
Figure 1.3 - The system of absolute budget security
The system contains two main elements: a subject of the system and an object. The system of the system is represented by carriers of interest. At the same time, the interests, being the original element of the category "Security", cannot exist and implement in the separation from its subject or carrier. Interests are determined, change, outlined and implemented with it. Interests belong to the subject. And this means that if the subject is absent, then there are no interests. Nutrition carriers in the public sector are representatives of four enlarged groups:
The state is the first level of security defined in the Federal Law "On Security" (Article 1)
Society is the second level of security (according to the Federal Law "On Security").
Legal entities (budget, commercial and non-commercial organizations).
4. Individuals or personality - the third level of security (according to the Federal Law "On Security").
The object of security is the system of interests in the budget sector. Their protection and implementation are the purpose of the secure system. The external expression of the system of interest is the objective area of \u200b\u200binterests represented by the budget system and the process.
The essence of subject-object relations is to exposure to the subject of the system to the object, by determining the interests and their incarnation in life, as well as in the presence of intersubjecting parity bonds. The nature of the subject-object and subject-constituent relations carries a number of features:
Some number of subjects of the system may or are elements
Subject area of \u200b\u200bthe system. For example, a budgetary institution as
The carrier of the interest group legal entities simultaneously acts as
subject element of the budget system of the group of budget trae;
High level of intersubject relations due to
The variability of the content of interest and competitive struggle for priority
implementation of the interests of one group in the conditions of aysence and
opposition to the interests of other groups. The dynamics of relations maybe
have a positive direction - for cooperation and consolidation
the potential of subjects, and negative - antithesis of interests and
intersubjectable struggle.
The structural aspect of the OBB system is somewhat different from abovepresented due to the presence of an additional element (Figure 1.4).
Subject 1. An object Subject 2.
shState (s) Society of jurid. Face Fiz. Persons Nature and Technology
Figure 1.4 - Relative Budget Safety System
The system includes an additional element - subject 2 "Threat carriers", which is a source of negative factors, which, in fact, create the risk of functioning of the original absolute system. Therefore, such an element decomposition is called the budget non-safe system or the OBB system.
Care of threats are structured in five groups:
state or group of states
society,
legal entities (-o)
individuals (-o),
nature and technique.
Exploring the nature of the interructural bonds, two subsystems of the subject-object interaction can be distinguished: subject 1
Thus, in the first paragraph, the existing scientific definitions of categories of economic and budgetary security were studied and analyzed, a formal-logical analysis was carried out in order to definition of concepts, demarcation actions were implemented in the framework of the distinction of two concepts (absolute and relative budget security) and the element structure of categories was revealed. It also determined the place and value of budget security in the aggregate system of subnational security.
1.2 Budgetary Security System: Structural Functional Aspect
The civilization of the state is manifested not only at a high level of culture of life, but also in the culture of government management under construction on the implementation of long-term and rational strategic development goals. The long-term method of state thinking is fully justified, since it is many years of planning that gives the maximum effects of development and increasing the sustainability of state entities.
In relation to the subject of the study, civilized security management can be called a conscious organization, development and improvement of the system of ensuring it. We believe that security management through targeted creation of its security system is the highest level of secure management (Security Management). At the same time, it is extremely important to distinguish the concepts of "security system" and "security system", which have differences in both a structural aspect and in functional target.
In our study, we allocate two levels of the functioning of the budget security system - uncontrollable (or spontaneous) and manageable. We treat the state of the OBB system, which is inherent in the natural flowing balance of strength and actions of carriers of interests and threat carriers. This is a system of two subjects that interact in the current, ever-changing conjuncture, depending on the external and internal conditions of operation of the system. As part of a managed level of functioning of the system of budget security, a unique system of a system has an ability to influence the control objects. This entity is referred to as a moderator of security system and is represented.
state authorities and public organizations authorized by the Constitution and other legislative acts "stand guard" of the interests of the state and society, to provide state security, develop a set of measures aimed at reducing and eliminating security threats, as well as to form positive interest factors and develop stabilizers.
Objects to control security systems are subjects of security system - carriers of interests and threat carriers. So, the carriers of interests and threat carriers change the status of the subjects of the system to the status of objects. This is one of the structural differences of two categories - security systems and security systems. Among the objects of the security system, threats are distinguished by negative factors that reduce the safety level of the system, and stabilizers are positive factors that contribute to the increase in system sustainability.
The study of categories "Securing Budget Safety" and "Safe Management" is of great importance in the first place for those budget administrators who wish and have the opportunity to be "over the security system", and not "inside it", that is, to manage the system from the outside, and Do not depend on such. The importance of research is reduced to improving the level and quality of budget security management due to the superstructure of the superiority of control over the overall situation, which goes beyond the budget sector - this is a general economic situation, military-political, social, natural-climatic ... These are areas where Genesis occurs The main number of threats, and which are not subject to mandatory control by the main employees of the budget sector of the Ministry of Finance of Russia, the Ministry of Economic Development of Russia and the relevant regional ministries.
The role of the security system is to continuously monitor the factors and conditions for their formation to one way or another affecting the security state of the budget system and the process. Monitoring serves as a data source to control safety indicators, analyzing the dynamics of quantitative and qualitative changes, adjusting tactical actions, changing the overall strategy, adequate and timely impact on the objects of the security system. Thus, the security system allows you to extract the maximum benefit of the development of budgetary resources due to the flexible accommodation of the budget system and the process to change the conditions of reality and the factors affecting safety.
We define the concept of "securing fiscal security": the provision of budgetary security is the activities of authorized bodies of state and public authorities, which undertaken to the impact on objects of the system of interests, threat carriers; prevention, reduction and elimination of negative factors - threats; creating, developing and strengthening positive factors - stabilizers; The common goal of which is to increase the level of security of the budget process and the sustainability of the budget system.
Under the system of budget security is understood as the combination of elements - subject (moderators) and objects (carriers of interests, carriers of threats, stabilizers, threats) interacting with each other on the basis of breeding participation in the process of influencing the level of security of the budget system and the process, the killing function of the activity of which is Protection of the mechanisms for the implementation of budget interests and increasing the level of sustainability of the budget system, stability and efficiency of the budget process.
A structural and functional analysis of the budget security system has shown that the system consists of two groups of elements: subject and objects (Figure 1.5).
Environmental conditions in which the budget system (political, economic, social, natural climatic, international, military, etc.) is functioning.
Relationships arising between the subjects of the budget system on various
Figure 1.5 - budget security system
The system of the system (moderator) is an active element of the system, legally authorized by law to influence the system objects in order to implement the fundamental function of the system - budget security. The subject, in turn, is a systemic category, represented by two elements: the state and society. Under the group "State" means a collection of state bodies, legislatively authorized to ensure economic security, including budget, and having certain impact tools both on the carriers of the interests of threats and carriers of interest and the threats and stabilizers themselves. Under the Company "Society" is a combination of public and other non-profit organizations authorized by the Constitution of the Russian Federation to carry out public control over the activities of state security agencies, including: nomination of budget security initiatives, conducting an independent expert assessment of government decisions, lobbying and protecting interests Societies in the budget sector.
An analysis of intrasystem relations was reduced to consideration of relations in several planes:
in the Subject subsystem
in the Subject subsystem
in the Subject subsystem
in the Subject subsystem
In the first case, the interructural interaction is expressed in the impact of the moderator on carriers of interest. The objectivity of this kind of work occurs when in relations between different groups of carriers of interest (state, society, personality, legal entity) is formed the threat of unbalanced budget interests. Tough competition for the priority of the implementation of the budget interests of one or another group significantly reduces the level of security of the budget process. The task of the moderator is to regulate the balance of interests of representatives of all groups of carriers of interests and ensuring the harmonious structure of priority tasks in the budget sector.
In the second case, the intrasystems between the moderator and the carriers of threats are manifested in a decrease in the activity of threat generators or their complete elimination. In case of the impossibility of eliminating such representatives of threat carriers (for example, as nature), the moderator should be able to predict the most accurately possible manifestations of activity and impede their negative actions.
In the third case, interructural connections are manifested in solving the tasks of formation, development and strengthening of positive safety factors and additional mechanisms for the implementation of budget interests. In the fourth, forecasting, preventing the implementation of threats, their prevention and complete liquidation. In the third and fourth cases of manifestation of interructural bonds, the environmental conditions of the moderator become the environmental conditions in which the budget system is functioning, and
relations arising between the subjects of the budget system during the implementation of various stages of the budget process.
For a competent and efficient organization of the budget security management process, it is necessary to determine the most important types of management actions. According to N.S. Unfortunate, the most important problem of the general theory of management is to determine the composition of management functions. There is a discrepancy of opinions on their classification, in particular, on the criteria for their allocation. There is no unity of views on the composition of the functions, their sequences in the management process, the significance of functions in the system of state regulation of financial relations. Thus, the oscillating nature of the problem of the functional composition of management actions in the general theory of management causes the occurrence of a methodological vacuum of the decomposition of the functions of the management subsystems, including the budgetary security management system. During the study of the functional composition of the budget security management process, we did not meet work and scientific opinions devoted to the analysis of this problem. All this led to an independent search for criteria for the separation of functions, their differentiation, interpretation of content and composition. The base was two features of functional differentiation: the planned (expected) result of the security system and the sequence of management action.
The functional composition of the security system according to the planned result is represented by three functions:
1. Function "Survival". The goal is to "survive" the budget system in the context of the crisis, preventing further deployment of the crisis, its neutralization, achieving manageability of the socio-economic situation. Tasks:
Diagnosis of the crisis state of the budget system by monitoring budgetary indicators, the calculation of budget indicators and
integral safety level (it must be below acceptable threshold values);
Identification of factors that caused the crisis state of the budget
systems, their systematization, assessment of the power of influence;
drawing up a program of anti-crisis management with a list of specific measures to neutralize the crisis and minimize damage, strategic and tactical goals of budget management;
prediction of the state of budget security in view of the implementation of anti-crisis policies;
implementation of the stabilizer system;
Regulation of the anti-crisis management process by means
re-monitoring, control over budget indicators and
Comparison of indicators with initial actual and forecast
data. The operation is repeated until the output from the "Red Zone"
("Zones of survival") in the "yellow" - "stabilization zone".
2. Stabilization function (or the "stabilization" function). The target is stabilizing the state of the budget system and the process after repaying the crisis circumstances of their functioning, forecasting and preventing the crisis. Tasks:
diagnostics of the state of the budget system by monitoring budgetary indicators, the calculation of budget indicators and the integral security coefficient (it should be on the border of permissible threshold values);
identification of real threats, their systematization assessment of the degree of influence on reduced security;
the preparation of a fiscal security program through the development of measures to stabilize the state of the system and the process in the context of the problems of maintaining the achieved level of budgetary indicators throughout a certain period and formation of an image of a reliable budget system;
Forecasting the state of budget security in view of implementation
stabilization policy;
Implementation of the stabilization program;
Regulation of the stabilization process by repeated
Monitoring, control over budget indicators and comparisons
data.
3. The function "Development and Growth". The goal is the stable development of the budget system, the improvement of the budget process, the operational neutralization of risk factors. Tasks:
diagnostics of the state of the budget system through the monitoring of budgetary indicators, the calculation of budget indicators and the integral security coefficient (it must be within acceptable values);
identifying potential threats, their systematization, assessment of the degree of influence on a violation of a stable security state;
drawing up a budget system for the development of the budget system and the growth of the level of budgetary security through long-term strategic planning to improve the security strengthening system in the budget sector;
prediction of the state of budget security in view of the implementation of the policy of strategic development and the implementation of the system;
Regulating the management process by repeated
Monitoring, control over budget indicators and - comparisons
Indicators with initial actual and targeted forecasts
data.
Functional differentiation, implemented by the criterion of the expected result, is based on three states of the budget system, the security of which is required to ensure. This state of the crisis, which we indicate the "red zone" ("zone of survival"), the state of stability,
an indicated as the "yellow zone" ("zone of stabilization"), and the state of development and growth - the "green zone" ("zone of growth"). The zonal structure is presented in Figure I.6.
"Red zone" \\, s "" Survival "
Figure 1.6 - the zonal structure of budget security management functions by the criterion of the expected result
Functional composition of security system
According to the consistency of management actions
represent seven functions:
1) Monitoring function, which is determined by the high dynamism of socio-economic processes. It helps to fulfill the requirements for budget administrators, promptly manage and analyze the situation that develops in the financial and economic, political and social spheres. In this regard, the relevance of the development of a budget system monitoring system is treated, which is intended to be an additional tool for increasing the level of budget management efficiency and the system in terms of their safety by increasing the level of analytical information processing and the adoption of operational solutions in the field of public finance management of the region. Monitoring
the state of the budget system is focused on the calculations of individual indicators and coefficients, which ultimately be reduced to the integral indicator. Monitoring data is directly reflected on the implementation of such budget security management functions as control, forecast and regulation.
The diagnostic function under which the process of identifying real and potential threats to external and internal origin is understood. The diagnosis is based primarily on the analysis of the trends in the development of the economy, society and political conditions in terms of contact with the public finance management system. The second basis of the diagnostic function is the virtual generation of threats by opposing them to the interests of the state and society in the budget sector. In addition to the direct detection of threats, the diagnostic function among its goals also declares the determination of the weight assessment of the influence of the dangerous factor on the possibility of reducing budgetary safety. The final result of the implementation of the diagnostic function is to systematize threats and risks (in oral, written or visual-graphical form), followed by regulatory regulatory nature.
Design, regulation and planning functions, without the implementation of which an effective budget security management process is impossible. The design function is aimed at a virtual change in the consciousness of the budget security system and the budget system for its transfer from the existing state in the desired trajectory. The selected trajectory is the project implementation strategy and is subject to compulsory regulation. Regulation, in turn, implies the establishment of legislative norms that are mandatory, and the methodological provisions recommended for management in activities. Planning carries the tactical aspect of strategic design, implying under it
detailed parameters of the future state of the budget system, the development of a system of measures and actions to strengthen security systems in the budget sector.
The forecast function is an integral part of the functional procedures for the effective management of socio-economic systems. Forecasting as a function of budget security management is reduced to the definition of future states in two forms: forecast indicators of the budget system (budget indicators) and forecast indicators of the budget security system. To the first group, for example, the forecasting of tax and other budget revenues, the total volume of income, expenses, etc. The second group is calculated based on the first group data and is the prediction of the main indicators that determine the level of budget security.
The control function, the essence of which consists in its purpose to quickly manage the security process of strengthening the security system and correct the trajectory of the implementation of the budget policy on time. This feature is closely related to the others, since to make effective management decisions, it is necessary to maximize operational information that is generated in the process of implementing other functions.
The control (control and comparable) function is feedback and objective reflection of the management process, refers to key functions of the estimated type. The control is made on such data as: a) budget indicators (income, expenses, etc.); b) budget security system indicators (budget security indicators). The data is compared with two groups of indicators: with respect to the actual data of past periods and in relation to the projected data of the actual period. The control function allows not only to analyze the achievement of planned parameters, but also to see the trends of economic and social consequences
budget Policy. In view of the relevance of the issues of control over the activities of the executive bodies, this function makes an invaluable contribution to the development of the process of forming an "audit of efficiency" in terms of optimizing budget management and strengthening the security of the budget system.
7) An information function that is implemented in two forms: in the consumption of information and its reproduction. The information function in the value of consumption is based on the search, systematization and analysis of the initial information on the socio-economic, political and other states of the state in contact with the budget sector. The information function in a productive aspect is based on the mandatory generation of new data and knowledge, which is the result of the implementation of monitoring and diagnostic functions, forecasting and planning, as well as other, and expressed in the systematic presentation and summarizing the information obtained (Figure 1.7).
Monitoring function L-
C. diagnostic
Design function
Regulation function
Planning function
Forecast function
sThe function of regulating U.
Control function jl / information function L
Figure 1.7 - Functional structure of the budget security management system based on a sequence of action
The presence of large and small cycles in the implementation of control functions allows you to most effectively manage the system. A large cycle includes basic strategic management functions and is one year and more. The small cycle determines the timely control, regulation and correction of the management process based on operational and short-term information and comparative analysis. Its duration is less than a year - month, quarter, half a year, nine months.
The proposed scheme of the functional structure of the budget security management system on the basis of a sequence of actions is not fundamental. Functions may have a slightly different order of implementation. Such specificity is caused by a multidimensional controlled system and the complex nature of intrastable ties.
So, in the second paragraph, a structural study of the budget security system was carried out, a detailed analysis of intrasystem bonds was carried out, the functional characteristic of the system from the point of view of the function of performing functions was given and according to the criterion of the expected result. Significant distinctive features and properties of budget security systems and its collateral were also identified.
1.3. Classification features of budget elements of economic security
Categories "Budget Interest" and "Budget Threat" occupy key positions in the theory of budget security, as they play a leading role in the process of choosing a strategy to ensure. Budget interests define the tone and dynamics of the state's budget policy, the state budget strategy. The procedure for identifying, identifying, systematization, concretization and structured budget interests is the basic stage of the organization of the budget protection system, since it is the budget interests that are the driving force of the development and strengthening of the budget system in various aspects of its manifestation. The assessment of crisis situations in the budget sector is associated with the identification and analysis of real and potential threats to budget security in various segments of the financial system and the economy of the state and the region. The purpose of this part of the research is the definition, multidimensional classification, systematization, concretization and interpretation of budget interests and threats.
So we turn to the problem of budget interests as an economic and legal category from the point of view of determining, identifying the essence and its content. First of all, it is necessary to clarify our understanding of the category of "budget interest". From a number of few works, the most closest to consideration of the problem of budget interests, we have allocated research K.A. Bhuaeva K.A. .. In his works, the first time made attempted to appeal scientific attention to the problem of budget interests in terms of defining, understanding, determining their essence, as well as the argument of the importance of studying this category in order to identify conflicting interests and their coordination paths. The weak side of the work is the lack of material on the presentation of a clear structure, classification, systematization and
specifying interests, as well as consideration of the problem in a unipolar context concluded in identifying interests between three levels of power in the system of intergovernmental relations. The work does not investigate contradictions and does not propose an algorithm for coordinating interests at such levels as government, public, personal budget interests, as well as in the system "internal
Turning to the tasks of the study, the main object of our attention in the works of Bhuyev K.A. It is the proposed definition of budget interests that we will represent and analyze below. However, before we consider the definition, we turn to clarify the essence and content of the concept of interest in terms of its lexical, economic and legal content.
Lexical aspect. The word of interest is coming from the Latin Interest - "matter" or from French Interet - "use". Analysis of dictionary definitions allowed to allocate three approaches to understanding the word interest:
interest as a set of needs
interest as a goal
interest as a benefit.
Understanding of interest as a set of needs is complicated by some synonymity of these concepts. There is still no clear and reliable distinction between these categories. Their likeness manifests itself in the name of the interests and needs of the driving force, the motion of the entity, the source of activity of the subject: "Interests are the main incentive of human activity" and "Needs are a source of personality activity." The difference of concepts is expressed in understanding of interests as attention excited to any significant, important, useful or seemingly, and needs as needs or shortage of anything needed to maintain vital activity. Taking the objectivity of the judgment that the person's attention is caused only by a certain need, the interpretation of budget interests as
the totality of budgetary needs has all the reasons for the feasibility of its existence.
An understanding of interest as desired to achieve a goal is set out in the article Abalkin L.I., in which it is noted that "... interests ... are reflected in the consciousness of people in the form of their goals and prompting their achievement." In this context, budget interest submitted by one or the system of budgetary goals allows you to present an idea of \u200b\u200bthe subject (in this case about the budget) what it should be from the point of view of carriers of interests to meet the needs and bring certain benefits or benefit to the interest subject. For example, "budget interest is to achieve maximum volumes of the budget revenue." In this case, the goal of "maximizing budget revenues" determines budget interest. This approach in the interpretation of the category under consideration is more likely to identify ways to implement interests or, let's say, on the external form of expression. In this regard, the definition of budget interests as a totality of budget goals is irrational, such an interpretational approach is more likely to be applied to the identification of another element of the security system - stabilizer.
Interest as the benefit, benefit or profit is the most common interpretation. This is due to the development of the search for economic sources and the incentives of human activity in various areas of humanitarian scientific knowledge, as well as in philosophy. And, if we assume that budget interest is profit, it will distort the basic ideas about the budget sector as a system that is not aimed at obtaining financial income, and will turn the concept of the essence of the budget as a tool that allows you to effectively implement the functions of the state in order to meet public needs: Security, social security, education, conservation of health, cultural education, communication, etc. Such a term as profit or benefit is not applicable to the budget sector, ... only
if you do not change the usual financial understanding of profits for profit social or public. In this case, the inconsistency of the approval of the concepts of profit and the budget is removed and it is possible to interpret budget interests as benefits, but with a mandatory emphasis not on the financial meaning of the desired profit, but on public, state and personal benefits.
Legal aspect. Based on the norms of the concept of the National Security of the Russian Federation, national interests are defined as "a set of balanced interests of the individual, society and the state ...". In the legal norm, the concept A is determined through the concept A ("Interests are a totality of interests"), which does not extract the understanding of this category. The other legal definition set forth in Article 1 of the Law of the Russian Federation of March 5, 1992. No. 2446-1 "On Security", implies the concept of interest "... a set of needs, the satisfaction of which reliably provides the existence and possibility of progressive development of the personality, society and the state." The basic design of the definition corresponds to one of the three identified classic approaches to understanding the category of interest, the definition is clear and full.
Economic aspect. Economic interest is one of the most discussion categories, the discussion of which lasts no one century. Despite the correspondence controversy of economists who belonged to different epochs and scientific trends, almost all authors converge in the following:
interests are the driving force of the economy,
serve as a manifestation of production relations,
Represent the system, having carriers, which are individuals,
or groups combined by certain signs (from here property
subjects of interests)
The basis of interests are the needs of subjects,
Interests are due to a complex of material and technical conditions.
reproduction process, as well as a production system
relations, the main one is ownership of funds
production.
So, guided by a wide layer of the theoretical and methodological material, it is necessary to solve the problem of determining the category "Budget Interest", while based on the following principles:
the definition should be universal for all carriers of budget interests;
the definition should correspond to at least one of the three approaches of the classical interpretation of the concept of "interest";
the definition should reflect the category from its essential features, while it is simple, clear, full.
The basis of defining will serve as the first approach in understanding "interest" (interest as a set of needs). This is due to the fact that "informed by society, social classes, groups and individuals, the need to act as their interests."
Taking into account the foregoing, we believe that budget interests (Budgeting Interests) are a set of budgetary needs of interests that are a driving (active) factor in the budget activities of subjects and aimed at obtaining a certain benefit through the budget in order to ensure the existence and capabilities of the progressive development of society, the state, legal and individuals (personality).
The basic design of definition consists of the following elements -lex interpretation "Interests are the needs" and transfer of essential signs of budget interests:
This is a combination of budgetary needs.
A * "^ ycarriers of interests: states, society,
" " legal and individuals (citizens)
significant signs of budget interests:
are the driving force of budget activity of carriers of interests,
aimed at obtaining a different kind of benefits through the spending of budget funds: social, financial, political, etc.,
the goal is to create conditions for the existence and possibility of progressive development of carriers of interests, but only in the part of the total conditions, the development of which is achieved through the budget system.
Figure 1.8 - Basic design of definition category "Budget Interests"
In addition to the basic approach ("Interest as a need"), two others are used. Budget interest as a goal is expressed in setting the goal of creating conditions for the existence and possibility of progressive development of carriers using budgetary tools. "Interest as a benefit" is concluded in determining the sign of budget interest as receiving the benefit of various kinds through the budget.
Defining budget interest as a set of budgetary needs, it is impossible not to dwell on another significant category of budget security theory - "budgetary need." Holding to the fundamental definition of the need for "needs or disadvantage of anything to maintain the life of the body," we consider it expedient to determine the budgetary need as the need (need) in budgetary funds to achieve and maintain a certain level of vital activity of individual, social group, society, as well as normal functioning States and legal entities.
The budget needs of the state is the necessary prerequisite for its existence, as well as the budget needs of society - an integral condition for the normal functioning of society, its development. The basis
budgetary needs are the needs of another kind: public, individual, state, economic. The level of budgetary needs as a whole depends on the level of development of this state in both political and economic and socio-cultural sense. The development of these areas leads to the emergence of new budgetary needs, which from the discharge of minor over time transition to a group of dominant or vital needs. So, in connection with the development of science and the emergence of the possibility of developing space, an objective need for the financing of the sphere of exploration of outer space is faced. This area of \u200b\u200bresearch is one of the priorities to ensure not only the growth of the country's scientific and economic potential, but also to fulfill the vital - military defense function of the state. This example demonstrates the overall pattern of development of budgetary needs as socio-economic and cultural and political progress in the form of elevation of needs ("the law of elevation of needs"). Thus, a comprehensive study of needs is an important prerequisite for the identification of budget interests and their contradictions, allowing to improve budget planning at all its levels.
In relation to the scale and structure of the budget, budgetary needs are divided into absolute (expressing the maximum amount of budgetary needs of all subjects) and valid (those that can objectively be satisfied with the optimal progress of the budget process).
As most of the economic categories, the concept of "interests" is a systemic, which includes structural elements. Their logic location and competent systematization is an important stage of study of budget interests as an element of the budget security system. To solve the task of systematization of budget interests
we use one of the types of logical division operation - the classification method. To classify interests in the budget sector, it is necessary to identify the basis of classification. Based on the basis of the sign, according to which classification is performed. As the foundations of dividing the category "Interests" it is advisable to allocate: the subject (carrier) of interests; Territorial belonging of the subject of interest; degree of value; The magnitude of the benefits (use); Type of benefits (benefits); the nature of the impact; degree of implementation; probability of implementation; the focus of interests; stage of the budget process; The degree of impact of the consciousness of the subject on the content of interest (the level of subsependence). State budget interests allocated in the classification on the carrier of interest can be classified on the following grounds: vertically - by power levels and horizontally - between the actors of one level.
The visual reflection of the classification of budget interests is presented in the diagram (Figure 1.9).
Figure 1.9 - Classification of budget interests 46
Significant in the process of developing a draft concept of budget security subjects of the subject of the Federation may include a study of budget interests within the framework of the classifier for the carrier of interest. Thus, the classification of budget interests on the subject (carrier) of interests involves four levels:
1) The budget interests of the state are that there are interests whose supports are state and municipal power structures (organs). Declaration of interests can occur both oral and writing. The generally accepted form of declaration of the budget interests of the state in oral form is the budget messages to the Federal Assembly of the Russian Federation on the budget policy of the President of the Russian Federation, and in writing - regulatory documents, for example, the concept of national security of the Russian Federation (part II), the State Strategy for the Economic Security of the Russian Federation (Section III and IV), the methodology for the formation of nonnephnegas balance of the budget of Russia (Part II and III). In other cases, the declaration of interest occurs by officials consisting in the state or municipal service.
State budget interests are aimed at optimizing the implementation of state functions, such as economic function, financial, social, protective, environmental, function of supporting science, culture, education and sports. The feasibility of declaration of interest as a state, as well as the desire to implement it, should proceed from the possibility to increase the effectiveness of the performance of functions by the state.
Under the budget interests of the region, not only the interests of a particular subject of the federation, but also the interests of other territories, which in one way or another interact with the Government of the Russian Federation or other institutions of the Russian authorities in the financial and economic sphere.
2) the budget interests of the Company are interests aimed at
Satisfying social needs and formation of a full-fledged
civil society capable of complying with the structure
Numerical, level of education, culture, civil position activity
and the power of patriotism needs the needs of a developing democratic state
with strong economic and political potential. These goals
formulated in social policy strategies, and their implementation is
The content of the social function of the state. Obviously, implementation
social policy is due to financing from federal, subfederal and municipal budgets. The functional classification of the budget expenditures of the Russian Federation contains the following articles aimed at fulfilling the social function of the state: education (preschool, general, primary professional, secondary, higher vocational education, youth policy, recovery of children, etc.); culture, cinematography and media; Health and sport; Social Policy (Pension Provision, Social Maintenance of the Population, Social Security of the Population, Fighting of Stropery, Guardianship, and Guide, Other Social Policy Issues).
These articles should be the subject of special attention from the Company, as their full financing, as well as the effective consumption of budget funds, ensure the formation of a full, high-cultural and educated civil society, which makes it possible to make a breakthrough in the economic and political development of the state.
Understanding the budget interests of society should not be limited only by attention to the financial volumes of articles of social significance. The Company's budget interests are also the opportunity to actively participate in the budget process, for example, in the form of participation of public organizations in the discussions of budget projects for the next fiscal year or in
receiving the opportunity to really control the budget organizations and government agencies in the expenditure of budgetary resources.
At this stage of the development of Russia, the Company does not play a significant role in the process of budget formation. This is due to the "sample" process of the development of civil society, the lack of formation in people of an active civil position, reluctance to protect their interests and the interests of society as a whole. Today, a large share in the general structure of budget interests is the interests of the state, the interests of legal entities and influential citizens, which violates the balance of state-public interests, necessary for the normal functioning of the financial and budget system.
The budget interests of legal entities are the interests of commercial and non-commercial (public, budgetary, party, etc.) organizations. Interests may be non-commercial-oriented social services and the fulfillment of the socio-political role of the institution, and commercial - in order to obtain financial profit. It is important to note that among the various groups of carriers of budget interests, the commercial, budgetary, public organizations, political parties prevailing in modern Russia are commercial, which is associated with the high development of the lobbizm of the commercial interests of individual structures in the process of drawing up, consideration and approval budget, as well as Significant corruptness of power structures with powers to adopt budget decisions.
The budget interests of the individual represent a separate level of manifestation of budget interests. They differ and stand out from the mass of social needs with their individuality. And if, in general, under social protection of the individual, the concern of the state and society about citizens in need of help and assistance in connection with age, health, social status, insufficient
security with means of existence, in private social protection - this is a set of state support needs, built on an individual hierarchy in accordance with the personal social priorities of a citizen. This means that before each person, state support needs (that is, budget interests) are individual and acquire a special (excellent) status in the general system of social needs. Thus, the budget interests of the individual are the priority needs of a particular person satisfied through the support of the state budget funds.
In a separate group of budget interests of individuals, it is advisable to allocate individuals who pursue personally and economic goals. This layer of interest was and still remains significant in the process of designing and implementing the budget and economic policy, which confirms the theory of the city of Kleiner on the nanoeconomics formed in Russia - "Economics of individuals". As noted in the concept of Kleinor, in Russia there was an "economics of individuals, the own egoistical interests of which formed a separate, substantially affecting the state of the economy, a layer of specific economic driving forces". In this regard, the study of the budget and economic interests of personalities, which significantly affects the course of transformations in the economic and budget areas in the conditions of formed nanoeconomics, is an important prerequisite for creating a reliable overall picture of interests and an objective need to identify the system of their contradictions.
It is important to note that the probability of fixing (consolidation) of interest in the development of fiscal policies in the framework of solving the strategic and tactical problems of each of the four groups is directly dependent on the level of influence of a specific group to the budget process in terms of declaration, consolidation and satisfaction of their own interests in the budget sector. This explains the established structure of interests,
a greater degree of accounting for the interests of the state and individual influential legal entities and individuals, and a lesser degree of attention to the interests of society and major social groups.
The study of the theoretical aspects of budgetary threats has shown that "many destructive processes in financial relations have a multifactoric nature and are associated both functionally and structurally with many macro and microprocessions of the country's economy, which makes it difficult to identify and localize security threats in the financial sphere." However, the difficulty of the process of monitoring and diagnosis of threats should not reduce the activity of the research activities of budgetary security issues, which contributes to increasing the efficiency and effectiveness of adopting management decisions on budget policy. In this regard, it is obvious to the objective need for research activities to reduce the complexity of recognition, accounting and measurement of budgetary threats, to improve the multi-factor classification of threats, the implementation of the logical and competent systematization of classifiers. An important block of research is the definition of the category of "threat" and the identification of its essence in lexical, economic and legal aspects.
Lexical aspect. Turning to the basics of lexicology, we note that the word "threat" in Russian has two basis values: a threat in the form of a promise to cause harm and threat as a possible danger [by]. In our study, we rely on the second interpretation of the category under consideration. The essence of the threat is defined by us as a factor (driving force, reason), which causes the likely destruction of the system (crisis). We believe that the essence of the threat in a lexical aspect is formulated quite expressively and fully, and does not require additional meaningful explanations.
Theoretical and legal aspects. Consideration of these two aspects in a single text-logical conjunction is due to the absence of a clear
related understanding of the category from the position of its legal and theoretical content. Many authors (S.A. Asaliyeva, A.A. Gorshkov et al.) In theoretical studies of threats of financial and economic security, rely on the legal version of the interpretation of the category under consideration, according to which "the threat of security - a susceptibility of conditions and factors creating a danger of vital interests. Personality, society and states. " At the same time, I.G. Maltsev, G.V. Novikov, G.A. Konstantinov and A.A. Gorshkov note the need to localize this definition in relation to the scope of financial security. In view of the considered definitions and in the framework of the solution to the localization of the category of "threat of financial security" in relation to the field of budget security, the author considers it significant to reflect the following key points in definition:
first, the budget threat prevents the implementation of budget interests,
secondly, the threat is aimed at full or partial destruction of the system, that is, a violation of one or more aspects of the security of the budget system and the process,
thirdly, the budget threat is preceded by some events in the form of actions, phenomena or processes, which lead to the formation of certain negative conditions and factors (significant negative for the security system of the moments).
So, from the position of the author of the threat of budget security - this is a combination of negative conditions and factors that prevent the full implementation of budget interests and determine the violation of one or more aspects of the security of the budget system and the process.
Economic aspect. Economic understanding of the threat category is due not so much the qualitative characteristics of this phenomenon, how many quantitative certainty, expressed in the form of real damage caused by the economy and financial finances in the case of its
implementation. In this matter, the position of the authors A. Gorshkova, M. Benedictova and E. Khrustalev, who establish "the relationship between the threat of security and the damage caused by this threat ..." Thus, the economic meaning of the threat is concluded in determining the amount of damage from the point of view General economic (reduction of the country's economic potential), material (deterioration and reduction of logistical equipment) or financial (monetary) assessment.
Analysis of budget threats is not possible without their identification and systematization. Under the classification of threats, the author understands the distribution of threats to specific groups in accordance with a specific feature based on this classification. The serious problem of systematization of budgetary threats is their diversity and multiformity. Thus, the previously noted property of subjectivism inherent in the understanding of the economic safety and its elements led to a "significant number of variations of aggregate threatening factors." As noted by A.A. Gorshkov, "This is exactly what happens in official documents and scientific literature ... Most authors have no consensus on the list of major threats to economic security ... There are various options for a set of threats and hazards, and most authors are clearly viewed by trends to its unlimited expansion. . Such an approach can hardly be considered justified ... "
Chapter 1. Theoretical Basics of Security of the Budget System of the Region
1.1. Principles of formation and functioning of the budget system of the Russian Federation in modern conditions.
1.2. Concepts of ensuring the security of the budget system of the region.
Chapter 2. Methodological foundations for assessing the security of the regional budget system.
2.1. Criteria and indicators of budget security of the region.
2.2. Tools for assessing the security status of the regional budget system.
2.3. Features of the functioning of the budget system of the Vologda region.
Chapter 3. Methods for improving the security of the budget system
Vologda region.
3.1. Improving intergovernmental relations in the region.
3.2. Monitoring the functioning of the regional budget system.
3.3. Forecasting the development of the budget system of the region.
Recommended list of dissertations specialty "Finance, money circulation and credit", 08.00.10 CIFR WAK
Improving the formation and execution of the consolidated budget of the subject of the Russian Federation 2005, Doctor of Economic Sciences Sazonov, Sergey Petrovich
Regional budget policy in the development of budget federalism 2006, Candidate of Economic Sciences Glushchenko, Ivan Borisovich
Improving the implementation mechanism of budget policy at the regional level 2008, Candidate of Economic Sciences Shikunova, Lyudmila Nikolaevna
Impeals of the budget policy of modern Russia: regional aspect 2003, Doctor of Economic Sciences Ivanova, Natalia Georgievna
Budget policy in the field of expenditure authority of the subject of the Russian Federation and Municipal Education 2004, Candidate of Economic Sciences Babaites, Alexey Alexandrovich
The dissertation (part of the author's abstract) on the topic "Methods for ensuring the security of the budget system of the region"
The budget system of the state is one of its fundamental components that ensure the rational progressive development of the system of public goods, an increase in efficiency as the entire national economy and farms that make up its territorial entities.
During the years of transformation of the economy in Russia, cardinal transformations in the financial system are carried out. If in the planning and administrative system, the state was the owner and managed the resources of all business entities, then in a market economy, finances are decentralized, and the state can directly manage only their own financial resources, which are the most important part of which are budgetary funds formed in the center and locally by approval and execution. Legislative acts aimed at accumulating relevant resources and their target expenditure.
The organization of the formation and execution of federal, regional and municipal budgets is based on the powers of each of these control levels. At the same time, the level of independence of each of the levels of the budget system of unequal. Thus, sources of income enshrined behind local governments provide only about 5% of the budgets of municipalities. A significant proportion of constituent entities of the Russian Federation refers to the depressive and backward regions, and, therefore, is from the standpoint of independence of budget budgets. For the donor regions, the process of monetaryization benefits also put a lot of new complex tasks.
Thus, a priority for financial management bodies is to ensure fiscal security, especially in a regional section that guarantees both the fulfillment of the functions of state power and obligations to their own population, which determines the relevance of the topic of the dissertation research.
Theoretical aspects of the formation and functioning of the budget system in the conditions of market transformation of the Russian economy in a conceptual plan are covered in the works of L.I. Abalkina, S.Yu. Glazyev, A.G. Granberg, B.j1. Makarova, A.I. Tatarkina. Separate aspects of the country's budget security (as part of the Economic Security Strategy) are addressed in the works of A.G. Mysudina, A.N. Illarionova, N.N. Mikheeva, V.G. Panskova, O.S. Pchelinseva, V.K. Senchagova. The problems of the regional component of budget processes are devoted to the work of S.D. Valentea, A.M. Lavrova, V.N. Lexina, M.N. Lykova, S.A. Suspicin, VB Khristenko, A.N. Schvetov and other authors. However, issues of the content of budget security of the regions, the criteria for its integrated assessment and the direction of strengthening, taking into account the various level of development of the territories, are still unstasted.
The purpose of the dissertation study is to develop scientifically based theoretical provisions and practical recommendations for ensuring the budget security of the region.
To implement the specified purpose, the following tasks were set and solved:
The features of the implementation of the basic principles of the budget system of the country at the present stage of its development are analyzed;
The conceptual approaches to the study of the security problems of the budget system of the region are summarized;
Criteria and indicators reflecting the current and promising budget security of the region are revealed;
Developed guidelines for the safety assessment of the regional budget system;
The methods of ensuring the security of the budget system of the region are proposed and substantiated.
The subject of the study is the system of financial and organizational relations to ensure the security of the regional budget system. The object of research is the budget system of the Vologda region.
The theoretical and methodological basis of the dissertation study was the works of domestic and foreign authors on the theory of public finances, budget relations, the economic security of the country, the socio-economic development of the regions. In general, the study is based on a systemic approach, which allows you to comprehensively explore the various aspects of the assessment, analysis, formation and management of the budgetary security of the region at the present stage of the development of the Russian economy.
Methodical instruments used in the thesis cover various ways of economic and statistical analysis (ranks of dynamics, statistical groups, methods of correlation and regression, cluster and comparative analysis). Also historical and abstract logical methods were used, the method of expert assessments. Table and graphic methods of visualization of statistical data were used. For processing source information, Microsoft Excel 2002 and Statistica 6.0 application packages were used.
The source of information was the materials published by the Ministry of Finance of the Russian Federation, the data of the Department of Finance of the Government of the Vologda Region, the materials of Rosstat and its territorial authority of state statistics on the Vologda region.
The scientific novelty of the study is determined by the following results of theoretical and applied nature:
The essence of the budget security of the region is disclosed, the relationship of the concepts of national security, financial security and budget security is determined;
A comprehensive indicator system has been developed for assessing the security of the budget system of the region;
The set of methods for improving the security of the budget system of the region is determined - forecasting the development of the budget system of the region, the improvement of intergovernmental relations, the formation of a system for monitoring the functioning of the regional budget system, is substantiated their content and shows the relationship;
The technique of determining the tax potential of economic entities in the territories of municipalities, the use of which allows to increase the level of budgetary security of municipalities;
The main trends and factors of the development of the budget system of a particular region - the Vologda region have been identified and proposals have been developed for improving the security level of the budget system of the Vologda region.
The practical significance of the study is that the methodological provisions and conclusions can be used by financial authorities of subjects of federations and municipalities in the development of a system of activities necessary to improve the efficiency of the budget system of the region.
Theoretical provisions are used in the educational process when reading the finance courses, the "Budget System of the Russian Federation", "Taxes and Taxation" in the Vologda branch of SPbGIEU.
The results of the dissertation work are used in the planning and execution of the budget of the Vologda region and the budgets of its municipalities.
The results of the study were reported and discussed at the III and IV Russian scientific and practical conferences "Strategy and Tactics for the Implementation of Socio-Economic Reforms: Regional Aspect" (Vologda, 2001, 2003), the All-Russian Meeting "Experience and Prospects for the Implementation of Regional Finance Reforming Programs "(Cheboksary,
2003). The results of the study served as the basis of reports and reports to improve regional budget processes submitted to the Legislative Assembly and the Government of the Vologda Region, as well as at the meetings of the North-West Interregional Association.
The thesis consists of introduction, three chapters, conclusions, bibliographies and applications. The work includes 32 tables, 35 drawings, 6 applications. The bibliographic list shows 156 sources.
Conclusion of dissertation on the topic "Finance, money circulation and credit", Isotova, Galina Sergeevna
Conclusion
The analysis of sources on the topic of study conducted in the process of fulfillment of the dissertation work allowed us to formulate the following provisions.
Safety is understood as the state of the protection of the vital interests of the person, society and the state from internal and external threats. In cases when it comes to country, society, the concept of "National Security" is used. The most important component of national security is the security of economic - the set of conditions and factors ensuring the independence of the national economy, its stability and sustainability, the ability to continuously update and self-improvement.
An integral part of the country's economic security in the context of global competition is financial security, which characterizes the opportunity and ability of the country to ensure the formation of the necessary financial resources and their use to achieve the goals of national security, creating decent living conditions of the population, effective economic and social development.
The most important element of financial security is budgetary security. If the financial system covers the entire spectrum of relations on the transformation of total financial resources in the country, the budget system characterizes only the part of the financial system that is intended for the formation and use of state funds.
Based on the analysis of the role and place of the territorial budget in the regional economy, the author's definition of budget security of the region is formulated. The budgetary security of the region is the state of the budget system of the region, characterized by a balanced, high level of liquidity of assets and the availability of monetary, currency and other reserves capable of providing effective public administration and protection of the economic interests of the region, the stability of the regional economy, sustainable economic growth, the satisfaction of social needs.
The essence of budget security, similar to the essence of economic security, is implemented in the system of criteria and indicators, which make it possible to evaluate the state of the budget system from the point of view of essential processes reflecting budget security. Criteria assessment of regional budget security includes: assessing the balance of the budget system; assessing the liquidity of its assets; Evaluation of the debt load of the system.
Analysis of the functioning of the budget system of the Vologda region from 1997 to 2002 in the dissertation. allowed to draw the following conclusions.
Throughout the analyzed period, the income of the consolidated budget of the Vologda region was formed at the expense of sources, creating-hoven enterprises and organizations operating in the region, revenues from the use of property in regional and municipal property, revenues from paid services provided by regional and local government bodies and budgetary institutions that are in their jurisdiction. The main component of the income of the budget system of the region in the analyzed period was tax revenues. At the same time, most of them were formed by the deductions from regulatory taxes: tax on income, income tax, value added tax, excise taxes, the cumulative contribution of which in different years reached 50 - 80% to the total amount of income.
For the period 1997-2002 In the overall structure of budget expenditures, the costs of meeting the needs of public goods and products (Education, Health Care Social Protection, Housing and Communal Services, Management) prevailed.
A significant structural change in the expenditure part of the regional budget of recent years was a decrease in the internal revolutions: if in 1997, 18% of the funds of the regional budget were sent to the financial support of the budgets, then by the end of the period of the period, this share in the total value of the regional budget was reduced to 10% .
The lack of financial resources did not allow the period under consideration to ensure sufficient funding for a number of important social articles and the development of production. The volume of funding for education, health care, housing and communal services and social policies decreased by the largest way in 1998. Despite the replenishment of the revenue part of the regional budget system, in the subsequent period, both the revenue and the consuming part in the comparable estimate did not reach the 1997 indicators to overcome This negative trend failed in 2002
In 1997, 1998 and 2001 The budget deficit was observed in the region: during these years the volume of expenses exceeded the level of actually executed income per 395 million. RUB, 160 million RUB. and 793 million rubles. respectively. Proticiency budget execution in 1999, 2000 and 2002. Allowed not to attract significant borrowed funds to cover temporary breaks between income and expenses.
The budget of the fields to a high extent depends on the results of enterprises with export-raw orientation, on the state of the global market conjuncture. Thus, 40% of the revenues of the consolidated budget of the region forms OJSC Severstal.
To assess the safety of the budget system of the region in the thesis, a list of directions for its analysis and performance indicators has been developed. Also in the paper presents a list of indicators of indicators adopted for the assessment in accordance with the selected directions, and their quantitative values \u200b\u200b(by a ten-ball scale) relative to the state of the estimated parameters of the regional budget system. Evaluations for each direction are calculated by summing points on certain indicators of one or another direction.
In accordance with the proposed values \u200b\u200bof estimates of indicators in points and weighing areas, the integral assessment of the state of the regional budget system may vary in the range of 5 to 45 points.
The diagnosis of the budget system of the Vologda region conducted in the dissertation in the most important areas for the period under study allowed the following conclusions.
Consolidated budget state. In 1997, the overall state of the consolidated budget of the region was in the zone of a stable state. The financial crisis of 1998 led to the fact that on most indicators of this direction the state was estimated as crisis. In 1999, a sharp change was happening for the better, the budget of the region, representing the main link of public finances, passed into a state of positive development, although in the future this trend did not fix it. During 2000 - 2001 There was a consistent decline in the stability of the main indicators, and according to the results of 2001, the state of the regional budget was on the boundary of the critical state. The situation has improved significantly in 2002 (33 points on the estimated scale used), which the increase in the income of the regional budget has enforced the decisive effect.
Intergovernmental relationship. Throughout the period under study, the state of intergovernmental relations remained sufficiently sustainable, with the exception of 1997 and 2001, when it was in the unstable zone. Among the external factors that have had a negative impact, the main thing was to strengthen the centralization of tax revenues at the federal level. If in 1997 out of taxes collected in the region in the consolidated budget of the region there was about 80%, then, in 1999-2001. There was a continuous increase in the share of the federal center, and in 2001-2002. Tax revenues were distributed between the center and the region almost equally.
Long load. Assessment of changes in debt burden during the study period (except 1998) showed that in this area the regional budget system was in a steady state. At the same time, there was some deterioration in the position of the debt burden in 2001, the value of the assessment of which was close to the borders of the instability zone. Among the debt load indicators proposed for the diagnosis of the state of the regional budget, the most negative assessments are associated with the indicator of the relationship of the full debt of the region's budget for income (excluding financial assistance from the federal budget). The tax base. Estimates calculated on the basis of available data made it possible to conclude a sufficiently sustainable state of the tax base of the consolidated budget in the post-crisis period, from 1999 to 2001. A positive way to evaluate this area has affected the importance of a regional budget system of the regional budget system in recent years, as well as a consistent decline in tax arrears and fees to the region's budget from 17% of tax revenues in 1997-1998. up to 1% in 2002
The dissertation made input about the insufficient stability of the system, exposure to its serious oscillations. The worst was 1998: Palkal estimate decreased from 19.5 in 1997 to 14.2 in 1998, a significant improvement occurred in 1999, when the system passed into a state of positive development. In 2000-2001 The situation was noticeably deteriorated: at the end of 2001, the budget system of the region was in the instability zone: an integral assessment was 18.2 points. In 2002, the importance of the integral assessment increased to 32 points - the budget system of the region has reached a state of positive development.
On the basis of the analysis carried out in the thesis, a list of major threats to the security of the budget system of the region was systematized and measures were proposed to mitigate or overcoming them.
The dissertation study concluded that the most important task requiring an urgent decision is rationalizing the system of intergovernmental relations, which in the future should provide funding for social services guaranteed by the state and at the same time stimulate the development of the local economic base. The dissertation presents methodical approaches to solving this problem and the corresponding calculations.
The dissertation is justified the need to improve the methodology for determining the tax potential of municipalities in order to optimize intergovernmental relations and it is concluded that a gradual transition from the application of the indicators of the preceding (basic) period to the forecast indicators of the planned period are needed.
The dissertation shows that when determining the volume of financial assistance to municipalities, consideration of the specifics of individual territories is appropriate, since the saturation index applied for this, the social sphere institutions does not ensure solutions to such a task. The dissertation concluded that to develop a comprehensive indicator of the development of individual territories of the region, it is necessary to use indicators that take into account the specifics of individual areas: population density in the territory of the municipality; the share of urban and rural population in the total population; Transport accessibility territory.
Since the dynamism of the economic and social situation requires the regional authorities of state power and local self-government, the implementation of daily activities on operational analysis of budget processes, a draft monitoring system of the budget system of the region has been developed in the thesis.
Monitoring is an essential condition for the accuracy and accuracy of forecasting the regional budget system. The forecast is designed to determine the parameters of the functioning of the budget system in the coming period. It takes into account the impact of various factors, including sources of threats of budget security. The results of the forecast of the development of the situation in the field of regional finance should, first of all, contribute to improving the quality of management decisions in regulating the socio-economic development of the region.
The dissertation provides for predictive estimates based on the joint application of regression models and expert systems. The methodology for predicting the security of the budget system of the region should also provide for the application when calculating the values \u200b\u200bof the indicators in the upcoming period of various scenaros. For this, the content of scenario parcels is being developed. In real conditions, it may be necessary to form the formation of individual scenario conditions that combine elements of several options.
References dissertation research candidate of Economic Sciences Isotova, Galina Sergeevna, 2004
1. Constitution of the Russian Federation. M.: Legal literature. 1993.
2. Budget Code of the Russian Federation. - M.: Prior, 2000. 160 p.
3. Tax Code of the Russian Federation. - M.: Legal literature. 2003.
4. On state regulation of foreign trade activities: FZ dated October 13, 1995. № 157.-M., 1995.
5. On Security: RF Law // Economy and Life. 1994. - № 12.
6. On the State Strategy for the Economic Security of the Russian Federation (the main provisions): Decree of the President of the Russian Federation dated 29.04.96. № 608.-M., 1996.
7. On the main provisions of the Regional Policy in the Russian Federation: Decree of the President of the Russian Federation of June 3, 1996 No. 803 M., 1996.
8. About the regional budget for 2002: the Law of the Vologda Oblast.-Vologda, 2002.
9. On the execution of the regional budget for 2002: the Law of the Vologda region. - Vologda, 2002.
10. On the budget process in the Vologda region: the Law of the Vologda Region dated March 20, 2002 No. 772-03.- Vologda, 2002.
11. About the regional budget for 2001: the law of the Vologda region-Vologda, 2001.
12. On the execution of the regional budget for 2001: the Law of the Vologda Oblast-Vologda, 2001.
13. About the regional budget for 2000: the Law of the Vologda Region - Vologda, 2000.
14. On the execution of the regional budget for 2000: the law of the Vologda region Vologda, 2000.
15. On approval of the Regulations on Finance Department: Decree of the Government of the Vologda Region dated February 19, 2002 No. 71- Vologda, 2002.
16. About the phased transition to the Treasury Execution of the Budget of the Vologda Region: Resolution of the Government of the Vologda Region dated December 24, 2002 No. 862.- Vologda, 2002.
17. On the main areas and events on the informatization of the financial system of the Vologda region: the Resolution of the Governor of the Vologda Region dated 04.12.2000 No. 1038 - WHO, 2000.
18. On the concept of budget management management of the Vologda region: Resolution of the Governor of the Vologda region of September 12, 2009 No. 785.- Vologda, 2000.
19. On the creation of the regional treasury: Resolution of the Governor of the Vologda region of 28.07.2000 № 651- VOLDOV, 2000.22
Please note the scientific texts presented above are posted for familiarization and obtained by recognizing the original texts of theses (OCR). In this connection, they may contain errors associated with the imperfection of recognition algorithms. In PDF the dissertation and the author's abstracts that we deliver such errors.
The budget and tax security of the region as an element of financial security (on the example of the Kemerovo region)
ABOUT. Sheveleva,
cand. ECON. Sciences, Assoc., Finance and Credit Department of the Kuzbass State Technical University (650000, Kemerovo, Ul. Spring, 28; E-mail: [Email Protected])
E.V. Sleaverko,
camerator of the Department "Finance and Credit" of the Kuzbass State Technical University (650000, Kemerovo, ul. Spring, 28; E-mail: [Email Protected])
Annotation. The article formulates the concept of budget and tax security of the region, conducted an analysis of the main indicators characterizing the state of the budget and tax of the Kemerovo region for 2007-2010, identified the main threats and proposed directions for reducing their effect on the budget and tax security of the region. The results of the analysis can be used in the process of developing the fiscal policy of the Kemerovo region for the near future.
ABSTRACT. In The Article IS Formulated The Concept Tax and Budgetary Safety of Region, Analyzed of the Basic Indicators of Budgetary Sphere of Kemerovo Region ON 2007-2010 Period Then Revealed Basic Risks and Offered Directions on Risk Level Decreases in Tax and Budgetary Spheres. Results of the Analysis Can Be Use in Process of Working Out of A Budgetary Policy of the Kemerovo Region on Immediate Prospects.
Keywords: financial security of the region, budget and tax sphere, threats, Kemerovo region.
Keywords: Financial Safety Of Region, Budgetary and Tax Spheres, Risks, Kemerovo Region.
One of the most important aspects of the sustainable development of the regional socio-economic system is the need to ensure financial security, which is characterized by the process of stabilization of not only the financial sphere, but also to achieving the social effect, expressed in the growth of the main social indicators (quality and standard of living, real incomes of the population, the unemployment rate and etc.).
Obviously, the leading role in this process belongs to the fiscal sector, the main purpose of which is to provide the region with financial resources sufficient to invest in socio-economic development. Thus, the security of the region's budget and tax is fundamental to ensuring regional financial security. It should be noted that individual fiscal rates (budget security, budgetary sufficiency) are allocated by domestic economists as the most important factors of regional financial security.
The problems of the regional component of budget processes are devoted to the work of T.V. Uskovoy, S.D. Valentea, A.M. Lavrova, V.N. Lek-Sina, M.N. Lykova, S.A. Suspicin, VB Khristenko, A.N. Shvetsova, L.A. Korshunova, MA Bo
rodkin, T.V. Markina, V.K. Senchagova and other authors.
So, Uskova T.V. and Kchapova S.S. Under budget security, they understand the "The ability of state authorities and local governments to provide funding through the budgets of all levels of the full complex of authority to execute the rights of citizens guaranteed by the Constitution of the Russian Federation in the long term under the conditions of the destabilizing effect of various factors of random and deliberate nature (threats), and As key safety indicators, budget security and budget sufficiency are considered.
Korshunov L.A., Borodkin MA, Markina T.V. As the main component of economic security, the fiscal sphere is allocated, and the safety assessment is proposed to be carried out on the basis of the following indicators: the level of internal tax burden; the level of social burden on the budget; The degree of security of the region with its own means.
Senchaggov V.K. It claims that the core link of financial security, on which the sustainability of the country's financial system, the region, is "primarily a fiscal-tax sphere, which is the basis of the functioning of any state, so one
of the most important parties to the problems of the economic security of the state, the region is the state of its financial system (budgets of different levels and other tools), the ability of this system to provide financial means sufficient to perform internal and external functions. "
Despite the relevance of the issue, in the economic literature, the concept of "fiscal security of the region", as well as the criteria for its integrated assessment and the direction of increasing, taking into account the various level of development of the territories, are unauthorized. In addition, many of the existing criteria and methods for determining the level of fiscal security of the region do not reflect modern economic reality and do not take into account the sectoral specifics of the regions.
In our opinion, under the budget and tax security of the region, it is necessary to understand the process of preventing emerging risks and threats, as well as neutralizing their negative impact on the state of the budget sector. The risk can be determined by the ratio of possible results: a negative (which entails financial losses), positive (which gives an additional increase in income and contributing to the innovative development of the region). In this regard, it is necessary to conduct a reasonable budget and tax policy on the basis of a detailed analysis of the financial performance of the region, which will allow, on the one hand, reduce the likelihood of adverse events, on the other - to reduce negative consequences
Dynamics of indicators characterizing
there are already coming situations to the optimal level.
Indicators characterizing the state of the budget and tax sphere of the region are:
The level of income (expenses, surplus / deficit) of the regional budget in value terms, as a percentage of the GRP and per capita;
Budget security (the level of budget income per capita);
Budget sufficiency (ratio of budget deficit to the Volume of the Volga region);
The proportion of tax revenues to the budget in the total amount of budget revenues;
Provision of the regional budget with its own funds (the ratio of their own revenues to budget expenditures);
Debt of economic entities on payments to the budget and extrabudgetary funds and its share in the total amount of tax revenues to the budget;
VRP as a whole and per capita.
We will evaluate the level of budget
tax Security of the Kemerovo Region at the indicated indicators for the period 2007-2010. (Table 1).
The following are the following: budget security, budget adequacy, income and expenses of the regional budget as a percentage of the VRP, the security of the regional budget to the GRP, may be allocated as key indicators of the safety of the region's fiscal sector of the region. (Table 2).
Table 1
budget and tax of the Kemerovo region
Indicators year s
2007 G. 2008, 2009 2010
1. Regional budget revenues, million rubles. 84259 118324 100373 113379
2. Revenues of the regional budget in% to the GRP 19.3 20.6 19.2 19.6
3. Expenses of the regional budget, million rubles. 84643 114237,3 106281 117172
4. The costs of the regional budget in% to the GRP 19.4 19.9 20.3 20.2
5. Regional budget deficit (deficit), mln. RUB. - 384 4086,7 - 5908 - 3793
6. Budget security, thousand rubles. 29.8 41.9 35.5 37.0
7. Budgetary surplus (deficit) per capita, thousand rubles. - 0.136 1.45 - 2.09 - 1.24
8. Budget deficit in% to GRP 0.1 - 1.1 0.7
9. Security of the regional budget by own funds,% 73.0 74.8 55.8 67.1
10. Tax revenues to the budget, million rubles. 56109 79594 51620.1 71353
11. The proportion of tax revenues to the budget in the total budget income,% 66.6 67.3 51,4,62.9
12. Debt of economic entities on payments to the budget and extrabudgetary funds, million rubles. 9523,5 8671,4 15867 8719
13. Delegation of debt on payments to the budget in the total amount of tax revenues,% 3.06 1.9 3.05 8.7
14. VRP, million rubles. 437790.2 575942.3 524107,5 578388.2
15. VRP per capita, thousand rubles. 155.1 204.1 185.8 188.8
table 2
Indicators and their threshold safety values \u200b\u200bin the budget and tax area of \u200b\u200bthe Kemerovo region
Indicator threshold 2007 g 2008, 2009, 2010
Groost (decline) of budget security,% 20 - 30 - 40.6 - 15.3 4.2
Budget sufficiency,%< 3 0,1 - 1,1 0,7
Revenues of the regional budget in% of the VRP 37.8 19.3 20.6 19.2 19.6
The costs of the regional budget in% to the VRP 36.3 19.4 19.9,0.3,20,22
The growth rate (reduction) of the gross regional product,% 2 - 4 - 35.5 - 9 10.3
Property budget with own means,% ^ 100 73.0 74.8 55.8 67.1
The threshold values \u200b\u200bof the income and expenses of the regional budget as a percentage of the VRP are calculated on the basis of the average amount of all-Russian trend (taking into account the level of income and expenses of the federal budget as a percentage of GDP). Obviously, these indicators at the regional level should be as close as possible to the corresponding indicators of all-Russian values. Critical values \u200b\u200bof budget security growth indicators, budget adequacy, the growth rate of the gross regional product is determined by the method of the Kola Scientific Center of the Russian Academy of Sciences.
As can be seen from Table 1, in 2010 there is a positive dynamics of the majority of fiscal rates of the Kemerovo region. Thus, the revenues of the regional budget compared to 2009 increased by 12.9%, which creates prerequisites for timely execution of debt obligations. The tax revenues to the budget are significantly increasing (by 38.2%), almost reaching the level of 2008, which should be recognized as most secure in all indicators. Along with this, it should be noted a significant decline in the results of the 2010 indebtedness of economic entities for payments to the budget and extrabudgetary funds, which indicates the expansion of the financial and economic activities of enterprises and organizations of the Kemerovo region.
One of the main components of the security of the fiscal and tax and general and
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Kalashnikova E.A. - 2010
Introduction
Chapter 1. Theoretical foundations of the security of the budget system of the region ....9
1.1. Principles of formation and functioning of the budget system of the Russian Federation in modern conditions 9
1.2. Budget System Security Concepts of the Region 21
Chapter 2. Methodical Fundamentals for Security Assessment of the Regional Budget System 43
2.1. Criteria and indicators of budget security of the region 43
2.2. Tools for assessing the security status of the regional budget system 51
2.3. Features of the functioning of the budget system of the Vologda region 79
Chapter 3. Methods of improving the security of the budget system of the Vologda region
3.1. Improving intergovernmental relations in the region 102
3.2. Monitoring the functioning of the regional budget system 133
3.3. Forecasting the development of the budget system of the region 144
Conclusion 157.
List of references 163.
Applications
Introduction to work
The budget system of the state is one of its fundamental components that ensure the rational progressive development of the system of public goods, an increase in efficiency as the entire national economy and farms that make up its territorial entities.
During the years of transformation of the economy in Russia, cardinal transformations in the financial system are carried out. If in the planning and administrative system, the state was the owner and managed the resources of all business entities, then in a market economy, finances are decentralized, and the state can directly manage only their own financial resources, which are the most important part of which are budgetary funds formed in the center and locally by approval and execution. Legislative acts aimed at accumulating relevant resources and their target expenditure.
The organization of the formation and execution of federal, regional and municipal budgets is based on the powers of each of these control levels. At the same time, the level of independence of each of the levels of the budget system of unequal. Thus, sources of income enshrined behind local governments provide only about 5% of the budgets of municipalities. A significant proportion of constituent entities of the Russian Federation refers to the depressive and backward regions, and, therefore, is from the standpoint of independence of budget budgets. For the donor regions, the process of monetaryization benefits also put a lot of new complex tasks.
Thus, a priority for financial management bodies is to ensure fiscal security, especially in a regional section that guarantees both the fulfillment of the functions of state power and obligations to their own population, which determines the relevance of the topic of the dissertation research.
Theoretical aspects of the formation and functioning of the budget system in the conditions of market transformation of the Russian economy in a conceptual plan are covered in the works of L.I. Abalkina, X. Glazyev, A.G. Granberg, V.L. Makarova, A.I. Tatarkina. Separate aspects of the country's budget security (as part of the Economic Security Strategy) are addressed in the works of A.G. Mysudina, A.N. Illarionova, N.N. Mikheeva, V.G. Panskova, O.S. Pchelinseva, V.K. Senchagova. The problems of the regional component of budget processes are devoted to the work of S.D. Valentea, A.M. Lavrova, V.N. Lexina, M.N. Lykova, S.A. Suspicin, VB Khristenko, A.N. Schvetov and other authors. However, issues of the content of budget security of the regions, the criteria for its integrated assessment and the direction of strengthening, taking into account the various level of development of the territories, are still unstasted.
The purpose of the dissertation study is to develop scientifically based theoretical provisions and practical recommendations for ensuring the budget security of the region.
To implement the specified purpose, the following tasks were set and solved:
The features of the implementation of the basic principles of the budget system of the country at the present stage of its development are analyzed;
The conceptual approaches to the study of the security problems of the budget system of the region are summarized;
Criteria and indicators reflecting the current and promising budget security of the region are revealed;
Developed guidelines for the safety assessment of the regional budget system;
The methods of ensuring the security of the budget system of the region are proposed and substantiated.
The subject of the study is the system of financial and organizational relations to ensure the security of the regional budget system. The object of research is the budget system of the Vologda region.
The theoretical and methodological basis of the dissertation study was the works of domestic and foreign authors on the theory of public finances, budget relations, the economic security of the country, the socio-economic development of the regions. In general, the study is based on a systemic approach, which allows you to comprehensively explore the various aspects of the assessment, analysis, formation and management of the budgetary security of the region at the present stage of the development of the Russian economy.
Methodical instruments used in the thesis cover various ways of economic and statistical analysis (ranks of dynamics, statistical groups, methods of correlation and regression, cluster and comparative analysis). Also historical and abstract logical methods were used, the method of expert assessments. Table and graphic methods of visualization of statistical data were used. For processing source information, Microsoft Excel 2002 and Statistica 6.0 application packages were used.
The source of information was the materials published by the Ministry of Finance of the Russian Federation, the data of the Department of Finance of the Government of the Vologda Region, the materials of Rosstat and its territorial authority of state statistics on the Vologda region.
The scientific novelty of the study is determined by the following results of theoretical and applied nature:
The essence of the budget security of the region is disclosed, the relationship of the concepts of national security, financial security and budget security is determined;
A comprehensive indicator system has been developed and tested for
safety assessment of the budget system of the region;
The set of methods for improving the security of the budget system of the region is determined - forecasting the development of the budget system of the region, the improvement of intergovernmental relations, the formation of a system for monitoring the functioning of the regional budget system, is substantiated their content and shows the relationship;
The technique of determining the tax potential of economic entities in the territories of municipalities, the use of which allows to increase the level of budgetary security of municipalities;
The main trends and factors of the development of the budget system of a particular region - the Vologda region have been identified and proposals have been developed for improving the security level of the budget system of the Vologda region.
The practical significance of the study is that the methodological provisions and conclusions can be used by financial authorities of subjects of federations and municipalities in the development of a system of activities necessary to improve the efficiency of the budget system of the region.
Theoretical provisions are used in the educational process when reading the finance courses, the "Budget System of the Russian Federation", "Taxes and Taxation" in the Vologda branch of SPbGIEU.
The results of the dissertation work are used in the planning and execution of the budget of the Vologda region and the budgets of its municipalities.
The results of the study were reported and discussed at the III and IV Russian scientific and practical conferences "Strategy and Tactics for the Implementation of Socio-Economic Reforms: Regional Aspect" (Vologda, 2001, 2003), the All-Russian Meeting "Experience and Prospects for the Implementation of Regional Finance Reforming Programs "(Cheboksary,
2003). The results of the study served as the basis of reports and reports to improve regional budget processes submitted to the Legislative Assembly and the Government of the Vologda Region, as well as at the meetings of the North-West Interregional Association.
The thesis consists of introduction, three chapters, conclusions, bibliographies and applications. The work includes 32 tables, 35 drawings, 6 applications. The bibliographic list shows 156 sources.
In the introduction, the relevance of the topic of dissertation research, the degree of its development, the goals and objectives of the study, its subject and the object, theoretical, methodological and information base, scientific novelty and practical significance are determined.
In the first chapter of the thesis, the "Theoretical Fundamentals of Security of the Budget System of the Region" - identified the features of the implementation of the principles of building a budget system of the country at the present stage, summarized conceptual approaches to the disclosure of the essence of the region's budget security.
In the second chapter of the thesis, the "Methodological foundations of the security assessment of the regional budget system" - defined criteria and indicators of the budget security of the region; Methodological provisions were developed to assess the security status of the regional budget system; Based on the analysis of the budget system of the Vologda region, an assessment of the security level of the budget system of the region is presented.
In the third chapter of the thesis, "Methods of improving the security of the budget system of the Vologda region" - developed methodical recommendations: to improve intergovernmental relations in the region, to form a system for monitoring the functioning of the regional budget system, to predict the development of the budget system of the region in order to ensure the security of the budget system.
In conclusion, the main results and conclusions of the dissertation study are presented.
The main provisions of the dissertation work are published in the monograph and 5 scientific articles with a total volume of 9.3 pp.
Principles of formation and functioning of the budget system of the Russian Federation in modern conditions
One of the most important tools for managing the state economy is the budget system. For thousands of years, the existence of states, financial resources mobilized in the budget system provide state and territorial authorities to fulfill the functions assigned to them. The budget system allows regulation of economic and social processes in the interests of members of society. Local finances in aggregate constitute a significant part of the economic foundation of local self-government, its farm.
The Budget Code of the Russian Federation defines the budget as the form of education and spending of funds intended for financial support for the objectives and functions of the state and local government. The state as one of the active participants in the economic life, based on the market, on the one hand, does not claim the role of the Creator of Economic Procedure. And on the other hand, the state performs such basic functions as the creation of the legal foundation, support for general economic equilibrium, investing in human resources and infrastructure, the protection of the most vulnerable groups of the population, environmental protection. Accordingly, the budget appears as a tool designed to ensure solving these tasks. In this regard, taxes should not be considered as a way to mobilize funds for the content of certain nasheconomic structures, but rather as a form that the costs of producing various public benefits delivered by the state to their citizens. In fact, it is assumed that the state and its bodies, like other manufacturers of goods and services, receive (or should receive) resources only inspired, since they manage to demonstrate to consumers (taxpayers) their ability to meet their requests better than potential competitors from among private firms. At the same time, even indisputable success in satisfying one or another requirement does not give the state grounds for infinite expansion. Such an interpretation of the functions of the state and budget did not largely correspond to not only ideology, but also the practice of planned economy. Therefore, a significant part of common ideas remained unclaimed in our country even in the period when, with an increase in the independence of enterprises, interest in the general theoretical ideas about the market, as well as the skills of modern management, increased. However, in modern conditions, when the role of the state in economic life has undergone a fundamental revision, these ideas are becoming necessary.
The budget as an economic category expresses the main substantive component of public finances. The foundations of the current theory of public finance were laid at the turn of the XIX-XX centuries, mostly the efforts of Italian and Swedish economists who were the first to interpret the budget in terms of demand and demands supplied by the state, and tried to look for rational approaches to its formation from these positions. Later, the science of public finances has developed to a greater extent as the theory of taxes and redistribution. And only in recent decades, a synthetic look at the resources, forms and results of the state of the state through the prism of the production and exchange of economic benefits has become generally accepted.
Criteria and budget security indicators of the region
Since the Russian economy is a complex system, it is possible to highlight the hierarchy of subsystems. The main subsystem is production. One of the most important subsystems includes credit and financial, without which no economy model cannot function normally.
The essence of financial security from the point of view of the system approach is that intersystem bonds are not destroyed so that each of the subsystems existed and develops, taking into account common interests, and not isolated from them. To ensure the conditions for such development should relevant federal and regional state bodies supporting the economy and, accordingly, financial security through a system of legal, organizational, political and other measures.
One of the most important blocks of financial resources of the region is budgetary funds. Thus, according to the consolidated financial balance of the region for 1999, the total amount of income of enterprises, organizations and other business entities was 24.7 billion rubles, and the amount of all incomes of the consolidated budget of 9.9 billion rubles, that is, the share of budget funds in financial resources The region was 40%. However, for objective and qualitative estimation of the security level of the budget system, it is required to consider it in relationships with other elements of the economic system, since all of them are in collaboration, providing each other through this or that effect. Therefore, to identify threats to the security of the budget system of the region, it is necessary to conduct the analysis of the state of the most important components of the economic system of the region. The proposed directions can be divided into two groups:
assessment of the state of the budget system of the region;
determination of the nature and degree of influence of various economic factors for the safety of the budget system of the region.
An assessment of the state of the budget system of the region is advisable to produce in four areas:
state of the budget system;
state of debt load system;
the state of intergovernmental relations in the region;
state of the tax base.
Modern scientific developments contain a large number of recommendations on the selection of indicators of the status of budgets of various levels and the budget system as a whole, as well as the process of their relationship. However, in order to ensure the possibility of operational control and formation of management decisions, the information system should not be unnecessary to the cumbersome and, if possible, include the most important indicators.
It should be noted that during the implementation of the IBRD project "Reforming regional finance", experts are proposed both directions and specific indicators to assess the state of the public finance system of regions - participants of the program. The greatest interest are those of them that are used to assess the solvency of the subjects of the Federation. Their brief description is given in Table. 2.1.
This system of indicators is presented quite complete and informative to assess the solvency of the subject subject in terms of the center. However, in our opinion, during the diagnosis of the state of the regional budget system, a more deployed analytical apparatus is needed, which in the future could be suitable not only to assess the current state of the system, but also to identify threats to its safety and their prevention.
Improving intergovernmental relations in the region
As practice shows, the implementation of the goals and objectives of regional development is impossible without serious reforming the system of intergovernmental relations.
The most important problem requiring its decision today is the development of such an inter-budgetary relationship system, which could, on the one hand, to provide funding for social services guaranteed by the state, and the other would be quite flexible, stimulating the development of the local economic base.
For the purposes of intergovernmental regulation, that is, the definitions of the specific sizes of financial resources distributed between municipalities, it is extremely important to have an objective assessment of their own revenues. Currently, to designate the possible amounts of financial resources entering the budget of a particular level as tax payments, the term "tax potential of the territory" was quite widespread.
The tax potential is characterized by the economic structure of the region and its security taxable resources determined by the tax bases. For example, the supply of enterprise income tax is the amount of taxable profit obtained by all enterprises registered in the territory. Other examples of tax bases: incomes of individuals (forming a tax base of income tax from individuals), the cost of taxable property (property tax), etc. Obviously, the tax potential is proportional to the aggregate tax base of the region.
The most accurate assessment of the tax potential could be obtained using a detailed examination and audit of all economic activities occurring in the territory of the municipality, including the shadow business. However, it is a difficult and expensive in solving the task. In scientific literature and in practice, other methods of assessing tax potential are also offered, which allow for relatively minor time and means with a fairly large degree of reliability to determine the amount of tax potential of municipalities. We will try to give them an assessment.
The best results give the so-called "Representative Tax System" (RNS), developed by the US Expert Commission for Intergovernmental Relations and recently receives a fairly widespread distribution in Russia. The essence of the PNS as a measure of the tax potential of the regions is to calculate the amount of budget payments that can be collected in the region, subject to the average level of tax efforts and the same taxes and tax rates in all regions (such a situation is characteristic of most Russian regions, and in particular - Vologda region). To apply this method, it is necessary to have information in all territories. With data on actually collected taxes and fees and their tax bases, it is possible to calculate the volume of revenues in the region. It is this value that is accepted for the measure of its tax potential.
In the context of Russia, when the main tax sources of income of regional and local budgets are deductions from federal taxes, and the bases of a significant part of the remaining taxes are determined mainly by federal laws, the use of the PNC method is facilitated. At the same time, it is only necessary to resolve the issue of choosing tax bases and the number of types of tax revenues included in the calculations of potentially taxable regions resources.
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Course work
topic: "Budget Safety in the National Security Economy System: Criteria, Indicators and Budget Safety Thresholds"
Introduction
In recent years, Russia has joined the stage of its rapid development associated with occurring changes in all spheres of the life of the state and society. However, reforming in Russia, aimed at the formation of a market economic system and a legal democratic state, is not easy, sometimes quite contradictory and even painful. One of the main reasons for the efforts of the authorities to strengthen statehood, creating a strong, multidimensional economy, focused on ensuring the stable economic development of the state and society, their security against economic threats is the instability of the budget system of Russia. The rapid rates of changing the stages of market reform did not allow the budget system to take a stable form and arrange its basic institutions, including legal ones. All this led to the need to create an effective state mechanism for ensuring budget security of Russia.
The implementation of the decisions taken during the management of the economic and socio-political development of the state determines the corresponding budget flows. Russia's increased economic possibilities allowed to send additional investments in the social sphere. Launched a number of national projects, which requires significant financial costs. At the same time, the realities of modern Russian reality demonstrate the "failures" in the implementation of state efforts in various areas, there is a "emasculation" of investment funds of financing. This is primarily associated with a high level of economic crime in the country, an unacceptable dangerous level of corruption of state authorities of all levels and an increase in various threats to the budget stability of the state. The unjustified growth of financial losses led to the special significance of the formation of an adequate system of accounting for financial flows and strengthening the system of state financial control.
The object of research in the course work is the relationships in the field of budget security of Russia. The subject of the study of the course work is the legal and institutional features of the functioning of the state-legal mechanism for ensuring the budgetary security of Russia in modern conditions.
The purpose of the study of the course work is a comprehensive analysis of the state-legal mechanism for ensuring budgetary security of Russia.
A prerequisite for achieving the goal is the decision in the course work of the following tasks:
- establish the place and role of the state's budget security in the national security system;
- determine and reveal the essence and features of the content of budget security of the state;
- to explore the legal foundations of the state-owned budget security mechanism in Russia and analyze the main directions of its activities;
- explore the system of state bodies providing budget security;
- Formulate ways to improve the effectiveness of the interaction of state bodies and institutions that ensure the budget security of the state.
The relevance of the chosen theme is emphasized by the fact that the national security of the state, as the guarantees of the independence of the country, the conditions of stability and the effectiveness of the Company's life, are characterized, primarily the state of its economy and security against threats of budget security. In recent years, budget security issues in Russia are in the center of attention, both authorities and science. At the same time, they were investigated mainly by economic science, while the huge gnoseological potential of jurisprudence was not fully involved. Consideration of budget security problems Financial science will make it possible to identify new parties and aspects of improving financial policies, the state-legal mechanism for ensuring financial security, its institutions and tools.
1. The concept of budget security in the NATIONS systemonal security economy
1.1 History and Budget Safety Concept
The term "budget security" on historical standards of economic theory is relatively young. According to the dictionary of Robber, the term "security" began to be used from 1190 g. . And meant the calm state of the spirit of a person who considered himself protected from any danger. However, for several centuries, it has practically not used. Only in XVII - XVIII bB . In almost all countries, the point of view was approved that the state has its main goal of common well-being and safety. The most widespread the interpretation of security as a state, the situation of calm appearing as a result of the lack of real danger (both physical and moral), as well as material, economic, political conditions, relevant bodies and organizations that contribute to the creation of this situation. From this definition, it can be seen that "safety" as a scientific category was at that time at the stage of its origin.
It is safe to say that its statement, as a scientific category, the concept of "security" is obliged XX in . And it is connected with numerous crisis situations in national and world economies.
Budget security - a concept that includes a complex of measures, methods and means to protect the economic interests of the state on the macro levels, corporate structures, financial activities of economic entities at the micro level. At the macro level, budget security - the ability of the state in peacetime and in emergency situations to adequately respond to internal and external negative financial influences. Budgetary security reflects the state and willingness of the state financial system for timely and reliable financial support for economic needs sufficient to maintain the necessary level of economic and military security of the country. Budget security is achieved by activities in the financial sector and in the areas associated with it: monetary, economic, social, international financial, etc. Therefore, the concept and strategy of budget security should be reflected in the concept and state strategy of economic security, in economic, budget and monetary policies, etc. Budget security strategy should also ensure the achievement of the main goals of national security. The main objectives and objectives of ensuring budget security as the state and the company: the definition of factors affecting financial and industrial activities, their formalization; Building a system of restrictions, eliminating unintentional and simulated impact. Creating a budgetary security system is a heuristic process, which consists in solving multicriterial tasks, requiring the participation of highly professional specialists in various fields.
For companies, the development of a budget security strategy is part of the development strategy, through which its leaders decide the two most important tasks that make up a commercial secret:
1) Development of new and (or) modernization of existing methods for promoting products and services on commodity and financial markets, allowing it to optimize the receipt and distribution of monetary and equal funds, taking into account the balanced distribution of various kinds of risks and methods of their coverage, search for the optimal corporate capital structure ;
2) Building financial management in a market medium characterized by a high degree of uncertainty and an increased risk. The most important aspect in solving the task of ensuring the financial security of the company is to build the optimal structure of its capital on the basis of generally accepted coefficients, which makes it possible to optimize the management of the Company's debt and methods for attracting additional money resources in the financial market.
The main problem in the implementation of the company's budget security concept is the lack of tested and standardized ways to cover various kinds of risks, as well as formalization and description of the structure of the risks themselves.
Stability of the financial system of the state is the most important criterion of budget security. Budgetary security characterizes the method of functioning of the financial system of the state, which is aimed at balanced economic growth in various sectors of the national economy, but steady in relation to the internal and external changes in the parameters of the financial system. At the same time, the main attention is paid to the distribution of financial flows between the sectors of the economy, the dynamics of public debt, informational evaluation of budgets, accounting for capital abroad.
The greater the opportunity to control the financial space in the borders of the state in the context of the development of foreign economic relations and the more developed the institutional system, which ensures the control and regulatory functions of the state at various levels, the more sovereign the prerogatives of the state.
Budgetary security is considered as the implementation of independent financial and economic policies in accordance with national interests, aimed at ensuring the country's economic growth and the creation of an effective system of state regulation that promotes the functioning of not only the elements of the financial system of the state, but also interrelated with her units of the economic system.
The obligation of the institutions of the authorities to create mechanisms for the protection of national economic interests and to withstand the influence of the internal and external threats to the economic development of our state should be enshrined by law. Only then through the system of budget security legitimate ways will be implemented by the financial interests of Russia in the international arena (in the global economy) and the vital interests of its citizens (decline in poverty in the country).
In this regard, it is primarily necessary to develop an appropriate regulatory framework, where, among other things, internal and external threats, as well as criteria, on the basis of which the actions of the participants in the budget process can be recognized by the damage to the budget security of the Russian Federation.
In other words, criteria should be identified to judge compliance with those or other government agencies, as well as non-state business entities of the budget security requirements of the Russian Federation. The Accounts Chamber of the Russian Federation will evaluate compliance with these criteria and prepare the relevant reports to the Parliament (as well as bring information to the general public).
At the same time, the principles of disclosing information in the statements of state bodies should be developed (reporting on financial and economic activities, reporting on the use of public financial resources, borrowed resources of international organizations etc. ), based on the requirements for ensuring the budgetary security of the Russian Federation. At the same time, the Accounts Chamber of the Russian Federation will also express its reasoned professional opinion on the materiality of the reporting to assess the provision of financial security (as well as to monitor compliance with the financial interests of the Russian Federation).
In addition, an information system must be created for comprehensive and objective monitoring of the budget process, including the identification and prediction of the internal and external threats to the budget security of the Russian Federation. Based on the information obtained, a complex of operational and long-term measures to counter negative factors should be developed, as well as to prevent and overcome the possible negative effects of threats.
One of the most important areas of control over the provision of budget security of the Russian Federation during the budget process are interbupply relations in the Russian Federation. Indeed, unlikely to have doubts that, in order to ensure financial security, the competent regulation of intergovernmental relations in the country plays a special role. So, here at least one should be:
1) Intergovernmental regulation mechanisms are developed and implemented:
· Preventing the provision of unreasonable privileges in the expenditure authorities of the authorities and the management of all levels and ensuring the actual mechanisms of their responsibility for fulfilling their financial obligations;
· Excluding unreasonable provision of financial assistance to regions in order to align their budget security;
· Excluding the inconsistency of the delimitation of expenditure obligations between different levels of the budget system to consolidate the income sources and tax authority for them;
· Including the strengthening of the control functions of federal authorities in combination with the provision of financial assistance to the regions;
· Providing « p rius » interbudgetary calculations and various kinds of compensation for public control;
2) defined clear and reasonable criteria for aligning budget security of regions, as well as the criteria of budgetary efficacy (effectiveness can be determined by the ratio of income and expenses, the ratio of budget investments and their result, etc.);
3) Optimized routes and rhythm of budget flows (in order to minimize the change in the directions of budget flows on the way to end users).
To develop issues of budget security of the state and conducting relevant control measures, it will take particularly high qualifications.
It should also be added that the controllers will have to deal with the very formulation of the problem and the development of the concept of ensuring the budget security of the Russian Federation. Therefore, it is quite obvious that for the competent qualitative implementation of all these tasks, personnel will require, the qualifications of which at least above controlled workers of the remaining state structures.
Thus, if you try to formulate the concept of "budget security of Russia", it might look like this:
Russian budgetary security is an integral part of the economic security of a country based on the independence, efficiency and competitiveness of the financial and credit sphere of Russia, expressed through a system of criteria and indicators of its state characterizing the balance of finance, sufficient liquidity of assets and the availability of necessary monetary, currency, gold, etc. d. reserves.
In turn, "providing budget security of the Russian Federation" will look like this:
Ensuring the budget security of the Russian Federation is the activities of the state and the whole society aimed at implementing a nationwide idea to protect national values \u200b\u200band national interests through the maintenance of financial stability, which expresses the balance of finances, sufficient liquidity of the assets and the availability of necessary monetary, currency, gold, etc. . reserves.
1.2 Regulatorylegal basis of budget security
budget Safety Provision Legal
The current state of the legal framework for budget security of the Russian Federation can be characterized as formed, but requiring further improvement.
The development of the legal framework for budget security should occur on the basis of both the domestic budget security strategy and rely on comprehensive legal and financial and economic monitoring in the country and the world.
In a legal basis, the budget security of the Russian Federation should be allocated several levels.
First of all, this is the Constitution of the Russian Federation (Art. 71, 72, 106, 124, etc.), which established not only the system of state bodies that ensure the budget security of the country, but also a number of their powers and relations of interaction among themselves.
No less significant "Plast" of federal constitutional laws and federal laws. This subsystem of legal framework in turn should be divided into four groups. The first includes federal laws regulating the functioning of business entities and the financial system of the state as a whole. The second group form federal laws regulating the procedure for the organization, activities and powers of state bodies and institutions providing budget security. The third group accounts for laws directly regulating the issues of budget security organization. The fourth group includes laws that establish responsibility for violation (non-performance) legislation (widely understood) in the field of budget security of the Russian Federation. Examples of these legal acts are: Budget Code of the Russian Federation, FZ "On the Federal Budget", which is accepted for various planned period, FZ "On the Budget of the Russian Federation", FZ "On the Central Bank of the Russian Federation (Bank of Russia)", etc.
Especially it should be noted by the decrees of the President of the Russian Federation, which determined the concept of national security of Russia, the economic security strategy, the concept of a national strategy to counter the legalization of criminal income and the financing of terrorism, the system and structure of bodies that ensure the budget security of the Russian Federation and a number of other issues. These include the decree of the President of the Russian Federation "On the system and the structure of federal executive bodies", "On some issues of financial policy", "On the formation of republican budgets of the Russian Federation".
These are closely adjacent acts of the Government of the Russian Federation, which determined the procedure for the organization, activities and powers of the system of state bodies that provide budget security in our country ("On the introduction of new wage systems for employees of federal budgetary institutions and federal state bodies, as well as civilian personnel of military units, institutions and divisions of federal executive bodies in which the law provides for military and equivalent service, the payment of wages of which is currently carried out on the basis of a single tariff net for the remuneration of employees of federal state institutions "," On the Federal budget for 2010 and on the planned The period of 2011 and 2012 "," On measures to improve the effectiveness of budget expenditures ").
The acts of federal executive authorities, adopted on the basis of and pursuant to the legislation of the Russian Federation on ensuring the budget security of Russia (the letter of the Ministry of Finance "Methodical instructions on the federal budget for the planning period").
The specified role of acts of other state bodies and institutions that ensure the budget security of Russia, where the acts of the Central Bank of the Russian Federation ("On the additional transfer of the part of the profit of the Central Bank of the Russian Federation to the federal budget", "On the General Principles of Local Self-Government Organization in the Russian Federation").
An important source of budget security is international treaties and agreements of the Russian Federation. The bulk of the norms contained in international legal acts is formulated in such a way that it cannot be used directly to regulate relations in this area.
As a result of the consideration of regulatory legal acts regulating issues of ensuring, budget security in the Russian Federation, we conclude that in general the legal basis is formed, but its current state requires further improvement, and the development of the legal framework for budget security in Russia itself should occur on the basis of And in the framework of the domestic budget security strategy and rely on comprehensive legal and financial and economic monitoring in the country and the world.
1.3 System of organs providingbudget Safety in the Russian Federation
The budget security of the state is the main condition for its ability to exercise an independent financial and economic policy in accordance with its national interests. In general, the budget security of the state is the ability of its bodies:
Ensure the constancy of the economic development of the state; ensure the stability of the payment and settlement system and the main financial and economic parameters;
Prevent a large-scale leakage of capital abroad, "Flight of Capital" from the real sector of the economy;
Prevent conflicts between the authorities of different levels about the distribution and use of the resources of the national budget system; The most optimal for the economy of the country to attract and use
Prevent crimes and administrative offenses in financial legal relations.
All of the above can also be represented as separate tasks that must resolve the apparatuses of government and management in order to ensure the safe and efficient functioning of not only the elements of the financial organization of the state, but also all interconnected components of the state device.
The principle of separation of power, enshrined in the Constitution of the Russian Federation and in the constitutions (charters) of the Federation's constituent entities, provides for monitoring the financial activities of the executive authorities by the President and the authorities of the representative power. Such control is carried out, first of all, when considering and approving projects of federal and lower budgets, state and local extrabudgetary funds, as well as when approving reports on their execution.
For financial control by representative bodies, special structures were created: Committees and Commissions of the Federation Council and the State Duma, the Accounts Chamber of the Russian Federation.
The beginning of such a control was made by the creation of a control and budgetary committee in 1992 at the Supreme Council of the Russian Federation as a body that is not dependent in his actions from the Russian government, nor from the presidential administration. Currently, the main part of its functions was transferred to the State Duma Committee on Budget, Taxes, Banks and Finance, which relevant subcommises of which are carried out by expert and analytical work on all financial issues.
A special place in the financial control system by representative bodies belongs to the Accounts Chamber of the Russian Federation, whose activities are determined by the Federal Law of the Russian Federation. This is not dependent on the Government of the Russian Federation, a permanent authority of state financial control, endowed with broad powers and accountable to the Federal Assembly of the Russian Federation.
The following tasks are delivered to the officials of the Accounts Chamber:
1) organization of control over the execution of the federal budget and extrabudgetary funds;
2) preparation of proposals for eliminating detected violations and improved budget process;
3) evaluation of the effectiveness and feasibility of consumption of public funds, including those provided on a returnable basis, and the use of federal property; determining the degree of validity of articles of projects of the federal budget and extrabudgetary funds;
4) financial expertise, i.e. assessment of the financial consequences of adoption of federal laws for the budget; control over the flow and movement of budget funds in bank accounts;
5) regular representation of the Federation Council and the State Duma of information on the implementation of the federal budget;
6) Control over the federal fund of funds from the privatization of state ownership, sales and management of it.
The Accounts Chamber is also obliged to control the state of the state domestic and external debt of the Russian Federation, as well as the activities of the Central Bank of Russia for the service of public debt; The effectiveness of the use of foreign loans and loans received by the Government of the Russian Federation, as well as the provision of funds in the form of loans and is free of charge to foreign states and international organizations.
To take measures to eliminate the identified violations, reimbursement of damage caused by the State and bringing responsibility, including criminal, officials guilty of violation of legislation and mismanagement, the Accounts Chamber sends a submission to the head of the audited enterprise, agencies or an organization that should be considered in The term specified in it. When identifying the facts of gross violations of the legality and financial discipline that cause the state direct damage or failure to comply with the procedure and timing of the consideration of the submission of the Accounts Chamber, it has the right to provide prescriptions, mandatory for execution. In the event that the prescriptions are not executed, the Collegium of the Accounts Chamber in coordination with the State Duma may decide to suspend financial, payment and settlement operations on the accounts of the audited legal entity. The prescription can be appealed in court.
The activities of the Accounts Chamber according to the law is vowels: the results should be covered in the media.
Presidential control over finance is carried out in accordance with the Constitution of the Russian Federation by issuing decrees on financial issues, the signing of federal laws; appointment and liberation from the post of Minister of Finance of the Russian Federation; Representations of the State Duma candidacy for appointing the position of chairman of the Central Bank.
Certain functions of financial control performs the control office of the President of the Russian Federation, established by the Presidential Decree. As a structural division of the presidential administration, it obeys directly to the president, but interacts with all the executive authorities. Among its functions - control over the activities of the control and supervision bodies under the federal executive authorities, the subdivisions of the Presidential Administration, the executive authorities of the subjects of the Federation; Consideration of complaints and appeals of citizens and legal entities.
The executive authorities of all levels carry out financial control directly within their powers, as well as send and control the activities of the management structures subordinate to them, including financial ones.
Based on the Constitution of the Russian Federation and the law "On Council of Ministers - Government of the Russian Federation", the Government of the Russian Federation controls the process of developing and executing the federal budget, the implementation of a single policy in the field of finance, money and loan. The Government of the Russian Federation approved a new provision on the Ministry of Finance, the Regulation on the Federal Treasury. Under the Government of the Russian Federation, there is a monitoring and supervisory board that performs a number of control functions in the field of finance.
The ministry of finance of the Russian Federation (Ministry of Finance) is the most important place in the financial control system by executive bodies, which not only develops the country's financial policy, but also directly controls its implementation. All structural divisions of the Ministry of Finance in one form or another control financial relations. First of all, the Ministry of Finance carries out financial control in the process of developing the federal budget; controls the receipt and consumption of budgetary funds and funds of federal extrabudgetary funds; participates in currency control; Controls the direction and use of public investments allocated on the basis of solutions of the Government of the Russian Federation.
The Methodological management of the organization of accounting in the country, as well as certification of audit and licensing auditing activities, is played a major role in financial control.
Operational financial control within the framework of the Ministry of Finance of the Russian Federation is carried out control and auditing management (CRS) and the bodies of the Federal Treasury.
The Control and Audit Office of the Ministry of Finance and its field bodies carry out control over budget funds at state-owned enterprises and in commercial structures receiving funds from budgets of all levels and extrabudgetary funds; Check the financial activities of enterprises in municipal property, as well as the execution of estimates and compliance with the financial discipline by local administrations. In addition, the CRU organs conduct checks on the tasks of law enforcement.
Treasury authorities are designed to exercise state budget policy; To manage the process of executing the federal budget, while carrying out strict control over the admission, targeted and economical use of public funds. The treasury is assigned to the following tasks:
1) control over the revenue and consumable part of the federal budget in the process of its execution;
2) control over the state of public finance in general and submission to the highest legislative and executive bodies of reports on financial transactions of the Russian government and the state of the budget system;
3) control together with the Bank of Russia for the state of the state internal and external debt of the Russian Federation;
4) control over state federal extrabudgetary funds and financial relations between them and the federal budget.
To ensure the budget security of the Russian Federation and the strengthening of state disciplines in the field of taxation, federal tax police were established, which include the Federal Service for the Tax Police, territorial and local authorities.
A special role in the implementation of budget security belongs to the Central Bank of Russia (CBD). As a government authority, endowed with authority, it organizes and controls monetary relations in the country. The CBR oversees the activities of commercial banks. For this purpose, a special division was created - the Banking Supervision Department, which checks the compliance with the commercial banks of banking legislation and established CBD regulations of banking activities.
The refusal to the administrative and team methods of economic management improves the role of those types of financial controls, which are carried out without the direct participation of government control bodies, but in accordance with state laws and regulations. Non-state types of financial control include internal and auditing control.
Outdoor financial control is held by the company itself, its economic services - accounting department, financial department, financial management service - for the financial and economic activities of its enterprise, its branches and subsidiaries.
A new type of financial control that emerged in the Russian Federation from the late 80s., - Audit.
The main tasks of audit control are the establishment of the accuracy of the accounting and financial statements and the compliance of financial and economic operations to regulatory acts in force in the Russian Federation; Checking payment and settlement documentation, tax declarations and other financial obligations and requirements of verifiable economic entities. Audit services can also have other services: formulation and accounting; drawing up accounting and income declarations; analysis and forecasting of financial and economic activities; training of accounting workers and consulting on issues of financial and economic legislation; Studies of recommendations obtained as a result of audit checks.
2. Budget problems and budget security in the Russian Federation
2.1 Criteria, indicators and thresholdsbudget security values
As part of the research, the stability and long-term sustainability of budgets are of particular interest as essential components of Russia's financial security. Within the framework of this component of the effective and responsible management of public financial financials in international practice, there are the following criteria: clear rules for evaluating budget and tax stability based on medium - and long-term forecasting of the main budget indicators; clear rules for assessing financial risks and management of them; Proper management of budget reserves.
For budget security, the threshold values \u200b\u200bof macroeconomic indicators are of great importance.
After all, thresholds are an essential tool for system analysis, forecasting and socio-economic planning. They must acquire the status of the quantitative parameters approved or approved at the state level, compliance with which should be an indispensable element of government economic programs.
The first important group are the threshold values \u200b\u200bof budget security indicators relating to the production sector, its ability to function under the minimum dependence on the outside world. Indicators on the total production volume are extremely important.
Russia, applying the role of a Great Power, must have the relevant production volume. In this regard, the following amount of threshold values \u200b\u200bwas adopted: the volume of gross domestic product as a whole in the amount of 75% of the average for the G8 countries, per capita - 50%, and 100% from the GDP average.
It should be recognized that the actual indicators in Russia are currently significantly lower than these threshold values. The size of GDP in general is now about 60% of the average for the G8 countries. And per capita - about 20%, as well as 25% of the medium-level. In terms of GDP, in general, Russia fell into the second dozen of the most developed countries of the world. Ahead of the USA, China, Japan, Germany, France, United Kingdom, Italy, Canada, India, Brazil and Indonesia. In terms of GDP per capita, Russia was in 59th place in the world.
With such volumes of production, the national interest of Russia to preserve their role of the Great Power is clearly under threat. Therefore, it is now extremely important to reorient economic policies to achieve significantly increase production.
The second important group is the threshold values \u200b\u200bof the indicators of the standard of living of the population. The key value in the assessment of the social situation of the people belongs to three indicators: the share of the population with incomes is below the subsistence minimum, the ratio of income of 10% of the most secured and 10% of the least secured population, the ratio of the average per capita income and the subsistence minimum.
In this area, the following thresholds were preliminarily identified: the share in the population of citizens with income below the subsistence minimum - 7%, the lifespan is 70 years, the gap between the income of 10% of the highest day and 10% of the most low-income groups of the population is 8 times.
The actual values \u200b\u200bof these indicators in 2008: The proportion of citizens with income below the subsistence minimum is 30%, the lifespan is 60 years, the gap between the income of 20% of the highest day and 15% of the lowest-income groups of the population is 14 times. Figures show a significant excess of actual data on the installed. From the above, it can be seen that slowly approaching the quantitative indicators of threshold values \u200b\u200bis slow, although the requirements of budget security are less rigid. They do not require full overcoming of poverty, but only bringing the share of the population with income below the subsistence minimum to the maximum permissible value of 7%.
The share of the population below the subsistence minimum compared with the beginning of the 1990s decreased from 30% to 21% in 2007. The prognosis of the socio-economic development of the country was determined a very slow decrease in the share of the population with income below the subsistence minimum - from 30% in 2006 to 25% in 2008. If this figure is changed after 2010, it will be changed in the same pace, then in 2011 it will be 13 - 14%, which is a very high level of poverty.
Large disputes during the preliminary determination of threshold values \u200b\u200bof budget security indicators arise about the unemployment rate. On this indicator, a threshold value was taken at the level of 5%, while the actual value in 2008 was somewhat more than 9%. Thus, Russia and here is in the danger zone.
The most extensive group are the threshold values \u200b\u200bof the financial status indicators. Here, the indicator adopted as a source for the calculation is the value of GDP. Gross domestic product (GDP), which is an expression of the total amount of finite goods and services issued in a territory of a particular country, regardless of the national affiliation of enterprises operating there during a certain period of time. Accounting for final products involves eliminating the re-account of raw materials, semi-finished products, other materials, fuels, electricity and services used in the process of its production. The indicator of the Gross National Product (GNP) is also used, which reflects the volume of production under the control of corporations (manufacturers) and individuals of this nationality.
For this group, many threshold values \u200b\u200bare determined, in particular, the most important of them:
1. The volume of internal debt in percentage of GDP is 30%;
2. The volume of external debt in percentage of GDP - 25%;
3. budget deficit in percentage of GDP - up to 5%;
4. The volume of foreign currency in cash to the volume of cash rubles - 25%;
5. Money mass in percentage of GDP - 50%.
The actual parameters for the indicated indicators in 2008 amounted to:
1. The volume of internal debt is approximately 25%;
2. The volume of external debt is approximately 30%;
3. budget deficit - less than 5%;
4. Volume of foreign currency in cash to the amount of cash rubles more than 100%;
5. Money mass - 14%.
Thus, there are a number of parameters for which actual values \u200b\u200bdo not go beyond the scope of the threshold values, which is primarily the size of the internal debt and budget deficit.
It is necessary to consider the threshold value of such an indicator as the monetization of the economy, which is currently the greatest threat of budget security of Russia, as it is extremely low. This is an important indicator in the financial sphere, expressed as a percentage of money supply to GDP, this level should be determined by the ruble mass.
Thus, it can be concluded that the macroeconomic indicators are the most significant, since it is they who determine the country's budget security degree, the level of its welfare, and the state of the national economy.
It is also important to emphasize that the highest degree of budget security is achieved under the condition that the entire complex of common macroeconomic indicators is within the permissible boundaries of their threshold values, and the threshold values \u200b\u200bof one indicator are achieved not to the detriment of others.
The modern stage of the development of the Russian economy and the global economy is generally characterized by an increase in the role of finances and increasing their impact on economic processes. The competitiveness of the budget system is the determining factor in the economic development of the country. At the same time, the competitiveness of the financial system is closely related to the level of its safety, which is determined by quantitative and qualitative indicators - indicators of budget security.
The need to develop a system of indicators of budget security is confirmed by the fact that in Russia and in general in the world this problem is engaged in the 90s. However, the analysis made it possible to identify that there is no uniform methodology for the development and determination of the system of indicators of budget security. In the context of financial globalization, it is not possible to fully secure the budgetary security of national states and as a whole, the national global economy is unable.
Also evidence of this is the financial crisis that occurred at the beginning, the source of which was the United States, and by virtue of system relationships in the global financial system, the crisis has spread to all major world financial markets. Therefore, the problem of developing a budget security indicators system needs to be given priority, especially since the necessary minimum steps in this direction have already been made.
Thus, the IMF Executive Board has developed basic and stimulating indicators that are the basis for developing a system of indicators of budget security of any national state. In addition, a program and guidelines for the compilation of indicators that establish the conceptual framework necessary to calculate indicators were developed. Moreover, basic are compulsory, and additional countries can be applied as necessary, since, despite the general trends in the national states involved in the financial globalization process, there are significant differences between national financial systems, which is confirmed by the research conducted by the World Bank. However, the disadvantage inherent in the existing scientific foreign and domestic literature is that the proposed indicators of various authors reflect the state of banking, currency spheres and the scope of the financial market. While indicators characterizing the state of the budget tax is used slightly and in a rather chaotic order. However, it is the fiscal-tax sphere that permeates and integrates the provision of all parties to the life of the state, society and each individual. In the presence of a system of indicators of budget security, which will allow to assess the level of threats to financial security, trace and analyze their dynamics, as well as carry out comprehensive monitoring of its condition, possibly timely not only the adoption of a complex of measures that contribute to the elimination and prevention of the existing threats, but in general, reveal additional Reserves to achieve sustainable economic growth.
Thus, the development of a system of criteria, indicators and threshold values \u200b\u200bof budget security is necessary not only to ensure the financial security of Russia, but in order to achieve the economic growth of the country in the financial globalization process.
The state budget is the leading link of the financial system of the country. The budgetary device of any country is determined by the form of the state-legal device of the state. The state device is an element of the form of the state. The territory of each state is divided into components that determine its internal structure and territorial device. Within the framework of the territorial unit of the state, a certain system of territorial units is consisted of the state, the system of government relations between the state as a whole and these territorial units, whose character depends on the legal status as a state as a whole and each of its territorial units. Such an organization of the territory of the state is called the form of a state device.
The budgetary structure of the Russian Federation is based on the principle of federalism and contains the following signs:
Includes a combination of all budget levels in the state (i.e., the budget system) with the regulatory consolidation of the principles of construction;
Reflects the internal organization and interaction of all elements of the budget system.
The federal structure of the Russian Federation involves the coexistence of three levels of power and, as a result, the creation of three separate financial funds - budgets to ensure their activities. Any budget is a financial base for the activities of the relevant authorities of state power or local self-government.
The Budget Code of the Russian Federation determines the budget as the form of education and spending fund of funds intended for financial support for the tasks and functions of the state and local government.
The budgets of all levels of the budget system for the relevant year is the consolidated budget of the Russian Federation.
The totality of budgets forms the budget system of the state. The budget system is based on economic relations and the State Device of the Russian Federation, regulated by the norms of law, the aggregate of the federal budget, regional budgets of the constituent entities of the Russian Federation, local budgets and budgets of state extrabudgetary funds.
The structure of the budget system of the Russian Federation consists of the following levels:
1) the federal budget and budgets of state extrabudgetary funds;
2) budgets of the subjects of the Russian Federation and the budgets of territorial state extrabudgetary funds;
3) Local budgets, including: budgets of municipal districts, budgets of urban districts, budgets of internal municipal transformations of the cities of the federal significance of Moscow and St. Petersburg; Budgets of urban and rural settlements.
The federal budget is included in the first level of the budget system of the Russian Federation. This is the main financial plan of the state approved by the Federal Assembly in the form of federal law. It is the federal budget that is the main instrument of redistributing national income and GDP, through it the financial resources necessary for the regulation of the country's economic development and the implementation of social policy throughout Russia are mobilized. In drawing up the draft budget, not only data on the projected budget revenues of the budget and the necessary government spending, but also the need to implement chosen economic policies
The federal budget is a centralized federal monetary fund of the state authorities of the Russian Federation. It provides regulatory impact on all links of the Company's financial system: government finance, finance of enterprises and finance of citizens, as well as a credit sphere.
In the Russian Federation, as in most other countries, the budget is drawn up for a fiscal year, which begins on January 1 and ends on December 31. A special place in the implementation of the Constitutional Rights of Citizens to Pension Provision, Social Insurance, Health and Medical Assistance is owned by state extrabudgetary funds of the Russian Federation as a specific economic form of education and spending fund of funds formed outside the federal budget and budgets of the subjects of the Russian Federation. State extrabudgetary funds are in federal property, their funds are not included in the budgets of all levels and seizures are not subject to.
Revenues of these funds are formed at the expense of obligatory payments established by the legislation of the Russian Federation (a single social tax); voluntary contributions of legal entities and individuals, as well as other income approved by law. Cash expenditure is carried out solely on the purposes determined by the legislation, on the basis of budgets of the relevant funds approved by federal laws and the laws of the constituent entities of the Russian Federation. The execution of the budgets of these funds is assigned to the federal treasury authorities.
An important place in the federal budget system is occupied by targeted budget funds, which are a fund of funds formed in accordance with applicable laws in the budget, due to the income of the target or in the order of targeted deductions from specific types of income used in a separate estimate. The funds of these funds cannot be used on targets that do not apply to the purpose of funds.
2.2 Basic budget problems in the Russian Federation
The development of democratic principles in the State Device and the Office, which has happened in recent years in Russia, made a mandatory component of the public administration system of local governments endowed with people managerial and financial and budget rights. The role of territorial finances in the national financial system continues to grow sharply and continues to grow. Accordingly, the role of local budgets is also increasing. The magnitude of local finances is growing in many countries: they become the prevailing part of the financial resources of the state.
But here there are many problems. How to make a fair distribution of income and expenses between budgets of various levels? How to determine the priority of budget regulatory goals conducted at one level? And most importantly - how to achieve the same focus of budget policy of all levels?
One of the main characteristics of the federal state is the compliance of the basic areas of economic policy, both in the actions of the federal government and in the actions of the government of the subjects of the Federation. In other words, if, for example, the actions of the Center are aimed at reducing government spending, then all regional policies should be aimed at stimulating the cost reduction at the subject entities level. But to achieve such balancedness, especially in the Russian crisis conditions, is the task of more than not easy. It is necessary to find the only correct compromise between genuinely market federal trends and the desire for centralization in the conditions of a deep crisis. Nevertheless, it is precisely in the formation of new intergovernmental relations based on the principles of budget federalism, the key to the success of transformations carried out, which is the most important condition for the creation of a truly market budget unit in Russia.
An important problem of the development of the budget structure of the Russian Federation is to revise the established relations between budgets of various levels. As a federal state, with a three-level budget system, the problem of building a budgetary device based on the principles of budget federalism is extremely relevant for Russia, under the principles of the fiscal relationship of the authorities and the management of various levels at all stages of the budget process, based on the following basic principles:
1. Independence of budgets of different levels (consolidation for each level of power and management of own sources of income, the right to independently determine the directions of their spending, the inadmissibility of the removal of additional income and unused or additionally received funds to the higher budgets, the right to compensate for the costs arising from decisions taken supervisory authorities and management, the right to provide tax and other benefits only at the expense of own income, etc.);
2. Legislative delimitation of budget responsibility and expenditure authority between federal, regional and local authorities and management;
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