B. m. used for purposeful. impact on the economy through the forms of organizing the budget. relations, methods of mobilizing the budget. funds, conditions and principles of their spending and through the size of the budget. funds mobilized and used by the state, its regional structures, local authorities.
Depending on the economy. content of different budget groups. relations in the structure of B.m. there are three links: money mobilization mechanism. funds to federal, regional and local budgets; mechanism for spending the budget. funds by providing them to juridich. and physical persons; mechanism of interbudgetary distribution and redistribution of finance. resources.
Each of the links has elements: specific types of budgets. expenses, income and receipts. So, elements of the mobilization link den. funds are specific types of tax payments and non-tax receipts (VAT, corporate income tax, personal income tax, dividends on shares owned by the state, etc.); link providing budget. funds - specific types of budgets. costs [for the maintenance of the administration, for the Feder. (region., municipality.) target programs for the repayment of state. (municipal) debt, etc.]; link of interbudgetary distribution and redistribution of finance. resources - forms of receipt of funds in the interbudget process. distribution and redistribution of finance. resources (deductions from regulatory income, transfers, grants, subventions, etc.).
The links of the BM are functioning. using methods (techniques), methods, conditions that determine the volume and movement of the budget. resources. Methods of calculating the budget. income, the procedure for making payments, principles and conditions of the budget. financing, various kinds of sanctions, etc. - these are parts of bm that predetermine the possibilities of quantities and qualities, the impact of the budget on the economy.
At the same time, the quantities, the influence is characterized by the volume and proportions of the mobilized and redistributed budget. funds. Depending on how much and where the den is withdrawn. funds at the disposal of the state, where and in what volumes are the budget allocated. appropriations, opportunities are being formed to expand societies, production-va, improve its technical. equipment, growth of qualifications of personnel, improvement of social and cultural services to the population, etc., Qualities, the impact is associated with the possibilities of influence through specific types of income and budget expenditures on the economic. interests of business entities.
This influence contributes to the transformation of types of budget revenues and expenditures into incentives for the development of the economy, increasing its efficiency. Purposeful use of links, elements, parts of BM. allows you to speed up or slow down the socio-economic. processes, initiate the achievement of the desired results.
In the structure of B.m. can also be allocated dep. blocks, which is due to functional. features of budget management. relationships. With a functional-control-lunch. approach to B.m. it consists of blocks: budget planning and budget forecasting ; budget execution; budgetary control etc.
Each of the blocks has specific features. methods (methods, techniques), with the help of which the problems arising at each stage are solved budget process.
With the help of special techniques used in the block budget. planning, financial plans are drawn up, reflecting the mobilization and spending of the budget. funds at the level of the federation, regions, municipalities. formations. Compiled in the form of balances of income and expenditure, federal, regional and local budgets are used not only for the operational management of the budget. relationships, but also as tools budgetary control per general condition economy and finance in the country, regions, municipalities. formations.
Targeting budget indicators reflecting, through specific items of income and expenditure, the diverse ties of the budget with sectors of the economy, serves as the basis for their use in order to monitor the state of affairs in the structural divisions of societies, production-va. Through the budget. indicators can be monitored economically. and social processes, considering the deviations of the actual. data from previously planned. as a kind of signals for making operational government decisions.
To build B.m. has a significant impact budget device country. For example, in federal states, depending on the level of budget management. processes in B.m. there are three links of functioning: Feder. budget; regional budgets; local budgets. Maintenance of links, parts and blocks of B. m. at each of the levels of management is characterized by specificity, conditioned. (and predetermined) by the totality budgetary rights, fixed for federal, regional and municipal. bodies and reflections. v budgetlegislation.
B. m. is a tool for implementation budgetary policy and in general financial policy state-va, regions, municipalities formations. With his help, the state. and municipal. bodies strive to ensure the solution of the tasks formulated in the main. directions of financial and budgetary policy on the corresponding. time period (year, three years, etc.), based on the goals, set. economic progress. and social development of the country. Tasks change, and BM is reconstructed accordingly. Especially great changes occur with the change of social economic forms ations and methods of management. For example, in Russia, the transition to a market-based management system was accompanied by a radical restructuring of the entire financial industry, which in all its links, elements and parts gradually acquired qualitatively new features: direct budget administration of business processes was replaced by methods of indirect budget influence on the economy; instead of non-tax deductions and exemptions, a system of tax payments was introduced; budget forecasting received significant development, and budget planning was aimed at developing and implementing medium-term and long-term targeted programs; along with volumetric indicators, qualitative reference points such as social standards began to be used; budget allocations were more targeted, and so on.
The budgetary mechanism is a set of methods for accumulating funds in the budget, methods and forms of allocation from the budget and interbudgetary relations. Three links of the budgetary mechanism can be distinguished: 1) methods of accumulating funds in the budget: - tax (taxes, tax payments); - non-tax (income from the use of state and municipal property, income from the sale of property, income from the sale of state reserves, income from foreign economic activity, fines, penalties of a non-tax nature);
2) methods and forms of allocation of funds from the budget: - budget financing - allocation of budget allocations on the principles of irrevocability, perpetuity and gratuitousness (gratuitousness); - budget lending - the allocation of funds from the budget on the principles of lending, that is, repayment, urgency, payment;
3) methods and forms of interbudgetary relations.
The third link of the budgetary mechanism examines the methods of allocating funds between budgets and the forms of interbudgetary relations. Intergovernmental fiscal relations are part of the financial relations that arise between central government Russian Federation, the authorities of the constituent entities of the Russian Federation and municipal authorities authorities on the limitation and consolidation of budgetary powers and the redistribution of budgetary funds.
With the transition of the country to market relations, completely new forms of interbudgetary relations arose, the old ones were improved. The principles of allocating funds between budgets have radically changed in connection with the emergence in 1994 of such a form of interbudgetary relations as transfers. Transfers are repayments from the federal budget to the budgets of the constituent entities of the Federation, allocated from the Fund for Financial Support of the Regions, specially created for these purposes. The main criterion for classifying a region as a group of regions in need or not in need of support was the budgetary income per capita. The introduction of transfers was a very significant step in the reform of interbudgetary relations, since they were a fairly objective form of distribution of budgetary funds in comparison with subsidies.
New forms of interbudgetary relations include subsidies and subventions; subsidies have also been preserved. Subvention - budgetary funds provided to the budget of another level budgetary system The Russian Federation or a legal entity on a gratuitous and irrevocable basis for the implementation of certain targeted expenses. Subsidy - budgetary funds provided to the budget of another level of the budgetary system of the Russian Federation, to an individual or legal entity on the basis of shared financing of targeted expenditures. Grant - budgetary funds provided to the budget of another level of the budgetary system of the Russian Federation on a gratuitous and irrevocable basis to cover current expenses.
Five special funds for providing financial assistance to the constituent entities of the Russian Federation are being created in the federal budget. These include:
- Fund for financial support of the constituent entities of the Russian Federation; - Compensation Fund; - Fund for co-financing of social expenses; - Fund regional development; - Regional Finance Reform Fund.
1. Implementation of financial relationships with government and local authorities.
2. Principles and mechanisms for the use of budgetary funds.
1. Implementation of financial relationships with state authorities and local self-government
The modern state, in addition to fulfilling its ancient functions (defense, management, preservation of internal security), also performs economic functions. The modern state carries out government regulation economy. State intervention in the economy is necessary in order to ensure effective development all sectors of the economy, since a purely market distribution of income is not efficient and for this reason the non-production sector will be financed on a leftover basis.
The state is obliged to ensure healthy competition, the need to develop public goods, curb inflationary processes, and regulate the employment of the population. Not only the modern market requires intervention in the economy, but also the solution of such an important problem as maintaining the social sphere, the need to overcome social injustice and inequality. In any society there are elderly and elderly citizens, the sick and the disabled, large and low-income families, the unemployed, and it is the democratic state that takes care of such citizens and bears significant constantly increasing social costs. State intervention in the economy is provided by such a universal form as the budget.
The regulation of the economy takes place in the formation of budget revenues and in the implementation of expenditures.
Funds from the budgets go to commercial organizations as part of state support for their activities. In the context of market transformations, the share of budgetary funds in the sources of financial resources commercial organizations dropped significantly. Nevertheless, commercial organizations can receive budget funds in the form of subsidies, budget investments, and budget loans. The provision of budget funds to commercial organizations is strictly targeted and, as a rule, is carried out on a competitive basis. Sometimes it is difficult to allocate budget funds from other sources of financial resources of a commercial organization. So, budgetary funds received in the form of payment for a state or municipal order are reflected as sales proceeds.
In the field of industry, construction and energy, state support is provided for the implementation of investment projects. The initiators of the implementation of these projects can be:
Federal executive authorities;
Government bodies of the constituent entities of the Russian Federation, local government bodies;
Commercial organizations, including foreign ones.
Among investment projects applying for state support, selection is carried out according to following principles:
1. Investment projects must meet the established criteria.
2. Equal conditions for access to the procedure for providing state support are ensured.
3. The investment project must be break-even.
4. The risk of the state with private capital should be shared.
5. The project must balance public interests and the interests of private project participants.
6. Conditions of fair competition and antitrust laws must be respected.
In order to improve the processes of providing state support within the framework of the federal budget, a federal investment fund was created. His funds go to finance projects at the federal level, and since 2008 funding from the federal investment fund and from regional budgets technical projects, which are aimed at developing the infrastructure of the constituent entities of the Russian Federation.
The provision of state support from an investment fund can be carried out in the following forms:
1. Co-financing of the project on contractual terms with the registration of property rights in the Russian Federation. (Private equity must provide at least 25% own funds from estimated cost of this project).
3. Provision of state guarantees under investment projects in the amount of up to 60% of funds provided by creditors for no more than 5 years.
Most often, investment projects in industry and construction are financed through federal targeted programs... In this way, the construction of specific facilities necessary for the implementation of federal target programs is financed. Through the same targeted programs, funds are allocated for the implementation of sectoral programs.
The state regulates investment activities not only through financial support, but also through the introduction of tax incentives.
The legislation provides for the possibility of financing construction projects and industrial facilities in two ways:
1. Gratuitous provision of funds for the construction of facilities for federal (state) needs.
2. Allocation of budgetary funds for financing investment projects on terms of repayment and payment. (Budget loans).
In addition, the state has undertaken a number of accompanying procedures:
a) Development of technical regulations for construction;
b) Examination of projects;
c) Protection of Russian enterprises from supplies from abroad of obsolete equipment and materials;
d) Issue of bonded loans, including guaranteed ones.
In the budgets, the costs of financing investment programs are provided as follows:
1. In the federal budget, provided that they are part of the costs of implementing the relevant target programs, as well as on the basis of proposals from the President of the Russian Federation and the government.
2. In the budgets of the constituent entities of the Russian Federation, provided that these expenses are part of the costs of implementing regional target programs, as well as on the basis of proposals from the executive authorities of the constituent entities of the Russian Federation.
The Government of the Russian Federation has the right to provide state guarantees for investment projects of social and national economic significance.
When making decisions on the provision of such guarantees, the following criteria for the significance of projects are taken into account:
Promoting the growth of production of competitive products;
Assistance in solving social problems on a national scale;
Compliance with the environmental safety of the population.
Analysis, assessment and selection of projects for the provision of state guarantees are carried out by the Ministry of Finance and the Ministry of Economic Development of the Russian Federation
State support for the economy.
2. Principles and mechanisms for the use of budgetary funds
Organizations can receive budgetary funds in the form of subsidies, budget investments, budget loans. The provision of budget funds to commercial organizations is strictly targeted and, as a rule, is carried out on a competitive basis.
Budget loan can be provided to a legal entity that is not a state or municipal enterprise, on the basis of an agreement concluded in accordance with the Civil Code of the Russian Federation, provided that the borrower provides security for its obligation to return this loan.
A budget loan is issued on terms of repayment and repayment.
The only ways to ensure the fulfillment of the obligation to repay the budget loan bank guarantees, sureties, pledge of property, including shares, other securities, shares, in the amount of at least one hundred percent of the loan provided. Ensuring the fulfillment of obligations must have a high degree of liquidity.
Assessment of property provided to secure a budget loan is carried out in accordance with the legislation of the Russian Federation.
A prerequisite for granting a budget loan is a preliminary check financial condition the borrower by the financial authority. The latter also checks the intended use of the loan.
When approving the budget for the next financial year, indicate the goals for which this loan can be provided, the conditions and procedure for its issuance, the limit for granting within a year and for a period beyond the budget year.
A report on the provision and repayment of budget loans is attached to the report on the execution of the federal budget. Violation of the established order of lending financial authorities is considered non-compliance with the budgetary legislation of the Russian Federation and the basis for bringing officials to responsibility.
Refund provided legal entities budget loans, as well as fees for their use, are equated to payments to the budget. This loan can be provided only to those legal entities that do not have overdue debts on previously issued budget funds on a repayable basis.
The recipients of the budgetary loan are obliged to provide information and a report on its use to the bodies executing the budget. These bodies keep a register of all provided budget loans in the context of their recipients.
Granting subsidies to legal entities
Article 78. Provision of subsidies to legal entities (with the exception of subsidies to state (municipal) institutions), individual entrepreneurs, individuals
[RF Budget Code] [Chapter 10] [Article 78]
1. Subsidies to legal entities (with the exception of subsidies to state (municipal) institutions), individual entrepreneurs, as well as individuals - manufacturers of goods, works, services are provided free of charge and irrevocably in order to compensate for lost income and (or) financial security (compensation) costs in connection with the production (sale) of goods (excluding excisable goods, except for cars and motorcycles, wine products made from grapes grown in the territory of the Russian Federation), performance of work, provision of services.
2. Subsidies to legal entities (with the exception of subsidies to state (municipal) institutions, as well as subsidies specified in paragraph 7 of this article), individual entrepreneurs, as well as individuals - manufacturers of goods, works, services are provided:
1) from the federal budget and state budgets extrabudgetary funds Of the Russian Federation - in cases and in the procedure provided for by the federal law on the federal budget, federal laws on the budgets of state extra-budgetary funds of the Russian Federation and regulatory legal acts of the Government of the Russian Federation adopted in accordance with them or acts of federal bodies of state power (federal government agencies);
2) from the budget of the constituent entity of the Russian Federation and the budgets of territorial state extra-budgetary funds - in the cases and in the procedure provided for by the law of the constituent entity of the Russian Federation on the budget of the constituent entity of the Russian Federation, the laws of the constituent entities of the Russian Federation on the budgets of territorial state extra-budgetary funds and regulatory legal acts of higher the executive body of state power of the constituent entity of the Russian Federation or acts of the bodies of state power of the constituent entity of the Russian Federation authorized by it;
3) from the local budget - in the cases and in the procedure provided for by the decision of the representative body of the municipal formation on the local budget and the municipal legal acts of the local administration adopted in accordance with it or acts of the local self-government bodies authorized by it.
3. Normative legal acts, municipal legal acts regulating the provision of subsidies to legal entities (with the exception of subsidies to state (municipal) institutions), individual entrepreneurs, as well as individuals - manufacturers of goods, works, services, should determine:
1) categories and (or) criteria for the selection of legal entities (with the exception of state (municipal) institutions), individual entrepreneurs, individuals - manufacturers of goods, works, services entitled to receive subsidies;
2) the goals, conditions and procedure for the provision of subsidies;
3) the procedure for returning subsidies to the relevant budget in case of violation of the conditions established when providing them;
4) the procedure for the return in the current financial year by the recipient of subsidies balances not used in the reporting financial year, in cases stipulated by agreements (contracts) on the provision of subsidies;
5) provisions on mandatory verification by the main manager (manager) of budgetary funds, granting the subsidy, and the body of state (municipal) financial control of compliance with the conditions, goals and procedure for the provision of subsidies by their recipients.
4. The provision of subsidies to reimburse the costs of paying customs payments incurred by legal entities, individual entrepreneurs who are persons participating in the implementation of the project for the creation and operation of a territorially separate complex (the Skolkovo innovation center) is carried out in the form of advance payments at the expense of the federal budget.
The specifics of the provision of subsidies specified in this paragraph may be established by the Government of the Russian Federation, taking into account the provisions Federal law"About the Skolkovo innovation center."
5. When granting subsidies specified in this article, a prerequisite for their provision, included in contracts (agreements) on the provision of subsidies, is the consent of their recipients (with the exception of state (municipal) unitary enterprises, business partnerships and companies with the participation of public law entities in their authorized (pooled) capitals, as well as commercial organizations with the participation of such partnerships and companies in their authorized (pooled) capitals) for the implementation by the main manager (manager) of budgetary funds, who provided subsidies, and state (municipal) financial control bodies of inspections of compliance by recipients subsidies conditions, purposes and procedure for their provision.
6. Subsidies provided for by this article may be provided from the federal budget, the budget of the constituent entity of the Russian Federation, the local budget in accordance with the terms and conditions stipulated by concession agreements concluded in the manner determined by the legislation of the Russian Federation on concession agreements.
Conclusion of concession agreements on behalf of the Russian Federation, a constituent entity of the Russian Federation, a municipal formation for a period exceeding the validity period of the approved limits of budgetary obligations is carried out in the cases provided for, respectively, by decisions of the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, local administration, adopted in the procedure determined, respectively, by the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, local administration.
7. The law (decision) on the budget may provide for budgetary allocations for the provision in accordance with the decisions of the President of the Russian Federation, the Government of the Russian Federation, the highest official of the constituent entity of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, local administration to legal entities (with the exception of state (municipal) institutions), individual entrepreneurs, individuals, grants in the form of subsidies, including those provided on a competitive basis.
The procedure for the provision of these subsidies from the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets is established, respectively, by regulatory legal acts of the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, municipal legal acts of the local administration, if this procedure is not determined by the decisions provided for in paragraph one of this paragraph.
Questions for self-control:
1. How many levels of budgets can be identified in the budgetary system of the Russian Federation?
2. What document is approved federal budget?
3. For what purposes is the budget of the constituent entities of the Russian Federation intended?
4. What is the consolidated budget of the Russian Federation?
5. How are funds allocated for the fulfillment of expenditure obligations taken into account? municipalities arising in connection with the implementation by local governments and expenditure obligations of municipalities, executed at the expense of subventions from other budgets of the budgetary system of the Russian Federation?
6. What institutions are called new types of institutions?
7. What conditions must be met by the institution to carry out income-generating activities?
8. What expenses are financed by budget funds?
9. Where can funds from income-generating activities be used?
10. What is the significance of analyzing the use of budgetary and extrabudgetary funds?
Concept and specific properties of the budget
General government finance consists of a number of centralized funds, the main of which is the state budget. The state budget- central link financial system any state.
The term "budget" in translation from English means "wallet with money". It arises historically where there is a state and commodity-money relations.
V The Budget Code the following definition of the budget is given:
Budget Is a plan for the formation and use Money to ensure the implementation of the tasks and functions of the state. It represents the main financial plan state for the current financial year and has the force of law, since approved by Parliament and signed by the President, and is mandatory for all participants in budgetary relations.
The budget depends on many objective and subjective factors, therefore, its volume, structure, content of income and expenses differ in each historical period in different countries.
Objective factors:
1.character industrial relations;
2. the level of development of the productive forces;
3. natural, economic and social characteristics of each country;
4. type of state.
Subjective factors:
1. government policy in the relevant period;
2. development priorities;
3. external and internal economic situation.
The following properties are inherent in the budget:
1. anonymity of state budget revenues, since there is no link to specific expenditures;
2.budget affects national economy through the system of income and expenses;
3. budget expenditures must be provided with financial resources, centralized and financing of the planned activities must be carried out in a timely manner;
4. implementation of state control over the execution of the budget;
5. formation of budgets on a territorial basis;
6. the ability to quickly adjust budget indicators for revenues and expenditures when macroeconomic indicators change.
The concept and meaning of budgetary relations
The Budget Code provides the following definition of budgetary relations:
Budgetary relations- this is the relationship between the participants in the budgetary process arising in the preparation, consideration, approval and execution of the republican budget, local budgets and budgets of state extra-budgetary funds, drawing up, reviewing and approving reports on their implementation, determining the rights and obligations of participants in the budgetary process, as well as in the implementation control over the execution of budgets and the application of liability for violation of budgetary legislation.
As part of financial relations, when the net income is segregated, budget relations arise. Their appearance is due to the splitting off of a part of net income in the form of taxes and mandatory payments. Budgetary relations are also of a redistributive nature and mediate the relationship of business entities with the state regarding the withdrawal of net income for the formation of state revenues.
With the help of budgetary relations, a centralized fund of funds is formed. Budgeting can be represented as the following diagram:
GDP = C + V + M → m1
C (fixed assets) + V (labor) = reimbursement fund
M - net income
m1 is part of the net income that goes to the formation of the budgetary fund, that is, these are taxes and payments.
m2 - part of the net income that remains with business entities.
Budgetary relations are characterized by the following peculiarities :
1.they wear monetary nature;
2. these relations are conditioned by the functioning of the state;
3. they are associated with the formation and use of a centralized fund of funds;
4. mediate the free movement of value in the form of taxes, non-tax revenues as well as budget financing;
5. are of a redistributive nature;
6. they are regulated by budgetary and tax laws.
The action of budgetary relations is limited to the area of budgetary distribution and is carried out within the framework of the budgetary process.
The main participant in budgetary relations is the state.
Budget functions and budget mechanism
The budget is fulfilling 2 main functions:
1. distribution;
2. control.
With the help of the budget, a significant part of the national income and GDP is being redistributed. Scope distribution function includes redistribution at various levels between structural units (intersectoral and inter-territorial) and between the levels of budgets.
Control function the budget is manifested in the process of formation and use of the fund of state funds. Through income indicators, it is possible to determine how timely and fully financial resources from business entities and citizens come to the state's disposal, and also to determine to what extent they correspond to needs, how funds are allocated and how efficiently they are used.
The appropriations allocated in the order of distribution are targeted in nature and are aimed at certain economic and social goals. Therefore, it is also necessary to monitor their use. Budget control is aimed at ensuring budget execution and is part of financial control.
V modern states the budget is used in the system of state regulation of the reproduction process, and this is possible thanks to the budgetary mechanism.
Budget mechanism Is a set of forms of budgetary relations, methods of mobilization and ways of using budgetary resources.
The budgetary mechanism is created by the state to implement budgetary policy, regulate the economy by maneuvering budgetary resources. This is facilitated by a specific property of the budget - the depersonalization of state budget revenues, that is, they are not tied to specific expenditures.
With the help of the budgetary mechanism, the state redistributes GDP, national income, changes the structure of social production, affects economic transformation and social reforms and creates conditions for control over economic processes.
4. Economic content, purpose and role of the state budget
Economic significance the budget consists in the fact that it can actively influence social production with the help of taxes and direct the mobilized resources to the development of priority sectors of the economy. This enables the government to implement its economic, social, foreign and domestic policies.
The state budget has external features, namely the form and its material content.
By organizational form the budget is the financial plan of the state, which is central to the overall system of financial plans.
By material content the state budget is a centralized fund of state funds.
By social nature the state budget is the main instrument or instrument for the redistribution of the national income.
Consequently, the state budget is the main financial plan of the state, which reflects economic relations about the formation, distribution and use of the fund of funds.
Appointment the state budget is as follows:
1.with its help, the redistribution of GDP and national income is carried out;
2. state regulation and stimulation of the economy is carried out;
3. financial support of social policy is carried out;
4. control over the formation and use of the budget funds fund.
The role of the state budget:
1. with the help of the state budget, the performance of the management functions assigned to the state is ensured;
2. the budget is a tool for the redistribution of funds between sectors of the economy, economic regions and social groups of the population;
3. the budget is the basis for the content of the non-production sphere.
The state budget functions with the help of special economic forms - income and expenses, which have their own purpose and reflect the stages of redistribution of the value of the social product.
Budget mechanism
Budget mechanism- a set of various forms of organization of relations in budgetary sphere, peculiarities of concentration and spending of budgetary funds, principles of planning and financing measures, conditions for carrying out financial control measures. The budget mechanism is part of the general financial mechanism of the state.
The budget mechanism is used to influence specific sectors of the economy through:
1) forms of organization of relations in the budgetary sphere;
2) methods of concentration of budgetary funds;
3) principles of spending budget funds;
4) the amount of budget funds that are used by the state, regions, local governments.
The structure of the budgetary mechanism defines three links:
1) concentration of funds in the budgets of various levels;
2) the use of budget funds by legal and individuals;
3) the distribution of budgetary funds between the budgets of different levels.
These links of the budgetary mechanism function with the interaction of methods, methods, conditions, volumes, movements of budgetary funds.
There are the following budget mechanism blocks:
1) block of planning and budget forecasting;
2) block of budget execution;
3) block of budgetary control.
Each of the above blocks has its own specific methods, and with their help the assigned tasks are solved and the desired goals are achieved.
Using various methods of the budget planning unit, plans and forecasts for the implementation of the concentration and expenditure of budgetary funds are drawn up. Moreover, plans and forecasts are drawn up both at the state, and at the regional and local levels... Budgets are drawn up in the form of balance sheets of income and expenditure. This allows you to quickly manage budgetary relations at the state, regional and local levels, as well as to control the general economic condition in a country or region. By comparing the actual and planned budget figures, one can track changes in the ongoing economic and social processes and make the necessary decisions in time and set tasks.
In the Russian Federation, as in all federal states, there are three functional links budgetary system:
1) the federal budget;
2) regional budgets;
3) local budgets.
The specificity of each of the links of the budgetary system - in the aggregate of the rights assigned to budgetary organizations one level or another, reflected in the budgetary legislation.
Thus, the budgetary mechanism is the main instrument for regulating the financial situation in the country, as well as in individual regions or at the local level.