The main directions of spending budgetary funds. The main directions of spending money on the development of culture and art in Russia. Need help with a topic

An important grouping of budget expenditures is a functional classification that reflects the directions of spending budget funds for the state to perform its basic functions.

Until 2005, in accordance with the functional classification, all expenditures of the federal budget of the Russian Federation included expenditures on:

• 1) state administration and local self-government;
• 2) the judiciary;
• 3) international activities;
• 4) national defense;
• 5) law enforcement and state security;
• 6) fundamental research and promotion of scientific technical progress;
• 7) industry, energy and construction;
• 8) agriculture and fisheries;
• 9) protection of the natural environment and natural resources, hydrometeorology, cartography and geodesy;
• 10) transport, road facilities, communications, informatics;
• 11) development of market infrastructure;
• 12) prevention and elimination of consequences of emergency situations and natural disasters;
• 13) education;
• 14) culture, art and cinematography;
• 15) mass media;
• 16) health care and physical culture;
• 17) social policy;
• 18) servicing state and municipal debt;
• 19) replenishment of state stocks and reserves;
• 20) financial assistance to budgets of other levels;
• 21) disposal and elimination of weapons, including the implementation international treaties;
• 22) mobilization preparation of the economy;
• 23) exploration and use of outer space;
• 24) military reform;
• 25) road facilities;
• 26) other expenses;
• 27) target budget funds.

About ratio various kinds expenses in the areas of functional classification are evidenced by the data in Table. 2.

Since 2005, the functional classification has undergone significant changes. Instead of 27 sections from 2005 to 2010. functional classification included 11 sections. The ratio of various types of federal budget expenditures during this period is presented in Table. 3.

Structure of federal budget expenditures in 1998-2004, %

table 2

	State administration and local self-government
	Judicial branch
	International activity
	national defense
	Law enforcement and state security
	Basic research and promotion of scientific and technical progress
	Industry, energy and construction
	Agriculture and fishing
	Security environment and natural resources
	Transport, road infrastructure, communications, informatics
	Market Infrastructure Development
	Prevention and elimination of consequences of emergencies and natural disasters
	Education
	Culture, art, cinematography
	Mass media
	Health care and physical education
	Social politics
	Servicing the public debt
	Replenishment of state stocks and reserves
	Financial assistance to budgets of other levels
	Utilization and elimination of weapons, including the implementation of international treaties
	Mobilization preparation of the economy

Table 3

Distribution of federal budget expenditures by sections of the functional classification of RF budget expenditures for 2005-2010, %"

Name
National
national defense
Homeland security and law enforcement activity
National economy
Housing and communal economy
environmental protection
Education
Culture, cinematography and media
Health and sports
Social politics
Interbudgetary transfers
Conditionally approved expenses

Calculated according to the federal laws on the federal budget for 2005, 2006, 2007, 2008, 2009 and 2010.

In 2010, changes were made to the functional classification. The federal budget of the Russian Federation for 2011 and for the planned period up to 2012 and 2013 was compiled in accordance with the new functional classification of expenses, which included 14 sections:

• 01 - General government issues.
• 02 - National Defense.
• 03 - Homeland security and law enforcement.
• 04 - National economy.
• 05 - Housing and communal services.
• 06 - Environmental protection.
• 07 - Education.
• 08 - Culture and cinematography.
• 09 - Healthcare.
• 10 - Social policy.
• 11 - Physical culture and sports.
• 12 - Media.
• 13 - Servicing the state and municipal debt.
• 14 - Interbudgetary transfers to the budgets of subjects of the Russian Federation and municipalities of a general nature.

The section "National issues" reflects the expenses for the functioning of the head of state - the President of the Russian Federation, the highest official a constituent entity of the Russian Federation and a local self-government body, legislative (representative) bodies of state power and local self-government, the Government of the Russian Federation, supreme bodies executive power constituent entities of the Russian Federation, local administrations, the judiciary, financial, tax and customs authorities and supervisory bodies in these areas, holding elections and referendums, international relationships And the international cooperation, international economic and humanitarian assistance, maintenance and replenishment of the state material reserve, fundamental research, reserve funds, applied scientific research in the field of national issues and other national expenses.

The section "National Defense" reflects the costs of maintaining and supporting the activities of the Armed Forces of the Russian Federation in the field of ground, sea, air, anti-missile and space defense. This also includes expenses for mobilization and non-military training, mobilization training

economics, the preparation and participation of the Russian Federation in ensuring collective security and peacekeeping, the implementation of measures related to ensuring national defense of the nuclear weapons complex, applied scientific research, as well as other issues in this area.

The section "National Security and Law Enforcement Activities" includes expenses for the maintenance and operation of the internal affairs bodies, the prosecutor's office, justice, security, the border service, the authorities for controlling the circulation of narcotic drugs and psychotropic substances, as well as the internal troops, the penitentiary system. This section also reflects expenses for the prevention and elimination of emergencies and natural disasters, civil defense, conducting migration policy, applied scientific research in the field of national security and law enforcement.

The “National Economy” section reflects the costs of maintaining and ensuring the activities of ministries, services, agencies that manage and manage the national economy, including: industry and energy, compliance with competition laws on commodity markets and in the market of financial services, technical regulation and metrology, regulation of natural monopolies, regulation in the field of nature management, environmental protection and ensuring environmental safety, environmental, technological and nuclear supervision.

This section reflects the costs of developing building standards and monitoring their compliance, as well as costs associated with technical regulation and metrology. It also takes into account the costs of maintaining and supporting the activities of the Federal Service for Labor and Employment, the implementation of state policy in the field of employment. The costs of supporting individual industries are also taken into account - the fuel and energy complex, Agriculture, forestry, water resources, transport, communications and informatics (subsidizing interest rates, supporting industries, etc.).

The section “Housing and Communal Services” includes the costs of maintaining and supporting the activities of institutions that manage and manage housing and communal services and urban planning, as well as the costs of managing services in this area, and applied scientific research. It reflects expenditures for the construction and reconstruction of residential buildings, the provision of subsidies to citizens for the purchase of housing and subsidies to promote the expansion, improvement or maintenance of the housing stock. This section also reflects the costs associated with community development and the provision of utilities: such as maintaining and restoring the proper technical and sanitary and hygienic condition of buildings, structures, equipment, communications (development, reconstruction and replacement of engineering networks) and housing and communal facilities (street lighting, sanitary cleaning facilities, green spaces, etc. ).

The section "Environmental protection" reflects the costs of cleaning Wastewater, collection and disposal of waste, protection of plant and animal species and their habitats, purification of atmospheric air.

It also reflects the costs of carrying out environmental control measures and ensuring the activities of institutions that carry out functions in the field of environmental control.

The section "Education" includes directions of expenses for the purposeful process of education and training. This reflects: the cost of preschool education for young children and the maintenance of preschool educational institutions; expenses for primary general, basic general, secondary (complete) general education; expenses for initial vocational training in secondary specialized educational institutions, special vocational schools, interschool educational complexes, training and production workshops; education spending in educational institutions secondary vocational education; higher education expenses professional education; expenses for professional retraining and professional development, as well as youth policy and the organization of a health campaign for children.

The section "Culture and cinematography" reflects the costs of providing services in this area, maintaining cultural institutions, managing objects intended for cultural purposes, organizing, holding or supporting cultural events, state support and subsidizing the production of motion pictures, as well as the provision of grants, subsidies to support individual artists, writers, artists, composers or organizations engaged in cultural activities.

Under this section, the allocation and financing of cultural objects of particular importance for the state, such as, for example, the Russian State Library; State Hermitage; State Russian Museum; State Museum fine arts named after A.S. Pushkin; Museum of Science and Industry; Novgorod State United Museum-Reserve; State Academic Bolshoi Theater of Russia; State Academic Mariinsky Theatre; State Film Fund of the Russian Federation; State Kremlin Palace and others.

Expenses for "Health care and sports" provide for the state's expenses for the maintenance and provision of the activities of institutions that carry out management and management in the field of healthcare, current content health care facilities, including their provision medical services, costs of providing services to individuals, centralized procurement of medicines and medical equipment, the implementation of measures related to the organization of treatment of citizens of the Russian Federation abroad, the current maintenance of institutions that provide state sanitary and epidemiological supervision, measures in the field of sanitary and epidemiological supervision, as well as the costs of the budgets of the constituent entities of the Russian Federation for compulsory medical insurance of the non-working population.

The “Social Policy” section reflects the costs of pensions related to the payment of old-age pensions, pensions for military personnel, state and municipal employees, judges, life allowance for judges, including an allowance of 50% of the monthly life allowance. This section also reflects the costs associated with the organization social service population, the functioning of institutions and organizations of social services (boarding houses for the disabled, medical and sanitary expert commissions, etc.), the provision of measures social support in the form of benefits in cash and in the form of benefits for dependents in the event of loss of a breadwinner, as well as social support measures related to the provision of persons with disabilities technical means rehabilitation, including the manufacture and repair of prosthetic and orthopedic products.

This section also reflects the costs associated with social insurance of the population, including all types of benefits and insurance payments made by the Federal Fund social insurance, providing social protection in the form of: cash benefits to persons who are able to work, ready to work, but cannot find suitable job; child benefits for citizens with children; benefits to citizens in the event of post-vaccination complications; compensation for auto insurance for the disabled and others. It also takes into account the costs of combating homelessness, guardianship and guardianship.

The section "Physical culture and sports" reflects the costs of ensuring the activities of institutions in the field of physical culture and sports, the maintenance of national teams and participation in international, all-Russian and other sports events, as well as state support for the development of sports in the constituent entities of the Russian Federation and municipalities. It also reflects the costs of maintaining and ensuring the activities of institutions that manage and manage in the field of sports, the provision of services for the organization of sports and physical culture, and the management of facilities intended for active sports.

The “Mass Media” section reflects the costs of state support for radio and television broadcasting, electronic media, as well as support for publishing houses and periodic media, including periodicals established by public authorities, local governments. It also reflects the costs of ensuring the activities of the executive authorities of the Russian Federation, constituent entities of the Russian Federation and local governments, institutions that manage and manage the media, as well as the development of a general policy, plans and budgets in this area.

The “Servicing the state and municipal debt” section includes expenses associated with the payment of interest payments on state and municipal debt obligations, the payment of a discount upon repayment (repurchase) of state and municipal debt obligations, except for expenses related to the payment of remuneration (commission) to agents for rendering agency services in the field of servicing, accommodation, redemption, exchange and repayment of state and municipal obligations. In addition, expenses related to the repayment of overdue interest as part of the exchange of debt obligations are subject to reflection under this section. Russian Federation on terms comparable to those of an exchange of debt to London Club creditors.

The section "Interbudgetary transfers" reflects the costs of paying transfers, other forms financial assistance, grants, subventions and subsidies to authorities government controlled various levels. This section reflects the costs associated with the formation in the federal budget of the Federal Fund for Financial Support of the Subjects of the Russian Federation, the Compensation Fund, the Fund for Co-financing Social Expenditures, the Regional Development Fund, as well as other forms of support for budgets of other levels, including targeted, current ones. It also reflects expenses incurred at the expense of the federal budget by transferring funds to the Social Insurance Fund of the Russian Federation and the Pension Fund of the Russian Federation for the payment of benefits and cash payments, as well as to the Federal Compulsory Medical Insurance Fund for the implementation of social support measures for certain categories of citizens to ensure medicines and compulsory health insurance for the non-working population, including children.

Analysis of the ratio of sections of the functional classification has great importance to determine the intentions and preferences of the government for the next financial year.

So, from Table. Figure 3 shows that a significant part of the federal budget spending today is directed to finance national issues, national defense and law enforcement. In total, these expenditures in 2010 amounted to 31.8% of federal budget expenditures.

The largest expenditure item of the federal budget is intergovernmental transfers. In 2010, in absolute terms, they amounted to 2 trillion 721 billion rubles, or 38.5% of federal budget expenditures. This is largely due to the fact that a cooperative model of budgetary federalism is being implemented in Russia, which involves the concentration of a significant part of budgetary funds in the federal budget with their subsequent distribution among other levels of the budgetary system.

Expenditures for national needs in 2010 occupied the second place - about 964 billion rubles, or 13.6% of general expenses federal budget. A significant amount of expenses under this section is largely due to the fact that during 2005-2010. The structure of expenditures for national needs included the costs of servicing the public debt. These costs amounted to approximately 30% of the total costs for this section.

I would like to note that the cost of servicing the public debt over the past years has occupied a significant place in the structure of federal budget expenditures (Table 2). Thus, the cost of servicing the public debt in 2001 amounted to 20.1% of the federal budget of the Russian Federation. In 2002 they were 14.6%. In 2005, the share of federal budget expenditures was 8.3%. In 2011, public debt service expenditures amounted to 3.6% of federal budget expenditures. Although the share of spending on public debt service is declining, however, its share in federal budget expenditures still remains significant, especially if we compare the level of these expenditures with expenditures on education, healthcare, and science.

A significant share of federal budget expenditures falls on national defense. In 2010, these expenses amounted to about 597 billion rubles. Of course, this is much less than our state spent on military needs in the USSR. At that time, spending on armaments ranged from 25 to 30% of GDP. However, if we compare this article with others - education, health care, etc., then it significantly surpasses them.

Stable, but relatively low, are the state's expenditures to support certain sectors of the national economy - industry, construction, agriculture, transport, etc. In 2010, these expenditures amounted to 529 billion rubles.

The cost of education is also low. Over the past years, they account for no more than 4-5% of federal budget expenditures. Health care costs are significantly lower - no more than 2-3%.

The share of expenditures on fundamental research is also small - only 1.5% of federal budget expenditures. This is a very small figure, and it is constantly falling. Thus, if in 1991 the state's expenditures on fundamental research amounted to 1.03% of GDP, which was 3.87% of federal budget expenditures, then in 1993 it was already 0.69% of GDP. In 2001, the share of spending on science in GDP was only 0.2%, which is many times lower than the critical level estimated at 3% of GDP. It is believed that at the level of state spending on science in the amount of less than 3% of GDP, the scientific and technical potential is destroyed. Such spending on science actually does not allow for deep fundamental research, which could in the very near future bring the country to the forefront of scientific and technological progress.

True, it should be noted that in 2002 expenditures under the "Social policy" item increased significantly. Whereas in 2001 expenditures under this item accounted for only 9% of federal budget expenditures, in 2002 they accounted for 22% (see Table 1). Currently, the share of spending on social policy is about 5%. A rather high share of expenditures on social policy is due to the fact that this section takes into account the expenditures of state social non-budgetary funds - the Pension Fund of the Russian Federation, the Social Insurance Fund, etc.

Determining priority areas for spending budget funds is a very important and responsible activity of the state. Unfortunately, in Russia there are still a number of negative aspects in the field of spending budget funds. This is the low efficiency of the use of budgetary funds; widespread practice of misappropriation of budget funds; insufficient amount of funds allocated for the solution social issues; low share of public investment in National economy, which reduces the possibility of rapid stabilization financial position in the country.

The main tasks in the field of improving the process of spending budget funds in Russia are:

• 1) ensuring priority financing of social expenditures;
• 2) ensuring obligations in the field of education, healthcare and social services for the population with an increase in the targeting of the provision social assistance;
• 3) extension public funding investments in priority areas of the economy;
• 4) reduction of expenses for certain target items of expenditure and target programs;
• 5) reduction of subsidies to cover the losses of individual industries;
• 6) concentration of budget expenditures on the most efficient costs;
• 7) reduction of maintenance costs state apparatus and servicing the public debt;
• 8) ensuring the maintenance and development of transport infrastructure, including motor roads;
• 9) increasing the efficiency of the use of budgetary funds for national defense on the basis of the gradual implementation of the military reform;
• 10) strengthening control over the use of budgetary funds.

Moscow City Institute of Management

Moscow Government

Course work

by discipline

"Budget system of the Russian Federation"

"Directions of spending funds

federal budget"

student of the 3rd group of the 4th year Evdokimova E.D.

Lecturer - Kurchenko L.F.

Introduction……………………………………………………………………………….3

1. The concept of budget expenditures………………………………………………………….4

2. Classification of budget expenditures………………………………………………7

2.1. Classification of budget expenditures by economic content ... ... .7

2.2. Departmental classification of budget expenditures………………………..10

2.3. Classification of budget expenditures according to their subject orientation…….11

2.4. Functional classification of budget expenditures……………………...11

2.5. Other classifications of budget expenditures………………………………...17

3. Analysis of the expenditure parts of the budgets for 1998 and 2002…………………….18

Conclusion…………………………………………………………………………...28

Introduction

In the early years of formation market economy in Russia, reviews of public finances, especially the budget system, were most often negative. This was due to the misuse of budgetary funds and the imbalance of the state budget: everyone knows about the significant external and internal debt of Russia, which arose as a result of a chronic budget deficit. This largely contributed to the emergence and development of the August 1998 financial crisis.

However, this crisis served as a stimulus for the start of positive changes in the Russian budget system. Foreign and domestic borrowings were sharply reduced, budget expenditures were also somewhat reduced and brought in line with revenues. As a result, in recent years, the state budget deficit has been avoided, and the budgets for 2002 and 2003 were initially assumed to be in surplus.

Thus, the question arises, which will be considered in this paper: does the budget deficit affect the structure of its expenditures and how exactly this dependence manifests itself. The aim of the work is to study this dependence by comparing two state budgets. One of them was adopted for 1998 and is in short supply. In addition, it is possible that serious mistakes were made in its development, which were partly the cause of the financial crisis. The second of the budgets under consideration is the budget for 2002. This budget is adopted as a surplus and is considered quite successful by experts. Although the structure of its expenditures is far from ideal, it nevertheless provides quite effective financing of the economy in comparison with the budgets of previous years.

This paper will consider the theoretical provisions concerning the directions of spending the federal budget. They will then be illustrated with budget data for 1998 and 2002. Based on the results of the analysis of the structure of the expenditure parts of these budgets, a conclusion will be made about the dependence of the budget deficit on the priority areas for spending funds, and, if possible, a forecast will be given. further development structure of state budget expenditures.

1. The concept of budget spending

In recent years, in developed countries, there has been a gradual transition from a liberal economic system to a socially oriented one, which is characterized by a high degree of equalization of incomes of various social groups. The leading role in the implementation of such a transition is played by the state through the regulation of socio-economic processes and active participation in the process of income redistribution.

The redistributive burden in society always falls on the budget. At the same time, in order to organize the most efficient circulation of funds on the scale of the economy of the whole country, strict centralization of monetary resources is necessary. It is obvious that the role of "collector" and "distributor" of resources is best in modern world will be performed by the state. Thus, the concept of the state budget arises.

The budget is the most important element of the financial system of a modern state. With its help, the tasks of financing various social programs, environmental protection measures, stimulating scientific and technological progress, strengthening the country's defense capability, etc. are solved.

The concept of the budget can be considered in two aspects. Firstly, the budget is a system of financial relations arising from the formation and spending of a centralized fund. Money. Secondly, the budget is a properly executed and approved financial document.

Article 6 of Chapter 1 of the Budget Code of the Russian Federation (BC RF) gives the following definition of the budget:

The budget is a form of formation and spending of a fund of funds intended for financial support of the tasks and functions of the state and local self-government.

Due to the peculiarities state structure Russian Federation, the budget system of our country consists of budgets of three levels:

· federal budget;

· budgets of subjects of the federation;

local budgets.

Note that this work is devoted exclusively to the federal budget and the analysis of its expenditure side.

The internal structure of the budget predetermines the existence of two parts in it: revenue and expenditure. Article 6 of Chapter 1 of the RF BC provides the following definitions for budget revenues and expenditures:

Budget revenues - funds received on a gratuitous and irrevocable basis in accordance with the legislation of the Russian Federation at the disposal of state authorities of the Russian Federation, at the disposal of state authorities of the constituent entities of the Russian Federation and local governments.

Budget expenditures are funds aimed at financially supporting the tasks and functions of the state and local government.

By definition, budget expenditures and revenues are opposite to each other. economic categories. Their functions are also opposite: revenues form budgetary resources, while expenditures mediate the process of their use.

The receipt of budget revenues implies the withdrawal of funds from business entities to the state budget, which leads to a decrease in the material capabilities of enterprises and the population. Expenses, on the contrary, increase these opportunities due to the transfer of public resources to various business entities.

However, for all their obvious opposites, budget revenues and expenditures are closely related. They influence the development of the economy, but they themselves depend on it to a large extent. This connection looks like this.

The volume of budget expenditures is limited by the volume of incoming revenues, the amount of which depends on the well-being of business entities, and hence on the degree of economic development. On the other hand, budget expenditures contribute to an increase in the material base of enterprises and the population. This improves various macroeconomic indicators, which leads to an increase in state budget revenues.

Thus, the budget, the structure of its income and expenses is the most powerful element state regulation the course of reproduction. AND prerequisite The effectiveness of the state budget is the correspondence of indicators and the structure of income and expenditure to indicators of economic development.

Thus, the structure of budget expenditures plays an important role in macroeconomic regulation. The development of the country's economy depends on which sectors of the economy will be given preference. On the other hand, the development of the economy at a certain point dictates the need to allocate public funds some sectors of the economy more than others. In addition, by developing and approving the state budget, the authorities thereby declare their intentions regarding the restructuring of the economy and proclaim the program for the economic development of the state for the corresponding year.

So, for example, in 2001, representatives of the authorities repeatedly announced the unsatisfactory state of social sphere and the need to change it. As a result, the federal budget for 2002 significantly increased spending on social policy. Although there were no significant changes in the social sphere, the Government confirmed the seriousness of its intentions to restructure the financing of the social sphere.

Due to the instability of the Russian economy, it is rather problematic to make assumptions about the structure of federal budget expenditures for the coming years. However, with a high degree of certainty, we can state the following:

· will continue to increase the cost of financing the social sphere, because. her condition remains unsatisfactory;

· Expenses for the maintenance of the judiciary will be increased in order to ensure the real independence of this branch of government;

· The share of military spending will be kept at a high level, which is connected with the need for military reform.

2. Classification of budget expenditures

2.1. Classification of budget expenditures by economic

The first of the bases for classifying budget expenditures mentioned in the RF BC is their economic content. On this basis, budget expenditures are divided into current and capital. Chapter 10 of the RF BC provides the following definitions of these categories.

Current expenditures of budgets - a part of budget expenditures that ensures the current functioning of public authorities, local governments, budget institutions, provision of state support to other budgets and individual sectors of the economy in the form of grants, subsidies and subventions for the current functioning, as well as other budget expenditures not included in capital expenditures in accordance with the budget classification of the Russian Federation.

Capital expenditures of budgets is a part of budget expenditures that provides innovative and investment activity, which includes expenditure items intended for investment in existing or newly created legal entities in accordance with the approved investment program, funds provided as budget loans for investment purposes to legal entities, capital repairs and other expenses associated with expanded reproduction, expenses in the implementation of which property is created or increased, which is owned, respectively, by the Russian Federation, constituent entities of the Russian Federation, municipalities, other budget expenditures included in the capital expenditures of the budget in accordance with the economic classification of expenditures of the budget of the Russian Federation.

Current budget expenditures include:

· procurement of goods and services necessary for the maintenance of the economic and social infrastructure (remuneration of civil servants, payment for transport and utilities, etc.);

transfers to the population (pensions, allowances, scholarships, etc.)

· ongoing subsidies to enterprises and lower levels of government;

payment of interest on public debt and others.

Current expenditures make up the current budget, which accounts for the vast majority of all budget expenditures.

Capital expenditures include:

costs for New construction and development of operating objects of state and municipal property;

investment subsidies;

Long-term budget loans and state guarantees to investors financing highly efficient investment projects and others.

In the budgets of authorities and local self-government, capital expenditures are allocated as a separate block and form the development budget.

Within the framework of this classification of budget expenditures, an additional grouping can be made according to the recipients of budget funds (certain categories of individuals and legal entities, lower authorities and local governments, etc.) and according to the forms of provision of budget funds.

In accordance with Article 69 of Chapter 10 of the RF BC, these forms are as follows:

· appropriations for the maintenance of budgetary institutions;

funds to pay for goods, works and services performed by individuals and legal entities under state or municipal contracts;

· transfers to the population;

· appropriations for the implementation of certain state powers transferred to other levels of government;

· appropriations for compensation of additional expenses arising as a result of decisions taken by public authorities, leading to an increase in budget expenditures or a decrease in budget revenues;

budget loans to legal entities;

Subventions and subsidies to individuals and legal entities;

investment in authorized capitals legal entities;

· budget loans, grants, subventions and subsidies to the budgets of other levels of the budget system of the Russian Federation, state off-budget funds;

· credits and loans within the country at the expense of state external borrowings;

Loans to foreign countries;

funds to service debt obligations.

The provision of budgetary funds to budget recipients is carried out in accordance with the following principles:

receiving maximum effect from the use of budgetary resources;

target nature of the use of budgetary resources;

provision of budgetary funds to the extent of fulfillment of production and other performance indicators and taking into account the use of previously allocated funds;

· irrevocable and free of charge the main part of the budget appropriations.

The classification of budget expenditures according to economic content is given priority in the budget legislation of the Russian Federation. This can be explained by the fact that with such a classification it is quite easy to trace which specific budget recipient received a certain amount of budget funds and how it was used. At the same time, it is possible to optimize the financing of the economy, i.e. priority allocation of budget funds to those economic entities that use them most efficiently.

2.2. Departmental classification of budget expenditures

With such a classification, when listing budget expenditures, a specific recipient of budget funds is indicated - a ministry, department, institution. The classification of expenditures according to departmental criteria is close to the classification according to economic content in the sense that for each amount it is easy to determine the recipient responsible for the legal and effective use budget funds. This grouping allows for more effective control over the expenditure of budgetary resources.

When compiling the departmental structure of federal budget expenditures, the name of the ministry or department and the amount of budgetary funds allocated to it are first indicated. This amount is then distributed to the execution various tasks and functions of this ministry.

Each ministry necessarily provides for the costs of public administration, that is, the maintenance of the administrative apparatus of the ministry itself. In many ministries and departments, expenses are provided for the implementation of international activities, in particular, cooperation with foreign state and international organizations. In most ministries, some part of the expenses (very insignificant) is directed to fundamental research, research and development work. Quite large amounts are allocated for the maintenance of the industrial and energy complex, which is on the balance sheet of the ministry or department. And, finally, significant amounts of budgetary funds are directed to the implementation of various federal targeted programs.

Thus, with the help of this classification, it is possible to trace the structure of expenditures of each ministry and department and change it in case of inefficient work. That is, departmental classification allows you to improve the system of public administration by financial control behind the ministries and optimization of their work.

2.3. Classification of budget expenditures according to their subject

focus

Subject orientation cash flows- an important criterion for classifying the expenditure side of the budget. In developed countries, in accordance with this classification, the following main groups of budget expenditures are distinguished:

military spending;

costs associated with state intervention in the economy;

expenses for the maintenance of the state administration apparatus;

spending on social purposes;

providing subsidies and loans to other countries.

In Russia, from the point of view of the subject orientation, the expenditure part of the budget is divided into the following groups:

· financing of branches of economy;

· financing of social and cultural events;

· financing of science;

defense financing;

the cost of foreign economic activity;

creation of reserve funds;

the cost of servicing the public debt;

· other expenses and payments.

The classification of budget expenditures according to their subject orientation largely intersects with the functional classification and is, to some extent, its generalized variant.

Thus, it is advisable to focus on the functional classification of budget expenditures.

2.4. Functional classification of budget expenditures

One of the most important grounds for classifying budget expenditures is a functional attribute. The classification of budget expenditures according to functional characteristics is the most common. As a rule, when publishing the state budget in the media, expenditures are grouped precisely according to their functional characteristics.

The functional classification of budget expenditures reflects the allocation of funds from the main centralized monetary fund to the performance of specific functions of the state. These features include:

· judicial branch;

· International activity;

· national defense;

· fundamental research and promotion of scientific and technological progress;

· Department of Housing and Utilities;

· education;

· mass media;

· social politics;

formation of target budget funds;

· other expenses.

Certain amounts of budgetary funds are annually allocated for the formation of these areas. In fact, such a structure of spending budgetary resources is the structure of the economy in terms of financing individual industries at the expense of the state. Using the functional classification of budget expenditures, one can assess the state of the economy as a whole, the state and prospects for the development of its individual sectors, the degree of state regulation of the economy, and other indicators. This classification most fully reflects the structure of financing the economy at the expense of budgetary funds.

Let us consider in more detail some areas of spending budget funds.

to the costs of public administration and local self-government include the costs of maintaining the relevant state authorities and local self-government. In the structure of the federal budget, these bodies include the President of the Russian Federation, legislative and executive bodies of state power, financial and tax authorities. In addition, an article is provided that reflects other costs of public administration.

The volume of management expenses mainly consists of the costs of maintaining the management apparatus, the volume of which, in turn, is determined by the staffing table and cost estimates. staffing indicates the number and structure of personnel, accrual scheme wages, monthly wage fund and other similar indicators. The cost estimate is a document that provides for the total amount of costs and allocations for individual purposes.

When compiling these documents, all costs are strictly standardized in order to minimize management costs.

Costs for judiciary include several areas, the existence of which is due to the judicial reform. At the same time, budget allocations are allocated for:

· material and technical support of justice bodies and employees of these bodies;

· introduction of the institution of jury trial; restructuring of the judicial system based on the principles of competitiveness of equal parties;

· improvement of the system of guarantees for the independence of judges and their subordination only to the law;

· expansion of opportunities for citizens to appeal in court against unlawful actions of officials.

Financing costs in the region international activities covers international cooperation, the implementation of international treaties in various fields, the establishment of cultural, scientific and informational ties with foreign partners and various international organizations.

Costs for national defense aimed at ensuring the defense function of the state. They include expenses in the following areas:

purchase of arms and military equipment;

research work;

military pensions;

capital construction;

other military expenses.

Part of military spending is also financed under other budget items. For example, the costs of maintaining internal troops are financed under the item “Law enforcement and state security”.

Note that the state seeks to create conditions for reducing military spending. However, in recent years, there is still no tendency to reduce them.

Law enforcement and state security carried out by the relevant state authorities, whose function is to protect the life, health, rights and freedoms of citizens, property and interests of society and the state from unlawful encroachments. Budget appropriations are directed to the maintenance of the following government agencies:

the bodies of internal affairs;

· internal troops;

the penitentiary system;

· bodies of tax police;

state security agencies;

border service authorities;

· Customs;

the prosecutor's office;

State Fire Service.

It should be noted that over time, the federal budget of the Russian Federation increases the cost of maintaining customs authorities, since this increases the amount of income from them to a greater extent.

Financing fundamental scientific research in the Russian Federation is carried out in an extremely small amount. At the same time, budget allocations are mainly directed to the development of priority areas of science and technology.

Allocation of budget funds to industry, energy and construction due to the low profitability of these sectors of the economy, resulting in their decline and the need for state support. Most of the budget expenditures in these areas are capital expenditures.

The structure of federal budget expenditures for agriculture and fishing as follows:

most of the resources are directed to agricultural production;

• a small part of the funds is directed to the fishing industry;

· a significant share of funds is directed to land resources;

· the share of financing of other agricultural inputs is extremely insignificant.

In the structure of expenses for transport, road economy, communications and informatics transport costs account for the largest share. This is due to the need to modernize the existing transport system, upgrade fixed assets, and compensate for losses from passenger traffic that are not covered by tariffs.

Approximately half of the cost of Department of Housing and Utilities make up the costs of maintaining, repairing and heating the housing stock. Also, a significant part of the budget funds is directed to finance the losses of housing and communal organizations associated with the temporary impossibility of raising tariffs.

to the costs of education include appropriations to educational institutions of the following types:

· preschool;

general education;

professional (primary, secondary, higher: postgraduate);

· additional education;

special and others.

Most of the expenditures fall on public educational institutions, where the majority of current and capital expenditures are financed from the budget. Allocations to non-state institutions are connected, first of all, with the provision of various benefits to them.

Costs for culture, art, cinematography and media include budget financing of state and, in necessary cases, non-governmental organizations of culture and art, as well as the costs of various cultural events.

In the cost of health care and physical culture includes the costs of maintaining state medical institutions, wages medical workers, purchase of equipment and Supplies and so on.

Social budget expenditures include financing the costs of providing social assistance to the population, maintaining institutions social security, implementation of various social programs.

Servicing the public debt involves the repayment and payment of interest on domestic and foreign debt.

to expenses target budget funds include expenses of the Federal Road Fund of the Russian Federation, the Fund for the Reproduction of the Mineral Resource Base, the Federal Environmental Fund of the Russian Federation and others.

As part of other expenses reflects the costs of creating reserve funds, holding elections and referendums, supporting small businesses, etc.

The functional classification allows you to fully track the financing of the public sector of the economy, as well as to exercise the influence of the state on programs in the non-state sector. This is an undoubted advantage of this classification.

2.5. Other classifications of budget expenditures

In addition to those considered, there are a number of other features of the classification of budget expenditures. One of them is participation in social reproduction. Budget expenditures are grouped in two directions - financing of material production and allocation of funds for the maintenance of non-material production. This distinction allows us to analyze the influence of the state on the economic and social development society.

Close to this grouping is industry classification budget spending. It is based on the grouping of costs by sectors of the economy. In material production, these sectors are industry, agriculture, transport, and others; in non-material production, education, healthcare, public administration, etc. This grouping is, to some extent, a variant of the functional classification. It reflects the distribution and redistribution of budgetary resources by sectors of the economy. To reflect the role of the state in solving specific problems public life, used organizational grouping budget expenditures, i.e. distribution of costs by targeted state programs with indication of specific tasks and recipients of resources.

There are other grounds for classifying budget expenditures. However, the most detailed structure of state financing of the economy reflects the functional classification. Therefore, the budget expenditures considered in the next section are grouped precisely on this basis.

3. Analysis of expenditure budgets for 1998 and 2002

As mentioned earlier, this section examines and compares the expenditure side of two budgets: the 1998 deficit budget and the 2002 surplus budget. Let's try to analyze the available data in order to determine whether there are cardinal differences in the structure of these budgets, what caused them and whether they could affect the country's economic development.

Budget expenditures for 1998 and 2002 by sections of the functional classification are presented in tables 1 and 2, respectively, as well as in figures 1 and 2 in the form of diagrams. It should be noted that comparison of individual expenditure items in absolute terms does not make sense, since many of them differ by almost an order of magnitude, which is explained by rather high inflation rates. Therefore, an additional column has been introduced into the tables, showing how many percent of the total amount of expenses this item makes up. It is on this indicator that the comparison will be made.

The expenditure parts of the budgets for 1998 and 2002 are convenient for comparison because their structures are almost identical. There are small differences, but

Table 1

Federal budget expenditures for 1998 by sections of the functional classification

(thousand roubles)

No. p / p

Name of the item of expenditure

Sum

As a percentage of the total

State administration and local self-government

Judicial branch

International activity

national defense

Law enforcement and state security

Industry, energy and construction

Agriculture and fishing

Protection of the natural environment and natural resources, hydrometeorology, cartography and geodesy

Transport, road economy, communications and informatics

Market Infrastructure Development

Prevention and elimination of consequences of emergencies and natural disasters

Education

Culture, art and cinematography

Mass media

Health care and physical culture

Social politics

Servicing the public debt

Replenishment of state stocks and reserves

Financial assistance to budgets of other levels

Utilization and elimination of weapons, including the implementation of international treaties

Mobilization preparation of the economy

other expenses

Target budget funds

Total expenses

table 2

Federal budget expenditures for 2002 by sections of the functional classification

(thousand roubles)

No. p / p

Name of the item of expenditure

Sum

As a percentage of the total

State administration and local self-government

Judicial branch

International activity

national defense

Law enforcement and state security

Basic research and promotion scientific and technical progress

Industry, energy and construction

Agriculture and fishing

Protection of the natural environment and natural resources, hydrometeorology, cartography and geodesy

Market Infrastructure Development

Prevention and elimination of consequences of emergencies and natural disasters

Education

Culture, art and cinematography

Mass media

Health care and physical culture

Social politics

Replenishment of state stocks and reserves

Financial assistance to budgets of other levels

Utilization and elimination of weapons, including the implementation of international treaties

Mobilization preparation of the economy

Exploration and use of outer space

Military reform

Road facilities

other expenses

Target budget funds

Total expenses

the items they affect do not make a significant contribution to the formation of the total amount of expenditure.

Consider the structure of budget expenditures for 1998. The diagram clearly shows that the largest share in the expenditures of this budget is the servicing of the public debt - the share of this item in expenditures is almost 25%. Second place with a fairly significant margin is occupied by spending on national defense - 16.35%. And the top three is closed by financial assistance to budgets of other levels (10.34%).

Somewhat behind them is a group of four articles - law enforcement and state security, social policy, targeted budget funds and industry, energy and construction. The shares of these items in the total amount of expenses differ slightly from each other and are in the range of approximately 5-8%.

Financing of other directions in 1998 was, as a percentage of the total amount of expenditures, insignificant values ​​of the order of 3% and below.

Let us now consider the expenditure part of the budget for 2002. The largest share of expenditures in it falls on the implementation of social policy and amounts to 22.1%. Second place is shared by two articles- service state and municipal debt and national defense (14.64 and 14.59 percent of the total, respectively). Next, with a small margin, are the costs of providing financial assistance to the budgets of other levels, the share of which is 13.63%. Quite a large percentage of total volume expenses fall on law enforcement and state security - 8.93%.

The remaining indicators fluctuate within 4% or less, and each of these items individually is not able to affect the outcome of the budget expenditures.

To analyze the structure of budget expenditures, it is advisable to draw up a table that will present the “leading” articles of both budgets, on the one hand, and the articles with the smallest share in the total amount, on the other hand. The result of such a grouping is presented in Table 3. In this case, we will not take into account

Table 3

Maximum and minimum budget expenditures

1998

As a percentage of the total

2002

As a percentage of the total

Items with the highest share of spending (desc)

Servicing the public debt

Social politics

national defense

Servicing state and municipal debt

Financial assistance to budgets of other levels

national defense

Law enforcement and state security

Financial assistance to budgets of other levels

Social politics

Law enforcement and state security

Items with the lowest share of spending (ascending)

Market Infrastructure Development

Market Infrastructure Development

Mobilization preparation of the economy

Mobilization preparation of the economy

Transport, road economy, communications and informatics

Replenishment of state stocks and reserves

Utilization and elimination of weapons, including the implementation of international treaties

Transport, communications and informatics

Mass media

Prevention and elimination of consequences of emergencies and natural disasters

item "Other expenses", which is negative and represents, in fact, budget revenues.

The five items of expenditure, which account for the largest share, are the same in both budgets, although they are arranged in a different order. Their total share in expenditures is about 67% in 1998 and 74% in 2002.

It is easy to explain the significant costs of servicing the public debt in 1998. This is due to the fact that government borrowings from Russia have been continuously increasing since the beginning of the 90s, and, consequently, the amounts of interest and payments on them have also increased. As a result, by 1998 a situation had developed in which the state was spending a significant part of its funds on servicing external and internal debts. As you know, this led to the crisis of August 1998, after which government borrowing was sharply reduced. However, there remains the need to pay interest on previously taken debts and make payments to repay them. This explains a significant, but not leading, share of this item in the 2002 budget expenditures.

Another cardinal difference between the two budgets is the amount of spending on social policy. In the budget for 1998, they make up a rather small share, while in the budget for 2002, the share of this item is the largest. This is due to a change in the policy of the state in the direction of raising the standard of living of the population. In the media, a significant share of the costs of social policy is called main feature budget for 2002.

There were no significant changes in the rest of the "leading" articles. For many years, spending on national defense, law enforcement and state security has traditionally been high. The costs of providing assistance to the budgets of other levels also remain significant, which is associated with the structure of the Russian budget system and the uneven economic development of the regions.

There are quite a lot of articles with a very low level of funding in the budget. Table 3 shows only five of them as an example. It is pointless to talk about changes in their structure, since they can in no way affect the redistribution of budgetary funds. Such items are expenditures on the development of market infrastructure, mobilization preparation of the economy, transport, communications, and others.

Let us now consider the expenditure structures of both budgets and compare them. For this we will use the graph shown in Figure 3. It should be noted that the items of expenditure on it are given according to Table 1, that is, in accordance with the budget for 1998. In order to bring the expenditure side of the 2002 budget in line with this structure, the articles "Military reform" and "Road facilities" were excluded from it. Their share in the total cost is small, so they can be considered insignificant.

Consider Figure 3. It shows the expenditure parts of both budgets in the form of graphs. Peaks are clearly visible, that is, those articles whose share of funding significantly exceeds the rest. These articles have already been identified earlier, when analyzing the charts.

Let's compare both graphs. In many areas they coincide or are close to each other. However, there are also areas of clear discrepancy. The most obvious of them is the discrepancy between the peaks of the graphs. In 1998, the peak falls on the item "Servicing the public debt", and in 2002 - on the item "Social policy". The reasons for this phenomenon have already been considered in this work.

A significant difference between the schedules is observed in the item "Industry, energy and construction", the share of expenditures on which in 2002 compared to 1998 almost halved. This can be explained by the active progress in the privatization of state property in recent years. As a result of the quantitative reduction of property, the costs of its maintenance are also reduced.

It should be noted the increase in funding under the item “Financial assistance to budgets of other levels” and a sharp decrease in the costs of creating target budget funds. Most likely, these changes are connected with the restructuring of the country's budgetary and tax systems.

Thus, the study of the graph confirms the main conclusions made during the analysis of the diagrams.

Recall that the comparison of the two budgets was carried out in order to get an answer to the question: can the structure of the federal budget, in particular, the structure of its expenditures, be the cause of crisis phenomena in the economy. Comparing the budgets for 1998 and 2002, we can say with a high degree of certainty that the answer to the question posed will be negative. It is likely that such a connection exists, although it is rather weakly expressed. Still, the primary causes of crises in the economy do not belong to the sphere of budgetary relations.

At the same time, the opposite dependence is strongly expressed, that is, the dependence of the budget structure on the state of the economy in the current and previous years. As an example, we can cite the previously discussed costs of servicing public debt, namely, the reduction in their share with a reduction in external borrowing.

Thus, the federal budget can hardly be called an instrument of state influence on the economy. Rather, it is one of the parameters in the complex of macroeconomic phenomena and indicators. The “failure” of the budget is explained, first of all, by the unfavorable structure of the economy, and only then by the mistakes of its drafters. From this point of view, the federal budget for 2002 is better than for 1998, mainly due to the obvious differences in the economic situation of the country in these years - the crisis of 1998 and favorable in economic terms 2002.

Conclusion

So, in this work, the concept of budget expenditures was defined, the directions for spending budget funds were described, and, as an illustration, it is given practical example. Based on these data, we can draw some conclusions.

· The structure of federal budget expenditures varies from year to year, as a rule, insignificantly. Most likely, this is due to the gradual course of economic processes within the country and the constancy of the main directions of state policy.

· “Leader” items, that is, those items of expenditure that account for the largest shares in the total amount of expenditure, usually do not change. Changes in public policy only shift the focus from one of them to the other.

· The ratio between federal budget expenditure items is determined primarily by the state of the economy and, to a lesser extent, by the policy of the federal authorities.

On the basis of these conclusions, it is possible to make a forecast of changes in the structure of budget expenditures for the coming years. At the same time, we will consider only the five “leading” articles mentioned above, since they are decisive, and we will not take into account possible changes in state policy.

It is obvious that expenditures under the item “Servicing the state and municipal debt” will decrease, since borrowings are now used by the state in a minimal amount. Expenditure on social policy is likely to remain high, due to the need to reform this area and the willingness of the authorities to implement it. Spending on national defense, law enforcement and state security will continue to be significant, which is a hallmark of Russian budget over a number of years. Expenses for providing financial assistance to the budgets of other levels will remain high in the same way, since economic well-being, and hence the possibilities of self-financing in the regions, are growing rather slowly.

Thus, the federal budget can be called an indicator of the economic state of the country and an indicator of the level of its socio-economic and political development.

Clist of used literature

Budget Code of the Russian Federation.- M.: Jurist, 2002

Federal Law "On the Federal Budget for 1998" N 42-FZ

Federal Law "On the Federal Budget for 2002" N 194-FZ

The budget system of Russia. Under the editorship of prof. G.B.Polyak. – M.: UNITI –

The budget system of the Russian Federation. Ed. M.V. Romanovsky,

O.V. Vrublevskaya.- M.: Yurayt-M, 2001

Finance. ed. M.V. Romanovsky, O.V. Vrublevskaya, B.M. Sabaity. -

M.-Perspective, Yurayt, 2000

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An important grouping of budget expenditures is a functional classification, which reflects the direction of spending budget funds for the state to perform its main functions.
Until 2005, in accordance with the functional classification, all expenditures of the federal budget of the Russian Federation included expenditures on:
1) state administration and local self-government;
2) the judiciary;
3) international activities;
4) national defense;
5) law enforcement and state security;
6) fundamental research and promotion of scientific and technical progress;
7) industry, energy and construction;
8) agriculture and fisheries;
9) protection of the natural environment and natural resources, hydrometeorology, cartography and geodesy;
10) transport, road facilities, communications, informatics;
11) development of market infrastructure;
12) prevention and elimination of consequences of emergency situations and natural disasters;
13) education;
14) culture, art and cinematography;
15) mass media;
16) health care and physical culture;
17) social policy;
18) servicing state and municipal debt;
19) replenishment of state stocks and reserves;
20) financial assistance to budgets of other levels;
21) disposal and elimination of weapons, including the implementation of international treaties;
22) mobilization preparation of the economy;
23) exploration and use of outer space;
24) military reform;
25) road facilities;
26) other expenses;
27) target budget funds.
Table 1 shows the ratio of various types of expenses in the areas of functional classification. 2.
Since 2005, the functional classification has undergone significant changes. Instead of twenty-seven sections, today the functional classification includes only 11. These are the following sections;
1. National issues.
2. National defense.
3. National security and law enforcement activities.
4. National economy.
5. Housing and communal services.
6. Environmental protection.
7. Education.
S. Culture, cinematography and media;! mass media.
9. Health care and sports.
10. Social policy.
11. Intergovernmental transfers.
The section "National issues" reflects the expenses for the functioning of the head of state - the President of the Russian Federation, the current official of the subject of the Russian Federation and the local self-government body, legislative (representative) bodies of state power and local self-government. Government of the Russian Federation, the highest executive authorities of the constituent entities of the Russian Federation, local administrations, the judiciary, financial, tax and customs authorities and supervisory authorities in these areas, holding elections and referendums, international relations and international cooperation, international economic and humanitarian assistance, maintenance and replenishment of the state material reserve, fundamental research, servicing the state and municipal debt, reserve funds, applied scientific research in the field of national issues and other national expenses.
The section "National Defense" reflects the costs of maintaining and supporting the activities of the Armed Forces of the Russian Federation in
land, sea, air force, anti-missile and space defense. This also includes expenses for mobilization and non-military training, mobilization training of the economy, training and participation of the Russian Federation in ensuring collective security and peacekeeping activities, the implementation of nuclear weapons complex measures related to ensuring national defense, applied scientific research, as well as other issues in this area.
The section "National Security and Law Enforcement Activities" includes expenses for the maintenance and activities of the internal affairs bodies, the prosecutor's office, justice, security, the border service, the authorities for controlling the circulation of narcotic drugs and psychotropic substances, as well as the internal troops, the enforcement system punishments. This section also reflects expenses for the prevention and elimination of emergencies and natural disasters, civil defense, migration policy, applied scientific research in the field of national security and law enforcement.
The “National Economy” section reflects the costs of maintaining and ensuring the activities of ministries, services, agencies that manage and manage the national economy, including: industry and energy, compliance with competition laws in commodity markets and in the financial market. services, technical regulation and metrology, regulation of natural monopolies, regulation in the field of nature management, environmental protection and environmental safety, environmental, technological and nuclear supervision.
This section reflects the costs of developing building standards and monitoring their compliance, as well as costs associated with technical regulation and metrology. It also takes into account the costs of maintaining and supporting the activities of the Federal Service for Labor and Employment, the implementation of state policy in the field of employment. The costs of supporting individual industries are also taken into account - the fuel and energy complex, agriculture, forestry, water resources, transport, communications and informatics (subsidizing interest rates, supporting industries, etc.).
The section "Housing and communal services" includes the costs of maintaining and ensuring the activities of institutions that carry out
related to the management and management in the field of housing and communal services and urban planning, as well as the costs of managing services in this area, applied research. It reflects expenditures on the construction and reconstruction of residential buildings, the provision of subsidies to citizens for the purchase of housing and subsidies to promote the expansion, improvement or maintenance of the housing stock. This section also reflects the costs associated with issues of communal development and the provision of communal services: such as maintaining and restoring the proper technical and sanitary and hygienic condition of buildings, structures, equipment, communications (development, reconstruction and replacement of engineering networks) and housing and communal facilities (street lighting, sanitary cleaning facilities, green spaces, etc.).
The section "Environmental protection" reflects the costs of wastewater treatment, collection and disposal of waste, protection of plant and animal species and their habitats, purification of atmospheric air.
The section "Education" reflects the direction of expenses for the purposeful process of education and training. This reflects: the cost of preschool education for young children and the maintenance of preschool educational institutions; expenses for primary general, basic general, secondary (complete) general education; expenses for initial vocational training in secondary specialized educational institutions, special vocational schools, interschool educational complexes, training and production workshops; expenses for education in educational institutions of secondary vocational education; expenses for higher professional education; expenses for professional retraining and advanced training, as well as for youth policy and the organization of a health campaign for children.
The section "Culture, cinematography, mass media" reflects the costs of providing services in this area, maintaining cultural institutions, managing objects intended for cultural purposes, organizing, holding or supporting cultural events, state support and subsidizing the production of films , radio and television broadcasting, publishing, as well as the provision of grants, subsidies to support individual artists, writers
lei, artists, composers or organizations involved in cultural activities.
Under this section, the allocation and financing of cultural objects of particular importance for the state, such as, for example, the Russian State Library; State Hermitage; State Russian Museum; State Museum of Fine Arts named after A.S. Pushkin; Museum of Science and Industry; Novgorod State United Museum-Reserve; State Academic Bolshoi Theater of Russia; State Academic Mariinsky Theatre; State Film Fund of the Russian Federation; State Kremlin Palace and others.
Expenses for "Health care and sports" provide for state expenses for the maintenance and provision of activities of institutions that manage and manage the healthcare sector, the current maintenance of healthcare institutions, including the provision of medical services by them, the costs of providing services to individuals, centralized procurement of medicines and medical equipment, implementation of measures related to the organization of treatment of citizens of the Russian Federation abroad, the current maintenance of institutions that provide state sanitary and epidemiological surveillance, measures in the field of sanitary and epidemiological surveillance, as well as expenditures of the budgets of the constituent entities of the Russian Federation for compulsory medical insurance for the unemployed.
This section also reflects the costs of maintaining and ensuring the activities of institutions engaged in leadership and management in the field of sports, the provision of services for the organization of sports and physical culture, the management of facilities intended for active sports or sports events, participation in Russian and international sporting events, as well as the cost of providing subsidies to support teams or individual competitors.
The “Social Policy” section reflects the costs of pension provision related to the payment of old-age pensions, pensions for military personnel, state and municipal employees, judges, life allowance for judges, including an allowance of 50% of the monthly life allowance. This section also reflects the costs associated with the organization of social services for the population, the
establishment of social service institutions and organizations (boarding schools for the disabled, medical and sanitary expert commissions, etc.), provision of social support measures in the form of cash benefits and in the form of benefits to dependents in the event of loss of a breadwinner, as well as social support measures related to with the provision of disabled people with technical means of rehabilitation, including the manufacture and repair of prosthetic and orthopedic products.
This section also reflects the costs associated with social insurance of the population, including all types of benefits and insurance payments made by the Federal Social Insurance Fund, the provision of social protection in the form of: cash benefits to persons who are able to work, ready to work but cannot find a suitable job; child benefits for citizens with children; benefits to citizens in the event of post-vaccination complications; compensation for auto insurance for the disabled and others. It also takes into account the costs of combating homelessness, guardianship and guardianship.
The section "Interbudgetary transfers" reflects the costs of paying transfers, other forms of financial assistance, grants, subventions and subsidies to government bodies of various levels. This section reflects the costs associated with the formation in the federal budget of the Federal Fund for Financial Support of the Subjects of the Russian Federation, the Compensation Fund, the Fund for Co-financing Social Expenditures, the Regional Development Fund, as well as other forms of support for budgets of other levels, including targeted, current character. It also reflects expenses incurred at the expense of the federal budget by transferring funds to the Social Insurance Fund of the Russian Federation and the Pension Fund of the Russian Federation for the payment of benefits and cash payments, as well as to the Federal Compulsory Medical Insurance Fund for the implementation of measures of social support for certain categories of citizens to ensure medicines and for compulsory health insurance of the non-working population, including children.
Federal budgets for 2005 and 2006 drawn up already in accordance with the new sections of the functional classification of budget expenditures.
Analysis of the ratio of sections of the functional classification is of great importance for determining the intentions and preferences of the government for the next financial year.
The main part of the federal budget spending today is directed to finance national issues, national defense and law enforcement. In total, these expenditures for 2006 will amount to 43.5% of the RF federal budget expenditures.
The largest expenditure item of the federal budget is intergovernmental transfers. In 2006, they will amount to almost 1,500 billion rubles in absolute terms. This is largely due to the fact that currently most of the revenues are concentrated in the federal budget, which are then redistributed between the levels of the budget system.
Defense spending is the second largest item in the federal budget. In 2006, these expenses will amount to almost 670 billion rubles. Of course, this is much less than our state spent on military needs in the conditions of the USSR. At that time, spending on armaments ranged from 25 to 30% of GDP. However, if we compare this article with others - support for individual sectors of the economy, including social sectors, then it significantly exceeds them.
The third place is occupied by spending on national issues - about 650 billion rubles in 2006. A significant amount
expenditures under this section is largely due to the fact that in the new budget classification, expenditures for general government needs include expenditures on servicing the public debt - approximately 1/3 of the total expenditures under this section.
I would like to note that the cost of servicing the public debt over the past years has occupied a significant place in the structure of federal budget expenditures (Table 2). Thus, the cost of servicing the public debt in 2001 amounted to 20.1% of the federal budget of the Russian Federation. In 2002 they were 14.6%. In 2005, the share of federal budget expenditures was 8.3%. Although the share of spending on public debt service is declining, its share in the federal budget expenditures still remains significant, especially if we compare the level of these expenditures with expenditures on education, healthcare, and science.
Stable, but relatively low, are the state's expenditures to support certain sectors of the national economy - industry, construction, agriculture, transport, etc. In 2006, these expenditures will amount to only 340 billion rubles.
The cost of education is also low. Over the past years, they account for no more than 4-5% of federal budget expenditures. Health care costs are significantly lower - no more than 2-3%.
The share of expenditures on fundamental research is also small - only 1.5% of federal budget expenditures. This is a very small figure, and it is constantly falling. Thus, if in 1991 the state's expenditures on fundamental research amounted to 1.03% of GDP, which was 3.87% of federal budget expenditures, then in 1993 it was already 0.69% of GDP. In 2001, the share of spending on science in GDP was only 0.2%, which is many times lower than the critical level estimated at 3% of GDP. It is believed that at the level of state spending on science in the amount of less than 3% of GDP, the scientific and technical potential is destroyed. Such spending on science actually does not allow for deep fundamental research, which could in the very near future bring the country to the forefront of scientific and technological progress.
True, it should be noted that in 2002 expenditures under the "Social policy" item increased significantly. Whereas in 2001 expenditures under this item accounted for only 9% of federal budget expenditures, in 2002 they accounted for 22% (see Table 1). Currently, the share of spending on social policy is about 5%. A rather high share of expenditures on social policy is due to the fact that this section takes into account the expenditures of state social non-budgetary funds - the Pension Fund of the Russian Federation, the Social Insurance Fund, etc.
Determining priority areas for spending budget funds is a very important and responsible activity of the state. Unfortunately, in Russia there are still a number of negative aspects in the field of spending budget funds. This is the low efficiency of the use of budgetary funds; widespread practice of misappropriation of budget funds; insufficient amount of funds allocated for the solution of social issues; a low share of public investment in the national economy, which reduces the possibility of rapid stabilization of the financial situation in the country.
The main tasks in the field of improving the process of spending budget funds in Russia are:
1) ensuring priority financing of social expenditures;
2) expansion of state financing of investments in priority areas of the economy;
3) reduction of expenses for certain target items of expenditure and target programs;
4) reduction of subsidies to cover the losses of individual industries;
5) concentration of budget expenditures on the most efficient costs;
6) reducing the cost of maintaining the state apparatus and servicing the public debt;
7) increasing the efficiency of the use of budgetary funds for national defense on the basis of the gradual implementation of the military reform;
8) strengthening control over the use of budgetary funds.

2.2.5 Industry characteristics of cultural organizations.

2.3. Principles and factors of placement of cultural organizations.

2.3.1. The main principles of placement of cultural organizations.

2.3.2. The main factors influencing the placement of cultural objects.

2.3.3. Normative legal acts regulating the placement of cultural objects.

2.3.4. Indicators of provision of the population with cultural institutions.

Provision of the population with cultural and art institutions of all departments in 20048

2.4. The main trends in the development of the "culture and art" industry at the present stage.

Topic 3. Resource potential of culture

Topic 4. The specifics of the nature and results of labor in culture

4.1.1. Basic elements of the production process.

4.1.2. The content of the labor process in culture.

4.2.1. End results of cultural activities.

4.2.2. Cultural benefit as a direct result of the activities of cultural organizations. Typologies of cultural goods.

Topic 5. Organizations of culture as business entities.

5.1.1. Common features that unite cultural organizations with other business entities:

5.1.2. Specificity of cultural organizations as business entities.

5.2.1. Commercial cultural organizations.

5.2.3. Distinctive features of non-profit organizations.

5.2.5. The procedure for the creation, reorganization and liquidation of NCO culture.

5.3. Cultural organizations as legal entities17.

5.3.1. The concept of a legal entity.

5.3.2. The main features of a legal entity.

5.3.3. Formal signs of a legal entity.

5.3.4. Founders and constituent documents of a legal entity.

Topic 6. Property relations in culture

6.2. Intellectual property.

6.4. Specificity of property relations in cultural institutions.

6.4.1. Property of a cultural institution.

Topic 7. The system of management in the field of culture, its main elements

7.1. The general concept of the economic system in the field of culture.

7.1.1. Management levels:

7.1.2. The concept of the economic mechanism of cultural organizations.

7.2. General and specific features of the economic mechanism of cultural organizations.

7.2.1. Common features.

7.2.2. specific features.

7.2.3. Key requirements for the economic mechanism of cultural organizations.

7.3.1. The most important feature of the economic activity of cultural organizations.

7.3.2. Components of the economic activity of cultural organizations.

7.4.3. Socio-psychological methods.

7.5.2. Financing.

7.5.3. Pricing.

Topic 8. Planning in culture

8.1. General provisions.

8.1.1. The concept of planning.

8.1.2. Types of plans.

8.1.3. Planning principles.

8.1.4. Stages of development and methods of planning.

8.1.5. Planned indicators.

8.1.6. Technological stages of planning.

8.2.1. Directive planning.

8.2.2. Normative-target planning.

8.2.3. Program-targeted planning.

8.3. Programs of cultural development, their role and essence.

8.3.1. The concept, role and main characteristics of programs.

8.3.2. The order and options for developing programs.

8.3.3. Types of cultural development programs.

8.3.4. Program types.

8.4. Planning in cultural organizations.

8.4.1 Directive planning.

8.4.3. Program-targeted planning.

Topic 9. Funding for culture

9.1.1. World models of culture financing.

9.1.2. The place of Russia in the typologies of countries according to the role of state financing of culture.

9.1.4. The main directions of spending money on the development of culture and art in Russia.

9.1.5. Forms of financial interaction between cultural management bodies at various levels.

9.2.1. Stages of changing the financing system.

9.3.1. Sponsorship.

9.3.2. Charity.

9.3.3. Similarities and differences between charity and sponsorship.

Topic 10. Pricing in culture

10.1. Structure and dynamics of costs for cultural services

10.2. Prices and pricing in culture.

10.2.1. Economic nature and features of price formation.

10.2.2. Price functions.

10.2.3. The main pricing factors for cultural services.

11.1.2. The dual nature of wages in culture.

11.5.3. Wage dynamics.

11.5.4. The specifics of wages in private cultural organizations.

11.6.1. Collective agreement.

11.6.2. Employment contract.

11.7.1. Author's fee.

11.7.2. Scholarships and other payments.

I. The purpose and scope of the professional use of this training course.

II. Courses that you must first master to study this discipline.

III. Approximate topics of written work.

Charity

"Golden Age" of Russian Patronage: Unity and Struggle of Opposites

Sponsorship

autonomous institutions. Pros and cons compared to a budget institution

New forms of financial support for the provision of state (municipal) services

Chapter 4. Legal entities. § 1. Basic provisions.

§4. State and municipal unitary enterprises.

Chapter 19. The right of economic management, the right of operational management.

II. Federal Law No. 7-FZ dated January 12, 1996 “On Non-Commercial Organizations” (as amended by the Federal Law No. 19-FZ dated February 2, 2006)

Chapter I. General provisions.

Chapter II. Forms of non-profit organizations

Chapter III. Creation, reorganization and liquidation of a non-profit organization

Chapter IV. Activities of a non-profit organization

Chapter V. Management of a non-profit organization

Chapter VI. Non-profit organizations and public authorities

Chapter VII. Final provisions

Section I. General Provisions

Section II. The procedure for the creation and termination of the activities of a charitable organization

Section III. Conditions and procedure for the activities of a charitable organization

Section IV. State guarantees of charitable activities

Section V. Final Provisions

Topic 1. Culture as a sphere of economic

9.1.4. The main directions of spending money on the development of culture and art in Russia.

Traditional: financing of organizations of direct jurisdiction.

Target:

allocation of funds for the implementation budget programs and holding cultural events;

support for cultural figures (state, gubernatorial, etc. scholarships, awards);

And Actual expenditures on culture, art and cinematography from the federal budget in 1993-1998. were lower than planned.

support for creative projects in the field of culture and art (presidential, gubernatorial, etc. grants) 25 .

9.1.5. Forms of financial interaction between cultural management bodies at various levels.

Abroad.

Challenge subsidies- a higher body develops a program that affects the interests of a number of territories, and partially assumes its financing, so that the rest is reimbursed by interested participants.

reimbursement subsidies- the program developed by the lower body is partially financed from the budget of the higher level.

Counter subsidies- centralized funds are allocated only in response to subsidies from the local budget or sponsorship funds.

In Russian federation.

Equity financing- in relation to those projects that correspond to the established priorities and are justified by a detailed financial calculation.

seed funding- in relation to those projects that correspond to the established priorities, but have an increased risk during implementation, or cannot be substantiated by detailed financial calculations, and subsequent financing of which is possible based on the results of the completed stages of work.

Custodian Funding- in relation to those projects that are innovative and require special support.

9.2. Funding organizations culture.

9.2.1. Stages of changing the financing system.

Until the end of the 80sXXcentury In the field of culture, three types of organizations were distinguished by the method of financing:

- fully financed from the budget(libraries, television) - financed according to the estimate in accordance with the budget classifier of cost items;

25 Since 1997, in accordance with the Decree of the President of the Russian Federation "On measures to strengthen state support for culture and art in the Russian Federation", 100 grants from the President of the Russian Federation have been allocated to support creative projects national importance in the field of culture and art. In addition, special grants are provided to support certain types art. Since 2003, seven grants from the President of the Russian Federation have been established to support creative projects of leading musical groups and organizations operating in the field of musical art. Since 2005, six grants have been established to support the creative projects of leading professional groups of folk music and choreography. Since 2006, eleven theater arts grants have been established to support the most famous, oldest drama theaters (6) and theater educational institutions (5).

- self-sustaining(circuses) - reimbursed their expenses and formed a profit;

- subsidized(all other cultural organizations) - received a subsidy to cover the difference between income and expenses.

Since the end of the 80sXXcentury during the transition of cultural organizations to new economic conditions, the foundations are laid multi-channel financing system. Organizations have the right to attract extrabudgetary funds through the provision of paid services and the receipt of voluntary contributions from enterprises and individuals. Byudfinancial means are allocated in a single amount and are treated as a special type of income of cultural organizations, due to the social usefulness of the results of their activities. Funds from other sources are not grounds for reducing the size of budget allocations. Funds not used by the organization cannot be withdrawn or set off in the amount of funding for the next year. Organizations are independent in spending financial resources within a voluntarily chosen income distribution model.

Attempts to improve the ways and mechanisms of financing budgetary cultural institutions through the introduction "budgetsResults Oriented Development (RBO)". The concept of PB lays down the principle of financing not the existing costs of budgetary institutions, but state or municipal social orderfor (tasks) determined by the priorities of the relevant cultural policy.

PB as an alternative to estimated (costly) financing. The use of RBB in many countries of the world as a tool to rationalize and improve the efficiency of the use of budget expenditures.

9.2.2. Channels and sources of financing of state and municipal institutions in Russia 16 . Funding channels:

direct budget financing;

indirect budget financing;

extrabudgetary funds.

A) Direct budget financing:

capital investments(investments) - funds for new construction, reconstruction of buildings, technical re-equipment;

budget (current) appropriations- budgetary funds allocated according to the estimate for the maintenance of budgetary institutions and maintaining

Ignatieva E. L. Financing of cultural institutions in modern economic conditions // Handbook of the head of a cultural institution. 2002. No. 0. P. 8-15 (see Appendix I).

their statutory activities in accordance with the approved budget schedule. In the absence of standards for financial costs, the principles for determining the amount of budget allocations are established and the corresponding limits of budgetary obligations are brought up. Public funds are used exclusively through personal accounts budgetary institutions, which are maintained by the relevant treasury bodies;

- special-purpose financing- budgetary funds provided on a competitive basis for the implementation of cultural projects under agreements concluded with state authorities and local governments. The main form of target budget financing is financing under programs and projects.

B) Indirect budget financing.

tax incentives.

Benefits granted to cultural institutions for the payment of taxes at the federal level.

The rights of public authorities of the constituent entities of the Federation and local governments to provide cultural institutions with additional tax benefits:

Exemption from the payment of federal taxes in the part that goes to the regional and local budgets;

Exemption from payment of regional and local taxes. State course to reduce tax benefits. Other financial benefits:

Assignment of property to the right of operational management, in some cases - transfer to gratuitous use or restrictions on rental rates;

Discounted utility rates. C) Extrabudgetary funds:

income received from the conduct of activities: the provision of paid services, the use of property, etc.;

loans (see clause 9.2.4.);

charitable donations, sponsorship contributions, grants charitable foundations and so on. (See clause 9.3.)

Inconsistency of the norms of the current legislation regarding the income received from the conduct of activities. In Article 47 of the Fundamentals, the income of cultural organizations was divided into income from the main (paid) types of cultural activities and income from entrepreneurial activity. Since 2004, this wording has been excluded. For the purposes of taxation in the Tax Code of the Russian Federation, all income received by state and municipal institutions from conducting activities is treated as income from entrepreneurial activity. And, finally, in the RF BC, these revenues are considered as non-tax revenues of the respective budgets.

9.2.3. The main sources of income generation for private non-profit and commercial cultural organizations.

To the main sources of income generation privatecommercial organizations relate:

regular and one-time receipts from the founders (participants, members);

voluntary property contributions and donations;

proceeds from the sale of goods, works, services and property rights;

dividends (income, interest) received on shares, bonds, other securities and deposits;

income received from the property of organizations;

target financing from budgets of different levels;

other receipts not prohibited by law.

Narrower range of possible funding sources commercial cultural organizations. A high share of operating income in the total income of commercial organizations.

Sources of funding for cultural projects do not differ from similar sources of funding for cultural organizations. 9.2.4. Credits: forms, area and prospects of use. According to the form of submission can be distinguished:

Bank credit - the issuance of a loan at a certain percentage for a specified period;

material credit (leasing) - leasing of expensive equipment for a long or medium term;

supplier's credit - the transfer of goods (works, services) before the actual transfer of funds and (or) other forms of payment on the basis of concluded agreements;

"uncivilized credit" - untimely payment by cultural organizations for communal and other services, goods and works.

The predominance at the present stage of "uncivilized credit" with the almost complete absence of bank and material credit.

A budgetary institution does not have the right to receive credits (loans) from credit institutions, other legal entities, individuals, from the budgets of the budgetary system of the Russian Federation (Article 161 of the RF BC).

Prospects for the development of leasing in the sphere of culture.

expenses reasonable and documented costs (in some cases, losses) incurred (incurred) by the organization are recognized.

Justified costs should be understood as socially and (or) economically justified costs.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation (Article 252 of the Tax Code of the Russian Federation).

Expenses, depending on their nature, as well as the conditions for implementation and areas of activity of organizations, are divided into expenses related to production and sale, and non-operating expenses.

In the Russian Federation, a special mechanism for spending budgetary funds is provided for budgetary institutions. In accordance with Art. 70 of the RF BC, they spend budgetary funds exclusively on:

wages in accordance with the concluded employment contracts and legal acts regulating the wages of the relevant categories of employees;

transfer of insurance premiums to state off-budget funds;

transfers to the population paid in accordance with federal laws, laws of the subjects of the Russian Federation and legal acts of local governments;

travel and other compensation payments to employees in accordance with the legislation of the Russian Federation;

payment for goods, works and services under concluded state or municipal contracts;

payment for goods, works and services in accordance with approved estimates without the conclusion of state or municipal contracts.

Spending of budgetary funds by budgetary institutions for

other purposes are not allowed.

The distribution of expenses according to the relevant items and sub-items is carried out in accordance with the budget classification of the Russian Federation and the Instructions on the procedure for its application, approved by the Ministry of Finance of the Russian Federation.

9.2.6. Modern technologies funding organizations

culture.

Application of technology culture organizations fundraising(raising funds).

Broad and narrow interpretation of fundraising. Fundraising in the narrow sense of the word is the attraction of financial resources from extrabudgetary sources. Fundraising in the broad sense of the word is raising funds from all possible channels and sources of financing. The broad interpretation of fundraising is due to the specifics of non-profit cultural organizations in our country, integrated into the state (municipal) sector."

Fundraising as a financial support for social partnership in the implementation of cultural projects.

The role of business plans in attracting additional financial resources in cultural organization.

9.3. Charity, patronage and sponsorship in culture.

"