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The main directions of spending budgetary funds. Directions for spending federal budget funds. "Directions of spending funds

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.
The ratio of different types of expenses in the areas of functional classification is evidenced by the data in Table. 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 government, legislative (representative) bodies of state power and local government. Government of the Russian Federation, the highest executive authorities of the subjects 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, implementing 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 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 of the condition 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; Polytechnical Museum; 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 the 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 supervision, measures in the field of sanitary and epidemiological supervision, 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 that carry out 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 social support measures 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 federal budget expenditures is still 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 on maintaining individual 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. So, 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.

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Introduction

federal spending budget financing

State regulation plays a leading, determining role in the formation and development of the economic structure of any modern society. One of the most important mechanisms that allow the state to carry out economic and social regulation is the financial mechanism, the main element of which is the budget. It is through the financial system that the state forms centralized and influences the formation of decentralized funds of funds, ensuring the ability to perform the functions assigned to state bodies.

The basis of the financial base of the Russian Federation is the federal budget. Sustainable development of the economy of a federal state is impossible without the availability of sources of financing for the implementation of programs and projects.

Thanks to the budget, the state has the opportunity to concentrate financial resources on crucial areas of economic and social development, to practically use the budget as an instrument of state regulation of the economy, and to stimulate production and social processes. There is no doubt that federal budget expenditures play one of the leading roles in regulating the economy by the state.

The amount and structure of federal budget expenditures is influenced by many factors, such as: the state structure, foreign and domestic policy of the state, the general level of the economy, the level of welfare of the population, the size of the public sector in the economy, and many other factors.

This course work is devoted to the consideration of the federal budget, in particular the composition and structure of its expenditures, and its role in the system of financial plans.

Based on the foregoing, it is possible to determine the tasks of this work:

Consider the budget as an economic category, that is, give its definition, essence and highlight the main functions performed by the budget;

To reveal the concept of the composition and structure of expenditure items of the federal budget of the Russian Federation;

Show its role in the system of financial plans of the country;

The theoretical basis of the course work was the work of such scientists as Neshitoy A.S., Drobozina A., Polyak G.B. and others, as well as regulations, the Budget Code of the Russian Federation, periodicals.

1. Socio-economic essence and functions of the federal budget

In any country, the state budget is the leading link in the financial system. It combines the main revenues and expenditures of the state. The budget is the unity of the main financial categories (taxes, government credit, government spending) in their action, i.e. through the budget, constant mobilization of resources and their spending are carried out.

The state budget is the main financial plan of the state for the current year, which has the force of law. The budget is approved by the legislative body - the Federal Assembly.

The federal budget of Russia is the main link in the budget system. It expresses economic monetary relations that mediate the process of formation and use of a centralized fund of state funds, and is developed and approved by the Federal Assembly of the Russian Federation in the form of a federal law. Through this budget, the funds of enterprises of various forms of ownership and partly the income of the population are mobilized. They are used to finance the national economy, social and cultural events, strengthen the country's defense capability, maintain state administration bodies, financially support the budgets of the subjects of the Federation, pay off the state debt, create state material and financial reserves, etc.

The centralization of funds is of great economic and political importance, since the mobilized revenues serve as one of the main instruments for implementing the measures planned by the state. This makes it possible to maneuver resources, concentrate them on decisive sectors of economic and social development, and implement a unified economic and financial policy throughout the country.

The main functions of the budget are:

1. redistribution of national income and GDP;

2. state regulation and stimulation of the economy;

3. financial support for social policy;

4. control over the formation and use of a centralized fund of funds.

The federal budget is the main tool for the redistribution of national income and GDP. The budget is widely used for intersectoral and territorial redistribution of financial resources, taking into account the requirements for the most rational distribution of productive forces, the rise of the economy and culture throughout Russia, including the republics, territories, and regions.

In modern conditions, the most priority are the agro-industrial, fuel and energy, military-industrial complexes and transport. The budget contributes to the formation of a rational structure of social production, improvement of proportions, more efficient use of public funds.

Through expenditures and taxes, the budget acts as an important tool for regulating and stimulating the economy and investment, and increasing production efficiency. State support is provided to advanced sectors of the economy - aircraft manufacturing, space programs, the nuclear industry, power engineering and some others. Such support is also associated with the implementation of highly efficient and fast-payback projects. To regulate the economy, tax policy should be actively used through the application of an appropriate tax mechanism.

The social orientation of budget funds is of great importance. In social policy, the priorities are support for the least protected segments of the population (pensioners, the disabled, students, low-income families), as well as the functioning of health care, education and culture institutions.

The budget has the greatest impact on the sectors of the economy and institutions of the non-productive sphere in the process of financial planning. Being the main financial plan for the formation and use of the state fund of funds, the budget is associated with all enterprises and organizations.

The state budget performs the function of the organizer of distribution processes. Although not all net income generated by enterprises of various forms of ownership in the sphere of material production is redistributed through the budget, it affects the size of savings, determining the optimal structure of income according to the financial plans of enterprises and sectors of the economy.

In the process of budget planning and budget execution, control is exercised over the financial and economic activities of the national economy. The control function of the budget involves the creation of conditions for the exercise of control. The control function determines the possibility of effective state influence on all economic processes.

2. Federal budget expenditures

Federal budget expenditures are funds allocated to fulfill the expenditure obligations of the Russian Federation, to provide financial support for the tasks and functions of the state.

In practice, federal budget expenditures are funds allocated from the federal budget to finance nationwide expenditures provided for in the law on the federal budget for the corresponding financial year.

They express the economic relations associated with the distribution and redistribution of national income used for national purposes.

Federal budget expenditures are classified as:

1. on the economic role in the process of reproduction - on the costs associated with the financing of material production and the maintenance of the non-productive sphere;

2. by functional purpose - for the costs of maintaining the administrative apparatus, financing the national economy, social and cultural events, national defense, law enforcement, fundamental research, etc.

In the composition of budget expenditures, depending on their economic content, current expenditures and capital expenditures are distinguished.

Capital expenditures of the budget - part of the expenditures of the budget, providing innovation and investment activities.

This includes items of expenditure intended for investments (capital investments) for the reproduction of fixed assets, their overhaul.

Current budget expenditures - a part of budget expenditures that ensures the current functioning of public authorities, budgetary institutions financed from the federal budget, the provision of state support to other budgets and individual sectors of the economy in the form of grants, subsidies and subventions for current financing.

The formation of federal budget expenditures is carried out in accordance with the expenditure obligations of the Russian Federation, due to the delineation of powers of state authorities established by the legislation of the Russian Federation.

The expenditure obligations of the Russian Federation arise as a result of:

Adoption of federal laws and (or) regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation in the exercise by federal state authorities of powers on the subjects of the jurisdiction of the Russian Federation and (or) powers on subjects of joint jurisdiction not classified by Federal Law of October 6, 1999 No. 184-FZ "On the general principles of organizing legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation" to the powers of state authorities of the constituent entities of the Russian Federation;

Conclusion by the Russian Federation or on behalf of the Russian Federation of treaties (agreements) in the exercise by federal state authorities of powers on subjects of jurisdiction of the Russian Federation and (or) powers on subjects of joint jurisdiction not classified by the Federal Law "On General Principles for the Organization of Legislative (Representative) and Executive Bodies state authorities of the constituent entities of the Russian Federation” to the powers of state authorities of the constituent entities of the Russian Federation;

Adoption of federal laws and (or) regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation, providing for the provision of interbudgetary transfers from the federal budget in the forms and in the manner prescribed by the Budget Code, including:

* subventions to the budgets of the constituent entities of the Russian Federation for the fulfillment of expenditure obligations of the constituent entities of the Russian Federation in connection with the exercise by state authorities of the constituent entities of the Russian Federation of powers subject, in accordance with the Federal Law "On the General Principles of Organization of Legislative (Representative) and Executive Bodies of Government of the Subjects of the Russian Federation" to financial provision through subventions from the federal budget;

* subventions to local budgets for the fulfillment of spending obligations of municipalities in connection with the vesting of local governments with certain state powers of the Russian Federation.

In accordance with the functions of the state, the following functional types of expenses are financed exclusively from the federal budget:

1) ensuring the activities of the President of the Russian Federation, the Federal Assembly of the Russian Federation, the Accounts Chamber of the Russian Federation, the Central Election Commission of the Russian Federation, federal executive bodies and their territorial bodies, other expenses for general state administration according to the list determined when approving the federal law on the federal budget for the next financial year;

2) functioning of the federal judicial system;

3) implementation of international activities in the general federal interests (financial support for the implementation of interstate agreements and agreements with international financial organizations, international cultural, scientific and informational cooperation of federal executive bodies, contributions of the Russian Federation to international organizations, other expenses in the field of international cooperation);

4) national defense and ensuring the security of the state, the implementation of the conversion of the defense industry;

5) fundamental research and promotion of scientific and technological progress;

6) state support for rail, air and sea transport;

7) state support for nuclear energy;

8) elimination of the consequences of emergency situations and natural disasters on a federal scale;

9) exploration and use of outer space;

11) formation of federal property;

12) service and repayment of the public debt of the Russian Federation;

13) compensation to state off-budget funds for the costs of paying state pensions and benefits, other social payments subject to financing in accordance with the legislation of the Russian Federation at the expense of the federal budget;

14) replenishment of state stocks of precious metals and precious stones, state material reserve;

15) holding elections and referendums of the Russian Federation;

16) federal investment program;

17) ensuring the implementation of decisions of federal government bodies that led to an increase in budget expenditures or a decrease in budget revenues of budgets of other levels;

18) ensuring the implementation of certain state powers transferred to other levels of government;

19) financial support of the subjects of the Russian Federation;

20) official statistical records;

21) other expenses.

In addition, in accordance with the legislation of the Russian Federation, federal budget funds are used jointly with the funds of the budgets of the constituent entities of the Federation and the budgets of municipalities to finance the following functional types of expenses:

1. state support for sectors of the economy (with the exception of nuclear energy), construction and the construction industry, agriculture, road transport, river transport, communications and road infrastructure, subways;

2. ensuring law enforcement activities;

3. ensuring fire safety;

4. research, development and design and survey work that ensures scientific and technological progress;

5. ensuring social protection of the population;

6. Ensuring the protection of the natural environment, protection and reproduction of natural resources, ensuring hydrometeorological activities;

7. ensuring the prevention and elimination of consequences of emergency situations and natural disasters of interregional scale;

8. development of market infrastructure;

9. ensuring the development of federal and national relations;

10. Ensuring the activities of election commissions of constituent entities of the Russian Federation in accordance with the legislation of the Russian Federation;

11. ensuring the activities of the media;

12. financial assistance to other budgets;

13. other expenses that are jointly administered by the Russian Federation, constituent entities of the Russian Federation and municipalities.

3. Composition and structure of expenses

State support for individual sectors of the national economy

One of the main tasks of the state is to create and maintain a favorable business climate through effective regulation, creating appropriate conditions for the development of the economy, as well as protecting and supporting domestic producers.

In recent years, expenditures on the fuel and energy complex, the development of water resources, communications and informatics, as well as transport have grown at the fastest pace. These funds are used primarily to finance measures to develop the relevant sectors of the economy, including the fuel and energy complex, space research, agriculture, territories and infrastructure, etc.

In 2010, mining production was estimated to have increased by 2.2%, driven by both favorable external conditions and increased domestic demand. Despite this, in recent years there has been a steady decline in production growth rates. To maintain the profitability of mining, it is necessary to constantly replenish the mineral resource base at the expense of newly explored deposits. For these purposes, only in the federal budget of 2010, 18.1 billion rubles were provided.

Today's electricity consumption growth rates are noticeably higher than those envisaged by the Energy Strategy of Russia for the period up to 2020. This is largely due to the growth of industrial production and electricity consumption by the population of large cities.

In order to prevent economic growth from being constrained by a shortage of energy consumption, it is necessary to significantly increase the generating capacity of power plants.

When solving this problem, great hopes are placed on nuclear power. In 2010, 18 billion rubles were allocated for these purposes.

The development of the Russian economy is impossible without the creation of an efficient transport system. Given the current situation, accelerated modernization and branching of the transport system is necessary. That is why budget expenditures for these purposes are increasing. In 2010, 181.6 billion rubles were allocated from the federal budget for the development of the transport system. most of these funds are directed to the development of road transport: the formation of a federal network of roads, reducing their congestion, reducing the proportion of roads that do not meet regulatory requirements.

The budget, in addition to spending on federal roads, provides for spending on the development of the road network within large cities. In 2011, 35 billion rubles were spent from the federal budget. for subsidies related to the construction of roads, budgets of other levels.

The budget also provides for the modernization of the aircraft fleet in order to bring them into line with international standards. In 2010, the amount of funding for activities related to this purpose from the federal budget amounted to 10.3 billion rubles.

7.3 billion rubles for the development of maritime transport. These funds are used to maintain the competitiveness of the merchant fleet and seaports. The envisaged support measures will help increase the workload of seaports by 2011 by almost 2 times compared to 2002, the growth of the Russian merchant fleet, both in the number of ships and their total displacement.

10.8 billion rubles for the development of railway transport, which is aimed at updating and modernizing fixed assets, increasing the investment attractiveness of railway transport, and improving the quality of service.

In recent years, state support for the countryside has become more active, which is expressed both in an increase in spending on agricultural assistance and in the adoption of targeted federal programs and national projects for Russian rural areas. One of the priority areas for supporting and developing agriculture is the conservation and restoration of soils and agricultural land. Another priority area of activity to support agriculture is solving the problem of the deterioration of the social development of the village, improving the living conditions of rural residents, increasing the availability of quality education, healthcare and social services. It is planned to allocate 65.5 billion rubles from the federal budget for the implementation of these plans in 2009-2011.

Financing social and cultural events

health care costs

The Constitution of the Russian Federation guarantees the rights of citizens to protect their health, so the task of the state is to ensure that every citizen receives quality medical care. The state finances the development of health care at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets, as well as through the system of compulsory medical insurance (OMI), created in Russia in 1991.

The main expenditures on health care fall on regional budgets and off-budget funds, including compulsory health insurance, while the share of the latter is increasing every year. The share of federal budget expenditures on healthcare in 2009-2010 was no more than 10.3%. In 2006, the President of the Russian Federation initiated the implementation of the priority project "Health", providing for additional funding from the federal budget, which made it possible to increase the share of its funds in the total funding to 13%.

In 2009-2011, health care was one of the state policy priorities, which resulted in an increase in the share of health care expenditures in the total federal budget expenditures, which more than doubled during this period: from 6.1% in 2009 to 11.5%. % in 2010 year.

In 2011, the project allocated 15.4 billion rubles. from the federal budget for the purchase of about 23,000 pieces of equipment for municipal clinics and hospitals.

One of the important tasks of the state is the fight against diseases of a socially significant nature. 35.1 billion rubles will be allocated from the federal budget to finance this program. if in previous periods of its implementation (2008-2009) 18-19% of the total funds were allocated from the federal budget, now it is planned to spend about 45%.

Federal budget expenditures for the federal target program “Prevention and control of socially significant diseases”, RUB bln.

The solution of the demographic problem is also one of the priorities of the state policy. In 2010, an additional 32.3 billion rubles were allocated to solve this problem. Taking into account the costs of maternity basic capital, the obligations of the federal budget for the demographic project amount to about 165 billion rubles. annually.

Education spending

Article 43 of the Constitution of the Russian Federation enshrines the right of every citizen to education in state and municipal institutions. Education is financed from the budgets of all levels of the budgetary system.

The federal budget mainly finances higher professional education and scientific research in the educational sphere. In 2010, spending on education increased by 31% and amounted to 278.5 billion rubles.

In addition, since 2009, part of the federal budget funds within the framework of the priority national project "Education" has been additionally directed to transfers to regional budgets, mainly to support school education.

Retirement expenses

In Russia in 2009 there were about 38.5 million pensioners, which is more than 27% of the population. In other words, the well-being of a quarter of the country's population directly depends on the pension system. The growth of budget expenditures for the payment of pensions in 2010 amounted to approximately 16.6%, as in 2009. In 2010, 1,725 billion rubles were allocated from the pension fund of the Russian Federation for the payment of pensions. At the same time, 959.7 billion rubles were allocated from the federal budget to finance pension payments.

In addition, another 146.6 billion rubles. allocated for pensions to military personnel and members of their families, as well as to persons equated to them in terms of pension provision.

The need to finance part of the expenses of the Pension Fund of the Russian Federation from the federal budget is due to the fact that deductions from the wage fund do not cover the needs of the Fund for the payment of pensions, which, in turn, is associated with a low number of employees per pensioner.

Science spending

Fundamental scientific research has a significant impact on the economic development of the country, so the state should act as the main investor in this area, supporting advanced scientific schools, providing scientific institutions with new personnel and technical base, as well as creating favorable conditions for private business investment in science.

State funding for science is about 60%, and this share has remained relatively stable over several years.

In 2010, federal budget expenditures on fundamental and applied scientific research amounted to 246 billion rubles, which is 27.1% more than in the previous year.

Most of the appropriations for applied research are directed mainly to research in the field of defense and the national economy. In 2010, these areas together accounted for 90% of all applied research spending. In terms of the share of government spending on scientific research in the field of defense in the total amount of spending on research and development, Russia firmly occupies one of the first places in the world.

Cultural spending

The main expenses for culture are borne by the budgets of the constituent entities of the Russian Federation. Financial support for cinematography and scientific research in the field of culture, cinematography and the media is provided to a greater extent from the federal budget.

In 2010, federal budget spending on culture, cinematography and the media amounted to 65.2 billion rubles, which is 27% more than in 2009.

The cultural budget consists of two elements. These are current expenses and the federal target program "Culture of Russia".

At the expense of current expenses, enterprises and cultural institutions are financed - state theatres, concert and exhibition halls, museums, libraries, as well as educational institutions in the cultural system and relevant scientific organizations.

The federal target program "Culture of Russia (2006-2010)" is aimed at solving specific problems in the field of culture and achieving certain results.

In 2009, 11.9 billion rubles were allocated from the federal budget for the preservation of cultural and historical heritage, which is 16.1% more than in the previous year. In 2006-2010, a complex of repair and restoration work is to be carried out at 300 federal cultural heritage sites in 70 regions of the country.

State investment in culture means investment in “human capital”, which in modern society is one of the most important factors in the country's competitiveness, therefore, the tasks of reproducing the country's creative potential by preserving and developing the domestic system of art education and supporting artists and young talents are of particular importance.

For these purposes, the federal budget for 2010 allocated 21.8 billion rubles, which is 26.8% more than in 2009.

National defense and national security spending

National defense is the main and most significant component of the state's security (along with law enforcement and the prevention and elimination of the consequences of emergencies and natural disasters). Over the past years, about 15% of the country's budget expenditures (2.6-2.8% of GDP) has been the share of expenditures on national defense, which indicates their stability.

The parameters of spending on national defense included in the budgets of recent years reflect the consistently pursued policy in the state to strengthen its defense capability. In general, the budgets of recent years have made it possible to stabilize the situation in financing the Armed Forces and move from maintaining the viability of the army at a minimum level to a development model.

In 2010, compared to 2009, the level of specific expenditures per serviceman increased by more than 20%, which, taking into account the ongoing combat and operational training activities, contributed to an increase in the training of military personnel and the degree of coherence of formations and military units. Budget appropriations for national defense have been steadily growing over the past years. As a result, there is a widespread perception of an exorbitant increase in national defense spending, which in turn gave rise to the myth of the country's "militarist budget".

However, with a general increase in federal budget spending in 2010 by 22.6%, spending on national defense increased by only 15.1%, which indicates a slower growth rate compared to other sections of the federal budget.

One of the reasons for the current increase in spending on national defense is the chronic underfunding and exclusion from the list of priority areas for the development and provision of state support to both the national defense sector and the provision of the state defense order, which have been observed in recent decades. The main items of expenditure for the Ministry of Defense of the Russian Federation have always been, first of all, the costs of armaments, personnel, organization of combat training and logistics, which in total account for about 75% of all costs.

The most significant expenditures of the federal budget for national defense, billion rubles

Expenditure
military personnel
Civilian personnel
Food supply
Logistics
combat training
FTP "Transition to recruitment of a number of formations and military units by contract military personnel for 2004-2007"
Presidential program "Destruction of stockpiles of chemical weapons of the Russian Federation"

In 2010, 841 billion rubles were allocated from the budget for the needs of the Ministry of Defense, and every year more and more funds go specifically to the development of the Armed Forces, and not to their maintenance.

A significant amount of state spending on the national security of the country as a whole and on the protection of an individual citizen in particular is a forced but necessary measure. Protecting the interests of the country and protecting the Russians is the direct responsibility of the state.

Expenditure on national security and law enforcement in 2010 amounted to 10.5% of the consolidated budget of the Russian Federation, and 77% of these funds were spent from the federal budget, which amounted to 550.2 billion rubles. This is almost 12.8% of all federal budget expenditures. Based on one citizen of Russia, these expenses amounted to almost 5 thousand rubles. in year.

This money is used to fight crime and terrorism, to prevent and eliminate the consequences of emergencies and natural disasters, and to fight drug trafficking.

The dynamics of expenditures on national security and law enforcement activities is characterized by a stable growth of expenditures in absolute terms and a slight change in the structure in terms of an increase in the share of expenditures on the prevention and elimination of the consequences of emergencies and natural disasters, the share of expenditures on combating drug trafficking, primarily due to the allocation of budget appropriations at the level of consolidated budgets of subjects of the Russian Federation.

The total amount of expenditures on the prevention and detection of crimes, control over the observance of law and order in 2010 increased by 2.14 times compared to 2009, and by 2011 it will increase 2 times.

The most significant federal budget expenditures on national security and law enforcement, billion rubles

Expenditure
Prosecutor's Office
Internal affairs bodies
Internal troops
Justice authorities
Penal system
Security authorities
Border service authorities
Authorities for the control of the circulation of narcotic drugs and psychotropic substances

International Expenditures and Public Debt

Expenses for international activities include expenses for non-trade operations (maintenance of Russian institutions and representative offices abroad, payment of membership fees to international organizations, etc.). Financing costs in the field of international activities covers international cooperation, the implementation of international treaties, cultural, scientific and information relations. One of the sources of financing the budget deficit is the state borrowings of the Russian Federation and the constituent entities of the Russian Federation and municipalities.

Government borrowings are loans and credits attracted from individuals and legal entities, foreign states, international financial organizations, which give rise to debt obligations of the Russian Federation, or a constituent entity of the Russian Federation as a borrower and a guarantor of repayment of loans (credits) by other borrowers.

High energy prices and continued economic growth have allowed the budget to run a surplus, removing the need for external borrowing to finance government activities and reforms.

High revenues from energy exports make it possible both to create financial reserves and to pay off the debt that has accumulated over the years of reforms. Early repayment allows, firstly, to save on debt servicing, and secondly, to reduce dependence on the state of the world economy. According to the Ministry of Finance, the total savings of federal budget funds on interest payments to the Paris Club of creditors alone for the period up to 2020 will exceed $12 billion. The saved payments are planned to be used for investment activities.

In the 90s of the last century and the beginning of this century, the debts of the former USSR played a significant role in the structure of Russia's external debt.

To date, the debts of the former USSR are mostly either repaid or converted into Eurobonds (securities that are government debt obligations denominated in a currency other than the currency of the issuing country. The advantage of Eurobonds is their free circulation in the financial market, which removes the issuer's dependence on creditor bank or financial institution).

Domestic borrowing occurs mainly through the issuance of federal loan bonds (OFZ) with different yields and maturities. These bonds are freely tradable on the financial market, which makes the government independent of the decisions of individual creditors. Debt servicing costs include all payments associated with it, except for repayment of the principal amount of the debt. This includes: interest and other payments that do not reduce the amount of debt. According to estimates, in 2010 the cost of servicing the state and municipal debt amounted to about 163 billion rubles, which is 40 billion less than in 2009.

Financial support of the regions

Natural features and the prevailing economic realities cause uneven distribution of production and resource potential throughout the country, which leads to a huge gap in the levels of budgetary provision of the regions.

Leveling the levels of budgetary security is carried out by the state with the help of interbudgetary transfers, which are sent to all regions in the form of grants, subsidies or subventions. In 2010, intergovernmental transfers from the federal budget amounted to 787.9 billion rubles.

The main part of financial assistance to the regions is provided from the funds formed as part of the federal budget: the Fund for Financial Support of the Subjects of the Russian Federation, the Fund for Co-financing Social Expenditures, the Regional Development Fund, the Fund for Reforming Regional and Municipal Finances, and the Compensation Fund.

The main one in terms of its value and volume of funds provided is the Federal Fund for Financial Support of the Subjects of the Russian Federation (FFSR). The FFSR funds ensure equalization of budgetary security and the creation of equal conditions for the subjects of the Russian Federation in terms of the implementation of basic social guarantees. The amount of subsidies from the FFSR depends on the tax potential of the regions (potential tax opportunities of the territory), climatic, socio-economic, demographic and other features that affect the cost of providing public services.

In 2007, the Federal Fund for Regional Development was formed as part of the federal budget in the amount of 6.39 billion rubles, which is approximately 2.4 times higher than in previous years. The provision of subsidies from the fund is carried out by the subjects of the Russian Federation, which have a level of provision with social and engineering infrastructure below the national average, about 69 regions.

The Fund for Co-financing Social Expenditures was established to assist the regions in financing priority social expenditures on a shared basis: social protection of labor veterans, home front workers, people affected by political repressions, payments of child allowances and targeted housing subsidies to the population.

To implement budget reform programs selected on a competitive basis in the regions, the Regional and Municipal Finance Reform Fund has been established. It finances the programs that won the competition, including commitments in the field of the budget process and management of budgetary services, the introduction of advanced budgeting methods and the implementation of administrative reform, the reform of the state and municipal sectors of the economy and the housing and communal services sector, and the improvement of the investment system.

The Compensation Fund occupies a special place in the system of financial support for the regions. Funds from this fund are placed at the disposal of regions and local governments for the implementation of federal powers, for example: to pay for housing and communal services to certain categories of citizens - veterans, disabled people, citizens exposed to radiation due to the Chernobyl nuclear power plant disaster and other disasters; to provide measures of social support for persons awarded the badge "Honorary Donor"; providing housing for veterans and the disabled; for the implementation of the state employment policy. In 2010, the Compensation Fund will amount to 158.15 billion rubles.

The current system of interbudgetary relations is often criticized for two reasons: because of the excessive centralization of revenues at the federal level and the unreasonable distribution of subsidies. At a time when many regions and municipalities are experiencing serious financial difficulties in the performance of their functions, the federal center forms its budget with a surplus.

There is no doubt that the methodology for distributing subsidies from the Fund for Financial Support of the Subjects of the Russian Federation provides the wrong system of incentives, since it does not motivate the regions to expand their own revenue base.

However, it must be recognized that these problems are largely due to the extremely uneven distribution of income potential among the subjects of the Russian Federation, which does not allow us to abandon the high share of income withdrawal from relatively rich regions with subsequent redistribution in favor of relatively poor ones. In this regard, the revision of the administrative-territorial division of Russia with the aim, among other things, of reducing the number of deeply subsidized subjects of the Russian Federation is the initial prerequisite for a qualitative improvement in interbudgetary relations.

Management costs

Management expenses include the following groups of expenses:

To hold elections and referendums. Includes all expenses for the election of deputies of the State Duma, the President, people's judges and holding referendums;

Other expenses passing through other sections of budget expenditures.

The presence of specific management activities of the state and the performance of its economic and organizational functions bring to life the federal budget's expenditures on management. These expenses are the material and financial basis for the activities of state bodies that manage the economy. This item of public spending is the most controversial, because management costs are characterized by a constant increase, on the one hand, and the absence of criteria for evaluating their effectiveness, on the other.

The federal budget expenditures for management include the costs of maintaining:

Legislative bodies;

The government of the country

Legislative bodies and governments of subjects of the federation;

local authorities and administration;

law enforcement agencies;

judiciary and prosecutor's office.

Budgetary management costs are part of the general management fund, which is also formed in a decentralized manner by including management costs in the cost of products, works or services of enterprises and organizations. However, in fact, administration costs significantly exceed budget allocations due to the involvement of various non-budgetary funds, including funds of political parties. These funds also create research centers, parallel management and security structures, etc.

Any state needs to improve its organizational form of management of the economic and social sphere, and the Russian government, realizing the importance of this management function, is implementing measures aimed at reducing the cost of the management apparatus, which must be constantly improved. It is clear that this kind of activity also has fiscal significance: due to the reduction in management costs, money is saved, which could be additionally directed to finance the national economy and the social sphere.

This roughly corresponds to similar spending shares in the budgets of countries such as Japan, the United States, Germany and France (13-15% on average). Recently, this share of budget expenditures has been declining everywhere, for example, due to the redistribution of budget funds in favor of priority, socially significant initiatives.

The most significant items of expenditure on national issues in the federal budget in 2009-2010, billion rubles.

Expenditure
Expenses, total
General government issues
Judicial system
Ensuring the activities of financial, tax customs authorities and supervisory authorities
International relations and international cooperation
State material reserve
Basic Research
Servicing state and municipal debt
Other general government issues

Not all expenditures under the section "National Issues" are equally related to the costs of financing public administration and local self-government. In the federal budget, the amount of expenditures on public administration and local self-government compared to expenditures in the budget of the enlarged government is 108.9 billion rubles. and 139.1 billion rubles. respectively.

4. The role of the budget in the financial plans of the country

In its external form, the federal budget is the main financial plan of the state, which determines its revenues, expenditures, and the movement of a decisive part of centralized financial resources for a specific period (usually a year). Recognition of the budget as the main financial plan determines its important place in the redistribution of national income, the dominant position in the system of financial plans, as well as a special role in social reproduction. Thus, half (sometimes more) of the national income is redistributed through the Federal budget. This allows the state not only to satisfy national needs, but also to actively influence the entire life of society, to ensure the implementation of the country's economic and social development program.

The federal budget dominates in the general system of financial plans, as it reflects a part of the financial resources of all subjects and units of the economy, and regulates their financial relations with the state for the current period. It is no coincidence that in the financial plans of enterprises, firms, their higher organizations, payments to the budget and appropriations from the budget are forecast. The financial plans (budgets) of institutions in the non-productive sphere are even more precisely linked to the main financial plan of the state, since budgetary resources are the main source of financing their expenses. A certain connection exists between the budget and the plans of banks and other credit institutions, which, being tax payers, plan tax payments, and temporarily free budget funds as lending resources.

In the process of drawing up the main financial plan of the state, the Federal budget materializes - is embodied in a centralized fund of state funds.

It concentrates the financial resources of enterprises, organizations and the population in the form of taxes, fees and other revenues for national needs. They form budget revenues, which are directed to finance economic and social programs and other planned activities. At this stage, the budget can already be characterized as the main centralized fund of state funds.

However, the form and material embodiment are only external signs of the Federal budget, the deep essence is economic relations. In the process of redistribution of national income, the formation of budget revenues and expenditures, certain financial relations arise between the participants in this process. Their specificity is due to the economic nature of the budget, its form, material content and special public purpose.

The federal budget as an economic category characterizes the totality of objective monetary relations arising from the formation, spending and use of the main centralized fund of state funds. To predict them, a basic financial plan is developed, which is carried out in the process of accumulating part of the national income, its redistribution for national needs.

Therefore, when disclosing the concept of "Federal budget", it is advisable to simultaneously reflect its three most important characteristics: form, material content and economic nature-essence. Thus, the Federal budget is the main financial plan of the state, reflecting economic relations regarding the formation, distribution and use of a centralized fund of funds.

Conclusion

The federal budget of Russia expresses economic monetary relations that mediate the process of formation and use of a centralized fund of state funds.

The main functions of the federal budget are the redistribution of national income and GDP, state regulation of the economy, financial support for social policy, control over the formation and use of funds, formation and use of the budget fund.

The role of the federal budget lies in the fact that in its external form it is the main financial plan of the state, which determines its revenues, expenses, the movement of a decisive part of centralized financial resources for a specific period (usually a year).

The importance of federal budget expenditures in the development of the modern Russian economy can hardly be underestimated, given their role and influence on various aspects of economic management, stimulating the development and introduction of advanced scientific achievements into production. Federal budget expenditures are socially useful. The active role of the state in social reproduction and increasing the efficiency of the economy, strengthening the defense capability determines the diversity of budget expenditures of the federal budget, but at the same time they serve a single goal - providing federal needs with financial resources.

We should also not forget the huge contribution of budget financing to solving the problem of socio-cultural provision, because using the instrument of federal budget spending for socio-cultural needs, the state can pursue a fairly flexible social policy.

However, the possibilities of free regulation of the size and structure of public expenditures are limited, and, above all, by the volumes of revenues received by the federal budget. Thus, the budget, combining the main financial categories (taxes, government credit, government spending), is the leading link in the financial system of any state and plays both an important economic and political role in any modern society.

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Introduction

In the early years of the formation of a 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 is aware of 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 into 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 for the further development of the 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 the 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 in the modern world is best 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. First, the budget is a system of financial relations arising from the formation and spending of a centralized fund of funds. 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.

In connection with the peculiarities of the state structure of the 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 free of charge and irrevocably 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 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 welfare 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 revenues and expenditures is the most powerful element of state regulation of the course of reproduction. And a prerequisite for the effectiveness of the state budget is the compliance of indicators and the structure of income and expenditure with 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 moment dictates the need to allocate state funds to some sectors of the national 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.

For example, in 2001, representatives of the authorities repeatedly stated the unsatisfactory state of the social sphere and the need to make changes in 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 budget expenditures - a part of budget expenditures that ensures the current functioning of state authorities, local governments, budgetary institutions, the provision of state support to other budgets and individual sectors of the economy in the form of grants, subsidies and subventions for 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 - a part of budget expenditures that ensures innovation and investment activities, including items of expenditure 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, expenses for overhaul and other expenses associated with expanded reproduction, the costs of which create or increase property owned by the Russian Federation, constituent entities of the Russian Federation, municipalities, respectively, other budget expenses included in capital budget expenses in accordance with the economic classification of budget expenses 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:

· expenses for new construction and development of operating objects of the state and municipal property;

investment subsidies;

· long-term budget credits and government 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 the authorized capital of 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:

obtaining the 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 efficient use of budgetary 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 various tasks and functions of the 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, the departmental classification makes it possible to improve the public administration system through financial control over ministries and optimization of their work.

2.3. Classification of budget expenditures according to their subject

focus

The subject orientation of cash flows is an important criterion for classifying the expenditure part 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;

Expenses for 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 feature. 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 administrative apparatus, the volume of which, in turn, is determined by the staffing table and cost estimates. The staffing list indicates the number and structure of personnel, the payroll scheme, the 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 weapons 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. In this case, budgetary appropriations are directed to the maintenance of the following state bodies:

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, as 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, where necessary, non-state organizations of culture and art, as well as the costs of holding various cultural events.

In the cost of health care and physical culture includes the costs of maintaining state medical institutions, remuneration of medical workers, purchase of equipment and consumables, etc.

Social budget expenditures include financing the costs of providing social assistance to the population, the maintenance of social security institutions, and the 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 of 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. In order to reflect the role of the state in solving specific problems of public life, it is 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 of scientific and technological 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%. The second place is shared by two articles - servicing the 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 the total expenditure falls 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

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 budget expenditures for 2002.

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 mass media, a significant share of social policy expenditures is called the main feature of the 2002 budget.

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 part 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 graphs 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 the economically favorable 2002.

Conclusion

So, in this paper, the concept of budget expenditures was defined, the directions for spending budgetary funds were described, and, as an illustration, a practical example was given. 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 national security will continue to be significant, a hallmark of the Russian budget for a number of years. In the same way, spending on financial assistance to the budgets of other levels will remain high, since economic well-being, and hence the possibility of self-financing in the regions, is 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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The main purpose of all parts of the budget system is to provide financial support for the performance of the functions assigned to the authorities. Depending on the nature of these functions, a system of budget expenditures is formed.

State and municipal administration
National Defense
Law enforcement and security
· Implementation of international activities
Support for industries in the sphere of material production
Basic research and promotion of scientific and technological progress
Maintenance of social institutions and social protection of the population
· Protection of the environment and natural resources
Servicing and repayment of public debt and debt obligations of territorial authorities

Each of these blocks includes specific areas for the use of budgetary funds. We will consider the composition of budget expenditures in more detail in the functional classification.

1. Depending on the economic content, budget expenditures are divided into current and capital.

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

In all parts of the budget system, current expenditures are the predominant part.

Capital expenditures of budgets -- part of the expenditures of budgets, providing innovation and investment activities, including items of expenditure intended for investment in existing or newly created enterprises, organizations and institutions in accordance with the approved investment program.

These are funds provided as budget loans for investment purposes, expenses for capital (restoration) 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.

The development budget is formed as part of the capital expenditures of the budgets.

Provision of budgetary funds is carried out in the following forms:

· 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, i.e. budget funds for financing mandatory payments to the population: pensions, scholarships, allowances, compensations, other social payments established by the legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation, legal acts of local governments;
· 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 credits to legal entities (including tax credits, deferrals and installment plans for payment of taxes and payments and other obligations);
Subventions and subsidies to individuals and legal entities;
· investments in the authorized capitals of existing or newly created 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;
Loans to foreign countries;
· Funds for servicing and repayment of debt obligations, including state or municipal guarantees.
2. In accordance with the jurisdiction of budget recipients, budget expenditures are divided according to departmental criteria.
3. Depending on the level of the budget system from which funding is provided, budget expenditures are divided into federal, regional and local.

Budgetary institutions 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 constituent entities of the Russian Federation and legal acts of local governments;
travel and other compensation payments to employees;
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.

The structure of expenditures of certain types of territorial budgets is not the same and depends on the volume of the economy and the jurisdiction of its territorial bodies of different levels. Thus, most of the enterprises of local industry, housing and household services, and trade are subordinate to the republican, krai, oblast, and city authorities; therefore, the share of appropriations for the economy in the expenditures of these budgets is the most significant and can be more than 40%.

The district, settlement, rural authorities are mainly responsible for socio-cultural institutions, which account for the vast majority of expenditures (ie, financing of socio-cultural events).

Directions for the use of funds from territorial budgets are shown in Figure 2.

income grouping forecast budget

At present, one of the main directions of the use of financial resources should be the financing of the development of the local production base, as the basis for obtaining own income in the future.

One of the constantly increasing expenditure items of territorial budgets should be allocations for environmental protection, improving the improvement of cities and villages, etc. Expenses for financing the national economy tend to increase, which is associated with the growth and complexity of the local economy.

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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

The main directions of spending budgetary funds. Directions for spending federal budget funds. "Directions of spending funds

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