The budgetary system of the Russian Federation. Structure, principles, functions

There is no person who at least once has not heard about budget organizations. These include medical institutions, the administration of the execution of sentences, until recently all educational institutions were also such. But few people wondered why they are called budgetary, which is generally understood by the term "budget", what is the "budget system of the Russian Federation".

State agencies regularly approves the estimate of income and expenditure, establishes a certain amount of money that can be spent on those or other needs, indicates the sources of money to the treasury. In a general sense, this is the state budget in question.

The budget system of the Russian Federation combines all types and levels of budgets. It is based on economic relations, regulated by regulations and relies on the state structure of our country. The budgetary system of the Russian Federation contains three levels of budgets: federal, regional and local.

The first level includes the budget of such entities as state off-budget funds and the federal budget. The second stage includes (in addition to the budgets of the entities) also the budgets of territorial off-budget funds. Recall that the subjects of the Russian Federation include 21 republics, 2 cities of federal significance, 55 regions and territories, 10 autonomous regions, and 1 autonomous region. Extrabudgetary same funds are intended for pension and social security of citizens, protection of public health, assistance to the unemployed. And the third level includes local budgets, that is, budgets of cities, rural settlements, districts, etc. Such is the general structure of the budgetary system of Russia. Cash management of all budgets, control over their execution is entrusted to the Federal Treasury.

Now let's talk about the principles according to which the budgetary system of the Russian Federation functions.

1. Unity. On the territory of the country there is a single currency, unified laws, unified forms of documents and budgetary reporting.
2. Incomes and expenditures are delineated between different levels of the budget system.
3. Budgets of all levels are independent, each has its own sources of income and its directions of spending. At the same time, one budget deficit can not be filled at the expense of another.
4. The budget should be balanced, that is, expenses are always equal to incomes.
5. Budget funds must necessarily be spent most economically and efficiently.
6. All lines of the budget, spending directions, amounts should correspond to modern economic realities.
7. Budget funds are allocated to a particular institution and can not be used by any others.
8. Laws on budgets and reports on their implementation should be accessible to the public, and therefore published in the open press.

The budgetary system of the Russian Federation plays an important role in the socio-economic policy of the country. It performs a number of functions that are important for the entire population. This includes the fight against poverty, unemployment, homelessness, epidemics, ensuring the availability of housing, education and medicine, improving the living standards of citizens, paying off social debts.