Mstislav Platonovich Afanasyev: biography. Fundamentals of the budget system Education and qualifications

13.09.2020

Mstislav Platonovich Afanasiev(born January 14, Moscow) - Russian economist, professor, doctor of economic sciences.

Acting State Councilor Russian Federation 1st class. Honored Economist of the Russian Federation.

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Education

1991 Moscow State University. M. V. Lomonosov, Faculty of Economics, diploma with honors;
1992 Paris-VII and Paris-VIII Universities, Faculty of Economics, Master's degree;
1994 Full-time postgraduate study at the Faculty of Economics, Lomonosov Moscow State University M. V. Lomonosov;
1997 Paris Institute of Political Sciences (IEP de Paris), Faculty of Economics, PhD;
2003 State Procurement Institute of the State University-Higher School of Economics, advanced training: “Public Procurement Management”;
2006 Graduate School of Social Sciences (EHESS), Paris, habilitation of the director of scientific research.

Specialty by education and qualification

Economist, teacher of political economy
Active State Councilor of the Russian Federation, 1st class (since 1999).

Academic degree

Doctor of Economic Sciences (Russia, 1999);
Doctor of Economic Sciences (France, 1997);
Candidate of Economic Sciences (Russia, 1994);
master of economic sciences (France, 1992).

Academic title

professor (Russia, 2002);
research director (France, 2006).

Professional experience

Working Center for Economic Reforms under the Government of Russia

head of department, first deputy head;

Office of the Government of Russia

Head of the Department of Finance, Deputy Head, First Deputy Head, acting Head;

Accounts Chamber of Russia

First Deputy Chief of Staff, Chief of Staff.

rector

Teaching activity

State University of the Ministry of Finance of the Russian Federation

Professor, Head of the Department of Finance;

High School of Economics

Senior Researcher, Professor, Head of the Department of Public Finance;

Russian Academy of Public Administration under the President of Russia

Professor;

Graduate School of Social Sciences (Paris, France)

invited scientific advisor.

Professional interests

theory and practice of public and corporate finance;
macroeconomics,
history of budgeting.

M.P. Afanasiev is a consistent supporter and initiator of the development of undergraduate and graduate programs in the programs "Finance and Credit", "Accounting, Analysis and Audit".

Knowledge of foreign languages

English (fluent);
French (fluent).

Training courses

Budget and budget system;
State finances;
budget policy;
State financial control;
Organization of state financial bodies.

Currently

Member of the editorial board of the SU-HSE Economic Journal;
Member of the editorial board of the journal "State and municipal management";
Member of the doctoral dissertation council of the State University - Higher School of Economics;
Member of the Scientific and Coordinating Council of the federal target program "Scientific and scientific-pedagogical personnel of innovative Russia";
Member of the American Economic Association (USA);
Member of the French Association of Political Economy (France);
Member of the International Institute of Public Finance (Germany).
Member of the European Economic Association
Member of the European Association for International Education

Major Publications

Textbooks and study guides

Fundamentals of the budget system(recommended by the Ministry of Education of the Russian Federation as a textbook for economic specialties of universities). Foreword by A.L. Kudrina M., HSE Publishing House, 2004, p. 243, republished M., Ed. House of SU-HSE, 2009, p.228;
Budget and budget system(recommended by the Federal State Educational Institution of Higher Professional Education ABiK as a textbook for students of higher educational institutions and students of advanced training and additional education programs studying in the direction of "Economics"; recommended by the State Educational Institution of Higher Professional Education SU-HSE as a textbook for students of higher educational institutions studying in the specialties "Economics" , "Finance and credit"). Foreword by A.L. Kudrin. M., Yurayt Publishing House, 2009, p. 777 (with A. A. Belenchuk and I. V. Krivogov);
The main directions of formation and development of classical budgetary thought. Teaching aid. - M., ed. Academy of Budget and Treasury, 2009, 66 p.;
Modernization of public finances(recommended by the Ministry of Education and Science of the Russian Federation as a textbook for students of higher educational institutions studying economics at universities). 2nd ed. Foreword by A.L. Kudrin. M., ed. SU-HSE House 2007, p.439 (with I. Krivogov).

Scientific works

Essays on the history of economic thought M.: Publishing house of BDTs, 2005, p. 326;
The logic of a scarce economy 2nd ed., revised and supplemented M.: RAGS, 2004, p. 160 (1st ed., Moscow, Bit, 1991, p. 182);
Corporate Governance at Russian enterprises Moscow: Interexpert, 2000, p. 448;
Marketing: strategy and practice of the firm M.: Finstatinform, 1995, p. 214.

Current Articles

"General Theory" by J. M. Keynes: origins and future (on the 75th anniversary of the first publication) // ABiK. Financial magazine. - 2011 .- No. 1. - P.151-156.
Program budget: best practice / M. P. Afanasiev, A. A. Belenchuk, L. A. Eroshkina, S. E. Prokofiev, V. V. Sidorenko, A. G. Siluanov / / ABiK. Financial magazine. - 2011 .- No. 1. - p.5-22
Fundamentals of the modern budget system: European aspect // ABiK. financial journal, 2010, No. 1. pp. 5-10.;
Methodological and theoretical foundations for the formulation of A. Wagner's law. Approaches to its testing // , 2009, No. 3. pp. 47-70 (with Afanasyev Ya.M.);
Prerequisites for the formation of the theory of public finance // Issues of state and municipal government , 2008, No. 2. pp. 50-72 (with I. Krivogov);
Lawful state finances // Issues of state and municipal management, 2007, vol. 2, no. 2-3, p. 17-37 (with I. Krivogov);
Modernization of public finance // Economic questions, 2006, No. 9, p. 103-112 (with I. Krivogov);
Stabilization Purity // Business Week (Russia), 2006, No7, p.62;
Europeanization of Russia // Business Week (Russia), 2006, No5, p.62;
New macroeconomics // Business Week (Russia), 2006, No1, p.62;
Budget reform in Russia: results and possible prospects // Economic questions, 2005, No11, p.57-70 (with I. Krivogov)
Balance management of the federal budget: foreign debt to Russia) // Economic questions, 2005, No. 4. pp. 4-22 (with I. Krivogov);
Performance budgeting (new trends) // Economic questions, 2004, No. 9. S. 130.

Readers (materials for lectures)

Improving the budget process, M., HSE, 2006, p. 222;
Federal budget reform M., HSE, 2004, p. 476.;
State Financial Control M., HSE, 2002, p. 398;
Budget policy and the budget process, parts 1 and 2 M., HSE, 2000, p. 414.

Basic translations from French

Garello J. Illusions of socialism. Foreword by Yu.B. Kochevrin, M: Text-Master, 1993, p.32 (translation, afterword);
Shavans B. Economic reforms in Eastern Europe. Preface A. Nove, M: Text-Master, 1994, p.160 (translation, afterword, editor-in-chief);
Sapir Zh. New approaches to the theory of individual preferences and its consequences // Higher School of Economics Economic Journal, 2005, Vol. 9, No. 3, p. 325-360 (translation, scientific editing);
Sapir J. Economics of information: a new paradigm and its limits // Higher School of Economics Journal of Economics, 2005, Volume 10 (translation, scientific editing).

About the work of prof. M. P. Afanas'eva

Malis N.I. Actual textbook on the budget and the budget system // ABiK. Financial magazine, 2010, no.1. pp. 157-162;
Mau V.A., Afanasiev M.P., Krivogov I.V. Modernization of Public Finances: Textbook// Economic Issues, 2007, No. 11;
Oreshin V.P.M.P. Afanasiev. Essays on the history of economic thought / / Questions of Economics, 2005, No. 12;
Chichkanov V. New Systemic Representation of the State Budget//Questions of Economics, 2004, No. 5;
Mau V. A. About the new book// Economic Journal of the Higher School of Economics, V.8, 2004, No. 2;
Oreshin V.P. A new textbook for financiers// Vestnik RUDN University, ser. Economics, 2004, No. 1(10), pp.165-166;
Pavlov V. A. We advise you to read / / Taxes, 2004, No. 9;
Pavlov V. A. From the “Finance Plan” to the present day.//Economics and Life, 2004, No. 6;
Makarova L. Budget structure of the Russian Federation// Economics and Life, 2004, No. 16;
Makarova L. A new textbook - for universities / / Our government, 2004, No. 4;
Makarova L. Fundamentals of the budget system // Business Education, 2004, No. 3-4;
Makarova L. A new book on the budget system has been published // Bookseller newspaper, 2004, No. 3;
Krikunenko A. The trace of a comet // Entrusted to protect, M., Moskovsky worker, 1987, p. 128-142.

Has awards

Other

Service in the army: 60th Tamanskaya Red Banner Rocket Division (RVSN).
Hobbies: kendo, iaido, swimming, bowling.
Married, has two sons.

Acting State Councilor of the Russian Federation, 1st class. Honored Economist of the Russian Federation. Member of the collegium of the Ministry of Finance of Russia.

Education

2003 State Procurement Institute of the State University-Higher School of Economics, advanced training: “Public Procurement Management”;
1994 Full-time postgraduate study at the Faculty of Economics, Lomonosov Moscow State University M. V. Lomonosov;
2006 Graduate School of Social Sciences (EHESS), Paris, habilitation of the director of scientific research.
1991 Moscow State University. M. V. Lomonosov, Faculty of Economics, diploma with honors;
1997 Paris Institute of Political Sciences (IEP de Paris), Faculty of Economics, PhD;
1992 Paris-VII and Paris-VIII Universities, Faculty of Economics, Master's degree;

Specialty by education and qualification

Active State Councilor of the Russian Federation, 1st class (since 1999).
Economist, teacher of political economy

Academic degree

Doctor of Economic Sciences (France, 1997);
Doctor of Economic Sciences (Russia, 1999);
Candidate of Economic Sciences (Russia, 1994);
Master of Economic Sciences (France, 1992).

Academic title

research director (France, 2006).
professor (Russia, 2002);

Professional experience

Working Center for Economic Reforms under the Government of Russia

head of department, first deputy head;

Office of the Government of Russia

Head of the Department of Finance, Deputy Head, First Deputy Head, acting Head;

Accounts Chamber of Russia

First Deputy Chief of Staff, Chief of Staff.

Teaching activity

Academy of Budget and Treasury of the Ministry of Finance of Russia

Professor, Head of the Department of Finance;

High School of Economics

Senior Researcher, Professor, Head of the Department of Public Finance;

Russian Academy of Public Administration under the President of Russia

Professor;

Graduate School of Social Sciences (Paris, France)

invited scientific advisor.

Professional interests

history of budgeting.
theory and practice of public and corporate finance;
macroeconomics,

M.P. Afanasiev is a consistent supporter and initiator of the development of undergraduate and graduate programs in the programs "Finance and Credit", "Accounting, Analysis and Audit".

Knowledge of foreign languages

English (fluent);
French (fluent).

Training courses

Organization of state financial bodies.
Budget and budget system;
State financial control;
budget policy;
State finances;

Currently

Chairman of the doctoral dissertation council of the ABC of the Ministry of Finance of Russia;
Member of the Board of the Ministry of Finance of the Russian Federation;
Member of the European Economic Association
Member of the American Economic Association (USA);
Chairman of the Academic Council of the ABiK of the Ministry of Finance of Russia;
Member of the doctoral dissertation council of the State University - Higher School of Economics;
Editor-in-chief of the Academy of Budget and Treasury of the Ministry of Finance of Russia. Financial magazine";
Head of the "Finance" Department of the ABiK of the Ministry of Finance of Russia;
Member of the French Association of Political Economy (France);
Member of the editorial board of the journal "State and municipal management";
Member of the European Association for International Education
Member Certification Commission on issues of appropriation academic titles professor in the department and associate professor in the department Federal Service on supervision in the field of education and science;
Member of the editorial board of the SU-HSE Economic Journal;
Member of the International Institute of Public Finance (Germany).
Member of the Scientific and Coordinating Council of the federal target program "Scientific and scientific-pedagogical personnel of innovative Russia";

Major Publications

Textbooks and study guides

Budget and budget system(recommended by the Federal State Educational Institution of Higher Professional Education ABiK as a textbook for students of higher educational institutions and students of advanced training and additional education programs studying in the direction of "Economics"; recommended by the State Educational Institution of Higher Professional Education SU-HSE as a textbook for students of higher educational institutions studying in the specialties "Economics" , "Finance and credit"). Foreword by A.L. Kudrin. M., Yurayt Publishing House, 2009, p. 777 (with A. A. Belenchuk and I. V. Krivogov);
Modernization of public finances(recommended by the Ministry of Education and Science of the Russian Federation as a textbook for students of higher educational institutions studying economics at universities). 2nd ed. Foreword by A.L. Kudrin. M., ed. SU-HSE House 2007, p.439 (with I. Krivogov).
Fundamentals of the budget system(recommended by the Ministry of Education of the Russian Federation as a textbook for economic specialties of universities). Foreword by A.L. Kudrina M., HSE Publishing House, 2004, p. 243, republished M., Ed. House of SU-HSE, 2009, p.228;
The main directions of formation and development of classical budgetary thought. Teaching aid. - M., ed. Academy of Budget and Treasury, 2009, 66 p.;

Scientific works

Marketing: strategy and practice of the firm M.: Finstatinform, 1995, p. 214.
The logic of a scarce economy 2nd ed., revised and supplemented M.: RAGS, 2004, p. 160 (1st ed., Moscow, Bit, 1991, p. 182);
Essays on the history of economic thought M.: Publishing house of BDTs, 2005, p. 326;
Corporate governance at Russian enterprises Moscow: Interexpert, 2000, p. 448;

Current Articles

Prerequisites for the formation of the theory of public finance // , 2008, No. 2. pp. 50-72 (with I. Krivogov);
Balance management of the federal budget: foreign debt to Russia) // Economic questions, 2005, No. 4. pp. 4-22 (with I. Krivogov);
Stabilization Purity // Business Week (Russia), 2006, No7, p.62;
Fundamentals of the modern budget system: European aspect // ABiK. financial journal, 2010, No. 1. pp. 5-10.;
Budget reform in Russia: results and possible prospects // Economic questions, 2005, No11, p.57-70 (with I. Krivogov)
New macroeconomics // Business Week (Russia), 2006, No1, p.62;
Lawful state finances // Issues of state and municipal management, 2007, vol. 2, no. 2-3, p. 17-37 (with I. Krivogov);
Europeanization of Russia // Business Week (Russia), 2006, No5, p.62;
Modernization of public finance // Economic questions, 2006, No. 9, p. 103-112 (with I. Krivogov);
Performance budgeting (new trends) // Economic questions, 2004, No. 9. S. 130.
Methodological and theoretical foundations for the formulation of A. Wagner's law. Approaches to its testing // Issues of state and municipal management, 2009, No. 3. pp. 47-70 (with Afanasyev Ya.M.);

Readers (materials for lectures)

State Financial Control M., HSE, 2002, p. 398;
Improving the budget process, M., HSE, 2006, p. 222;
Budget policy and the budget process, parts 1 and 2 M., HSE, 2000, p. 414.
Federal budget reform M., HSE, 2004, p. 476.;

Basic translations from French

Sapir J. Economics of information: a new paradigm and its limits // Higher School of Economics Journal of Economics, 2005, Volume 10 (translation, scientific editing).
Shavans B. Economic reforms in Eastern Europe. Preface A. Nove, M: Text-Master, 1994, p.160 (translation, afterword, editor-in-chief);
Sapir Zh. New approaches to the theory of individual preferences and its consequences // Higher School of Economics Economic Journal, 2005, Vol. 9, No. 3, p. 325-360 (translation, scientific editing);
Garello J. Illusions of socialism. Foreword by Yu.B. Kochevrin, M: Text-Master, 1993, p.32 (translation, afterword);

About the work of prof. M. P. Afanas'eva

Makarova L. Fundamentals of the budget system // Business Education, 2004, No. 3-4;
Makarova L. Budget structure of the Russian Federation// Economics and Life, 2004, No. 16;
Chichkanov V. New Systemic Representation of the State Budget//Questions of Economics, 2004, No. 5;
Makarova L. A new textbook - for universities / / Our government, 2004, No. 4;
Krikunenko A. The trace of a comet // Entrusted to protect, M., Moskovsky worker, 1987, p. 128-142.
Malis N.I. Actual textbook on the budget and the budget system // ABiK. Financial magazine, 2010, no.1. pp. 157-162;
Oreshin V.P.M.P. Afanasiev. Essays on the history of economic thought / / Questions of Economics, 2005, No. 12;
Oreshin V.P. A new textbook for financiers// Vestnik RUDN University, ser. Economics, 2004, No. 1(10), pp.165-166;
Mau V. A. About the new book// Economic Journal of the Higher School of Economics, V.8, 2004, No. 2;
Makarova L. A new book on the budget system has been published // Bookseller newspaper, 2004, No. 3;
Pavlov V. A. From the “Finance Plan” to the present day.//Economics and Life, 2004, No. 6;
Pavlov V. A. We advise you to read / / Taxes, 2004, No. 9;
Mau V.A., Afanasiev M.P., Krivogov I.V. Modernization of Public Finances: Textbook// Economic Issues, 2007, No. 11;

Has awards

Honorary title "Honored Economist of Russia" 2009;
Medal "In memory of the 850th anniversary of Moscow" 1997;
Badge of the State Statistics Committee of Russia "For active participation in the All-Russian population census of 2002" 2002;
Gratitude of the Chairman of the Accounts Chamber of the Russian Federation 2003
Commemorative sign "200 years of the Ministry of Defense of Russia" 2002;
Medal "In memory of the 300th anniversary of St. Petersburg" 2003;
Medal "For merits in conducting the All-Russian population census" 2002;
Anniversary medal "200 years of the Ministry of Finance of Russia" 2002;
Honorary Diploma of the Federal Treasury (Treasury of Russia) 2010;
Breastplate of the GUVO of the Ministry of Internal Affairs of Russia “For Distinction”, 2004;
Honorary Diploma of the Accounts Chamber of the Russian Federation, 2004;

Other

Hobbies: kendo, iaido, swimming, boating.
Service in the army: 60th Tamanskaya Red Banner Rocket Division (RVSN).
Married, has two sons.

PhD: specialty Doctor honorus causa
PhD: Specialty Habilitation à diriger des recherches (HDR)
Academic title: Professor
Doctor of Economic Sciences: specialty 08.00.05/10
PhD: specialty Docteur en sciences économiques
Candidate of Economic Sciences: specialty 08.00.01

Master's in Economics University of Vincennes-Saint-Denis Paris VIII

Specialist: Moscow State University named after V.I. M.V. Lomonosov, specialty "economist, teacher of political economy"

Education, academic degrees and titles

Education:

2006 - Paris Higher School of Social Sciences (EHESS), habilitation of the director of scientific research (HDR), (France);

1997 - Paris Institute of Political Sciences (IEP de Paris), Faculty of Economics, PhD (Docteur en sciences économiques), (France);

1994 - Full-time postgraduate study of the Faculty of Economics, Moscow State University. M.V. Lomonosov;

1992 - Universités Paris -VII et Paris VIII, Faculty of Economics, Master's Dea (DEA), (France);

1991 - Moscow State University. M.V. Lomonosov, Faculty of Economics, diploma with honors;

1984 - School No. 73 with in-depth study of the French language, Moscow.

Academic degree:

Doctor of Economic Sciences (Russia, 1999);

Doctor of Economic Sciences (France, 1997);

Candidate of Economic Sciences (Russia, 1994);

master of economic sciences (France, 1992).

Academic title:

professor (Russia, 2002);

research director (France, 2006);

doctor honorus causa of John Cabot University (USA, 2012).

Research seminar "Modernization of public finances"

Achievements and promotions

Honored Economist of the Russian Federation" (September 2009)
Medal "For Merit in Conducting the All-Russian Population Census" (September 2003)
Medal "In memory of the 300th anniversary of St. Petersburg" (June 2003)
Certificate of Honor from the Higher School of Economics (November 2002)
Medal "In memory of the 850th anniversary of Moscow" (February 1977)

Responsibilities

Professor researcher

Participation in the editorial boards of scientific journals

Since 2007: member of the editorial board of the journal "Issues of State and Municipal Administration".

Publications 33

Book Afanasiev M.P., Belenchuk A.A., Krivogov I.V. / Nauch. ed.: M. P. Afanasiev. T. 1. M. : Yurayt, 2019.

Article Afanasyev M. P., Shash N. N. // Issues of state and municipal management. 2014. No. 2. S. 48-64.

Article Afanasyev M. P., Shash N. N. // Issues of state and municipal management. 2013. No. 3. S. 48-69.

Book Afanasyev M.P., Belenchuk A., Krivogov I. / Ed. ed.: M. P. Afanasiev. 3rd ed., stereotype. M.: Yurayt, 2012.

Article Afanasiev M. P., Afanasiev Ya. M. // Issues of state and municipal management. 2009. No. 3. S. 47-70.
Article Afanasyev M. P., Krivogov I. V. // Issues of state and municipal management. 2008. No. 2. S. 50-72.
Article Afanasyev M. P., Krivogov I. V. // Issues of state and municipal management. 2007. No. 2-3. pp. 17-36.
Article by Sapir J. / Translated by: M. P. Afanasiev, Yu. 2005. No. 10. S. 4-24.

Publications

Textbook:

program budget. M.: Master. 2012, 384 p.

Budget and budgetary system: textbook. / M. P. Afanasiev, A. A. Belenchuk, I. V. Krivogov; ed. M. P. Afanasiev; foreword A. L. Kudrina. - 2nd ed., revised. and add. - M .: Yurayt, 2011. - 777 p. – (Universities of Russia).

Fundamentals of the budget system: textbook. allowance. - 2nd ed., revised. - M.: ID GU HSE, 2009. - 226 p. – (Textbooks of the Higher School of Economics).

Finances of the legal state / M. P. Afanasiev, I. V. Krivogov. - M .: ed. ABiK Ministry of Finance of the Russian Federation, 2007. - 38 p.

Modernization of public finances: textbook. allowance / M. P. Afanasiev, I. V. Krivogov; foreword A. L. Kudrina. - 2nd ed. - M.: ID GU HSE, 2007. - 439 p.

Fundamentals of the budget system: textbook. allowance. - M.: ID GU HSE, 2004. - 243 p. – (Textbooks of the Higher School of Economics).

The most important scientific works

Introduction to econometric models: textbook-method. allowance / ed. M. P. Afanasiev. - M.: GU Ministry of Finance of Russia, 2011. - 170 p.

The main directions of the formation and development of classical budgetary thought: textbook.–method. allowance. - M .: ed. ABiK Ministry of Finance of the Russian Federation, 2009. - 66 p.

Essays on the history of economic thought, M., Publishing House of the BDTs, 2005, 326 p.

The logic of a scarce economy (2nd ed., revised and supplemented), M., RAGS, 2004, p.160 (1st ed. M., BIT, 1991, p. 182)

Corporate governance at Russian enterprises, M., Interexpert, 2000, p.448

Marketing: strategy and practice of the firm M., Finstatinform, 1995, p.214

Current Articles

Program budget as a tool to increase the openness of the budget process // ABiK. Financial magazine. - 2011. - No. 3. – P. 5–18 (with A. A. Belenchuk, A. M. Lavrov)

Program budget: best practice // ABiK. Financial magazine. - 2011. - No. 1. – P. 5–22 (with A. A. Belenchuk, L. A. Eroshkina, V. V. Sidorenko, A. G. Siluanov)

Program budget: goals, classification and principles of construction // ABiK. Financial magazine. - 2010. - No. 3. – P. 5–18 (with B. I. Alekhin, A. I. Kravchenko, P. G. Kradinov)

Modernization of public finances//Questions of Economics, 2006, No. 9, p.103-112 (with I. Krivogov)

Purity of stabilization // BusinessWeek (Russia), 2006, No7, p.62.

Europeanization of Russia // BusinessWeek (Russia), 2006, No5, p.62;

New macroeconomics // BusinessWeek (Russia), 2006, No1, p.62;

Budget reform in Russia: results and possible prospects // Questions of Economics, 2005, No11, pp. 57-70 (with I. Krivogov);

Readers (materials for lectures)

Improving the budget process, M., HSE, 2006, p.222

Reform of the federal budget (materials for lectures) M., HSE, 2004, p. 476.

State financial control (materials for lectures) M., HSE, 2001, p. 398

Budget policy and the budget process (materials for lectures), part 1 and 2, M., HSE, 2000, p. 414

experience

since 1993 NRU HSE Head of the Department of Public Finance of the Faculty of State and Municipal Administration, Professor

Updated budget process

More than 200 years ago, the Universal Declaration of the Rights of Man and Citizen (1789) proclaimed one of the key principles of the organization of the rule of law state: "All citizens have the right to establish themselves or through their representatives the need for state taxation, voluntarily agree to its collection, monitor its spending ...". In Russia, where up to 40% of the produced GDP is redistributed through the system of state budgets (and a corresponding fee is charged for this compulsory service - about 5% of GDP), the need to clarify and change the rules of the budget process in the very near future has become obvious.

Vedomosti

Purity Stabilization

Now we can be proud not only of Russian ballet and spaceships, but also of domestic financial instruments. At least the Stabilization Fund, which has been one of the few real achievements in economic reform in the last decade. In terms of content and technical aspects, this economic and political project - which, by the way, has no direct analogues in world practice - was implemented very skillfully. However, this does not mean that the fund in its current form is destined for a long life. And that's why.

Rector of the State University of the Ministry of Finance of the Russian Federation, Professor, Doctor of Economics. Acting State Councilor of the Russian Federation, 1st class. Honored Economist of the Russian Federation, Member of the Board of the Ministry of Finance of Russia.

In 1984 he graduated from the Moscow specialized school with in-depth study of the French language N 73 and entered the Faculty of Economics of Moscow State University named after M.V. Lomonosov

In 1985-1987 he served in the 60th Taman Red Banner Division of the Strategic Missile Forces.

Sergeant. "Excellent SA"

In 1991, he graduated with honors from the Faculty of Economics of Moscow State University and entered the postgraduate course at the same faculty.

In 1992 he graduated from the magistracy of the Faculty of Economics at the Universities of Paris-VII and Paris-VIII and defended his master's thesis on the topic "Accelerated Extensive Growth in a Deficit Economy (Economic and Statistical Model)" - supervisor, Doctor of Economics, prof. Bernard Chavans

Since 1993 he has been teaching "Public Finance" at the State University Higher School of Economics

In 1994, he completed a full-time postgraduate study at the Faculty of Economics of Moscow State University and successfully defended his Ph.D. thesis on the topic “The Genesis and Essence of Deficit in Russia”.

Kornai dedicated to the deficit economy

Since 1994, he worked at the Working Center for Economic Reforms (RCER) under the Government of the Russian Federation (headed by S.A. Vasilyev, S.Yu. Pavlenko)

In 1995, holding the post of the first deputy head of the RCER, he participated in solving the problem of non-payments that was relevant in the 90s, being the executive secretary of the Operational Commission of the Government of the Russian Federation for improving the system of payments and settlements (headed by A.B. Chubais, V. V., Kadannikov, V.O., Potanin)

In 1996-1998 he headed the Department of Finance of the Office of the Government of Russia (Chairman of the Government of Russia V.S. Chernomyrdin)

In 1996, as part of the Russian Government Commission on Economic Reform (Chairman A.B. Chubais), he dealt with the effectiveness of government programs and assessed the effectiveness of measures to improve the economy.

In November 1996, in accordance with the Decree of the President of the Russian Federation B.N.

Yeltsin of 01.11.1996 N1513 "On Ensuring the Activities of the Temporary Extraordinary Commission under the President of the Russian Federation to Strengthen Tax and Budgetary Discipline" was headed by the Office of the Commission as Executive Secretary (Chairman of the Commission B.N. Yeltsin).

In 1997, in the doctoral studies of the Paris Institute of Political Sciences (IEP de Paris) under the guidance of Doctor of Economics, prof.

Jean-Jacques Rose defended his doctoral dissertation at the Faculty of Economics on the topic “Behavior of Russian enterprises in the course of economic transformations”.

He was a member of the National Banking Council (the supervisory body of the Bank of Russia), worked in the Government Commission on Financial and Monetary Policy (Chairman A.B. Chubais) and the Interdepartmental Commission to ensure the timely and high-quality formation of the draft federal budget and projections of basic expenditures federal budget (chairman V.S. Chernomyrdin).

In November 1998, he was appointed First Deputy Head of the Office of the Government of the Russian Federation, supervised the work of the Departments: Economics, Finance, International Cooperation and Social Development

In 1999, he served as Chief of Staff of the Government of the Russian Federation.

Decree of the President of Russia B.N. Yeltsin dated January 25, 1999, N 123, was awarded the highest qualification rank of a federal civil servant - active state adviser of the Russian Federation, 1st class.

In the same year, he defended his doctoral dissertation on the topic “Descriptive study of the financial and economic problems of a company” and, in accordance with the decision of the Dissertation Council of the Academy of National Economy under the Government of Russia, chaired by Academician A.G.

Aganbegyan received the degree of Doctor of Economics

1900 - 2004 worked in the Accounts Chamber of the Russian Federation, heading its Apparatus

In 2002 he was awarded the academic title "Professor"

In 2004, he published the textbook "Fundamentals of the Budget System" with a foreword by A.L. Kudrin and published the 2nd edition of the monograph "The Logic of a Deficit Economy"

In 2005, he published the monograph “Essays on the History of Economic Thought”, in which, according to E.G. Yasin, “for the first time, the school of the theory of deficit by Janos Kornai is presented in detail, the scientific works of the great Russian scientists M.M. Speransky are deeply and comprehensively analyzed , P.L., Lavrov and P.B. Struve»

In 2006, being a recognized expert in the field of theory and practice of public finance, he received the habilitation of the Director of Scientific Research (HDR) in high school Social Sciences (EHESS) in Paris

In 2006, by decision of the Minister of Finance of Russia A.L. Kudrina headed the Academy of Budget and Treasury of the Ministry of Finance of Russia

In 2009, by Decree of the President of Russia D.A. Medvedev dated September 17, 2009 N 1041 for services in the field of economics, financial activities and many years of conscientious work was awarded the honorary title of Honored Economist of the Russian Federation. Published (together with A. Belenchuk and I. Krivogov) a new textbook "Budget and budget system" for students of higher educational institutions studying in the specialties "Economics", "Finance and Credit". In this textbook, according to A.L. Kudrin, "for the first time in a multifaceted way, with knowledge of the real budget structure, the system of budget management at various levels is revealed." Editor-in-Chief of the scientific and practical publication, included in the list of the Higher Attestation Commission of the Ministry of Education and Science of Russia, “ABiK. Financial magazine.

Head of the Department "Finance" GUMF of Russia.

Chairman of the Academic Council of the GUMF of Russia.

Chairman of the Dissertation Council of the GUMF of Russia.

Head of the Center for Budget Relations NIFI GUMF of Russia, member of the editorial board of the journal "State and Municipal Management".

Member of the Attestation Commission of the Federal Service for Supervision in Education and Science on the issues of conferring the academic titles of professor and associate professor.

Member of the Scientific and Coordinating Council of the federal target program "Scientific and Scientific-Pedagogical Personnel of Innovative Russia".

Member of the American Economic Association (USA).

Member of the French Association of Political Economy (France).

Member of the International Institute of Public Finance (Canada - Germany), etc. Author of 4 textbooks, 4 monographs and other scientific publications. Fluent in English and French. Hobbies: kendo, iai-do, swimming, boating. Married. Has two sons.

Mstislav Platonovich Afanasiev

Fundamentals of the budget system

Five years have passed since the publication of the first edition of Fundamentals of the Budgetary System. This time showed a high demand for a short and capacious budget textbook from readers, primarily students and teachers. The author is sincerely grateful to the HSE Publishing House and personally to its director E.A. Ivanova for the initiative to republish this modest textbook.

The publication of the first edition in 2004 coincided with the start of a large-scale budget reform undertaken by the Russian Ministry of Finance under the direct leadership of Minister Alexei Leonidovich Kudrin.

As time passed, it became obvious that it was thanks to this reform that the budget system of Russia survived in the conditions of the modern world economy. financial crisis. The author addresses the words of gratitude and respect first of all to A.L. Kudrin, as well as R.E. Artyukhin, A.V. Glagolev, T.G. Nesterenko, A.L. Savatyugin and A.G. Siluanov.

The republishing of this book would hardly have been possible without the friendly participation of my closest colleagues at work - vice-rectors of the Academy of Budget and Treasury of the Ministry of Finance of Russia I.B. Bystrovoy, A.V. Viktorova, N.I. Pushkarskaya, T.M. Saulyak, A.M. Fomichev, to whom the author is deeply and sincerely grateful.

This manual has become truly educational as a result of the teaching and organizational efforts of the remarkable employees of the HSE Department of Public Finance, with whom the author has been working since the department was founded in 2002, prof. E.V. Bushmin, prof. V.E. Clean, prof. V.A. Pavlova, Assoc. V.V. Lapygina, Assoc. G.R. Margolita, Rev. S.G. Petrakova and O.A. Semenova.

Many thanks for the help to graduate students Anna Belenchuk, Mikhail Karev, Ilya Krivogov, Marina Slutskaya, as well as to the editor of the publishing house L.I. Kuznetsova for the highly qualified preparation of the second edition of the textbook for publication.

Mstislav Afanasiev

Foreword by A.L. KUDRINA

The dynamic development of the Russian economy and foreign economic challenges have formed new requirements for the quality of modern public finance management, which have begun to largely determine the state of the entire economic system of the state.

The Ministry of Finance of Russia has always strived to be open to discussions, realizing all the responsibility for carrying out budget reforms. An example is the role of macroeconomic stabilizers of two sovereign funds (Reserve and National Welfare) and the long-term maintenance of a sustainable budget surplus in the face of pressure from excess export earnings on the national currency and rising price index.

The experience of teaching budget disciplines made it possible to generalize the results of work in the field of public finance and to formulate an understanding of the need for the emergence of modern educational literature on this topic.

In the training manual, the budget is considered as a regulator economic development countries. An important place is given to the budget structure and budget management, as well as the policy of generating budget revenues and expenditures, which in the future should ensure the stability of the budget system. The modern budget should guarantee the constitutional rights of citizens to receive high-quality and timely state services and financial support for state obligations.

The manual examines the established procedures of the budget process, taking into account the latest innovative developments in public sector, which were previously initiated by the Russian Ministry of Finance. Therefore, the author considered in sufficient detail all areas of improving the budget process in Russia, taking into account global trends in introducing results-oriented budgeting methods into the public finance system.

Textbook prof., d.e.s. M.P. Afanasyev became not only useful for understanding the logic of the budget system and budget reforms, but also the basis for a full-fledged assimilation educational material students.

Minister of Finance of the Russian Federation

A.L. Kudrin

Introduction

The budget system is one of the most important institutions of any state, the effectiveness of which has a direct impact on the quality of economic growth and the level of social welfare. It is this fact that explains such serious attention that has recently been given to the issues of the budget structure and the budget process.

The funds accumulated within the framework of the budget system constitute the financial basis for the functioning of the bodies state power and local government which ensures the solution of problems and the performance of functions by the state and municipalities. The purpose of the functioning of the budget system is to build a socially oriented society through the distribution and redistribution of resources. Although recently, despite the declared social orientation of the budget policy, it has been largely reoriented to the maximum concentration of public financial resources at the federal level in order to service the public debt, and some success has been achieved in this.

The stability of the functioning of the budget system is one of the most important indicators characterizing the stability of the economy and, above all, the state of its social sphere.

The construction of a modern budget system began in 1991 and took place against the backdrop of serious transformations in the Russian economy, which to a large extent determined the primary tasks facing the budget system. A special place among them was occupied by the need to adapt the Russian economy to market economic conditions, ensure economic stability and stimulate investment activity in the national economy.

To date, the Russian Federation has developed a three-tier budget system:

The first level is the federal budget and the budgets of state off-budget funds of the Russian Federation;

The second level is the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds;

The third level is local budgets, including: budgets of municipal districts, budgets of urban districts, budgets of intracity municipalities federal cities of Moscow and St. Petersburg; budgets of urban and rural settlements.

The Russian budget system is unified, but at the same time, all the budgets included in it are independent and are not included in each other.

One of the most significant stages in the development of the Russian budget system was the adoption in 1998 of the Budget Code of the Russian Federation, which established the general principles of the budget legislation of the Russian Federation and determined legal framework functioning of the domestic budget system. Prior to the entry into force of this legislative act, the regulation of the budgetary system was carried out on the basis of the norms enshrined in the federal laws "On the Fundamentals of the Budget Process and Budget Structure of the RSFSR", "On the Fundamentals of the Tax System of the RSFSR", "On the Federal Budget for the Next financial year", as well as a number of other laws.

The adoption in 2004 of the Concept for Reforming the Budget Process in the Russian Federation in 2004-2006 marked the beginning of a large-scale budget reform, the main task of which is to move from cost (resource) management to results management by expanding the powers and responsibilities of participants in the budget process within clear medium-term guidelines for budget policy. core new organization budget process has become a model widely used in the world performance budgeting, involving the linking of budget expenditures with the results achieved in the course of its execution.

The implementation of the tasks formulated in the Concept was an important step towards bringing the Russian budget system closer to international standards for managing public finances. The budget reform at the first stage included, first of all, a system of measures to improve the medium-term financial planning and streamlining budget process procedures.

The result of this stage was the adoption of a new edition of the Budget Code, which made it possible to implement such innovations in the field of budget planning as drafting federal law on the federal budget for a three-year period, maintaining registers of expenditure commitments, using justifications for budget appropriations that link budget appropriations with the direct results of their use.

As part of the implementation of the Concept, a new system of budget accounting was introduced, which ensures the integration of budget classification and the chart of accounts of budget accounting, as well as elements of accrual accounting. The Budget Code includes the main positions of the budget classification with the possibility of their subsequent detailing by laws on the relevant budgets.

Legislative consolidation of these changes has created new opportunities, incentives and requirements for improving the efficiency of budget expenditures at all levels of the budget system.

At the same time, despite certain successes in the field of reforming the budgetary system, at present a number of problems have not found a final solution. Among them are the lack of clear formulations of the goals and final results of the use of budgetary funds, the extremely low quality of federal and departmental targeted programs, and inefficient structures for managing the budget network. An obstacle to the introduction of advanced approaches to the organization of the budget process is the imperfection of the strategic planning system in the Russian Federation.

In addition, in conditions of limited financial resources, the question of increasing the effectiveness of their use is particularly acute.

The purpose of this tutorial is a theoretical analysis of the modern budget structure and the basic principles for building the domestic budget system, laid down in the Budget Code of the Russian Federation. The structure of the manual is built in such a way that students of the courses “Public Finance”, “Budget System”, as well as other similar courses, have a complete picture of the functioning of the Russian budget system. The manual focuses on the consideration of such issues as the general foundations of building a public finance system, budget classification, regulation of the revenue and expenditure side of the budget, budgetary federalism, the role of various government bodies in the budget process, the organization of the budget process and the system of public finance statistics.

This textbook is addressed to students of higher educational institutions studying in financial and economic specialties, as well as graduate students of these specialties. It can also be very useful for students of the system of advanced training and retraining of personnel in the field of public administration.

"FINANCIAL PLAN" M. SPERANSKY AND THE PRINCIPLES OF THE RUSSIAN BUDGET SYSTEM

An integral part of the functioning of any state is the budget system, which accumulates public funds necessary to financially support the tasks and functions of the state and local government.

A prominent statesman of the 19th century made a huge contribution to the development of the domestic system of public finances. MM. Speransky. In the work "Finance Plan" M.M. Speransky described the basic principles of building a budget system.

The similarity of the basic theoretical provisions of the “Finance Plan” by M.M. Speransky and the Budget Code of the Russian Federation, adopted in 1998, testifies to the continuity of Russian financial thought and the basic principles of an effective budget policy. “The plans and reflections of Mikhail Speransky acquired unexpected relevance in the last decade of the 20th century, when Russia again realized the need to reform state structures, to solve old questions, to which, as it turned out, everyone was waiting for answers” .

Due to the dire state of Russia's public finances, Emperor Alexander I was forced to deal directly with the problems of the budget. He instructed M.M. Speransky draw up a list for 1810 and formulate the basic principles of Russian budget legislation. This order was due primarily to the fact that in 1809 state revenues amounted to 125 million, and expenses - 230 million rubles. The budget deficit was 105 million rubles, or about 85% of the revenue. The issue of unsecured banknotes reached 600 million rubles, which actually made Russia bankrupt.

MM. Speransky began to reform financial management, based on the ideas of European economists. He invited a well-known and European-educated specialist M.A. Balugyansky. Two months after receiving the assignment, the famous "Plan of Finance" was presented, which consisted of two parts: I - the organization of finance for 1810; II - their device from 1810 to the future. Part I included two sections: the first described the reasons for the adoption of the measures proposed in the Plan; the second outlined the measures themselves and how they would be implemented. Part II contained four sections: expenses; parishes; monetary and credit system; control.

Some economists (A.A. Yalbulganov) suggested that the main ideological influence on the formation of Speransky's financial ideas was A. Smith's Wealth of Nations. Indeed, one of the key financial officers M.M. Speransky M.A. Balugyansky was an expert and popularizer of Smithian ideas in Russia. However, it seems that the impact of the ideas of J. Condorcet and R. Cantillon on Speransky, primarily in the field of managing the issuance of banknotes, encouraging trade, as well as the budget structure, is more obvious.

Speransky's financial initiatives were conditioned by the pressing requirements of contemporary Russian economic life. They relied on the trends that already existed in it, and indicated ways for further development and improvement of the country's budget system. These initiatives were aimed at combating those phenomena that had a negative impact on economic reality.

Speransky's proposals were generally characterized by the systematization of accumulated knowledge and experience in financial management. The "Finance Plan" not only introduced some new elements into it, but also determined the form and order of their arrangement and expression. The organizational and managerial streamlining of the actions of the authorities became an undoubted priority in Speransky's financial undertakings.

MM. Speransky attached paramount importance to the formation legislative framework. He considered one of the main tasks to be the systematization of the existing rules and Russian regulations on the budget system. Unlike the European states of that time, in Russia the state budget did not have the force of law, was a secret and was not published.

In his work, M.M. Speransky singled out the most pressing financial and budgetary problems and suggested ways to solve them. He believed that in order to reorganize Russia's finances, two main requirements should be met: paying debts and equalizing income with expenses. In particular, it was necessary to carry out the following activities: to establish the principle of rational spending of funds; establish government spending "according to receipts"; increase revenues by improving the tax system; give the state budget the status of law; ensure transparency in the approval and execution of the budget.

Almost all of the above principles for constructing the budget system of M.M. Speransky are reflected in the modern budget system of Russia.

For the first time in Russian economic literature, M.M. Speransky in his "Finance Plan" noted the phenomenon of an inflationary spiral, the accounting of which was extremely important in the budget planning of state revenues and expenditures. He described this phenomenon as follows: “When this unfortunate circle, in which prices rise from new debts, and new debts are made necessary from a rise in prices, once it starts, it will be almost impossible to get out of it if, in the middle or at the end of its appeal, the government of its won't stop. But it cannot be stopped without strong measures and important donations.

Since then, inflation in Russia has been regularly taken into account in the preparation of economic policy documents, for example, in preparing the reform of the tax system after the abolition of serfdom in 1861: “In order to judge the actual increase in wages (i.e. taxes. - M.A.), it is necessary to take into account the fact that our monetary unit had a different value in different periods.

In his work, M.M. Speransky pointed out that the main disorder in finance is the disproportion between expenses and income. Their compliance is restored in two ways: by reducing costs and increasing income. Reductions in public spending should be based on the fundamental rule: necessary expenses should be saved, useful ones should be postponed, and unnecessary ones should be completely eliminated. However, as you know, necessity, usefulness and excess are relative concepts.

Under necessary expenses include:

Associated with the implementation of the functions of ensuring the security of the state, both external and internal;

The postponement of which may cause significant damage to the public financial system in excess of the benefits of their postponement, or cause a default on obligations or bankruptcy in the private sector;

Without which, various government bodies will not be able to act and exercise their powers.

Useful expenses include expenses:

Which do not belong to the category of necessary ones, are used to encourage and develop certain sectors of the national economy, and the benefits of which have been proven and obvious;

Without which various government bodies, although they could manage and not stop in their action, but without which temporary difficulties in the economy can occur and management costs increase;

The postponement of which, without violating contractual obligations and without causing losses to the private sector of the economy, may temporarily reduce the economic benefits and revenues received from this sector by the state and society.

To the category unnecessary expenses include expenses that serve luxury, excessive decoration, generosity - all those expenses, the benefits of which are questionable and which can only be tolerated if there is additional income.

Creating his own classification of expenses, M.M. Speransky identified five criteria for their separation.

The first criterion is by type management. In other words, which authority (ministry, department) makes these expenses. Such a division is, according to Speransky, the least significant. After all, from the fact that the costs will be scheduled according to their different names, neither "transparency" nor savings will be able to occur. This is necessary for accounting and direction financial resources according to departmental affiliation.

The second criterion is the degree need. Expenses in this regard are divided into necessary, useful, redundant, unnecessary and useless. General rule for all necessary expenses: they must be made from general and permanent income. Useful expenses should be made from “special” income, less permanent and generated, as a rule, from the implementation of the very measures for which these expenses were previously incurred. Such expenditures are useful only when they are made as the branches of the national economy develop, and all premature expenditures of this kind are inefficient. Excessive spending can only be allowed from the balance of income from previous periods (better if two or more years) and only after the repayment of existing debts of the state.

Useless expenses should never be made. According to Speransky, in a good state economy, every time the government makes useless expenses, it harms itself and stops the efforts of private industry, leads it astray, gives a false direction to capital, raises prices, introduces luxury and damages people's morality.

Excessive expenses may consist not only in useless expenses, but also in the most useful and even necessary items. After all, when more is spent on any event than is required, or the most convenient means are not used, then there is a waste of forces and means. However, useful (and even redundant) expenditures may become necessary when, over time, the development of capital and entrepreneurship increases significantly.

The third criterion is space expenses. In this regard, expenditures are divided into national, provincial, county and volost. The subject of spending budget funds determines their place in one of the subjects of territorial division. National expenditures must be met from national revenues, provincial - from provincial, etc. However, all state expenditures, whatever their area, in their distribution, assignment and reporting, must be subject to general universal budgetary rules.

In an efficient financial system, it cannot be allowed that only a part of income and expenses is centrally calculated and accounted for, and all the rest are distributed arbitrarily and inappropriately. The government must know not only what is happening with the manager of budgetary funds, but also how much and what resources are collected in the state in the form of taxes and fees and used as public spending. Without such information, the government can neither effectively spend nor calculate revenues.

The fourth criterion for classifying expenses is their urgency. It lies in the fact that they are ordinary or extraordinary. No ordinary income can suffice for extraordinary expenses, unless the government leaves and keeps large reserves every year, which may not be rational. According to Speransky, for extraordinary expenses, not money should be in reserve, but ways to obtain them.

Fifth criterion - stability. Consists in the fact that the total cost can be constant or variable. For example, the salary of civil servants is a constant amount, but contracts and government purchases are variable. Having accepted this classification, it is possible to place all items of expenditure by type so that each type of expenditure will be determined by the place of their use, the degree of necessity, space, time and constancy. This is the only way to set costs for the state and society. Determination of expenses is the first and most significant operation in finance., Speransky argued.

So, the classification of expenses is as follows.

Category I - general state ordinary expenses: 1) necessary; 2) useful; 3) redundant; 4) superfluous; 5) permanent; 6) changing.

II category - provincial expenses: they are divided similarly.

Category III - county expenses: are divided similarly.

Category IV - volost expenses: they are divided similarly.

As a result, M.M. Speransky makes four categories of ordinary expenses and the same number of extraordinary ones. These eight categories represent the general framework of the classification, in which all detailed items of government expenditure are placed.

As you know, at present, taking into account the provisions of the Budget Code of the Russian Federation, three types of budget classification of budget expenditures can be distinguished in the structure of the code for budget classification of budget expenditures:

Functional;

Economic;

Departmental.

Thus, the basic principles of classification of expenses by M.M. Speransky are reflected in the current budget legislation of Russia.

Principles of formation of the revenue base of the state in accordance with the ideas of M.M. Speransky are as follows: taxes should not exhaust the sources of internal wealth; taxes should be distributed egalitarianly; they should not affect the working capital of producers; taxes are charged on net income; they should be collected for the government as cheaply as possible; the tax collection procedure should not oppress the private sector.

Any activity that generates a net annual income may be subject to a tax, but it does not always have to be established. It is impossible for every labor that regularly brings growing profits to regularly raise taxes. An increase in income on a permanent basis in an efficient system of finance can be produced by better distribution of taxes, improvement of the state of tax sources and their expansion.

MM. Speransky gave great attention elements of the tax system. He proposed to liquidate wine farming, reconsider changes in the poll tax, and refuse to collect labor-intensive and inefficient state revenues.

State revenues by sources, according to Speransky, are divided into three main types: taxes and taxes; income from state capitals; income from public property. In addition, it is possible to classify incomes “according to the space of their use”. In this regard, they are divided into general and private, ordinary and extraordinary.

General revenues are those that are established for general government spending, such as the poll tax.

Private revenues are those to which special types of expenses are assigned. So, for the maintenance of channels, a fee from shipping is established. Possible existence specific species expenses peculiar to some province, county or volost, which determines the appointment of a private type of income for this territory.

Ordinary revenues are those whose operation cannot be interrupted by any accidental occurrences and their use is related to permanent state needs. This is the essence of most current income.

emergency income - those that are established for a while and in case of need. To this type of income M.M. Speransky attributed, in particular, the issue of unsecured paper money (banknotes), considering it an emergency tax.

According to modern concepts, this classification is a grouping of budget revenues at all levels of the budget system, based on the current legislative acts that determine the sources of revenue generation for these budgets. Income groups consist of income items that combine their specific types according to sources and methods of receipt.

Later S.Yu. Witte appreciated the proposals for the classification of budget expenditures and revenues, presented by M.M. Speransky, as follows: “Detailed rules for compiling state murals were established in an order to the Minister of Finance in 1811, which was based on financial plan Speransky. However, the estimates drawn up according to this mandate suffered from many shortcomings, and above all, the budgets were far from being the necessary completeness, since many capitals and entire branches of state revenues were concentrated in the hands of individual departments and were not at all included in the general state list. We can say that the estimates of that time were a mechanical combination of the estimates of individual departments, and then incomplete, so that it was completely impossible to judge the general course of the state economy from them. At the same time, we note that the methodology for compiling a classifier, proposed by M.M. Speransky, found application in the budget structure of Russia and was regularly improved.

Government borrowings

According to M.M. Speransky, by making loans, the state achieves a number of positive results. First, it benefits the creditor by taking over the circulation of his capital, which he himself is not in a position to use in the same riskless and profitable way. In return for this, the government, paying certain interest to the creditor, turns the rest of the income in favor of the state. Secondly, it equalizes the tax, affecting by a loan such a part of the income that was not previously included in the economic turnover. By borrowing, the government actively influences the state of the money market, contributing to the establishment of equilibrium on it. Third, by borrowing, it multiplies its sources of income and also significantly increases the amount of financial resources used for spending. Government borrowing, if necessary, can lead to a restriction of the free capital market and significantly affect the characteristics of its development.

Domestic borrowing governments can regulate the flow of external borrowing, provide accounting and payment guarantees. In emergency circumstances, loans make it possible to raise funds for government spending without harming the private sector of the economy.

Two general rules follow from what has been said:

The government must always have an open and moderate loan and use it to pay off debts and improve its revenue base;

In emergencies, there is no more effective means to solve an urgent problem, how to make a loan. The same theory underlies private bills and mortgages that benefit both the public and private sectors of the economy.

Thus, the use of a borrowing tool allows the government to manage public finances more flexibly.

Financial Management and Budget Process

All sources of public revenues and all expenditures must be combined in one department. In order for it to be effective, all income and expenses must be established by an annual estimate (budget) in a specially established manner. Where there is no estimate or annual financial law, or where this law is not enforced, there may be a treasury account (cash) of income and expenses. And then such a state of affairs cannot be considered, according to M.M. Speransky, "true financial management".

There should not be any taxes and expenditures in the budget system of the country without approval and report. Speransky saw the basic principles of the budget process as follows. After consideration of expenses and incomes, they are presented for the highest approval and then become a law for mandatory use in the preparation of all future estimates. Moreover, all expenses are made from the Treasury only at the request of the ministers and under their signature. No budgetary allocation shall exceed the credit opened to a particular ministry in the Treasury within the established time limits. To do this, every month all ministers must submit to the Ministry of Finance a report on the use of loans and a preliminary estimate of the amounts that will be claimed within the next month. The Ministry of Finance does not have the right to make any expenses during the year that are not approved in the budget schedule.

In financial management, Speransky distinguished three components: management of sources of income; capital flow management; general check, or revision of accounts. The first of these managerial tasks belongs to the Minister of Finance, the second to the Minister of the Treasury or the State Treasurer, the third to the Chief Director of Public Accounts or the State Comptroller. These three tasks together form the functions of the Ministry of Finance.

The main subject of activity of the Minister of Finance is the introduction of legislative proposals, as well as the management of sources of income. The issues of the Minister of the Treasury include: acceptance and movement of amounts coming from various sources, including the annual distribution of funds among ministries in accordance with approved estimates, taking into account the timing and places of issue; management of the composition and movement of amounts for the payment of certain debts and their correlation with the benefits of trade and external private credit; management of the composition and movement of amounts to cover emergency expenses. In addition, the Minister of the Treasury oversees the correct receipt of income, ensures the improvement of accounting based on the adoption of its best methodology and increasing the reliability of data.

The most important task of the Chief Director of Public Accounts is to receive and verify the income and expenditure accounts of all governments. This applies not only to national, but also provincial, district and volost incomes and expenses. The main goal is to detect abuses in revenue collection and spending. However, both then and later, as the well-known Russian theorist of finance I. Ozerov noted, “state control in our country is very abnormal. Even if he ascertained the existence of mismanagement or illegal spending of funds, then it is very difficult to recover the incorrectly spent amount from the guilty person.

On the basis of the "Finance Plan" M.M. Speransky, Alexander I issued the Imperial Manifesto “On measures to reduce public debts; on the termination of the release into circulation of new amounts of banknotes and on the rise of certain taxes and duties "of February 2, 1810, which, in particular, stated:

“…We Decided to consider the present Regulations of incomes and expenses and arrange them for the future. In this intention to respect his financial plan, drawn up on the basis of this characteristic part.

When considering the measures proposed in terms of this, state debts attracted the main attention. By opening convenient and reliable loans to industry, they facilitated the movement of capital and encouraged the people's industriousness. With this, they fulfilled the first and main goal of their establishment ...

The first reason for paying debts is to stop their multiplication. But the means acceptable for this current year by the very urgency of the needs are limited to two: all possible reductions in expenditures and an increase in taxes and taxes existing today. Real taxes and taxes at their initial establishment were very moderate, subsequently decreasing with the multiplication of banknotes, they, to the detriment of the treasury, fell in all parts by more than half. This damage during the past years was compensated by internal debts.

Therefore, a moderate increase in taxes, established precisely at that end, in order to abolish and abolish the annual tax in the form of debts that has hitherto existed, in order to lay reliable grounds for their payment, in order to support the very credit of State banknotes, in order to establish a firm start to a better arrangement of finances and, with a one-time effort, block forever their troubles...

From now on, all extraordinary expenses shall be established only after preliminary consideration of submissions from the Ministries in the State Council.

All items of state revenues, no matter what separate administration they are in and no matter what sources they come from, are considered to belong to the Treasury in the same way as they really were in the Treasury. No extradition, no supernumerary appointment of them shall be made except with the prior consent of the Minister of Finance, and according to the same rules by which all expenditures of the Treasury are subject to.

Proposing to reform the system of public financial management, M.M. Speransky sought to strengthen the trust of society, and not to a specific person, but to state institutions as such, protecting the rights of citizens and the integrity of state interests. Almost all parts of the "Finance Plan" were put into practice. But the problems that had accumulated over the years could not be solved overnight. It was especially difficult to refuse to cover budget expenditures through the unsecured issuance of paper money. In addition, the financial position of the State Treasury, despite all the measures taken to strengthen it, turned out to be extremely difficult.

MM. Speransky attributed the problems that arose in the implementation of the proposed measures to the following reasons: weak controls and lack of accurate information on the state of the state economy. In a note submitted by him to Alexander I regarding the improvement of the activities of the ministries, the shortcomings of the ministries of the 1802 model were considered. They consisted, in particular, in the lack of responsibility, “which should not consist only in words, but was at the same time essential”; inaccuracies in the division of affairs, based on the accidental combination of former departments, and not on the natural branches of government.

Instead of the former inefficient mixture of collegial and bureaucratic forms, M.M. Speransky suggested consistently delimiting management structures and linking them into a single whole. The executive role was entrusted to the minister's office and departments with a purely technocratic structure. The Chancellery manages cases that concern not individual parts, but the entire ministry, and distributes cases among departments. The departments are responsible for each specific branch of affairs and are composed of divisions. The task of the departments is to prepare cases submitted for decision to the head of the department or the minister. In order to prevent the Minister from being bound by insignificant details of administration, it is determined exactly which cases can be decided in the department and which are within the exclusive competence of the Minister.

MM. Speransky believed that the essence of the power entrusted to the ministers is to belong solely to the executive order. No law, no new institution, or repeal of an old one, may be enacted by the power of the Minister.

The Ministry of Finance was entrusted with the duty to work out all estimates with comments, draw up overall plan expenses and an approximate estimate of income and submit these materials for consideration by the State Council no later than October of the current year. These initiatives of Speransky approved the principles of reporting and verification of the quality of management. The first detailed budget of Russia, discussed by a permanent state institution, was drawn up by Speransky. Finally, financial arbitrariness was eliminated, and the orders of the authorities were reinforced by the growing trust of society and the publicity of the events being held.

Speransky wrote that if earlier each minister could freely draw from the so-called extraordinary sums, then under the new order everything had to be paid into the annual amount, then almost every ruble was subject to registration in two inspections of the council, often to endure refusals and almost always a decrease, and at the end of everything expect more controller revisions.

As I. Bliokh noted: “The application of Speransky's financial plan did not at all stop his transformative activity in the state system. Speransky's state reform was far from being completed. In the creation of the State Council, financial reporting, etc., only those foundations were laid on which it was supposed to rebuild the entire building of state administration.

In the Manifesto under consideration of Emperor Alexander I, not all the ideas embodied in the note by M.M. were reflected. Speransky "Finance plan". However, in the text of the Manifesto, a normative act of its era, radical changes in the budgetary policy of the state were quite holistically described. He, in essence, laid the foundations of the country's budget system, oriented towards further large-scale economic transformations. I. Ozerov noted that “the essential importance for the development financial system Russia had Speransky’s “Finance Plan”, which was later used as the basis for the “Instruction” to the Minister of Finance ... With the advent of the “Instruction”, we begin the correct annual drawing up of murals.

It should be noted that the main principles of the budget structure (first of all, the legislative formulation of the budget, the classification of budget revenues and expenditures, the motivation for government borrowing, etc.) and the budget process (primarily the technology for adopting and executing the budget, the obligation and methodology for accounting and monitoring the movement of state budget funds, the organization of the management process in the Ministry of Finance, etc.) in Russia, formulated in the “Finance Plan” by M.M. Speransky, have found their development and consistent reflection in the Budget Code of the Russian Federation.

The Budget Code establishes the general principles of the budget legislation of the Russian Federation, the organization and functioning of the budget system of the Russian Federation, legal status subjects of budget legal relations, defines the foundations of the budget process and inter-budget relations in the Russian Federation, the procedure for the execution of judicial acts on foreclosure on the funds of the budgets of the budget system of the Russian Federation, the grounds and types of liability for violation of the budget legislation of Russia.

The Code establishes legal status participants in the budget process, the legal basis for the procedure and conditions for bringing to responsibility for violation of the budget legislation of Russia.

In addition to the Budget Code, the structure of budget legislation also includes federal laws on the federal budget adopted in accordance with it, federal laws on the budgets of state non-budgetary funds of the Russian Federation, laws of the subjects of the Federation on their own budgets, laws of the subjects of the Federation on the budgets of territorial state non-budgetary funds, municipal legal acts representative bodies of municipalities on local budgets, other federal laws, laws of the constituent entities of the Russian Federation and municipal legal acts of representative bodies of municipalities regulating budgetary legal relations.

Normative legal acts adopted in the field of budgetary regulation cannot contradict the Budget Code. In the presence of such a contradiction, the Budget Code shall apply.

The President of the Russian Federation has the right to issue decrees regulating budgetary legal relations, which should not contradict the Budget Code and other regulatory legal acts related to budgetary legislation The Government of the Russian Federation also has the right to adopt regulatory legal acts regulating budgetary legal relations, but only on the basis and in pursuance of the Budget Code, other acts of budgetary legislation and decrees of the President.

If an international treaty of the Russian Federation establishes other rules than those stipulated by the budgetary legislation of the Russian Federation, the rules of the international treaty shall apply. As a rule, the application of international treaties to budgetary legal relations is of a direct nature, with the exception of those cases when their application requires the issuance of additional domestic acts.

Acts regulating budgetary legal relations are not retroactive and apply to relations that have arisen after their entry into force, unless otherwise provided by the Budget Code or federal law.

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

The federal budget is adopted in the form of a federal law, which is approved for the next financial year and planning period and comes into force from the date of its signing. The specified law is subject to publication immediately after its adoption and signing in accordance with the established procedure.

As part of the budgetary process of the Russian Federation, its subjects and municipalities have budgetary powers.

Budget powers - established by the Budget Code and legal acts adopted in accordance with it, regulating budgetary legal relations, the rights and obligations of public authorities (local governments) and other participants in the budgetary process to regulate budgetary legal relations, organize and implement the budgetary process.

As part of the budget Russian Federation includes:

Establishment general principles organization and functioning of the budgetary system of the Russian Federation, the foundations of the budgetary process and interbudgetary relations;

Determination of the bases for the preparation and consideration of draft budgets of the budgetary system of the Russian Federation, approval and execution of budgets of the budgetary system of the Russian Federation, preparation, external verification, consideration and approval of reports on their execution and control over their execution;

Establishing the procedure for drawing up and considering draft federal budgets and budgets of state off-budget funds of the Russian Federation, approving and executing the federal budget and budgets of state off-budget funds of the Russian Federation, exercising control over their execution, drawing up, external verification, consideration and approval of reports on the execution of the federal budget and budgets state off-budget funds, drawing up a report on the execution of the consolidated budget of the Russian Federation;

Drawing up and consideration of draft federal budgets and budgets of state off-budget funds, approval and execution of the federal budget and budgets of state extra-budgetary funds, monitoring their execution, drawing up, external verification, consideration and approval of reports on the execution of the federal budget and budgets of state extra-budgetary funds, drawing up a report on the execution of the consolidated budget;

Establishing the procedure for compiling and submitting to the federal executive authorities the codes of approved budgets of the subjects of the Russian Federation and local budgets, reports on the execution of the consolidated budgets of the subjects of the Federation and other budget reporting;

Determining the procedure for establishing expenditure obligations of public legal entities;

Determination of the procedure for establishing and fulfilling the expenditure obligations of the Russian Federation, their establishment and fulfillment;

Determination of the procedure for establishing and fulfilling the expenditure obligations of the constituent entities of the Federation and municipalities subject to execution at the expense of subventions from the federal budget;

Determination of the bases for the formation of income and the implementation of expenditures of the budgets of the budgetary system of the Russian Federation;

Determination of the procedure for establishing standards for deductions of income from federal taxes and fees, including from taxes provided for by special tax regimes, regional and local taxes to the budgets of the budgetary system of the Russian Federation;

Establishment of standards for deductions from federal taxes and fees, including from taxes provided for by special tax regimes, to the budgets of the budgetary system of the Russian Federation;

Determining the general principles for the provision and forms of interbudgetary transfers;

Determination of the basics of cash services for the execution of budgets of the budget system of the Russian Federation and its implementation;

Establishing the procedure and conditions for the provision of interbudgetary transfers from the federal budget, as well as their provision;

Definition general order and principles of borrowing and providing guarantees of the Russian Federation, subjects of the Federation and municipalities, repayment and service of the state (municipal) debt;

Implementation of government borrowings, provision of state guarantees on behalf of the Russian Federation, provision of budget loans, management of public debt and management of state assets;

Establishing the foundations of the budget classification of the Russian Federation and the general procedure for its application, as well as establishing, detailing and determining the procedure for its application in the part related to the federal budget and state extra-budgetary funds;

Establishing a unified procedure for maintaining budget accounting and reporting for the budgets of the budgetary system of the Russian Federation and budgetary institutions, including reports on cash execution of budgets;

Establishment of unified forms of budget documentation and reporting for the budgets of the budgetary system of the Russian Federation and budgetary institutions, establishment of the grounds and procedure for the temporary exercise by state authorities of the Russian Federation (state authorities of the subjects of the Federation) of certain budgetary powers of state authorities of the subjects of the Federation (local governments);

Temporary exercise of certain budgetary powers of state authorities of the constituent entities of the Federation;

Establishment of the grounds, types of responsibility and procedure for bringing to responsibility for violation of the budget legislation of the Russian Federation;

Establishing the procedure for the execution of judicial acts on foreclosure on funds from the budgets of the budgetary system of the Russian Federation;

Other budgetary powers in accordance with the legislation of Russia.

to budgetary authority. subjects of the Russian Federation applies to:

Establishing the procedure for compiling and considering draft budgets of a constituent entity of the Federation and the budgets of territorial state extra-budgetary funds, approving and executing the budget of a constituent entity of the Federation and budgets of territorial state extra-budgetary funds, exercising control over their execution and approving a report on the execution of the budget of a constituent entity of the Federation and budgets of territorial state extra-budgetary funds;

Drawing up and reviewing draft budgets of a constituent entity of the Federation, budgets of territorial state extra-budgetary funds, approving and executing the budget of a constituent entity of the Federation and budgets of territorial state extra-budgetary funds, monitoring their execution, compiling and approving reports on the execution of the budget of a constituent entity of the Federation and budgets of territorial state extra-budgetary funds, compiling reports on the execution of the consolidated budget of the subject of the Federation;

Establishing the procedure for submitting approved local budgets, reports on the execution of local budgets and other budget reporting established by federal government bodies to the executive bodies of state power of the constituent entities of the Federation;

Establishment and fulfillment of expenditure obligations of the Russian Federation;

Determining the procedure for establishing and fulfilling expenditure obligations of municipalities subject to execution at the expense of subventions from the budget of a constituent entity of the Federation;

Establishment of standards for deductions of income to local budgets from federal taxes and fees, including from taxes provided for by special tax regimes, and regional taxes to be credited in accordance with the Budget Code and legislation on taxes and fees to the budgets of the constituent entities of the Federation;

Establishing the procedure and conditions for the provision of interbudgetary transfers from the budget of a subject of the Federation;

Provision of interbudgetary transfers from the budget of the subject of the Federation;

Establishment of the general procedure and conditions for the provision of interbudgetary transfers from local budgets;

Implementation of state borrowings and provision of state guarantees of the subject of the Federation, provision of budget loans, management of public debt and state assets of the subject of the Federation;

Establishment, specification and determination of the procedure for applying the budget classification of the Russian Federation in the part related to the budget of the subject of the Federation and the budgets of territorial state extra-budgetary funds;

Temporary implementation of certain budgetary powers of local governments;

In the case and in the manner provided for by the Budget Code of the Russian Federation, federal laws and the laws of the constituent entities of the Federation adopted in accordance with them, establishing liability for violation of the regulatory legal acts of the constituent entities of the Federation on the regulation of budgetary legal relations;

Other budgetary powers related to the budgetary powers of state authorities of the constituent entities of the Federation.

And finally municipalities have the following budgetary powers within the budgetary process:

Establishing the procedure for drawing up and considering a draft local budget, approving and executing the local budget, monitoring its implementation and approving a report on the implementation of the local budget;

Drawing up and reviewing a draft local budget, approving and executing the local budget, monitoring its implementation, compiling and approving a report on the implementation of the local budget;

Establishment and execution of expenditure obligations of the municipality;

Determining the procedure for providing interbudgetary transfers from local budgets, providing interbudgetary transfers from local budgets;

Implementation of municipal borrowings, provision of municipal guarantees, provision of budget loans, management of municipal debt and management of municipal assets;

Establishment, specification and determination of the procedure for applying the budget classification of the Russian Federation in the part related to the local budget;

In the case and in the manner provided for by the Budget Code and other federal laws, the establishment of liability for violation of municipal legal acts on the regulation of budgetary legal relations;

Other budgetary powers assigned by the Budget Code to the budgetary powers of local governments.

test questions

1. What is the main essence of public finance?

2. Define a budget.

3. List the budgetary powers of the Russian Federation, its subjects and municipalities.

4. What normative document currently regulates the basic principles of building the budget system? What are its main functions?

5. In what cases can the government adopt normative legal acts regulating budgetary legal relations?

FOUNDATIONS OF THE RUSSIAN BUDGET SYSTEM AND BUDGET CLASSIFICATION

At present, the Russian Federation has adopted three-tier budget system, including the federal budget and the budgets of state non-budgetary funds of the Russian Federation, the budgets of the constituent entities of the Russian Federation and the budgets of territorial state non-budgetary funds and local budgets, including the budgets of various municipalities.

The federal budget and the budgets of state non-budgetary funds of the Russian Federation are intended to fulfill the expenditure obligations of the Russian Federation.

Within the framework of the budgets of the constituent entities of the Russian Federation (regional budgets) and the budgets of territorial state non-budgetary funds, the fulfillment of expenditure obligations of the constituent entity of the Russian Federation is ensured.

The budget of the municipality (local budget) is intended to fulfill the spending obligations of the municipality.

All these budgets are developed and approved in the form of federal laws, laws of the constituent entities of the Russian Federation and legal acts of representative bodies of local self-government, respectively.

The federal budget and the set of consolidated budgets of the constituent entities of the Russian Federation (excluding interbudgetary transfers between these budgets) form consolidated budget of the Russian Federation.

Similar to the federal level, the budget of a constituent entity of the Russian Federation and the set of budgets of the municipalities included in it (excluding interbudgetary transfers between these budgets) form consolidated budget of the subject of the Russian Federation.

Budget municipal district(district budget) and the set of budgets of urban and rural settlements included in its composition (excluding interbudgetary transfers between these budgets) form consolidated budget of the municipal district.

Starting from 2008, the draft federal budget and draft budgets of the state non-budgetary funds of the Russian Federation are drawn up and approved for a period of three years - the next financial year and planning period.

The draft budget of a constituent entity of the Russian Federation and projects of territorial state extra-budgetary funds (projects of local budgets) can be drawn up and approved for a period of one year or three years.

However, the budget legislation establishes a norm that if the draft budget of a constituent entity of the Russian Federation (local budget) is drawn up and approved only for the next financial year, the highest executive body of state power of the constituent entity of the Russian Federation (local administration) develops and approves the medium-term financial plan of the constituent entity of the Russian Federation (municipal formation).

An important role in the functioning of the modern budget system is played by budget classification of the Russian Federation, which is a grouping of income, expenses and sources of financing deficits of the budgets of the budget system of the Russian Federation, used for the preparation and execution of budgets, preparation of budget reporting, ensuring comparability of budget indicators of the budget system of the Russian Federation.

The Federal Law No. 115-FZ dated August 15, 1996 “On the Budget Classification of the Russian Federation”, which was currently in force, has become invalid. From January 1, 2008, the budget classification is based on the Budget Code.

At the same time, the Ministry of Finance of Russia was granted the right to determine the principles of appointment, the structure of budget classification codes, as well as the assignment of codes to the components of the budget classification.

Improving the budget classification has become one of the priority areas in the framework of the reform of the public finances of the Russian Federation. The modern budget classification is close to the requirements of international financial reporting standards and is integrated with the chart of accounts of budget accounting based on the accrual method.

The budget classification of the Russian Federation includes:

Classification of budget revenues;

Classification of budget expenditures;

Classification of sources of financing budget deficits;

Classification of operations of public legal entities (classification of operations of the public administration sector).

Classification of budget revenues is a grouping of revenue sources of budgets of all levels of the budget system of the Russian Federation.

The classification code for budget revenues of the Russian Federation consists of:

code of the chief administrator of budget revenues;

income type code;

income subtype code;

classification code for operations of the general government sector related to budget revenues.

The list and codes of the main administrators of budget revenues, the types assigned to them, subtypes of budget revenues are approved by the law (decision) on the relevant budget.

The income type code includes a group, subgroup, item, subitem and income element.

Groups and subgroups of budget revenues that are common for the budgets of the budgetary system of the Russian Federation are:

Tax and non-tax revenues:

– taxes on income, income;

– taxes and contributions for social needs;

– taxes on goods (works, services) sold on the territory of the Russian Federation;

– taxes on goods imported into the territory of the Russian Federation;

– taxes on total income;

– property taxes;

– taxes, fees and recurring user fees natural resources;

– National tax;

– debts and recalculations on canceled taxes, fees and other obligatory payments;

– income from foreign economic activity;

– income from the use of state and municipal property;

– payments for the use of natural resources;

– income from rendering paid services and reimbursement of state expenses;

– income from the sale of tangible and intangible assets;

– administrative fees and charges;

– fines, sanctions, compensation for damages;

– revenues of the budgets of the budgetary system of the Russian Federation from the return of the balances of subsidies and subventions of previous years;

– return of balances of subsidies and subventions of previous years;

– other non-tax revenues;

Free donations from:

– non-residents;

- other budgets of the budgetary system of the Russian Federation;

– state (municipal) organizations;

– non-governmental organizations;

– supranational organizations;

- other gratuitous receipts.

The list of articles and sub-items of budget revenues, uniform for the budgets of the budgetary system of the Russian Federation, is approved by the Ministry of Finance of Russia.

The income element code is set depending on the authority to establish and regulate legal regulation budget revenues and corresponds to the budget of the budgetary system of the Russian Federation. So, element 01 is set for the federal budget, 02 for the budget of a constituent entity of the Russian Federation, 05 for the budget of a municipal district, etc.

To detail receipts by income classification codes, the income subtype code is used.

Classification of General Government Operations(KOSGU) is a grouping of transactions carried out in the public administration sector, depending on their economic content.

KOSGU consists of the following groups:

100 "Income";

200 "Expenses";

300 "Receipt of non-financial assets";

400 "Disposal of non-financial assets";

800 "Reduction of liabilities".

The classification of operations of the general government sector (digits 18–20 of the budget revenue classification code) in group 100 “Revenues” is represented by the following items:

110 "Tax income";

120 "Income from property";

130 "Income from the provision of paid services";

140 "Amounts of forced withdrawal";

150 "Gratuitous receipts from budgets";

160 "Contributions for social needs";

170 "Income from operations with assets";

180 "Other income".

Classification of budget expenditures represents a grouping of expenditures of budgets of all levels and reflects the direction of budgetary funds for the performance by units of the public administration and local government sector of the main functions, the solution of socio-economic problems.

The classification of expenses consists of:

code of the main manager of budgetary funds;

code of the section, subsection, target item and type of expenses;

classification code for general government transactions related to budget expenditures.

The code for the classification of expenses is 20 characters and has the following structure: code of the main manager of budget funds - 3 characters, section - 2, subsection - 2, code of the target item, including the program section, - 7, type of expenditure code - 3, classification code for operations of the public sector management related to budget expenditures - 3 characters.

The classification of budget expenditures contains 11 sections, reflecting the direction of financial resources for the implementation of the main functions of the state. The sections are detailed by 95 subsections specifying the direction of budgetary funds for the performance of state functions within the sections.

The sections of classification of budget expenditures are presented as follows:

0100 "National issues";

0200 "National Defense";

0300 National Security and Law Enforcement;

0400 "National economy";

0500 "Housing and communal services";

0600 "Environmental Protection";

0700 "Education";

0800 "Culture, cinematography, mass media";

0900 "Health care, physical culture and sports";

1000 "Social policy";

1100 "Intergovernmental transfers".

The list of the main administrators of the funds of the federal budget, the budget of the subject of the Russian Federation, the budgets of state off-budget funds, the local budget is established by the law (decision) on the corresponding budget as part of the departmental structure of expenditures.

Sections and subsections of the classification of expenses are uniform and are used in the preparation, approval and execution of budgets of all levels of the budgetary system of the Russian Federation.

For example, section 0700 "Education" is represented by the following subsections:

0701 "Preschool education";

0702 "General education";

0703 "Primary Vocational Education";

0704 "Secondary vocational education";

0705 "Professional training, retraining and advanced training";

0706 "Higher and postgraduate professional education";

0707 "Youth policy and health improvement of children";

0708 "Applied scientific research in the field of education";

0709 "Other issues in the field of education."

The list and codes of target articles and types of budget expenditures are approved as part of the departmental structure of expenditures by a law (decision) on the budget or, in cases established by the Budget Code, by a consolidated budget breakdown of the relevant budget.

Target articles and types of budget expenditures are formed in accordance with expenditure obligations to be fulfilled at the expense of the relevant budgets.

Each public regulatory obligation, a long-term target program (subprogram), a separate function (sphere, direction) of activities of state authorities (local governments), a project for budget investment that falls under the criteria established in accordance with the Budget Code, is assigned unique codes of target articles and types of expenditures of the corresponding budget.

Single for the budgets of the budgetary system of the Russian Federation, the items of operations of the general government sector in group 200 "Expenses" are:

210 “Remuneration of labor and accruals for payments on remuneration”;

220 "Payment for works, services";

230 "Servicing the state (municipal) debt";

240 "Gratuitous transfers to organizations";

250 "Gratuitous transfers to budgets";

260 "Social security";

290 "Other expenses".

As part of the federal law on the federal budget, departmental structure of budget expenditures, which represents the distribution of budgetary appropriations provided for by the law on the budget for the corresponding period to the main managers of budgetary funds, by sections, subsections, target articles and types of expenses of the budget classification of the Russian Federation.

If the expenditure side of the budget exceeds its revenues, a budget deficit arises, requiring borrowed funds to cover the difference. There are currently enough wide range sources of financing budget deficits, classification which is a grouping of sources of financing budget deficits at all levels of the budget system of the Russian Federation, including the budgets of state off-budget funds.

The classification code for sources of financing budget deficits consists of 20 categories and includes:

code of the chief administrator of budget deficit financing sources (1–3 categories);

code of the group, subgroup, article and type of source of financing of budget deficits (4-17 categories);

classification code for operations of the general government sector related to sources of financing budget deficits (18–20 categories).

Chief administrator of budget revenues - body of state power, body of local self-government, body of local administration, body of management of the state extra-budgetary fund, the Central Bank of the Russian Federation, other organization, which have administrators of budget revenues and (or) are administrators of budget revenues, determined by the law (decision) on the budget.

Budget Deficit Financing Sources Administrator- a public authority, a local self-government body, a local administration body, a state non-budgetary fund management body, another organization entitled, in accordance with the Code, to carry out operations with sources of financing the budget deficit.

The list of chief administrators of sources of financing budget deficits is approved by the law (decision) on the relevant budget.

Groups and subgroups of sources of financing budget deficits are established by the budgetary legislation of the Russian Federation and are uniform for the budgets of the budgetary system of the Russian Federation.

The classification of sources of financing budget deficits includes the following groups:

000 01 00 00 00 00 0000 000 “Sources of internal financing of budget deficits”;

000 02 00 00 00 00 0000 000 "Sources external funding budget deficits.

Groups, in turn, are divided into subgroups.

Further detailing of subgroups of the code of sources of financing of budget deficits is carried out by means of articles and types of sources of financing of budget deficits. At the same time, the six-digit code of the article of the sources of financing budget deficits is detailed by the sub-article and the element, respectively, 3–4 and 5–6 characters of its six-digit code.

At the same time, the element of sources of financing budget deficits reflects the belonging of the source of financing the budget deficit to the corresponding budget of the budget system of the Russian Federation and coincides with the code of the element of budget revenues.

Within the type of source (14-17 digits of the 20-digit code for the classification of sources of financing budget deficits) legislative acts constituent entities of the Russian Federation or by decision of municipalities, further detailing of sub-items of sources of financing budget deficits is carried out (if necessary), taking into account the specifics of the execution of the corresponding budgets.

The list of articles and types of sources of financing deficits in the budgets of the constituent entities of the Russian Federation and local budgets is approved by the law on the relevant budget when approving the sources of financing its deficit.

The classification of general government operations related to sources of financing budget deficits (18-20 categories of the classification code of sources of financing budget deficits) is determined by a three-digit classification code of general government operations, and includes the following sources:

171 "Income from the revaluation of assets";

310 "Increase in the value of fixed assets";

410 "Decrease in the value of fixed assets";

500 "Receipt of financial assets";

510 "Receipt to the accounts of budgets";

520 "Increase in the value of securities, except for shares and other forms of participation in capital";

530 "Increase in the value of shares and other forms of participation in capital";

550 "Increase in other financial assets";

600 "Disposal of financial assets";

610 "Disposal from budget accounts";

620 "Decrease in the value of securities, except for shares and other forms of participation in capital";

630 "Decrease in the value of shares and other forms of participation in capital";

650 "Decrease in other financial assets";

700 "Increase in liabilities";

710 "Increase in debt on domestic debt obligations";

720 "Increase in debt on external debt obligations";

800 "Reduction of liabilities";

810 "Decrease in debt on domestic debt obligations";

820 "Decrease in debt on external debt obligations."

The functioning of the domestic budget system implies the unity of the applied budget classification. The budget classification of the Russian Federation in terms of classification of budget revenues, classification of budget expenditures, classification of sources of financing budget deficits, classification of operations of the public administration sector is the same for budgets of all levels of the budget system.

test questions

1. Name all levels of the domestic budget system and explain the logic of its construction.

Notes

"Plan of Finance" (1810) M.M. Speransky was first published in 1885 in the Collection of the Imperial Russian Historical Society (vol. 45) "Financial documents of the reign of Emperor Alexander I". Preparing these materials for publication, the historian A. Kulomzin entitled them "Finance Plan", based on the term mentioned in the Manifesto of Alexander I of February 2, 1810, containing financial ideas Speransky. Recently, the text of the Plan of Finance has been reprinted in the collection At the Origins of Financial Law, ed. prof. A. Kozyrina (M.: Statut, 1998. S. 35–98).

Heller M. History of the Russian Empire. T. 2. M.: MIK, 1997. S. 265.

To the most important work about M.M. Speransky as a financier include: Korf M. Life of Count Speransky. T. 1–2. SPb., 1861; Dovnar-Zapolsky M. Political ideals of M.M. Speransky. M., 1905; History of Russian economic thought. T. 1. Part 2. M., 1958; Nolde A.E. MM. Speransky. Biography. Moscow: MShPI, 2004; Tomsinov V.A. Speransky. M .: Young Guard, 2006.

More details about M.A. Balugyansky, see: Stein W. Essays on the development of Russian socio-economic thought of the 19th–20th centuries. L.: LGU, 1948. S. 29–41.

Cm.: Yalbulganov A.A. Mikhail Mikhailovich Speransky. S. 24.

Cm.: Cantillon R. Essai sur la nature du commerce en general (1755). Paris: INED, 1997; Condorcet M. Memoires et discours sur les monnaies et les finances (1790–1792). Paris: L "Harmattan, 1994.

The issues of monetary policy considered in the "Plan of Finance" (management of bank notes and government lending) are not the subject of this lecture.

See lecture 3 of this study guide.

Speransky M. Financial Plan // Collection of the Imperial Russian Historical Society. T. 45. St. Petersburg, 1885.

Proceedings of the commission, the highest approved for the revision of the system of taxes and fees. Vol. 3. Part 2. On changing the per capita tax system. St. Petersburg: V. Bezobrazov, 1869. S. 7.

Speransky M. Decree. op.

Subsequently, methods for solving the problem of increasing the efficiency of drinking fees, proposed by M.M. Speransky, were in demand. See: Information on drinking fees in Russia, compiled by the State Chancellery for the Department of State Economy. SPb., 1860.

Witte S.Yu. Summary of lectures on the national and state economy, delivered to His Imperial Highness Grand Duke Mikhail Alexandrovich in 1900-1902. M.: Nachala, 1997. S. 386–387.

See, for example: General counting charter. Code of Laws of the Russian Empire, compiled by the order of Emperor Nicholas I. T. 8. Part 2. St. Petersburg, 1857.

The main types of public finance management coincide with the main areas of corporate finance management. See for example: Afanasiev M. Corporate governance at Russian enterprises. Moscow: Inter-expert, 2000.

Ozerov I. How people's money is spent in Russia (criticism of the Russian expenditure budget and state control). M.: A. Poplavsky, 1907. S. 190.

Complete collection of laws of the Russian Empire since 1649. T. XXXI. 1810–1811, No. 24.116. SPb., 1830. S. 52–60.

Blyoch I. Finances of Russia in the 19th century. History - Statistics. T. 1. St. Petersburg: M.: Stasyulevich, 1882. S. 382.

Ozerov I. Basics financial science. Issue. II. M .: Sytin Printing House, 1914. S. 36.

End of free trial.