Principles of state budget management

2020 ◽  
pp. 130-135
Author(s):  
О.В. Доброскок
Keyword(s):  
Russian Federation ◽  
Financial Management ◽  
Public Management ◽  
Municipal Finance ◽  
Budget Management ◽  
State Budget ◽  
Finance Management ◽  
Strategic Goals ◽  
Budget Policy ◽  
The Russian Federation

Принципы бюджетного менеджмента являются основой организации государственной системы управления финансовыми ресурсами на макроуровне, реализующей стратегические цели и текущие задачи бюджетной политики государства. Перечень принципов бюджетного менеджмента должен быть достаточным, научно обоснованным и иметь практическое применение в государственном менеджменте различного уровня. В статье рассмотрены принципы построения бюджетной системы Российской Федерации, принципы финансового менеджмента, принципы управления государственными и муниципальными финансами, общие принципы управленческих систем. В результате исследования проведен анализ принципов бюджетного менеджмента, предложен расширенный перечень принципов, в том числе учитывающий положения Конституции Российской Федерации, дано теоретическое обоснование предложенных принципов. The principles of budget management lay down the foundations of the organization of the financial resources management state system at the macro level, which implements strategic goals and present-day problems of the state budget policy. The list of the budget management principles should be sufficient, scientifically substantiated and have practical application in public management at various levels. The article examines the principles of building the budget system of the Russian Federation, the principles of financial management, public and municipal finance management, as well as general principles of management systems. In the course of the study, the analysis of the budget management principles was carried out. As a result, an extended list of principles, in which the provisions of the Constitution of the Russian Federation are taken into consideration, was proposed. A theoretical justification of the proposed principles was given.

State budget management in the Russian Federation

2021 ◽  
Vol 27 (3) ◽  
pp. 649-671
Author(s):  
Andrei G. LUKIN
Keyword(s):  
Russian Federation ◽  
Financial Management ◽  
The State ◽  
Second Phase ◽  
Budget Management ◽  
State Budget ◽  
Management Structure ◽  
Public Financial Management ◽  
Budget Reform ◽  
The Russian Federation

Subject. This article explores the theoretical foundations of the present State budget management structure in Russia. Objectives. The article aims to justify the need to reform the structure of the State budget management in the Russian Federation in order to increase susceptibility and adaptability to new goals and objectives, as well as to new methods of public financial management. Methods. For the study, I used the methods of analysis and synthesis, generalization, abstraction, induction, and modeling. Results. Using budgeting tools, I show that the development of the State budget management structure in the Russian Federation was stopped after the second phase of budget reform. This led to the formation of a cumulative system for managing the State financial resources, which effectively excluded any influence of the public treasurers on the financial activities of inferior treasurers and recipients of budget funds. Such a structure does not provide an opportunity to assess and monitor the effectiveness of budget funds use by subordinate organizations. It also fails to create an effective system for managing budgetary risks, especially the risks of deviant activities of government employees. Conclusions. The article concludes that within the framework of the current stage of budget reform in the Russian Federation, based on the methodology of budgeting and domestic practices of public financial management, it is necessary to continue developing an effective structure of State budget management. Otherwise, the implementation of large-scale national projects and budget reform itself is under threat of failure.

State and municipal finance

2020 ◽  
Author(s):  
Nadezhda Semenova ◽  
Svetlana Artemyeva ◽  
Svetlana Busalova ◽  
Ol'ga Eremina ◽  
Svetlana Makeikina
Keyword(s):  
Russian Federation ◽  
Educational Institution ◽  
The State ◽  
Federal State ◽  
Budget Process ◽  
Municipal Finance ◽  
Master's Degrees ◽  
Finance Management ◽  
The Russian Federation ◽  
State Educational

The textbook reveals the theoretical and practical foundations of the organization of state and municipal finance. It examines the economic role and functions of the state, the current state of the state and municipal sectors of the economy, public finance management, the essence of the budget and state extra-budgetary funds, the organization of the budget process. Priorities and main directions of development of the budget structure and budget system of the Russian Federation, tendencies of development of sovereign funds of the state as a monetary resource are analyzed. Special attention is paid to the formation and implementation of the budget policy of the Russian Federation, the formation of inter-budgetary relations, trends in the development of public credit and public debt, the peculiarities of the provision of state (municipal) services and procurement. The content of the textbook meets the requirements of the Federal state educational institution IN the areas of bachelor's and master's degrees of the enlarged group of specialties 380000 "Economics and management". The textbook is intended for students, postgraduates and teachers of economic and managerial areas of training, students of courses and faculties of qualification improvement, employees of financial authorities and persons independently studying state and municipal Finance.

scholarly journals Breaking the Budget Rule to Rescue Economy

2020 ◽  
Vol 17 (5) ◽  
pp. 16-25
Author(s):  
A. Yu. Chalova
Keyword(s):  
Russian Federation ◽  
Large Scale ◽  
Federal Budget ◽  
State Regulation ◽  
State Budget ◽  
Economic Development Policy ◽  
Russian Economy ◽  
State Finance ◽  
Budget Policy ◽  
The Russian Federation

A high degree of uncertainty in the future development of global and Russian economy due to the corona-virus epidemic proliferation, the global economic downfall, which followed the introduction of quarantine measures in some countries make the issue of changes in state budget policy in the Russian Federation more and more acute. Despite the seeming finance stability of the budget system of the Russian Federation characterized by the surplus federal budget during two previous years and min deficit budgets of other levels, it still depends on external factors of the economic development. Policy of the Ministry of Finance aimed at adjustment of federal budget fund use to fluctuations of global oil prices within the frames of the budget rule can form considerable reserves, but at the same time it can cause a drop in investment and consumer demand and sl ow down in economy development. This approach to developing and implementing budget policy could ruin the budget essence as an active tool of state regulation of economy, especially in current conditions. Transforming the model of obligatory balance of the federal budget and accumulating sovereign reserves in conditions of growth absence in Russian economy for the large-scale stimulation of the population and business demand require scientifically grounded approach. New economic conditions demonstrate the necessity to provide well-balanced parameters of the federal budget within the frames of the budget rule. The possibility to combine these goals depends on degree of realizing key budget risks and stability of state finance to them. The article carried out modeling of key parameters of the federal budget depending on risk defining factors and effective restrictions by the budget rule provided an opportunity to advance a hypothesis that the basis of the long-term balance of Russian federal budget is formed by a new model of state budget policy leaning on the alternative use of finance tools and acceptable easing of budget rule restrictions.

scholarly journals Digitalization in Public Finance Management

2020 ◽  
pp. 146-158
Author(s):  
Olga Glazunova ◽  
Viktorija Glazunova
Keyword(s):  
Public Finance ◽  
Information System ◽  
Russian Federation ◽  
Financial Management ◽  
Budget Process ◽  
Finance Management ◽  
Integrated Information System ◽  
The Russian Federation ◽  
Budget System ◽  
Integrated Information

The article is devoted to the development of information technologies in the field of public finance management. The purpose of the work is to detail the functioning of “Electronic Budget” state integrated information system of public finance management, to justify its creation and development. In order to achieve the goal, the functionality of the information system is disclosed, its purpose is to be able to familiarize citizens with the activities of organizations of the public administration sector and public legal entities for monitoring and, as a result, to improve the quality of financial management. Regulatory legal documents regulating the operation of “Electronic Budget” State Integrated Information System (SIIS) and establishing the powers of the Ministry of Finance of the Russian Federation and the Federal Treasury as operators of the information system, topical issues of information publication by participants of the information system, importance of filling the integrated portal of the budget system of the Russian Federation with information are considered. The results of analyzing the completeness and relevance of publishing relevant information on the integrated portal of the budget system by chief administrators of budget funds of the federal budget as of October 1, 2019, financial bodies of subjects of the Russian Federation and management bodies of territorial state extrabudgetary funds as of May 1, 2019 and October 1, 2019 in terms of publication forms, as well as prospects of publication in 2020 are shown. The analysis shows the lack of informational system participants’ activity in publishing information established by normative legal acts, as well as the existing shortcomings of the “Electronic Budget” SIIS. The results of the study can be used both by specialists in the field of finance, participants of “Electronic Budget” SIIS of public finance management, and citizens interested in the budget process of the Russian Federation and implementing national projects in the country.

scholarly journals Medium-Term Budget Planning in Ukraine: The Problems and Prospects for Implementation

2021 ◽  
Vol 4 (519) ◽  
pp. 190-195
Author(s):  
A. V. Nechyporenko ◽  
Keyword(s):  
The State ◽  
Planning System ◽  
The European Union ◽  
Medium Term ◽  
State Budget ◽  
Budget Planning ◽  
Finance Management ◽  
Effective Implementation ◽  
Strategic Goals ◽  
Budget Policy

The article is aimed at disclosing and substantiating the peculiarities of the introduction and implementation of medium-term budget planning in Ukraine. Medium-term budget planning is defined as an approach to planning and managing public finances, which expands the horizon for the formation of budget policy for three to five years and allows to plan and forecast budget revenues and expenditures necessary for the implementation of strategic goals of the State budget policy in the medium term. The article considers the main functions of the medium-term budget planning system. It is noted that the European Union is assessing the development of medium-term planning, namely: the «Quality Index», which provides for the highest assessment according to five criteria. In Ukraine, medium-term planning accounts for about 65% of the expenditures of the national governance sector. Medium-term budget planning should become an important instrument for public finance management, which will not only allow to have a high-quality and sound financial plan for the medium perspective, but will also be the basis for the development of the State-based socio-economic policy. Both the advantages and the disadvantages of medium-term budget planning are considered, attention is also paid to the disclosure of factors that currently hinder the development of both the State itself and the mechanism of implementation of medium-term budget planning in Ukraine. The directions and measures that should be taken to ensure the development of medium-term budget planning in Ukraine are substantiated, as well as the positive consequences of the effective implementation and implementation of medium-term budget planning in the country are determined.

scholarly journals Indicative Monitoring of Implementing Municipal Programs

2019 ◽  
pp. 169-180
Author(s):  
Olga Lomovtseva ◽  
Alexander Mordvintsev ◽  
Roman Dubov
Keyword(s):  
Russian Federation ◽  
Standard Procedure ◽  
Reference Points ◽  
Municipal Finance ◽  
Management Decisions ◽  
Finance Management ◽  
Use Of Resources ◽  
Development Goals ◽  
The Russian Federation ◽  
The Government

The article analyses the relevance and necessity of developing a system of monitoring indicators of municipal programs by local self-government bodies in connection with adopting the Program of the Government of the Russian Federation concerning improving the efficiency of the public municipal finance management. Indicative monitoring of municipal programs is necessary for municipal authorities to adjust both individual indicators and programs in general in a timely manner. This provides an opportunity to manage the effectiveness of programs as well as to match the development goals of social and economic systems at different levels, including national goals. The basis of the indicative approach to the management of municipal programs is the existence of a long-term strategy for the social and economic development of the municipality, as well as a set of economic regulators. The basis of the monitoring is evaluating intermediate indicators of programs (reference points of implementation), monitoring the implementation of programs: final indicators, taking management decisions concerning the adjustment. The article proposes creating and applying a unified standard procedure for assessing the effectiveness of municipal programs, and gives recommendations to local selfgovernment bodies on the use of various methods of assessing the achievement of target indicators. As a result, municipalities will be able to control the use of resources and determine the strengths and weaknesses of their territory, which will allow taking timely and informed management decisions. The authors propose the method of monitoring the indicative indicators of programs. The unified methodology will allow comparing municipal entities of the Russian Federation according to the level of development, identifying and spreading successful practices of implementing municipal programs and their efficiency management. The paper presents the results of testing the methodology using the municipality of Volgograd as an example.

scholarly journals The main directions of state regulation of vegetable subcomplex in the Russian Federation in the period 2016−2018

2020 ◽  
Vol 9 (27) ◽  
pp. 82-91
Author(s):  
Oleg Ilyasovich Katlishin ◽  
SettingsAnastasiya Aleksandrovna Yarushina
Keyword(s):  
Russian Federation ◽  
Current System ◽  
State Regulation ◽  
The State ◽  
Vegetable Production ◽  
State Budget ◽  
Vegetable Products ◽  
Budget Policy ◽  
The Russian Federation ◽  
Perm Region

The vegetable growing sector plays a crucial role for the national economy, acting as a supplier of the most valuable food products for the country's population. Therefore, the purpose of this article was to analyze the current system of state regulation of the vegetable growing industry in the Russian Federation both at the federal and regional levels (for example, Perm Region) for the period 2016−2018. This goal requires the decision of following tasks: 1) analysis of the state budget policy of the vegetable growing industry at the federal and regional levels (for example, Perm Region); 2) analysis of vegetable subcomplex in the Russian Federation and Perm Region; 3) the study of the aggregate balance (consolidated market) of vegetable products at the federal and regional levels; 4) assessment of the effectiveness of the applied instruments of state regulation; 5) development of methods for improving the state of the vegetable growing industry and improving the system of its state regulation. The scientific research hypothesis is based on the assumption that the methods of state regulation of the vegetable growing industry influence the economic indicators of its development. The study analyzed the retrospective dynamics of vegetable production in the Russian Federation and Perm Region for the period 2016–2018. The structure of gross harvests of vegetables for all categories of producers is considered.

scholarly journals Goals in the Management of Regional Finances:  А Logical-Content Analysis of State Programs

2019 ◽  
Vol 9 (2) ◽  
pp. 50-61
Author(s):  
R . V. Erzhenin
Keyword(s):  
Russian Federation ◽  
Financial Management ◽  
Poor Quality ◽  
Government Programs ◽  
Formal Approach ◽  
Logical Content ◽  
Budget Policy ◽  
The Subject ◽  
The Russian Federation ◽  
State Programs

The transition to the formation of budgets on the basis of the program-target method is one of the significant achievements of the budget policy pursued in russia in terms of increasing the budget expenditures efficiency. According to the audit and accounting bodies, the implementation of state programs in many strategic areas has not yet led to the expected increase in the effectiveness of budget spending. The ineffectiveness of using state programs is largely due to their poor-quality training. The subject of this study has been selected methodological approaches to assessing the quality of the preparation of state programs in the field of financial management at the level of the subject of the russian federation. The logical and informative analysis of selected from open sources texts of government programs was carried out on the basis of the quality assessment methodology developed by the author and supporting the principle of targeted decomposition. The results of the analysis of the main parameters of state financial management programs indicate the formal approach of the regions of the russian federation to the program texts design. According to the author, to improve the efficiency of financial management, it is necessary to develop special budgeting models for this sphere, including both process and project management principles.

scholarly journals Problems of the Balance of the State Budget and Economic Growth in the Russian Federation

2020 ◽  
pp. 159-169
Author(s):  
Alexander Velichko
Keyword(s):  
Economic Growth ◽  
Russian Federation ◽  
Structural Changes ◽  
Federal Budget ◽  
The State ◽  
State Budget ◽  
Economic Interests ◽  
Budget Policy ◽  
The Russian Federation ◽  
Budget System

The budget policy pursued in the Russian Federation in recent years has generated a number of negative trends, including a reduction in the resource potential of the budget system. A model of the budget mechanism for regulating socio-economic processes is considered. All blocks of the budget mechanism operate using various methods, that is, techniques, methods and conditions that determine the volume and movement of budget resources. The methods of calculating budget revenues, the procedure for making payments, the principles and conditions of budget financing, various sanctions are constituent parts of the budget mechanism. Structural changes in economy may be associated with the possibilities of influencing through specific types of budget revenues and expenditures on the economic interests of economic entities. Such approaches help to transform the types of budget revenues and expenditures into incentives for economic development and increase its efficiency. In all states, at various stages of historical development, taxes performed primarily a fiscal function centralizing a certain part of the gross domestic product (GDP) in the state budget in order to finance public spending. Thearticle analyzes the main problems of improving the budget system of the Russian Federation, first of all, increasing the share of federal budget revenues (expenses) in GDP, as well as increasing the share of direct taxes in relation to indirect taxes during the period of economic growth. Economic growth must be considered in the context of solving the problem of huge receivables and payables between enterprises, which significantly exceed the annual consolidated budget of the Russian Federation and by the end of 2017, amounted to 40,258 and 44,481 billion rubles, respectively.

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