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Insurance and Investment Management - Fedorenko V.G.
Economical reform of the people's government of Ukraine dororinno zmіnyu fіnansovu upravlennya sotsіialno-ekonomichnimi protsessami, sho zdіysnyuyutsya dopomogo buduguly regulyuvannya dzherel nadokhozhdenia і prikamkіv vikoristanna koshtiv.
Budget (in the English budget - bag) - tse system osozniknikov, scho characterize dzherela nadegzhennya i rozpodil koshtiv. Understanding the "budget" can be tlumachichi, from one side, yak sukupnist, masu finance resources, koshtiv, yakі moe u syemu rozporyadzhenny be-yak ekonomichny sub'ekt (power, republic, reg.on, pіdpriemstvo), znisogo - yak spіvvidnoshennya income and vitrat Economical sub'ekta, the balance of yogo koshtiv, scho characterizes the appearance of the dzherela nadegzhennya і vitrat udovodovzh pevnogo periodu.
The state budget is shorter than the tlmachennya. The purpose of the basic financial plan is the establishment of the central government of the penniless fund of the state; Він забезпечує дотримання пропорцій між рухом фінансових ресурсів та підтримання structuri останняня й витрат коштів і збалансосовноівівттісних потоів у масштабі держави. The budgetary budget of Ukraine has to viekrekllyuyut republic budget (Autonomous Republic of Crimea) and the budget (oblasts, miski, district, syl'sk, selische). Voney vzaimouzgodzhenzheny y utlyuyutyot iodinij staple budget, scho vkazuє on dzherela grosovyh income and nature of rozpodilu for species and strains of vitrates.
The supplementary part of the budget shall be supplemented with the support of the koshtivs - payments to the income of the organizations that are paid, turnover from payment, payments to the population of that payment; U sytatkіy - spryamuvannya koshtiv na zagalnoderzhavnyi consumer - finance of the people's state, social and cultural visits, vitrati for management, defense is thin. The state budget is central to the financial system, the basic financial plan of the territory, and the plans for the financial successes of the suspended vibrobitvita through the provision of income, financial support for vitrite. Power vikoristovuet budget for regulyuvannya pererozpodilu podipriyemstvennost і popolennya z metoju efektivnogo rozvitku ekonomiki (reginyon, galuszei), zdіysnennya important social programs.
Budgets and the budget are regulated in the form of a socially-economical system of both a rink and a non-rink type. However, the nature of the motives of the budgets, the way they form, solidifies that vikonannya principally reznyatsya.
At the centralized directive-plans of the economy, the budget for the settlement of the sovereign economical plan and the accumulation of energy is not self-sufficient. Takiy pіdhіd на державному рівні випливає з пануючої у плано-розпорядницькій економіці tendentії надання провідної ролі матеріально-речовим чинникам і друрядної - фінансовим. In the result in the instincts of the command and administrative system before the decommissioning, rozglyadu and zaververdzhennya the state budget, they tend to tend the formal stavlenya, yogo automatically seized and hardened.
In kraynakh zinkinkoyu ekonomikoyu situatsіya дещо інша. Ordered, zastverdzhennya ta analizu vikonannya sverhvnyh budetiiv prideliaetsya great respect. So, the budgets on the sovereign rivnyi rivnі teritorialnyh oditnits - the basic, viznachalnoyu form of the financial planuvannya. Signifi- cantly, the mere fact that the country has been exposed to those who are in the minds of the Rink economy is not a centralized state plan. Navpaks, the budget-financed plan for the territories of the zinc economy, are delicately more prosperous, nizh at the powers of the planned socialistic system of the state.
In the context of capitalist extremes, get tired of the tired democratic procedures of receiving budgetary resources on the fiscally and municipally distributed rivers. The budgets are negotiable in parliaments and commissions, yaknaudetalnishe for all kinds of statutes, and navigate behind the scenes of objects. Tim himself priobleni mozmolisti vitrachati folk pennies not for the confession.
Ninі in the Ukrainian budget so itself became the subject of the sight and solidification. Alya, having solidified the budget, prognogo odrasa zabuvayut i zgdomom priymayut rishennya, sho ruinujut yogo.
For pіdtrimannya stabіlnostі Gospodarstwa, zapobіgannya krizovoe situatsіyam, zabezpechennya proportsіynostі that zbalansovanostі, funktsіonuvannya th rozvitku rіznih sektorіv i spheres Economy vazhlive values Got control fіnansovimi flows svoєchasne koriguvannya dohіdnih i vidatkovih articles budget, to scho realnі fіnansovі vіdnosini vіdrіznyayutsya od namіchenih the project i plans . Звичайно грошові витрати перевищують початкові намітки, а доходи виявляються нижчі за очікувані. Also, the consumption of the budget koruguvaty, the visa reservation, should be increased, and the economic processes in the riverbed should be improved, and the cities financially resilient. Otzhe, maєmo allі pіддстави стверджувати, пo budget і інструментом фінансового регулювання економіки, and the budgetary system becomes one of the provincial lacquers of the state management of economy.
The stagnation in the ranks of the economy of the economy of the state power in vtruchannya in utovorennya, ru, rozpodil financial resources is significantly smaller than in the economy of the non-rink type. Water-hour budgetary-regulyuyucha function of the power in the active regions zinkinkoyu system to finish the high and low tends to zbilshuvatysya.
For the subordination of the budget, so for the sake of adherence to them, they are liable for damages and submissions, subsidies and subventions, state interests, interest rates, the power to regulate foreign investments in goods, and through them to the goods and services, and to the capital, Were strong. Vlasne, the budget and the regulatory authorities of the mechanisms for the management of the economy. Primir, for the subordination of submissions can be imposed on the insignia of the koshtis to the budget and the very mother herself, can not confine the sovereignty of the state, keep the investments, social vitri, and flush the structure of the vibrobitva, straighten yogi rozvitku, efektivnist.
Budgets should be folded and bagatocomponent system, majut rozgaluzhenu bagatorevnevu structure.
Pobudova buduyu characterizes the yogo structure, warehouse, organisatsiyu, the way it manages it on all the rivers to the economical sub'ektiv, so that it is impossible to reach the expense of recognizing vitrates, rozporyadzhayutsya finances, taking the fate of a penny.
The payment of the budget means the system, in which you can call the credit card number for the analogy with the financial system, partly as the budget.
For the types of sub'ectivis, the budget of the states and budgets of the yogis teritorialnyh parts, galuzevih, vibronichih oditnits, budgets of huge organisatsiy, budgets of the family and that individual (Figure 2.6).
Fig. 2.6. Поділ бюджетів за виды суб'єктів
Such a scheme sub-budget for the types of deposits in the sub-category, the body, the organi- zation, the budget, the power of the markets, and the non-economic economy. However, through the unevenness of the structure of the governing bodies of the organizational and organizational structures of the territorial and the vibrotic (galuzevih), the initiative is guided by a concrete zmist, the method of formulating and publishing the okrimih budgets, and it is time to settle it.
Galuziev budgeting in the economy does not meet such challenges, as in the planning and directive, the problems of gauging ministries do not vzagali not, they are rozporyadzhayutsya vkra obmezhenimi groshnimi resources. Набагато більшу a role відіграють the budget підприємств, виробничих оргаізацій, підприємців.
At the world of development, the transition to state prophylactic methods of robotics and self-financing of the budgets of institutions and organizations, legal assistance for the privatization of the budget for independent governments. However tsya nezalezhnіst not poshiryuєtsya on deyakі uzakonenі FORMS vzaєmodії byudzhetіv: podatkovі viluchennya s byudzhetіv of companies, organіzatsіy, pіdpriєmtsіv to the sovereign, teritorіalnogo byudzhetіv, zvorotnі groshovі flows from viglyadі kapіtalovkladen, subsidіy, sub-ventsіy scho napravlyayutsya pіdpriєmstvam that organіzatsіyam s sovereign i mіstsevih byudzhetіv .
In the economy of the rink type of the budget of the huge organizations, it is very vividly adhered to the state budget. It is allowed to deprive the private sector of the overloading of the koshts of the state budget in the budgets of the noble and culturally competent organizations. Politicheskiy organizatsii not guilty of korostustatisya a penny of power dzherel.
Scho stosuyutsya simeinyh that osobistih budgies, then stench formuyutsya in ekonomichi be-yakogo type. In the colleges of the radiant socialistic system, they took an equal part in the progressive form the part of the budget to the budget (approximately the fourth part) through the syspilny funds, the spoiling, the offspring on the bezkoshtovnu oznoru zdorovya, osvitu, sotsialnyi vyplaty, the scholarships, the sales of the goods for the money, Without middle-of-the-world. In the economy of the rink type, takozh є suspilnyi fondi spozhivannya, ale stinks in the budget, borrow a small piece.
Roshglyanemo the structure of the budget system and ії functііонування. In ієрархічно ordering, з чітким підпорядкуванням бюджетній структурі України вирізняють такі бюети:
• Power (Ідиний, загальний);
• Autonomous Republic of Crimea (enter before the glamorous state);
• The town of Kiev, Sevastopol; Oblastsniy mіst і їх districtsів; District;
• district-wide municipality;
The budgetary structure is set as close as possible to the level, and the warehouse is located in Ukraine and is independent of the state. Vona moe dosit specific administrativno-teritorialniy character, types risi, the power of the budgets of great kraisn and rozgaluzhenim teritoriallyno-administrativnim podilom. Principles of development of state budgetary funds in the economy of the Neringa and Rinkovyi types are not so important in the structural elements, as in the character of the formulations of the budgets.
For ekonomiki svyazno-administrativnogo type of character pragnennya before gippertrofovanoi roli, sho strimuy vplyv on the ruin of finances of the budgetary budget, through a skip the main part of the national income of the territory. On the other hand, in the Radyansky Economies, through the fiscally budgeted budget, 80% of budgetary support was spent, that is, the budget of the budget, and the number of financial resources available.
In the economy of the rink type, the budget of the state budget has a great, pro-and-important role in the finance sector to meet the budgetary needs of the budget. In addition, the financial flows are not the same as for the subordination of the budgetary reguliwannia in the face of the sovereign bodies of the state, as well as in the municipal authorities, asso- ciation, corporations, companies, enterprises, enterprises. With ts'omu so itself vidbuvayutsya budgeting regulyuvannya, even on the basis of self-formulating vlasnih budgets by the governors dzherel pervіshnikh fіnansovikh nadohodzhen.
In the minds of the centralized, directive and rozporyadnitskoi ekonomiki, the budget of the lower reaches of the river is shaped by a well-known world, dzherel, to the budget of the vichy rivnya. For such a pidhoduya vyyavlyaetsya pragnenia spochatku zibrati, zosrediti vgori all budgetary financial resource of the territory and potemly posdodiliti yogo beyond the rivers. Formal positions such a structure can be privatized by the ability of the country to reach the budget, and to maximize the order and balance of the budget to the system.
However, such a structure is not inherent in all the negativities of the hierarchical directive centralized planning and management. Organi, kho keryuyut formovannami, rozpodilom, vitratoyu koshtiv gagarnostravnogo budget, distayut mozhnivost spravomuvaty budennnyi flows on svyy rozud is irresponsible for the introduction of the budget of the lower rivion and yogy consumption from budget asynguvanni. Neminuche vinikaє the primacy of the states of interest in the regions and mosques. In okremih regionіv z'yavlyaetsya natural, hocha і not zazhdi vipravdaana pіdozra in neobyruktovnostі rozpodіl budіchnykh resursіv, tobto sho vony to make up to the state budget nabagato bіsche koshtіv, nіzh oderzhyuyut znogo.
Vidpovidno slabshayut stimulate vlasnikiv first dzherel neves nadohodzhen transmitting part of his earnings to the state budget, the brothers are active in yogo formirovanny. Yakshtow the budget of the budget is on the budget of the rates, the new cards are seized, the payments are made, the payments are made, then the goods are stolen, the money is spent on the zoning, the profitability, the pragnians are able to transfer all the surplus to the payroll to the abacuses, to send them directly to the virbitnits. In Poland, one of the reasons for the low efficiency of the above-mentioned centralized economy.
The process of democratization of governance, pidvistchennya gospodarskoi samostinostnosti regiioniv neminuche sprichinyayut decentralizatsiyu budzhannoї sistemi. Vodnochas z positsіy transition to rinkovoi ekonomiki taka decentralizatsiya obektivno neobhydna, oskilki transferred part of the budget to the straight-line of the retail organizations, but to stand closer to the first coins of the economy, the economy is more economical.
Urakhovoychy zaznachene mozhna vikokremiti dvі generalny tendentsії u funcionovanni budgetary structure.
Pershah of them is polygamous in that, with the zagrezhennyi zagalnoy structuring of the budget system, and nadohodzhen to the state budget, it is simple to take the yogo part to pass on to the retailers of the territorial, municipal and budgetary funds. Takji zmіni do not need to adjust the organi zation of the organizational structure of the formed budgetary systems. However, on such days such a pidhod means not a transformation, but a conservatism of budgetary invoices.
A friend, the progressive trend of the field in that, the budget of the lower rivniv distayut samostinich yak schodo oderzhaniya income, so ikh shodo vitrachanya koshtiv z wisnogo buduyu. Regionalnomі, місцеві бюніні компані одержують at цьому right without a single chance to pay its part to the income of receivables and income of the huge form on the basis of self-government systems of regional budgets. Moreover, the regional authorities have a possibility to pay a fee for seeing the resources in the corridors.
Можливість самостійно одержувати, розподіляти і витрачати фінансові ресурси storyє basis for access to the systems of the non-mediocre administrative admissions of the lower budgetary and financial organizations wischy, scho obezpechuyu right and reality freedom priymati samostіynі rіshennya.