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Fіnansi (zagalna teorіya) - Oparіn VM

6.2.2. Budgetary ustrіy i budgetary system

The vertical structure of the budget for rіvnyami Vladi harakterizuєtsya EYAD ponyattyami: Budget ustrіy i budgetary system.

Budgetary ustrіy - pokazuє Yakimov rank pobudovana budget system tobto tse organіzatsіya vertikalnoї strukturnoї pobudovi budget powers for rіvnyami admіnіstrativno-teritorіalnogo podіlu Kraina.

Budgetary system - vіdobrazhaє skladovі budget tobto tse sukupnіst usіh byudzhetіv, SSMSC formuyutsya in danіy kraїnі zgіdno s її budgetary ustroєm.

A budgetary arrange:

- Vidіlennya vidіv byudzhetіv;

- Fixed printsipіv pobudovi byudzhetnoї system;

- Rozmezhuvannya dohodіv i vidatkіv mіzh Lanka byudzhetnoї system;

- Organіzatsіya vzaєmovіdnosin mіzh budgets.

Vidіlennya vidіv byudzhetіv ґruntuєtsya on polіtichnomu ustroї that admіnіstrativno-teritorіalnomu podіlі kozhnoї Kraina. Established two osnovnі Vidi byudzhetіv - tsentralnі that mіstsevі.

In kraїnah s Federal ustroєm іsnuyut two rіznovidi Central byudzhetіv: zagalnoderzhavny that tsentralnі for chlenіv federatsії. In Ukraїnі Central Je Ukraine Reigning budget i Respublіkansky budget Avtonomnoї Respublіki Cream. Warehouse mіstsevih byudzhetіv vіdobrazhaє teritorіalny podіl Kraina: in Ukraїnі - oblastі, district, village. Vіdpovіdno mіstsevі budget podіlyayut on Dvi groups: tsentralіzovanі (regіonalnі) - oblasnі, rayonnі, mіskі that the budget base rіvnya - sіl, Villages, mіst, rayonіv in mіstah.

Principi pobudovi byudzhetnoї Sistemi Je viznachalnoyu the basis of the budget will build. Pong viznachayut harakternі Find our i RISS byudzhetnoї Sistemi kozhnoї Kraina. The basis pobudovi byudzhetnoї Sistemi priynyato principle poєdnannya tsentralіzovanih i detsentralіzovanih lanok scho daє zmogu vrahovuvati zagalnoderzhavnі yak, so i regіonalnі required. When tsomu vzaєmozv'yazok rіznih lanok byudzhetnoї Sistemi Mauger vstanovlyuvatisya on osnovі dvoh alternative printsipіv:

- Єdnostі vsіh byudzhetіv;

- Avtonomnostі cutaneous budget.

Principle єdnostі oznachaє scho OAO All Lankan budget sukupnostі stanovlyat єdiny (Institution, konsolіdovany) budget, yaky skladaєtsya i zatverdzhuєtsya in zagalnomu obsyazі. Principle єdnostі zabezpechuєtsya єdinoyu dohіdnoyu bazoyu vsіh byudzhetіv, єdinoyu system vidatkіv and smut - kerovanіstyu processes skladannya i vikonannya s budget єdinogo center.

Principle avtonomnostі oznachaє, scho cutaneous budget scho enter the warehouse to byudzhetnoї system Yea i vіdnosno vіdosoblenoyu samostіynoyu Lanka. Avtonomnіst byudzhetіv zabezpechuєtsya chіtkim zakonodavchim rozmezhuvannyam dohodіv i vidatkіv mіzh budgets іz zabezpechennyam skin Budget dosit mіtsnoyu i stabіlnoyu dohіdnoyu bazoyu. Cutaneous budget skladaєtsya, zatverdzhuєtsya i vikonuєtsya vіdpovіdnimi authorities Vladi vіdosobleno i samostіyno.

Rozmezhuvannya dohodіv i vidatkіv mіzh budgets Je vazhlivim Elements fiscal arrange. Vono pochinaєtsya s rozmezhuvannya vidatkіv, yak ґruntuєtsya on rozmezhuvannі funktsіy powers mіzh rіznimi rіvnyami Vladi i, vіdpovіdno on priznachennі of chi іnshogo Budget: z central budget fіnansuyutsya vidatki zagalnoderzhavnogo character s vіdpovіdnih mіstsevih byudzhetіv - vidatki regіonalnogo values. When tsomu Mauger zastosovuvatis two pіdhodi: rozpodіl for teritorіalnoyu acquaint themselves (for mіstseznahodzhennyam ob'єkta fіnansuvannya), that rozpodіl, vihodyachi s vіdomchogo pіdporyadkuvannya (s fіnansuvannya is played with the budget of rіvnya to yakogo nalezhit body upravlіnnya, Money Does pіdporyadkovany Danian ob'єkt fіnansuvannya).

Rozmezhuvannya dohodіv Je pohіdnim vіdnosno rozmezhuvannya vidatkіv i Mauger provoditis on osnovі dvoh metodіv. Purshia - zakrіplennya dohodіv for cutaneous budget in povnіy sumі chi for firmly fіksovanimi regulations in the minds of the skin avtonomnostі budget. Other methods have polyagaє vstanovlennі system of budget in the minds regulyuvannya єdnostі budget tobto in provedennі vіdrahuvan to byudzhetіv nizhchih rіvnіv, vihodyachi s їhnіh required. When tsomu OAO All revenues podіlyayutsya on zakrіplenі i regulyuyuchі.

Organіzatsіya vzaєmovіdnosin mіzh budgets peredbachaє vidіlennya їh napryamіv, vidіv that forms. For directly vzaєmovіdnosini mіzh budgets podіlyayutsya on vertikalnі - mіzh budgets rіznih rіvnіv, i gorizontalnі - mіzh budgets of rіvnya (in Ukraїnі tіlki vertikalnі). Widi vzaєmovіdnosin: reglamentovanі zakonodavchimi that іnstruktivnimi documents; dogovіrnі - on pіdstavі lands mіzh vіdpovіdnimi authorities Vladi chi upravlіnnya. Vzaєmovіdnosin Form: Budget subsidіyuvannya, viluchennya koshtіv, vzaєmnі rozrahunki; byudzhetnі pozichki. Subsidіyuvannya - tse vidіlennya koshtіv s byudzhetіv vischogo rіvnya budgets nizhchogo rіvnya. Widi subsidіyuvannya: subsidії, subventsії, dotatsії. Viluchennya koshtіv - sent messages koshtіv іz byudzhetіv nizhchogo rіvnya to byudzhetіv vischogo rіvnya. Vzaєmnі rozrahunki - sent messages koshtіv іz one budget to іnshogo in zv'yazku s pererozpodіlom mіzh them dohodіv chi vidatkіv pіslya zatverdzhennya budget. Byudzhetnі pozichki - zapozichennya koshtіv in zv'yazku s viniknennyam timchasovogo kasovogo rozrivu - nezbіgannya in chasі fіnansuvannya vidatkіv i nadhodzhennya dohodіv. Mozhut nadavatis abo s budget vischogo rіvnya, abo install bankіvskoї Systems (Danian hour Ukraїnі pozichki mozhna tіlki otrimati in banks).