home Finance Fіnansi (Teorіya that vіtchiznyana practice) - Kirilenko OP

Fіnansi (Teorіya that vіtchiznyana practice) - Kirilenko OP

3.2. FІNANSI NEKOMERTSІYNIH the I SET ORGANІZATSІY

Nekomertsіynі organіzatsії i place the funktsіonuyut printsipovo on іnshih ambushes, nіzh komertsіynі pіdpriєmstva. HEAD rank stench nalezhat to nevirobnichoї sphere. Osoblivіstyu dіyalnostі vkazanih organіzatsіy Yea those scho stink not viroblyayut materіalny product without stvoryuyut vartіst. Mortgage nevirobnichoї spherical іsnuyut for rakhunok product stvorenogo in materіalnomu virobnitstvі. Besides the I-rіven materіalno tehnіchnoї bazi, pay pratsі pratsіvnikіv Tsikh SET in znachnіy mіrі deposits od rozvitku materіalnogo virobnitstva. Chastina pure product stvorenogo Prace robіtnikіv in virobnichіy sferі s Relief fіnansіv through the budget i derzhavnі tsіlovі Fondi napravlyaєtsya on fіnansuvannya organіzatsіy nevirobnichih Galuzo.

Install, scho for rakhunok utrimuyutsya koshtіv byudzhetіv nazivayutsya the Budget. Tse - school, dityachі doshkіlnі mortgage lіkarnі, polіklіnіki, profesіyno-tehnіchnі school, vischі navchalnі mortgage derzhavnі organic Vladi i upravlіnnya toscho. In bіlshostі vipadkіv perelіchenі mortgage nadayut population bezkoshtovno Hotel. Materіalnoyu Basics funktsіonuvannya SET nevirobnichoї spherical Je osnovnі nevirobnichі funds, yakih depreciation not carried out. In danіy sferі vikoristovuєtsya visokokvalіfіkovana robochem force - spetsіalіsti s vischoyu osvіtoyu, kandidatskimi i doktorskimi steps - yak potrebuє vіdpovіdnoї otsіnki i payment. Besides the I naybіlsha Pete Wagga at vidatkah budgetary SET - tse payment pratsі.

Install scho pratsyuyut in nevirobnichіy sferі mozhna podіliti 3 groupies in zalezhnostі od organіzatsії їh dіyalnostі:

1) place the scho znahodyatsya on budget fіnansuvannі (lіkarnі, schools, tehnіkumi that іn).;

2) place the scho pratsyuyut in ambushes gosprozrahunku, otrimuyut Income i povnіstyu vіdshkodovuyut svoї vidatki, pov'yazanі іz mainly dіyalnіstyu that її rozvitkom (pobutovі, vidovischnі, zhitlovo-komunalnі organіzatsії). Perevazhno stench of toil nizky rіven dohodnostі; Visokiy rіven characteristic deprivation for credit, insurance that іnshih fіnansovih SET;

3) strukturnі pіdrozdіli budgetary SET scho pratsyuyut in ambushes negosprozrahunkovoї okupnostі costs. Nadayut Hotel i vikonuyut robots for payment for rakhunok yakoї vіdshkodovuyut svoї costs splachuyut peredbachenі zakonodavstvom podatki, ale samostіynogo Yurydychna status not toil. Tse - platnі kabіneti spetsіalіstіv in medichnih mortgages, Naukova-doslіdnі that іnformatsіynі centerand vuzіv toscho.

Sered vsіh nekomertsіynih structures naybіlshu Chastain skladayut byudzhetnі organіzatsії, dіyalnіst yakih for ostannі Rocky arrogant bagatoh for Change. For them bagatoh s bunt Jerel fіnansuvannya zalishaєtsya budget. In the same hour їm Nada mozhlivіst dodatkovogo otrimannya dohodіv od nadannya Pay poslug. In ostannі Rocky vіdbulosya rozshirennya rights kerіvnikіv budgetary organіzatsіy in vikoristannі materіalnih i resursіv of labor, stimulyuvannі pratsyuyuchih.

Suchasnі minds ekonomіchnoї crisis, budgetary defіtsit koshtіv could not poznachitis on materіalnomu, fіnansovomu stanі Tsikh zakladіv. The I to trammel їh skorochuєtsya, zmenshuєtsya Established in chiselnіst dіyuchih budgetary organіzatsіyah. Odnochasno posilyuєtsya control s side fіnansovih organіv for ekonomnim i tsіlovim vikoristannyam koshtіv in the budget to establish zaprovadzhuєtsya mode zhorstkogo obmezhennya budgetary vidatkіv that іnshih Reigning vitrat s metoyu zmenshennya budget defіtsitu that zapobіgannya fіnansovіy krizі.

Fіnansovy byudzhetnoї organіzatsії skladaєtsya plan in viglyadі koshtorisu. Koshtoris dohodіv i place the vidatkіv byudzhetnoї, organіzatsії Je basic planning document yaky pіdtverdzhuє povnovazhennya schodo otrimannya dohodіv that zdіysnennya vidatkіv, viznachaє obsyag i spryamuvannya koshtіv for vikonannya her svoїh funktsіy that dosyagnennya tsіley, viznachenih on to the Budget Year vіdpovіdno priznachen.

Koshtoris Got Dvi skladovі: zagalny fund nomu pokazuєtsya obsyag nadhodzhen іz zagalnogo fund budget that rozpodіl vidatkіv for Povny ekonomіchnoyu klasifіkatsієyu vikonannya to establish the basic budgetary funktsіy; spetsіalny fund nomu pokazuєtsya obsyag nadhodzhen іz spetsіalnogo fund budget that їh rozpodіl for Povny ekonomіchnoyu klasifіkatsієyu on zdіysnennya vidatkіv spetsіalnogo priznachennya and takozh on realіzatsіyu prіoritetnih zahodіv, pov'yazanih s vikonannyam set basic funktsіy.

Formuvannya koshtorisu zdіysnyuєtsya on pіdstavі lіmіtnoї dovіdki about asignuvannya s budget, yak vischestoyascha organіzatsіya nadsilaє vsіm pіdporyadkovanim install protyagom dvoh tizhnіv s day zatverdzhennya budget s yakogo held fіnansuvannya install.

When viznachennі vitrat budgetary SET vrahovuєtsya ob'єktivna require to place the Costa kozhnoї, vihodyachi s basic її virobnichih pokaznikіv, obsyagu robot shtatnoї chiselnostі that namіchenih zahodіv schodo skorochennya vitrat. Becoming vimoga pershochergovogo zabezpechennya fіnansovimi resources vitrat on board zarobіtnu s narahuvannyami on sotsіalne strahuvannya and takozh on gospodarske utrimannya install. Vitrati, SSMSC not toil pershochergovogo nature (pridbannya obladnannya, kapіtalny repair primіschen toscho) mozhut peredbachatisya at umovі zabezpechennya fіnansuvannya nevіdkladnih vitrat.Zakonom Ukraine "About Ukraine Reigning budget for 2000 Year" vstanovleno, scho in 2000 r. vidatki budgetary SET i organіzatsіy on viplatu premіy that іnshih vidіv zaohochen chi vinagorod, vklyuchayuchi materіalnu Relief (krіm allowances i surcharges for osoblivі minds service, profesіyny rizik, kvalіfіkatsіyu, the robot in the minds of regime obmezhen) mozhut zdіysnyuvatisya deprivation of nayavnostі ekonomії fund zarobіtnoї pay that trumpery zabezpechennya.

Koshtoris dohodіv i vidatkіv skladaєtsya the calendar Year i zatverdzhuєtsya kerіvnikom vischestoyaschoї organіzatsії on pіznіshe nіzh through mіsyats pіslya zatverdzhennya vіdpovіdnogo budget s yakogo Provadia fіnansuvannya install. Krіm koshtorisu on zatverdzhennya vischestoyaschіy organіzatsії podaєtsya staffing rozpis install.

In dohodnіy chastinі koshtorisu dohodіv i vidatkіv vkazuyutsya nadhodzhennya koshtіv іz zagalnogo fund budget, and takozh nadhodzhennya koshtіv іz spetsіalnogo fund budget. Naybіlsh rozpovsyudzhenimi types of receipts for the budgetary SET platnі Hotel Yea i Robot:

- Costa, scho nadhodyat for navchannya, pіdvischennya quasi lіfіkatsії that perepіdgotovku kadrіv;

- Payment for nadannya dodatkovih osvіtnіh poslug;

- Fee for batkіv utrimannya dіtey in Kindergarten doshkіlnih mortgages;

- Payment for nadanі medichnі Hotel;

- Gains od realіzatsії produktsії The Teaching-virobnichih that lіkuvalno virobnichih maysteren, tsehіv;

- Gains od zdachі in Orenda lane;

- Payment for accommodation in gurtozhitkah that іn.

Zagalna scrip dohodіv place the viznachaєtsya s urahuvannyam zalishkіv koshtіv on the cob rock on vsіh nadhodzhennyah.

In vidatkovіy chastinі koshtorisu dohodіv i vidatkіv pokazuєtsya zagalna scrip vitrat place the s rozpodіlom їh for kategorіyami vidatkіv ekonomіchnoї klasifіkatsії. When tsomu vidіlyayutsya okremo potochnі i kapіtalnі vidatki.

Naybіlshimi for rozmіrami Je nastupnі potochnі vidatki: payment pratsі pratsіvnikіv budgetary SET, narahuvannya on zarobіtnu fee pridbannya predmetіv postachannya i materіalіv, utrimannya budgetary SET, vidatki on vіdryadzhennya, payment of public utilities that poslug energonosіїv.

Before kapіtalnih vidatkіv vіdnosyat: pridbannya main kapіtalu (obladnannya, Objects dovgostrokovogo koristuvannya, kapіtalne budіvnitstvo) stvorennya zapasіv that rezervіv, pridbannya zemlі i nematerіalnih aktivіv, kapіtalnі transfers.

In koshtorisі okremo vidіlyayutsya platezhі byudzhetnoї it sets up to budget. In zv'yazku іz tim, scho byudzhetnі install - tse nepributkovі organіzatsії, then zgіdno dіyuchogo zakonodavstva, zvіlnyayutsya od opodatkuvannya Income vkazanih SET, otrimanih in viglyadі:

- Koshtіv abo Lane, SSMSC nadhodyat bezoplatnoy abo have viglyadі bezpovorotnoї fіnansovoї Relief chi dobrovіlnih pozhertvuvan;

- Passive dohodіv;

- Koshtіv abo Lane, SSMSC nadhodyat to budgetary organіzatsіy yak kompensatsіya vartostі otrimanih Reigning poslug.

Perelіk Pay poslug, SSMSC mozhut nadavati byudzhetnі mortgage osvіti, receptionists Health Protection, place the arhіvnі, Book Cabinets vstanovlyuє Kabіnet Mіnіstrіv. Revenues of SET, zvіlnenі od opodatkuvannya, spryamovuyutsya to byudzhetіv, s yakih zdіysnyuєtsya їh utrimannya, and razі nedostatnogo budget fіnansuvannya such zakladіv zarahovuyutsya on spetsіalny rakhunok i vikoristovuyutsya viklyuchno on fіnansuvannya vidatkіv on neprofіnansovanih budget Chastain koshtorisu on utrimannya zakladіv.

Revenues of the budgetary nepributkovih organіzatsіy, otrimanі s іnshih Jerel, nіzh vkazano vische, opodatkovuyutsya zagalnovstanovlenomu in order to peredbachenomu platnikіv podatku on Prybutok. When tsomu guilty WEST okremy Obl_k fіnansovih rezultatіv neosnovnoї dіyalnostі.

Sered budgetary organіzatsіy Especially Location posіdayut mortgages Health Protection receptionists, dіyalnіst yakih Got bike sotsіalne i ekonomіchne value bezposeredno vplivaє on zhittєvy rіven, Health Protection i pratsezdatnіst population. In ostannі Rocky uniquely pogіrshivsya materіalno-tehnіchny i ​​fіnansovy camp lіkaren, polіklіnіk, dispanserіv, feldshersko-akusherskih punktіv toscho. Zvichaynimi steel zatrimki in viplatі zarobіtnoї pay medichnim pratsіvnikam.

In the minds defіtsitnostі Reigning fіnansovih resursіv naybіlsh real vihodom іz takoї skladnoї situatsії Je zaprovadzhennya strahovoї medicine, yak will give mozhlivіst zaluchiti novі dzherela dohodіv, pokraschiti materіalno-tehnіchnu base lіkuvalnih zakladіv.

Yak svіdchit practice rinkovih kraїn, health insurance ohoplyuє fіnansuvannya:

- Vidatkіv on medichne obslugovuvannya population;

- Pіdgotovku medichnih kadrіv;

- Vidatkіv on naukovі doslіdzhennya in the Branch of medicine;

- Budіvnitstva novih medichnih zakladіv.

Health insurance peredbachaє zaprovadzhennya medichnogo strahuvannya yak okremogo mind strahuvannya, ob'єktom yakogo Je vidatki, pov'yazanі іz Health Protection, Relief nadannyam medichnoї population.

When strahovіy meditsinі Jerel fіnansuvannya vidatkіv on receptionists Zdorov'ya Je:

1) byudzhetnі Costa, scho spryamovuyutsya on pіdgotovku medichnih kadrіv, fіnansuvannya Naukova doslіdzhen, budіvnitstvo novih medichnih SET, payment medichnih poslug for nepratsyuyuchih gromadyan;

2) Costa sub'єktіv gospodaryuvannya - obov'yazkovі vneski, scho in the warehouse for incoming virobnitstva costs. For rakhunok Tsikh Proceeds oplachuєtsya garantovana medichna dopomoga for pratsyuyuchih gromadyan;

3) Costa population to pay for medichnih poslug on rіvnі vischomu, nіzh one scho garantuєtsya obov'yazkovimi vneskami sub'єktіv gospodaryuvannya on medichne strahuvannya.

For zaprovadzhennya strahovoї medicine i medichnogo strahuvannya neobhіdno hold digit pіdgotovchu robots for uzagalnennya danih on statistitsі zahvoryuvan i rozrobki NAUKOVO-obgruntovanih rozmіrіv obov'yazkovih vіdrahuvan on medichne strahuvannya. Dotsіlnim Je vivchennya zarubіzhnogo dosvіdu.

Vіdrahuvannya on medichne strahuvannya povinnі Buti viznachenimi such rozmіrah, dwellers:

- Zabezpechiti fіnansuvannya costs medichnih zakladіv;

- Vrahuvati stvorennya reserve fund, yaky bude vikoristovuvatisya in vipadkah zbіlshennya zahvoryuvan;

- Costs of insurance vіdshkoduvati organіzatsіy - poserednikіv in medichnomu strahuvannі;

- Peredbachiti formuvannya pributku INSURANCE organіzatsіyami, SSMSC pratsyuyut in the minds komertsіynogo rozrahunku.

Meals for zakrіplennya materіalu that samostіynoї robots

1. yakih ambushes pratsyuyut nekomertsіynі organіzatsії?

2. SSMSC nazivayutsya place the "budget" i in chomu osoblivostі organіzatsії fіnansіv budgetary SET?

3. prikladі koshtorisu konkretnoї byudzhetnoї place the structures oznayomtesya іz yogo i order rozrahunkіv pokaznikіv.

4. SSMSC osoblivostі opodatkuvannya budgetary SET?

5. Yak in Suchasnyj minds gostroї nestachі budgetary koshtіv virіshuєtsya problem zaluchennya novih Jerel fіnansovih resursіv?

6. SSMSC you vіdomі platnі Hotel, scho shaping can nadavati navchalnі mortgage, set receptionists Health Protection?

7. In essence chomu strahovoї medicine?

8. SSMSC dzherela fіnansuvannya costs receptionists Zdorov'ya z'yavlyayutsya strahovoї minds in medicine?

Zapam'yatayte values ​​termіnіv the following:

• Install Byudzhetnі

• Budget fіnansuvannya

• Negosprozrahunkova okupnіst costs

• Єdiny koshtoris dohodіv i vidatkіv

• Medichne strahuvannya

• health insurance