Фінанси (Теорія та вітчизняна практика) - Kirilenko О.P.

1.5. FINANSOVA SYSTEM

Financesov vidnosini, scho vinikayut at rozpodil i i pererozpodili golovogo natsionalnogo product, nazvichayno riznomanti, ale ikh podiliti for singing signs. Tsei podil signify vidobrazhennya vpostovі fіnansovoї sistemi. The financial system is the subconsciousness of the above spheres of financial investments, which are repaid by oneself, it is attached to centralized decentralized funds of groschen koshtiv, і відповідний апарат управління та правове забезпечення. Warehouse фінансової системи України indications in Fig. 2:

Warehouse finance system
Warehouse finance system

Fig. 2. Warehouse фінансової системи України

All financial functions in the formation of the roles of sub entities in a susceptible vibrobit can be sub-budgeted in the following manner:

1) finance of subordinates of state property;

2) sovereign finance.

Alle vsredine dermal spheres, concretizing the nature dialnosti sub'ektiv, vidilyayutsya okremi lanki fenansovikh vidosin. So, for example, in the warehouse of the financial sub-accounts of the state property:

1) finance of commercial applications;

2) the financial support of non-profit institutions;

3) the finance of huge organizations and good-quality funds. In addition, in such forms, the financial system is yak finance

Commercial applications, the financing of noncommercial organi zation and installation, you can prodzhiti podil in the field of the Galusian sign i for forms of authority.

All spheres of the finance system are inseparable, and at the center of the middle of them borrow the budget. The budgets are written in the whole of our sessions and the financial system in диdine tzil.

Principles of the incentives of the financial system: 1) identity, the yak is equipped with a single economical and semi-fundamental basis of subsistence, a single financial principle, which is realized through the financial system;

2) the functional recognition of the varnish is in turn, in the way in which they are bound to rely on special methods, to build up the funds of the pennies, and the management apparatus.

Zagalnoderzhavnim finansam pritamanni, krim of the principles of democracy tsentralizmu i natsionalnoї politiki, yaki yaskravo proyavlyayutsya in pobudovi Reigning finansovih organiv and takozh byudzhetnoї system.

Фінанси комерційних підприємств мають особливості оргаізації обумовлені специфікою їх діяльності. Pidpriemstva pratsyuyut on ambushes komercitsynogo rozraunkku, a kind of perebachayot otrimanya pributku (income), vidshkoduvannya for rahunok vlasnih koshtiv all costs for basic diyalnosti, and takozh on її roschirennju і rozvitku. Takі pіdpriєmstva pratsyuyut, head ranks, in the sphere of material vibrobitvtva. ALE in the daily urges of the transition to the market and in the sphere of non-financial activities, the organization will have its own disposition on the ambushes of the commercial (likuvalnyi, vidavnitsky, navchalny pledges).

Commercial payments are the main payers of taxes to the budget, such yak submissions to the surplus, a payment for dodan vartiz, excise zbir, resource payments, and takozh vneskiv in the state funds. In this way, for a part of the razhunok part of the commercial use of goods, with the help of budgeting the budgets of the tsi koshti, you can creep into the ugly establishment of a non-robotic sphere (budgetary bodies).

Until the non-immortal installation to lean so, yakі nadayut obedges, vikonuyut robot bezkoshtovno abo for the symbolic fee, yaka not vidshkodovuє їх видтків. Це лікарні, поліклініки, школи, дитячі дошкільні установи, музеи, середні і вищі навчальні заклади та ін. Such a rank, the principle of the adherence of commercial applications to uncivilized polygas, in addition to the method of the first, is retained by the pributku, and for others, takatsil is not a headache. In addition, for non-commercial organizations, in vipadkas, the revenue streams from the dyelies to the witches, the witches, the witches can not be baked on the income of legal entities, they fall asleep to taku non-profit organization, and they are obliged to vikorostvovat on rozvitok diyalnosti, Alignment of financial reserves.

The breadth of non-commercial organizations is to lie down to the sovereign sector of the economy. The main dzherlo fіnansuvannya vidatkіv such organisatsiy є budennye koshti, vonyi nazivayutsya budennymi. Organizing financial resources in non-commercial organizations is limited by the nature of the reorganization processes in the custody of the state, the sovereign states, the guest of non-existent budgetary funds, and the need for economic and financial vigilance.

Especially in the finance system, lean on the finances of huge organizations and good-quality funds. Wongs are self-sufficient obedinnya gromadyane for professiami, enteressami, zapuplennjami. On fіnansi Gromadska organіzatsіy i dobrochinnih fondіv vplivayut osoblivostі їhnogo funktsіonuvannya, pov'yazanі s vіdsutnіstyu komertsіynoї dіyalnostі (and i otzhe dohodіv, otrimanih vnaslіdok takoї dіyalnostі) and takozh vіdsutnіstyu sovereign fіnansuvannya. The main income of such organizations is: incoming memberships, voluntary contributions, and donations. Hoca i gromadskі organіzatsії dobrochinnі funds do not toil right zaymatisya komertsіynoyu dіyalnіstyu, stink mozhut mother in vlasnostі komertsіynі pіdpriєmstva, SSMSC spryamovuyut їm Chastain obsession income.

Naybilsh masovimi і populyarnymі і так такі громадські оргаізації: політичні партії, рухи, професійні спілки, friendships діячів мистецтв, спортивні товариства та ін. Серед доброчинних фонів України найбільш відомими є funds "Україна - дітям", "Намисто Славутича", "Сімейне коло" та ін.

In the sphere of state finances, the central budget is borrowing the budget, the amount of what is budgeted for the budget system. До неї въть: Державний бюджет України, респубіканський бюджет Autonomous republics Крим та місцеві бюджеті (regional, міські, районні, районні в містах, селищні і сільські). Всього в Україні налічується майже 12 тис. Budget. Budgets in the order of sovereign funds - the main vazheli pererozpodilu viroblenoi in suspilstviti vartosty, zhh dopomogo pererozpodilyaetsya mayzhe half of the gross domestic product of Ukraine.

The main income of the budget is the income of the natural resources, the payments, the zobory, and the activities of the insolvency and insurrection (koshti vid privatization of the state lane, get out of the call of duty, the accession of the state securi- ties). Vikoristovuyutsya budgetary koshti to the development of the people's state, social and cultural visits, defense, management, the hunt of the mediocrity, the securing of sovereign reserves.

In 1995 CCB rotsі priynyaty Law of Ukraine "On the budget system of Ukraine", yaky viznachiv osnovnі Ambush pobudovi byudzhetnoї system rozmezhuvannya dohodіv i vidatkіv mіzh okremimi її Lanka, budgetary procedure planuvannya i budgetary processes. In the wake of the practice of the Whose Law пер percheshkogovinym zavdannyam sushasnoї fіnansovoy polity.

To the store of fiascoes in Ukraine there is a system of state financial institutions. Vіdokremlennya on the cobble of 90х rockів vіd the budget of the sovereigns of the sovereigns of the fonds with the visions of the jerusalems, that is, the straits of vicarities were affected by the vigorous control over the vitrachanians kostyv and the balance of income and the assets of the funds. Alya piznіshe, y zv'yazku z hronіchnuyu nestachecheu fіnansovykh resursіv na sovervnomu rіvnі, виникла необхідність приeднання деяй позабюджетних фірів to the State Budget of Ukraine (Pensions fund, Chornobyl Fund, the State Innovation Fund, the Sovereign Fund of the Commonwealth of the Occupied Population).

Державні цільові фонди по цільовому призначенню поділяються на економічні, соціальні, науководослідні, страхові та ін. Wongs can be built with yak on the dark, as well as on the river rivet.

In the system of financial institutions, there are 30 funds. Naybіlshimi for absolutely rozmіrami, s chіtko viznachenimi Jerel utvorennya and takozh obov'yazkovim character vіdrahuvan Je: Pensіyny Ukraine Foundation, sotsіalnogo strahuvannya Ukraine, Reigning Foundation spriyannya zaynyatostі population Fund zdіysnennya zahodіv schodo lіkvіdatsії naslіdkіv Chornobilskoї catastrophic sotsіalnogo that Zahist population Reigning Innovative fund.

In zagalnozdervnih fіnansah є sobliva lanka fіnansovikh vіdnosin - state credit. Існування sovereign loan is imposed on the post-іnim protyrіchchyм між requirement of the state and financial resources, h hronіchnuyu nedachchey centralized financial resources, zokrem, and budget deficit. The power of the witches is yak pozhchalnik koshtiv (and її creditors є juridical and phisical individuals), the lender and guarantor. The most important forms of the sovereign credit are the state pawns, the grozvorechovі lottery, the part of the population contributing to the settlements, the vicarities of the Positive Fund. Derzhavnі poziki mozhut suprovodzhuvatisya Key infrastructure tsіnnih paperіv (i Reigning oblіgatsіy kaznacheyskih zobov'yazan) abo Buti at bezgotіvkovіy formі (Shlyakhov zapisіv on vіdpovіdnih rahunkah). Державні позики бувають зовнішніми і внутрішніми.

Funktsionnuvannya state credit before the death of the state borough, yuk suupostnosti zobov'azan power before the populations, legal persons, and the foreign powers in the international organizations. At tipoktіy partіnі. To the state budget of Ukraine, it is necessary to marshall the syringes for servicing the state borgo.

The form of the admission and the effective functioning of the financial system - the admission and the folding of the cellar, the virishannya I need a bagato hour. The financial system of Ukraine is known at the stage of becoming and acquainting. Naivazhlivimimi problems її rozvitku є: - зміцнення фінансів суб'єктів годарювання з метю посиленняня мотивацій до ефективної роботи, інвестиційної діяльності;

- відлагодження фінансового механізму діяльності budgetary installations, пошук нових джерел фінансових ресурсів в умовах дефіциту бюджетних коштів;

- Reform of the budget system, practical implementation of all the provisions of the Law of Ukraine "On the budget system of Ukraine";

- Economically vitrachanya budgetary koshtiv, strengthened control of ikh tsіlovim vicarities;

- The reform of the system is obedotkatvannya in direct volatility pryatkovogo vice;

- zmenshennya kіlostі і rozmіrіv vіdrahuvan from the state funds, vіdokremlennya їх vід budget;

- razіonalne vikoristanna koshtiv, zaluchenih z dopotomyu sovereign credit, zmіtsnennya doviri up to the most powerful tsennikh paperyv.

Feeding for zakriplennya materіalu ta samostynynoi roboti

1. Sho také "fіnansova sistema" ta yak vona is motivated in Ukraine?

2. Yaka Lanka loan is central to the finance system?

3. To use the buttstraps in the middle of the world with the letters of the finance system.

4. Port the warehouse of the finance system of Ukraine and the financial systems of the roving markets: USA, Great Britain, Nimeccini, Frantsii.

5. Give a short description of the peculiarities of financial advisories, and vice versa in the forms of financial systems.

6. Yaki zavdanya stand before the financial system of Ukraine in the reform of the economy?

Take note of the meaning of the coming term:

• The financial system • The budget system

• Derzhavnі tsіlovі funds

• Derzhavny credit