Fіnansi (Teorіya that vіtchiznyana practice) - Kirilenko OP

2.2. UPRAVLІNNYA FІNANSAMI

Upravlіnnya - tse dіyalnіst, pov'yazana s vplivom keruyuchogo sub'єkta on kerovany ob'єkt s metoyu dosyagnennya Pevnyi rezultatіv.

Upravlіnnya pritamanne vsіm lyudskoї dіyalnostі areas, in addition chislі ekonomіchnіy i fіnansovіy. Upravlіnnya fіnansami - tse warehouses Chastina upravlіnnya ekonomіkoyu, yogo zdіysnyuє spetsіalny aparata s Relief spetsifіchnih priyomіv i metodіv.

In upravlіnnі fіnansami vidіlyayut ob'єkti i sub'єkti upravlіnnya. On 'єktami vistupayut fіnansovі vіdnosini, in addition chislі vіdnosini, pov'yazanі s formuvannyam i vikoristannyam fondіv koshtіv penny. Nayvazhlivіshі ob'єkti - tse fіnansi of companies, organіzatsіy i SET, fіnansi domogospodarstv, derzhavnі fіnansi. Sub'єktami upravlіnnya vistupayut Power (in osobі zakonodavchih i vikonavchih, in addition chislі fіnansovih organіv) fіnansovі service of companies, organіzatsіy, setup.

Sukupnіst vsіh organіzatsіynih structures SSMSC zdіysnyuyut upravlіnnya fіnansami, utvoryuє fіnansovy aparata.

Upravlіnska dіyalnіst vklyuchaє nastupnі funktsіonalnі Elements:

- Planuvannya zaymaє vazhlive Location in upravlіnnі fіnansami, that scho in the Same hodі planuvannya Leather sub'єkt gospodaryuvannya otsіnyuє svіy fіnansovy camp viyavlyaє reserve zbіlshennya fіnansovih resursіv, napryamki їh efektivnosti vikoristannya;

- Operational upravlіnnya, yak complex zahodіv scho conductive to osnovі operational analіzu konkretnoї fіnansovoї situatsії. Meta operational upravlіnnya - d osyagti maximum efekta at mіnіmalnih cost Shlyakhov svoєchasnoї zmіni fіnansovih vіdnosin, manevruvannya fіnansovimi resources;

- Control, yaky pronizuє OAO All stadії upravlіnskoї dіyalnostі i in the same hour bike Got samostіyne values. In protsesі control spіvstavlyayutsya faktichnі result іz zaplanovanimi, viyavlyayutsya reserves.

Rozrіznyayut strategіchne (abo zagalne) i Operational upravlіnnya fіnansami. Strategіchne upravlіnnya zdіysnyuyut Verkhovna Rada of Ukraine, Kabіnet Mіnіstrіv Ukraine, President aparata, Mіnіsterstvo fіnansіv Ukraine. Strategіchne upravlіnnya - tse upravlіnnya for the future, in virazhaєtsya vstanovlennі obsyagіv fіnansovih resursіv the future for realіzatsії tsіlovih program, pov'yazanih s pіdnesennyam Economy of Ukraine, conducted by її strukturnoї perebudovi, konversії Defense Galuzo, zmіtsnennya agrarnopererobnogo complex and takozh virіshennya sotsіalnih problems. Operational upravlіnnya fіnansami zdіysnyuyut Mіnіsterstvo fіnansіv Ukraine, direktsії pozabyudzhetnih fondіv, insurance organіzatsіy, fіnansovі service mіnіsterstv, of companies that organіzatsіy i like

In Suchasnyj minds transition to market analysis neobhіdno pokraschiti Naukova obґruntuvannya rіshen scho priymayutsya, vikoristovuvati novі methodological mobіlіzatsії that pererozpodіlu fіnansovih resursіv, SSMSC ranіshe not vikoristovuvalisya, zokrema s Relief fіnansovogo market analysis. Vazhlivo vivchati i vikoristovuvati dosvіd rinkovih kraїn and takozh kraїn Shіdnoї Єvropi scho pereyshli on rinkovі vіdnosini.

In admіnіstrativno-komandnіy ekonomіtsі protyagom trivalogo hour vikoristovuvalisya odnі i Ti w methodological upravlіnnya fіnansami, stink boule conservative i did not give Bazhanov efekt, rozrobka i vprovadzhennya novih fіnansovih vazhelіv i normativіv wire duzhe povіlno (normativіv rozpodіlu pributku, norms amortizatsіynih vіdrahuvan, tarifіv vіdrahuvan on sotsіalne strahuvannya that іn.). In fact the I Suchasnyj minds Postal GOSTR problem Poshuk alternative metodіv upravlіnnya i vplivu on sub'єkti gospodaryuvannya, SSMSC vіdpovіdali bi rinkovіy ekonomіtsі.

Rozpodіl funktsіy in upravlіnnі fіnansami mіzh authorities derzhavnoї Vladi i upravlіnnya:

The Verkhovna Rada of Ukraine, yak єdiny body zakonodavchoї Vladi, priymaє laws, in addition chislі s fіnansovih power, zatverdzhuє Ukraine Reigning budget that contribute to the Demba zmіni; zdіysnyuє control vikonannyam Sovereign budget of Ukraine; priymaє rіshennya zvіtu about schodo yogo vikonannya; viznachaє Ambush vnutrіshnoї i zovnіshnoї polіtiki.

The Verkhovna Rada of Ukraine utvoryuє postіyno dіyuchy body control Rahunkovu Chamber, yak i pіdporyadkovuєtsya Je pіdzvіtnoyu Verhovnіy Radі. Rahunkova Chamber: zdіysnyuє control vikonannyam zakonіv Ukraine The setting is the Verkhovna Rada, vikonannyam Sovereign budget of Ukraine, fіnansuvannyam zagalnoderzhavnih programs in chastinі scho stosuєtsya vikoristannya koshtіv Sovereign budget of Ukraine; zdіysnyuє for doruchennyam Verkhovna Rada that її komіtetіv kontrolnі funktsії in furrows svoєї kompetentsії; kontrolyuє efektivnіst upravlіnnya Costa Sovereign budget of Ukraine Reigning Treasury of Ukraine; kontrolyuє іnvestitsіynu dіyalnіst organіv vikonavchoї Vladi; kontrolyuє vikonannya rіshen Verkhovna Rada about nadannya With Ukraine i pozik ekonomіchnoї Relief іnozemnim powers mіzhnarodnim organіzatsіyam, peredbachenih Reigning byudzhetі in Ukraine; kontrolyuє kasove vikonannya Sovereign budget of Ukraine Natsіonalnim Bank of Ukraine is the upovnovazhenimi banks; perevіryaє koshtoris vitrat, pov'yazanih s dіyalnіstyu Verkhovna Rada of Ukraine is the іn.

President of Ukraine, the head of yak powers, stvoryuє in furrows koshtіv, peredbachenih Reigning byudzhetі in Ukraine, for zdіysnennya svoїh povnovazhen konsultativnі, doradchі that INSHI dopomіzhnі organi i services; pіdpisuє laws, priynyatі Supreme Radoyu Ukraine; Got veto schodo priynyatih Supreme Radoyu Ukraine zakonіv іz the following Povernennya їh to re rozglyad Verkhovna Rada of Ukraine.

Kabіnet Mіnіstrіv Ukraine, yak vischy organ in sistemі organіv vikonavchoї Vladi, zabezpechuє Venue of fіnansovoї, tsіnovoї, іnvestitsіynoї that podatkovoї polіtiki; polіtiki in areas pratsі i zaynyatostі population sotsіalnogo Zahist, osvіti, i science of culture, nature receptionists, ekologіchnoї Bezpeka i prirodokoristuvannya; organіzovuє rozrobku draft law about the budget of Ukraine Reigning i zabezpechuє vikonannya zatverdzhenogo Radoyu Ukraine Supreme Sovereign Budget of Ukraine, Ukraine nadaє Verhovnіy Radі zvіt about Yogo vikonannya.

Mіnіsterstvo fіnansіv Ukraine, the central organ of yak derzhavnoї vikonavchoї Vladi, pіdporyadkovany Kabіnetu Mіnіstrіv Ukraine, zabezpechuє Venue of єdinoї derzhavnoї fіnansovoї, byudzhetnoї, podatkovoї polіtiki. Spryamovanoї on realіzatsіє viznachenih zavdan ekonomіchnogo that sotsіalnogo rozvitku Ukraine, zdіysnyuє koordinatsіyu dіyalnostі in tsіy sferі іnshih Central organіv vikonavchoї Vladi. Main zavdannyami Mіnfіnu Ukraine Je:

rozroblennya is the Venue of єdinoї derzhavnoї fіnansovoї, byudzhetnoї, podatkovoї polіtiki;

zdіysnennya time s іnshimi authorities vikonavchoї Vladi analіzu suchasnoї ekonomіchnoї that fіnansovoї situatsії in Ukraїnі and takozh prospects її rozvitku;

rozroblennya strategії schodo vnutrіshnіh that zovnіshnіh zapozichan powers that i repayment obslugovuvannya sovereign Borg;

rozroblennya draft Sovereign Budget of Ukraine is the forward-looking pokaznikіv Institution Budget of Ukraine, in the prescribed manner zabezpechennya vikonannya Sovereign budget of Ukraine, control over dotrimannyam rules skladannya zvіtu about vikonannya Sovereign Budget of Ukraine is the Institution Budget of Ukraine;

zabezpechennya kontsentratsії fіnansovih resursіv on prіoritetnih directly sotsіalno-ekonomіchnogo rozvitku Ukraine;

zabezpechennya efektivnosti vikoristannya budgetary koshtіv that zdіysnennya in furrows svoєї kompetentsії fіnansovogo sovereign control; udoskonalennya metodіv fіnansovogo i planuvannya budget, fіnansuvannya and takozh zvіtnostі is the system of control over budgetary vitrachannyam koshtіv;

rozroblennya is the Venue of derzhavnoї polіtiki in sferі virobnitstva, vikoristannya that zberіgannya dorogotsіnnih metalіv i dorogotsіnnogo kamіnnya that napіvdorogotsіnnogo kamіnnya;

zabezpechennya vprovadzhennya єdinih metodologіchnih ambushes buhgalterskogo oblіku that zvіtnostі (krіm buhgalterskogo oblіku that zvіtnostі in bankіvskih i Credit install);

іnformuvannya gromadskostі about ekonomіchnі that fіskalnі tsіlі powers.

Mіnіsterstvu fіnansіv Ukraine pіdporyadkovuyutsya Reigning Treasury of Ukraine, head control revіzіyne upravlіnnya Ukraine, Derzhavna probіrna Chamber.

HEAD zavdannyam Derzhavnoї control revіzіynoї service Je zdіysnennya sovereign control over vitrachannyam koshtіv i materіalnih tsіnnostey, їh zberezhennyam, pitched i dostovіrnіstyu buhgalterskogo oblіku i zvіtnostі in mіnіsterstvah, vіdomstvah, Reigning komіtetah, Reigning funds, budget to install, and takozh on pіdprєmstvah i organіzatsіyah, SSMSC otrimuyut Costa s byudzhetіv usіh rіvnіv she Reigning Monetary fondіv, rozrobka propozitsіy schodo usunennya viyavlenih nedolіkіv torn down that i have zapobіgannya їm away.

Reigning Treasury stvorene s metoyu efektivnosti upravlіnnya Costa Sovereign budget of Ukraine, pіdvischennya operativnostі in fіnansuvannі vidatkіv in furrows nayavnih obsyagіv fіnansovih resursіv have Reigning byudzhetі. Besides the I basically zavdannyami Treasury Je:

organіzatsіya vikonannya Sovereign budget of Ukraine i zdіysnennya control of the CIM;

upravlіnnya nayavnimi Costa Sovereign budget of Ukraine, in addition to chislі іnozemnіy valyutі, that Costa Reigning pozabyudzhetnih fondіv in furrows vidatkіv installed on vіdpovіdny perіod;

fіnansuvannya vidatkіv Sovereign budget of Ukraine; - Maintaining oblіku kasovogo vikonannya Sovereign budget of Ukraine, skladannya zvіtnostі about the camp vikonannya Sovereign budget of Ukraine;

- Zdіysnennya upravlіnnya Reigning vnutrіshnіm that zovnіshnіm Borg vіdpovіdno to sedate zakonodavstva;

- Rozpodіl mіzh Reigning budget is the budget of Ukraine Avtonomnoї Respublіki Cream, areas of Kyiv mіst i Sebastopol vіdrahuvan od zagalnoderzhavnih podatkіv, zborіv i obov'yazkovih platezhіv for regulations, zatverdzhenimi Be rhovnoyu Radoyu Ukraine;

- Zdіysnennya control over nadhodzhennyam, vikoristannyam koshtіv Reigning pozabyudzhetnih fondіv;

- Rozrobka regulatory methodically dokumentіv s power buhgalterskogo oblіku, zvіtnostі that organіzatsії vikonannya byudzhetіv usіh rіvnіv, SSMSC Je obov'yazkovimi for vsіh of companies, is the SET organіzatsіy scho vikoristovuyut byudzhetnі that Costa Costa Reigning pozabyudzhetnih fondіv.

Derzhavna podatkovih service in Ukraїnі Got status mіnіsterstva i Je central bodies vikonavchoї Vladi, target metoyu posilennya s control over spravlyannyam podatkіv, zborіv that іnshih obov'yazkovih platezhіv, zmіtsnennya vikonavskoї distsiplіni. HEAD zavdannyami service Je:

zdіysnennya control over doderzhannyam podatkovih zakonodavstva, pravilnіstyu obchislennya, povnotoyu i svoєchasnіstyu Splat podatkіv i zborіv and takozh nepodatkovih dohodіv established by zakonodavstvom;

rozrobka propozitsіy schodo vdoskonalennya podatkovih zakonodavstva, of acceptance of normative aktіv i methodically rekomendatsіy opodatkuvannya s power;

Keeping that formuvannya Sovereign reєstru fіzichnih osіb platnikіv podatkіv that іnshih obov'yazkovih platezhіv that Єdinogo bank danih about platnikіv podatkіv Yurydychna osіb Venue of roz'yasnyuvalnoї robots Sered platnikіv podatkіv opodatkuvannya s power;

zapobіgannya zlochinam that іnshim pravoporushennyam, vіdnesenim to kompetentsії podatkovoї mіlіtsії, їh rozkrittya, pripinennya, rozslіduvannya that provadzhennya from the right about admіnіstrativnі pravoporushennya.

Povnovazhennya organіv mіstsevogo samovryaduvannya in the Branch budget i fіnansіv:

- Samostіyno rozroblyayut, zatverdzhuyut i vikonuyut vіdpovіdnі mіstsevі budget;

- Samostіyno rozporyazhayutsya Costa mіstsevih byudzhetіv, viznachayut eg їh vikoristannya;

- Vikoristovuyut vіlnі byudzhetnі Costa, dodatkovo oderzhanі in protsesі vikonannya mіstsevih byudzhetіv;

- Organic mіstsevogo samovryaduvannya mozhut mother pozabyudzhetnі tsіlovі (in addition chislі valyutnі) Costa, SSMSC vikoristovuyutsya them samostіyno i znahodyatsya on spetsіalnih rahunkah to install bankіv;

- The right to toil vstanovlyuvati mіstsevі i podatki Zborov, SSMSC zarahovuyutsya to vіdpovіdnih mіstsevih byudzhetіv. For rіshennyam zborіv gromadyan mozhut zaprovadzhuvati mіstsevі Zborov in ambushes dobrovіlnogo samoopodatkuvannya;

- Zaprovadzhuyut vіdpovіdno to zakonodavstva mіstsevі i podatki Zborov that obov'yazkovі platezhі;

- Mozhut vipuskati mіstsevі poziki, lotereї that tsіnnі Papero, otrimuvati poziki s іnshih byudzhetіv on pokrittya timchasovih kasovih rozrivіv s їh repayment to the budget kіntsya rock and takozh otrimuvati loans in bankіvskih install;

- Mozhut stvoryuvati in furrows zakonodavstva komunalnі banks that place the INSHI fіnansovokreditnі, vistupati kreditіv guarantors of companies, is the SET organіzatsіy scho nalezhat to komunalnoї vlasnostі, rozmіschuvati nalezhnі їm Costa banks іnshih sub'єktіv right vlasnostі, otrimuvati vіdsotki od їh dohodіv i zarahovuvati їh up dohodnoї Chastain vіdpovіdnogo mіstsevogo budget.

In sistemі organіv derzhavnoї Vladi, SSMSC zdіysnyuyut upravlіnnya fіnansami, Central Location nalezhit Mіnіsterstvu fіnansіv Ukraine. In Suchasnyj minds stvorennya bases rinkovogo Gospodarstwa zmіnyuєtsya role Mіnіsterstva fіnansіv in sistemі upravlіnnya powers and takozh rozshiryuyutsya dopovnyuyutsya i yogo zavdannya i funktsії.

In vіdpovіdnostі іz Kontseptsієyu rozvitku Mіnіsterstva fіnansіv Ukraine, rozroblenoyu vchenimi Naukova-doslіdnogo fіnansovogo іnstitutu, Tsey body responsible become a key іnstrumentom sovereign ekonomіchnogo regulyuvannya. For tsogo neobhіdno uniquely quiet posiliti role pіdrozdіlіv mіnіsterstva, SSMSC zaymayutsya budgetary robot zokrema vikonannyam sovereign budget. Zmіtsnennya potrebuє i funktsіya mіnіsterstva parity of yak rakhunok for pіdvischennya rolі Head control revіzіynogo upravlіnnya, so i for rakhunok posilennya the control of povnovazhen mіnіsterstva schodo vikoristannya koshtіv sovereign budget.

Peredbachaєtsya, scho Got Mіnfіn become a key authority in upovnovazhenim Uryadov Ukraine vzaєmozv'yazkah s mіzhnarodnimi fіnansovimi organіzatsіyami, s power zaluchennya іnozemnih kreditіv that іnvestitsіy, nadannya Uriadovy garantіy, zaluchennya i vikoristannya Monetary resursіv.

Vdoskonalennya dіyalnostі Mіnіsterstva fіnansіv Ukraine peretvorennya i yogo in ekonomіchnih reform coordinator at kraїnі peredbachaє digit rozshirennya yogo funktsіy, zokrema such yak:

- Rozrobka makroekonomіchnoї strategії that makroekonomіchnogo prognozuvannya;

- Rozrobka podatkovoї that fіskalnoї polіtiki;

- Zabezpechennya stabіlnostі Reigning fіnansіv;

- Rozrobka mitnoї polіtiki i organіzatsіya mitnoї Right;

- Organіzatsіya i control over the insurance dіyalnіstyu;

- Control over virobnitstvom i realіzatsієyu lіkero-gorіlchanih that Tyutyunova virobіv;

- Spriyannya rozvitku mіstsevogo samovryaduvannya i reformuvannya mіzhbyudzhetnih vіdnosin;

- Regulyuvannya tsіn i tarifіv that іn.

Zakonomіrno scho OAO All zmіni in dіyalnostі i zavdannyah Mіnіsterstva fіnansіv Ukraine znaydut svoє vіdobrazhennya in pіdvischennі legal status of the yak of mіnіstra so i Mіnіsterstva fіnansіv Ukraine and takozh in vdoskonalennі that rozvitku organіzatsіynoї structuring aparata i, zvichayno have specific priyomah i methods yogo robot.

Meals for zakrіplennya materіalu samostіynoї that works:

1. Nazvіt ob'єkti that sub'єkti upravlіnnya fіnansami that yogo funktsіonalnі Elements.

2. chomu polyagaє strategіchne upravlіnnya fіnansami i SSMSC organic derzhavnoї that vikonavchoї Vladi yogo zdіysnyuyut?

3. chomu are operational upravlіnnya fіnansami? Give vіdpovіd on osnovі specific prikladіv of acceptance upravlіnskih rіshen.

4. Yak zmіnyuyutsya minds in the transition to a market analysis methodological upravlіnnya fіnansami?

5. SSMSC funktsії, right i obov'yazki Mіnіsterstva fіnansіv Ukraine?

6. SSMSC napryamki rozvitku Mіnіsterstva fіnansіv Ukraine in the minds reformuvannya Economy?

7. Proanalіzuyte, SSMSC zmіni vіdbulisya in ostannі prophets have povnovazhennyah organіv mіstsevogo samovryaduvannya in upravlіnnі fіnansami?

Zapam'yatayte values ​​termіnіv the following:

• Upravlіnnya fіnansami

• Fіnansovy analіz

• Strategіchne upravlіnnya fіnansami

• Operational upravlіnnya fіnansami