Fіnansova statistics - Shustіkov AA

2.6. Neobhіdnіst i sutnіst budget oblіku that zvіtnostі

Budgetary Obl_k one yak s vidіv buhgalterskogo oblіku Je NAUKOVO obґruntovanoyu system obvious, vіdobrazhennya, grupuvannya th uzagalnennya that control over kіlkіsnimi that yakіsnimi pokaznikami vikonannya budget.

Reigning Vazhlive values ​​nalezhit processes vikonannya sovereign i mіstsevih byudzhetіv, not yaky Mauger Buti zabezpechenim without chіtkoї organіzatsії budget oblіku that zvіtnostі.

Main zavdannya budget oblіku - zabezpechennya svoєchasnogo nadhodzhennya dohodіv to budget vchasne fіnansuvannya vidatkіv, peredbachenih vidatkovoyu Chastain budget zabezpechennya tsіlovogo vikoristannya koshtіv budget for Galuzo Economy i, Especially, efektivnosti їh vikoristannya for priznachennyam. Neabiyake values ​​in the budget oblіku Got zabezpechennya chіtkoї organіzatsії buhgalterskogo oblіku that zvіtnostі in sferі vikoristannya budgetary koshtіv, derzhavnoї distsiplіni access in all organs upravlіnnya, SSMSC vikonuyut budget zhorstkogo regime ekonomії at fіnansuvannі vidatkіv budget i vikoristannі budgetary koshtіv.

Otzhe, Budget Obl_k vіdobrazhaє vikonannya budget through Obl_k dohodіv, vidatkіv, penny koshtіv budget rahunkah, fіnansuvannya zahodіv, peredbachenih i zatverdzhenih in byudzhetі, fondіv, rezervіv th rahunkіv, stvoryuvanih in protsesі vikonannya budget kasovogo vikonannya budget i vikonannya koshtorisіv vidatkіv budgetary set-up. Tom budgetary Obl_k nadaє tsіlіsnu uyavu about vikonannya byudzhetіv usіh rіvnіv.

Іstotnіst budget oblіku proyavlyaєtsya in Yogo funktsіyah: enough, vіdobrazhennya, uzagalnennya, control vikonannya byudzhetіv usіh rіvnіv that zabezpechennya zberezhennya koshtіv budget. OAO All tsі funktsії pov'yazanі mіzh him i dopovnyuyut one single.

Funktsіya lucid polyagaє in stvorennі th vikoristannі penny koshtіv sovereign budget yak at rozrіzі dohodіv so i vidatkіv.

Funktsіya vіdobrazhennya bazuєtsya to ensure scho OAO All operatsії, SSMSC vikonuyutsya for rakhunok budgetary koshtіv zgіdno s koshtorisami vidatkіv abo on dohіdnіy chastinі for species dohodіv, vіdobrazhayutsya in vіdpovіdnih Pervin buhgalterskih documents rahunkah that іnshih buhgalterskih documents.

Funktsіya uzagalnennya polyagaє in provedennі vsіh operatsіy on rozrahunkah result yakih Je balance dohodіv i vidatkіv.

Navedenі funktsії zabezpechuyut kіlkіsny that yakіsny Obl_k vikonannya byudzhetіv usіh rіvnіv, Change log, made before Demba in protsesі vikonannya scho daє zmogu viyaviti vіdhilennya od zatverdzhenih in byudzhetі asignuvan i make vіdpovіdnі zmіni to budget chi koshtorisu vidatkіv, tobto through vikonannya zgadanih funktsіy organic Vladi zabezpechuyut upravlіnnya budgets vsіh rіvnіv vіdpovіdno to svoїh povnovazhen.

Funktsіya control polyagaє in provedennі budget oblіku nadhodzhen dohodіv for їh species that oblіku vikonannya vidatkovoї Chastain budget in rozrіzі vіdpovіdnih Galuzo, SET is the organіzatsіy, SSMSC fіnansuyutsya s budget tobto vikoristannya budgetary koshtіv for tsіlovim priznachennyam zgіdno s schokvartalnim rozpisom by chapters, paragraphs i statte.

Through budget Obl_k viyavlyayutsya OAO All torn down budgetary zakonodavstva, nevikonannya vimog schodo regime ekonomії budgetary koshtіv.

Budgetary Obl_k urahovuє OAO All Budget Costa i rahunkah to install abo peredanі to chi іnshomu body Vlady, upravlіnnya, abo peredanі yuridichnіy osobі, yak that potrebuє. Obl_k neobhіdny for zabezpechennya zberіgannya budgetary koshtіv through vіdobrazhennya vsіh operatsіy scho vikonuyutsya through the budget, in buhgalterskih documents skladannya buhgalterskogo balance that zvіtu about vikonannya budget. Buhgalterskіy Obl_k vikonannya budget daє zmogu vstanoviti pereponi kradіzhkam that іnshim torn down in vikonannі byudzhetіv usіh rіvnіv. In tsomu viyavlyaєtsya funktsіya zabezpechennya zberіgannya budgetary koshtіv.

The subject of the budget oblіku Je Costa Sovereign budget i byudzhetіv usіh rіvnіv that processes їh vikoristannya. Ob'єktom budget oblіku Je dohіdna that vidatkova Chastain budget koshtorisi vitrat on utrimannya SET, organіzatsіy that come in, scho fіnansuyutsya s budget. The method of budget oblіku Je sukupnіst priyomіv, SSMSC vikoristovuyutsya obsession for neobhіdnih danih s vikonannya budget vikoristannya koshtіv. Tsі danі vіdobrazhayutsya in byudzhetnіy zvіtnostі.

Budgetary zvіtnіst yavlyaє him zvіtnіst bunt rozporyadnikіv koshtіv i rozporyadnikіv koshtіv 2nd is the 3rd stupenіv i vіdpovіdnih fіnansovih organіv s lucid for vitrachannyam koshtіv, SSMSC boule oderzhanі s budget, and takozh koshtіv, SSMSC nadіyshli to budget. Before rozporyadnikіv koshtіv nalezhat kerіvniki mіnіsterstv, vіdomstv, of companies, organіzatsіy, SSMSC otrimuyut Costa s budget i carry vіdpovіdalnіst for їh tsіlove vikoristannya. HEAD rozporyadnikami Je Centrum aparata Mіnіsterstva fіnansіv; rozporyadnikami koshtіv 2nd stage - fіnansovі upravlіnnya in areas mіstah Kiєvі that Sevastopolі and takozh Mіnіsterstvo fіnansіv AR Krim; rozporyadnikami 3rd stage - mіskі that rayonnі fіnansovі vіddіli. Otzhe, Budget zvіtnіst - tse Element Method budget oblіku, zaklyuchny Etap buhgalterskogo uzagalnennya Informácie.

Organіzatsіya budget oblіku that skladannya byudzhetnoї zvіtnostі neobhіdnі not tіlki for zabezpechennya dohіdnoї that vidatkovoї Chastain budget, and the second for orієntatsії kerіvnitstva schodo ekonomіchnogo rozvitku powers i regіonіv. Budgetary zvіtnіst vikonuє mayzhe OAO All funktsії budget oblіku: funktsії obvious, uzagalnennya, control that zabezpechennya zberezhennya koshtіv budget.

Budgetary zvіtnіst tіsno pov'yazana s budgetary oblіkom i yavlyaє him yogo result. Vaughn vіdobrazhaє processes vikonannya budget viyavlyaє torn down in the budget zakonodavstvі Yea i pіdstavoyu for budget prognozuvannya that planuvannya.

Form byudzhetnoї zvіtnostі. Budgetary zvіtnіst mozhna klasifіkuvati for kіlkoma acquaint themselves:

1) for priznachennyam -

a) zovnіshnya;

b) vnutrіshnya;

2) for obsyagom pokaznikіv -

a) Pervin;

b) zvedy;

3) for termіnom skladannya she filed -

a) perіodichna (mіsyachna, quarterly);

b) rіchna.

W uprovadzhennyam in 1995 rotsі Sovereign Treasury on yogo bunt upravlіnnya very hard rozrobku novih forms byudzhetnoї zvіtnostі.

Zvіtnіst rozporyadnikіv koshtіv, SSMSC fіnansuyutsya s Sovereign Budget that mіstsevih byudzhetіv.

Rozporyadniki koshtіv, SSMSC fіnansuyutsya s sovereign budget schomіsyachno podayut form zvіtnostі "about vikoristannya asignuvan Zvіt іz sovereign Budget» № 2 BMD. In vkazanіy formі zaznachenі:

  • Cody funktsіonalnoї, vіdomchoї that ekonomіchnoї klasifіkatsії;
  • zalishok koshtіv on the cob rock;
  • suma koshtіv scho nadіyshla for zvіtny perіod;
  • kasovі vidatki;
  • zalishok budgetary koshtіv on kіnets zvіtnogo perіodu.

At the same tsіy formі vkazuyutsya lіmіtovanі asignuvannya for zvіtny perіod.

Golovnі rozporyadniki koshtіv, SSMSC fіnansuyutsya s mіstsevih byudzhetіv, skladayut mіsyachnu zvіtnostі form number 1-IMB "Zvіt about vikonannya koshtorisu Set asignuvannyah іz mіstsevogo budget." Tsya form zvіtnostі skladaєtsya s dvoh Chastain:

  • Vidatki.
  • Vіdomostі about ruh koshtіv on the production rahunkah.

In the 1st rozdіlі zaznachayutsya:

  • Cody ekonomіchnoї i funktsіonalnoї klasifіkatsії;
  • asignuvannya for zvіtny perіod;
  • lіmіtovanі asignuvannya;
  • kasovі vidatki s cob rock.

In the 2nd rozdіlі mіstitsya іnformatsіya about:

  • zalishok koshtіv on the cob rock;
  • Costa, scho nadіyshli s cob rock;
  • kasovі vidatki for zvіtny perіod;
  • zalishok koshtіv on kіnets zvіtnogo mіsyatsya.

Install that organіzatsії, SSMSC of order s Budget Costa i vikoristovuyut pozabyudzhetnі Costa (yak on the state-sponsored, so i on mіstsevih budgets) skladayut zvіt on formі number 4 MPGM "Zvіt about vikoristannya pozabyudzhetnih koshtіv". Zvіt warehouses daєtsya in zagalnih sumac species have rozrіzі for pozabyudzhetnih koshtіv:

  • spetsіalnі Costa;
  • sumi for doruchennyami;
  • Deposits that INSHI.

In tsіy formі zvіtnostі vkazuyutsya:

  • zalishok koshtіv on the cob rock;
  • nadіyshlo koshtіv usogo;
  • .. Kasovі vidatki, incl Ti, SSMSC pіshli on vidatki, zatverdzhenі for the budget;
  • zalishok koshtіv on kіnets zvіtnogo perіodu.

Usі tsі FORMS mіsyachnoї byudzhetnoї zvіtnostі for narostayuchim pіdsumkom podayutsya bunt rozporyadnikami koshtіv Parent upravlіnnyu Sovereign Treasury to 8 numbers mіsyatsya, for the following zvіtnim.

Іsnuyut vіdmіnnostі, zumovlenі organіzatsієyu fіnansuvannya s budget:

1. fіnansuvannі for vіdomchoyu pіdporyadkovanіstyu budgetary zvіtnіst "pass" such Shlyakhov: rozporyadniki koshtіv 3rd stage nadayut zvіt rozporyadnikam koshtіv 2nd stage ostannі skladayut Institution zvіt nadsilayut i yogo bunt rozporyadnikam koshtіv, SSMSC in its Cherga, skladayut Institution zvіt i yogo podayut bezposeredno Parent upravlіnnyu Sovereign Treasury.

2. When fіnansuvannі through teritorіalnі organic Treasury budgetary zvіtnіst "pass" Taqiy Way: rozporyadniki koshtіv 3rd stage vіzuyut svoї zvіti in teritorіalnomu vіddіlі Sovereign Treasury i potіm nadayut yogo rozporyadnikam koshtіv 2nd stage. Ostannі skladayut Institution zvіt vіzuyut i yogo in teritorіalnomu upravlіnnі Treasury i potіm nadayut yogo bunt rozporyadnikam koshtіv, SSMSC in its Cherga, skladayut Institution zvіt nadayut i yogo Parent upravlіnnyu Sovereign Treasury.

Form kvartalnoї zvіtnostі bunt rozporyadnikіv koshtіv, SSMSC fіnansuyutsya s Sovereign that mіstsevih byudzhetіv:

f. Number 1 - Balance vikonannya koshtorisu;

f. Number 2 - Zvіt about vikoristannya asignuvan, obsession s budget;

f. Number 3 - Zvіt about vikonannya plan for MEREZHI shtatіv i kontingentіv budgetary SET;

f. Number 4 - Zvіt about vikoristannya spetsіalnih koshtіv install.

Golovnі rozporyadniki koshtіv, SSMSC fіnansuyutsya s Sovereign Budget nadayut Taku zvіtnіst Parent upravlіnnyu Sovereign Treasury of 20 numbers mіsyatsya, for the following quarter zvіtnim before the 1st day of another mіsyatsya, for the following zvіtnim quarter.

Form rіchnoї zvіtnostі bunt rozporyadnikіv koshtіv, SSMSC fіnansuyutsya s Sovereign that mіstsevih byudzhetіv:

f. Number 1 - Balance vikonannya koshtorisu;

f. Number 2 - Zvіt about vikoristannya asignuvan, obsession s budget;

f. Number 3 - Zvіt about vikonannya plan for MEREZHI shtatіv i kontingentіv budgetary SET;

f. Number 4 - Zvіt about vikoristannya spetsіalnih koshtіv install;

f. Number 5 - Zvіt about ruh mainly zasobіv;

f. Number 6 - Rіchny zvіt about ruh materіalnih tsіnnostey;

f. Number 15 - Zvіt about nestachі i kradіzhki penny koshtіv that materіalnih tsіnnostey in budgetary install.

Zvіtnіst organіv Sovereign Treasury about vikonannya Sovereign budget.

Form mіsyachnoї byudzhetnoї zvіtnostі skladayutsya s dvoh Chastain:

1. Zvіt on income.

Skladaєtsya rozrіzі in such warehouses:

  • podatkovі nadhodzhennya;
  • nepodatkovі nadhodzhennya;
  • Income operatsіy od s kapіtalom;
  • ofіtsіynі transfers;
  • Income zagalnoderzhavnih tsіlovih fondіv.

In tsіy formі zvіtnostі vkazuyutsya Cody klasifіkatsії i scrip dohodіv, SSMSC nadіyshla to budget s cob rock (on pіdstavі danih regіstru analіtichnogo oblіku number 5-f).

2. Zvіt on vidatkah.

Skladaєtsya on pіdstavі:

1) danih book analіtichnogo oblіku number 3-phase;

2) zvіtіv rozporyadnikіv koshtіv;

3) zvіtіv bankіvskih SET (about zalishki koshtіv on rahunkah rozporyadnikіv koshtіv organіv is the Sovereign of the Treasury).

In tsіy chastinі mіsyachnoї FORMS vkazuyutsya zvіtnostі Treasury:

  • naymenuvannya vidatkіv;
  • Cody byudzhetnoї klasifіkatsії;
  • zalishok koshtіv on the cob rock;
  • suma koshtіv scho nadіyshla for zvіtny perіod;
  • kasovі vidatki;
  • zalishok koshtіv on kіnets zvіtnogo perіodu.

Mіsyachna form byudzhetnoї zvіtnostі, yak skladayut organic Sovereign Treasury at vikonannі Sovereign budget for skladaєtsya narostayuchim pіdsumkom s cob rock.

Іsnuyut pevnі row of byudzhetnoї zvіtnostі organіv Sovereign Treasury: teritorіalnі vіddіli Sovereign Treasury podayut mіsyachny zvіt about vikonannya Sovereign budget teritorіalnim Treasury upravlіnnyam to 10 the number of mіsyatsya, for the following zvіtnim; ostannі in its Cherga, nadayut zvіti Parent upravlіnnyu Sovereign Treasury of up to 12 numbers mіsyatsya, for the following zvіtnim.

Zvіtnіst fіnansovih organіv about vikonannya mіstsevih byudzhetіv.

Mіnіsterstvo fіnansіv Avtonomnoї Respublіki Krim, oblasnі i mіskі fіnupravlіnnya to 12 the number of mіsyatsya, for the following zvіtnim, nadayut Parent upravlіnnyu Sovereign Treasury mіsyachnі zvіti about vikonannya vіdpovіdnih mіstsevih byudzhetіv.

Form mіsyachnoї zvіtnostі fіnorganіv skladaєtsya s dvoh Chastain:

  • Zvіt about income.
  • Zvіt about vidatki.

Іnformatsіya in zaznachenіy formі podaєtsya analogіchno formі mіsyachnoї zvіtnostі about vikonannya Sovereign budget yak skladayut organic Sovereign Treasury.

Form kvartalnoї zvіtnostі about vikonannya mіstsevih byudzhetіv:

f. Number 1 - vikonannya balance the budget;

f. Number 2 - Zvіt about vikonannya budget revenues vidatkah i;

f. Number 3 - Zvіt about vikonannya plan for MEREZHI shtatіv i kontingentіv SET scho perebuvayut on fіnansuvannі іz mіstsevih byudzhetіv;

f. Number 4 - Dovіdka about vikoristannya pozabyudzhetnih koshtіv mіstsevih Glad folk deputatіv.

At p. Number 1 znahodyat svoє vіdobrazhennya zalishki koshtіv budget Pevnyi date; at p. Number 2 pokazuyut vikonannya urahuvannyam s budget for Change; at p. Number 3 - factuality nayavnіst koshtіv on kіnets zvіtnogo perіodu; at p. Number 4 viznachayut zalishki pozabyudzhetnih koshtіv on kіnets zvіtnogo perіodu.

Form rіchnoї zvіtnostі:

f. Number 1 - vikonannya balance the budget;

f. Number 2 - Zvіt about vikonannya budget revenues vidatkah i;

f. Number 3 - Zvіt about vikonannya plan for MEREZHI shtatіv i kontingentіv SET scho perebuvayut on fіnansuvannі іz mіstsevih byudzhetіv;

f. Number 4 - Dovіdka about vikoristannya pozabyudzhetnih koshtіv mіstsevih Glad folk deputatіv;

f. Number 6 - Danі about nayavnіst i ruh mainly zasobіv SET scho perebuvayut on mіstsevih budgets;

f. Number 15 - Zvіt about nestachu that kradіzhki penny koshtіv i materіalnih tsіnnostey in budgetary install.

Before Tsikh forms zvіtnostі dodayutsya takі dovіdki:

  • about vidatki on oplatі bezkoshtovno nadanih pratsіvnikom apartments i Communal poslug (at sіlskіy mіstsevostі);
  • about vikoristannya pozabyudzhetnih koshtіv Glad folk deputatіv;
  • about vidatki Foundation paid for pratsі (FOP) pratsіvnikіv SET scho perebuvayut on mіstsevih budgets;
  • about Sumi, scho spryamovanі on vidatki for rakhunok tsіlovih koshtіv.

Osnovnі the category that ponyattya

Institution budget

Reigning budget

Income sovereign budget

Vidatki sovereign budget

Podatkovі Income

Nepodatkovі Income

Defіtsit budget

Klasifіkatsіya podatkovih dohodіv

Metodi statistics analіzі sovereign budget

Pіdhodi prognozuvannya to sovereign budget

Zapitannya i zavdannya for self-control

1. Poyasnіt, scho pid vie rozumієte Reigning budget?

2. chomu polyagaє rіznitsya mіzh i Reigning Institution budgets?

3. W chogo skladaєtsya dohіdna Chastain sovereign budget?

4. chomu rіznitsya mіzh podatkovih i nepodatkovimi income?

5. W yakih Chastain skladaєtsya vidatkova Chastina sovereign budget?

6. Shcho vie rozumієte pid precisely vidatkami?

7. chomu rіznitsya mіzh precisely i kapіtalnimi vidatkami?

8. Yakima rank rozrahovuєtsya defіtsit sovereign budget?

9. chomu rіznitsya mіzh klasifіkatsієyu System Statistics Reigning fіnansіv i Sistemi klasifіkatsієyu natsіonalnih rahunkіv?

10. Іsnuyut takі danі about revenues sovereign budget i vnutrіshnogo gross product Kraina:

Perіodi

Income sovereign budget, UAH billion.

Gross vnutrіshnіy product bln.

1996, p.

Sіchen

1.7

5.0

Lyuty

2.1

5.1

Berezen

2.7

4.9

Kvіten

2.1

6.6

Traven

2.1

5.7

Cherven

1.9

5.0

Lipen

2.7

7.2

Serpen

2.3

6.7

Veresen

2.3

5.1

Zhovten

2.9

10.3

leaf fall

2.8

8.0

Gruden

4.2

11.1

1997 p.

Sіchen

1.8

5.9

Lyuty

2.0

6.1

Viznachte funktsіyu scho vіdobrazhaє zalezhnіst dohodіv sovereign budget od zmіni gross product vnutrіshnogo Kraina, otsіnіt parametric rіvnyannya regresії let їm ekonomіchnu іnterpretatsіyu. For Relief koefіtsієnta determіnatsії otsіnіt schіlnіst zv'yazku. Vikoristovuyuchi F -kriterіy, perevіrte іstotnіst zv'yazku s ymovіrnіstyu 0.95.

11. Znayuchi podatok on Dodanim vartіst, rate podatku i podatkovih on oblastі base viznachte: Absolutely prirіst podatku Sumi, obumovleny zmіnami podatkovoї bazi; Absolutely prirіst podatku Sumi, obumovleny zmіnami quantities dodanoї vartostі. Skladіt visnovki:

Pokazniki

For up

factual

Suma podatku on Dodanim vartіst, yew UAH.

5520

5757

The rate podatku on Dodanim vartіst%

20

15

Dolan vartіst, yew UAH.

27600

38380

12. Pokazniki rozvitku Kraina harakterizuyutsya such danimi:

Pokazniki

the basal Year

Zvіtny Year

Key infrastructure is the gross tovarіv poslug

7240

6324

Gross product vnutrіshnіy

3812

3396

Gross natsіonalny dohіd

3680

3308

Gross natsіonalny nayavny dohіd

2904

2652

Income sovereign budget

1096

1128

Rozrahuyte absolutely prirіst dohodіv sovereign budget obumovleny zmіnami:

a) gross obsyagu Key infrastructure tovarіv i poslug;

b) chastki vnutrіshnogo gross product in gross Key infrastructure tovarіv i poslug;

c) koefіtsієnta spіvvіdnoshennya natsіonalnogo gross income i vnutrіshnogo gross product;

g) chastki natsіonalnogo nayavnogo income from gross natsіonalnomu dohodі;

d) chastki dohodіv sovereign budget in gross natsіonalnomu nayavnomu dohodі.