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Фінанси (загальна теорія) - Опарін В.М.

6.2.3. Budget system and budget processes in Ukraine

The budgetary system of our state is formed on the basis of the law "On the Budget System of Ukraine". On daniy hour її functііонування regulations are regulated by the norms of the "Budget Code". With the implementation of the principle of the principle of self-esteem, it is simply unacceptable. Prichomu principle єдності на практиці не реалізується, оскільки єдиний зведений budget for the living рівні not to be stored. Self-prophesy is the same as the declarative - realistic legislative basis for neutrality.

The budgetary system of Ukraine is included in the budget legislation, including the state budget of Ukraine, the republican budget of the Autonomous Republic of Crimea, the budget crisis. Prior to the budget, there are regions, cities, districts, towns, villages, villages, districts around the world. The warehouse is structurally motivated by the budgetary system of Ukraine, which is shown on schemes 23 (in bold type, visible in the budget, in italics - decentralized):

The budget process of organization and order of storage, rozglyadu, zatverdzhennya and vikonannya budget. Oskilki budget is a system of all-phobia finance services and through it to pass the meaningful mass of grotesque streams, then the budgetary processes are spent in the center of respect for susp.

Він warehousing in two parts:

- budgetary plannuvannya;

- Vikonannya budget.

Scheme 23

The budget plan does not want to store the project to the budget, yogo rozglyad i zatverdzhennya. Tse sertsevina budgetary process - vikonuetsya such a budget, which is adopted.

Zavdannya budgetary planuvannya viznachayutsya neobhdnistyu virishennya okharakterizovannoy vishche trihedinogo zavdanny formovannyya budget:

1) достовірне vyznachennya oаgаta that dzherel formovannya income to the budget;

2) optimal rozpodil vidatkіv for okremimi grupami and galuzami;

3) balanced balance with the budget.

Budgetary plan to begin with a vain zamylivogo Obligu income. Obnortovannіst їх планування забезпечує reality of the budgetary process. Optimumnost rozpodilu vidatkiv viznachaevatsya efektivnistyu vikoristana budgetary koshtiv iz positsy zabezpechennya ekonomichnogo zostannya ta sotsialnoї garmonії s suspіlstі. Zbalansuvannya budget naisladnіs zavdannya, okkilki, yak rule, the consumer at viditkah transplant real mozhilostі at the form of income.

In the process of budgetary planning, the method is:

A) zagalny method - balance sheet;

B) up to word-breaking articles - normative:

- Straight rahunku,

- Analitic.

The essentiality of the balance method is that of the budget, that is, the budget, the financial plan, the balance of income and equity. Even the budget can not be unbalanced. Overexploitation of households over incomes is unthinkable, adzhevo, vyhodachi zі kemi fіnansovoї діяльності держави, не може бути профінансовано. Perevischennya Zh income over vidatkami, yakshchod ydetsya not about the budget profitsit, nedorechne, oskilki derzhavi not potrybnyi zavivi koshti (zate vony mozhut bouti neobhdydny juridnichnym i fizichnim posobam, yakih vony viluchayutsya protsiroi pererozpodilu). The balance of the balance method does not guarantee the reality of the budget plan, but the balance of the formality of the financial resources of the sus- pensity.

The normative method is the basis of the budget plan and the field of the vividly enlarged articles of income and equity for the establishment of norms. On the other hand, you can sign up for the norms to the macroeconomic indicators (before the Law on Autumn in Ukraine on the finance of the budget, not less than 10% of the national income). Normativi mozut mati rіznі rіvnі узагальнення - до макроі і мікроекономічних показників, у розрахунку на один жителя, one budgetary set the chi operational-сітьівів a display (one-on-one, one class), and takozh up to specific articles of types of income.

The method of direct rahunku perebacha details rozraunok for kozhnym platnikom income that otrimuvachom budgetary koshtiv. Same vin zabezpechuyu ponu prozorost budgetary process і nibiblshu oboruntovannost to the draft budget. Vodochas tseudit trudomistky process, and that yogo vichoristan, especially at the regional central budgets, is done. In the process of direct rozraunkuku income і vidatkіv buduyu tezh vikoristovuytsya normativi, ale not uzagalennі, a detailizovі.

Analitic method ґruntuyutsya on viznachenі torgatsіy rozvitku okremih otraznikіv buduyu і chinnikіv, yakі vplyvayut on ts iznikniki. Planuvannya mozhe zdіysnyuvatysya z vikoristannyam koefіtsієntіv, yakі characterize the dynamics of income and izdatkіv, abo on the basis of viznachennya vplyuvu on zmіn otraznikіv buduem okremih chinnikiv, napriklad zarostannya chiselnost 'populated, dinamiku tsin і tariffs, exchange rate tochno.

The procedure of the budgetary plan is to postpone the entry into the warehouse, inspect the draft budget, and be governed by the law. In Ukraine on the state river, including:

1. Depot to the draft budget:

- sent by the President of the Verkhovna Rada Budgetary Mission;

- rozoblennya Verkhovnoy Rado budgetary resolutions, yakіy viznachayutsya osnovnyi strained budgetary polity to the oncoming rik;

- rozroblenya Ministry of Finance on the basis of the main macro outlook forecasts for the economic and social development of the draft budget to the State Budget;

- Uzgozhennya otkaznikiv prognostic project to the budget with proposals of ministries, agencies and organizations;

- rozroblenya Ministry of finances robochogo (uzhdozhenogo) draft Derzhavnogo budget і filed yogo in the Cabinet of Ministers;

- sighting the draft budget in the Cabinet of Ministers, accepting the plea for yogo grasp and submission to the President of the draft law on the budget;

- sight of the draft Law on the budget by the President and the Yogi before the Verkhovyna Radi.

2. The eye of the draft law on the state budget of Ukraine:

- sight of the draft Law on the budget of the Committees

І комітетах Верховної Ради;

- доповідь Міністра фінансів на засіданні Верховної Ради та співдоповідь голови комітету з feed to the budget;

- agreed to the draft of the State Budget for the Verkhovna Rada;

- прийняття відповідного рішення about the result of sighting the draft Law on the state budget:

A) solidify the Law on the State Budget of Ukraine;

B) in the first chitanni і direct to the preoprazuvannya;

C) vidhiliti і direct to the crushing.

Vikonannya budget polagayє mobіlіzatsії planned income and financial benefits of agriculture. Organizatsiya vikonannya budget pokladyatsya on Kabinet Mіnistrіv, operative robot is conducted Міністерством фінансів, Державною податковою адміністрацією і Держаним казначейством. Vikonannya budget zdіysnyuetsya on підставі розпису доходів і видатків. Tsei dokazarevayutsya pislja zatverdzhennya buduyu vidpodіdo pіdrozdіlіv budіchnoї klassifіkіїї, yaka місти повну деталізацію

Видів доходів і напрямів видатків. Registering income and izdatkіv warehousing with a quarterly rozbivkoyu, sho dyo zmogu zbalansuvati budget for rіznі perіiodi.

Kasove vikonannya budget (zarahuvannya koshtiv on rahunki budget and pererahuvannya them) can zdіysnyuvatis for duma systems: bankivskyu and treasurer. In the banking system, the budget is invoked in the banking system. When the treasurer is talking about a special structure - the treasury, the yakhe vede rahunki budget, the mobility of the costumes and the fiddle of the vest. In Ukraine, the Treasury is the organizer of the budget, and the budget is concentrated in the banking system.