Sources mutemo budgetary. Pfungwa bhajeti mutemo. Principles uye vanotongwa bhajeti mutemo

Munenge nguva dzose, vanhu vakatsvaka kuzadzisa anobudirira zvikuru munzanga sangano. Pakutanga, dzakadai yaiva dzokumaruwa vomunharaunda. Pave paya, vanhu vakaziva kuti inotungamirwa ichi hazvigoni kusunungurwa kuti shasha dzevanhu yakakwana. Kureva kuti chirango pamusoro ukama haabvumirwi chokubatanidza mukati munharaunda huru nhamba yevanhu. Saka, muna kutsvaka vanhu kunzwisisa kuti munzanga maumbirwo, kana kuti, kuti ukama varege kudzorwa kwete zvechitendero, ateteguru kana zvimwe chinyakare dzemunharaunda chete, asiwo mhando tsika. Saka kodzero kuoneka. Uye chitarisiko nyika ndicho regulator dzokusimukira ukama zvakazoita kuti chokwadi kuti vanhu vaikwanisa kutamira kuvandudza magariro evanhu sangano. Saka akatanga kubuda munyika yacho mamiriro.

Nhasi panyika chete kuwanda munyika. Izvi zvinoratidza yakakwirira pamwero evanhu sangano, izvo zvinozoita ariko nokuti National pamutemo hurongwa. Zvisinei, mumwe nomumwe mamiriro runoonekwa sechinhu yakadaro chete pamberi zvimwe zviratidzo. Mumwe ndiye mumhuri upfumi. Zvinofanira kucherechedzwa kuti upenyu nemari ehurumende - mumwe chikuru zviratidzi vayo kukura. Uyewo, munhu chinhu chinokosha mari nemauto upi nyika ndiyo bhajeti. Zvachose zvinhu zvose zvinoitika pasi payo dzinotungamirirwa mutemo. Vakawanda pamutemo mitemo munharaunda iyi kwenguva refu kuunganidza, izvo zvakazoita kuti bhajeti murairo ichakurukurwa munyaya.

State chikamu zvemari

Budget uye bhajeti mutemo - iri chete rakabva pezvokuvamba zvemari nemauto National upfumi ehurumende. Muchiitiko chino, isu kufunga zvinhu ruzhinji nemauto ari gadziriro yacho Russian Federation. Asi, inobva zvechadenga yepfuma wehurumende, iyo ichakurukurwa gare gare munyaya, pamutemo davi mutemo wayo chikamu mamiriro pamutemo. Zvinofanira kucherechedzwa kuti zvikuru nguva refu bhajeti mutemo wakanga chete sangano wezvemari. Zvisinei, kuunganidza vakawanda mitemo uye kukosha kwokuwedzera kwakaita kuti kuparadzana bhajeti iri Institute ari oga bazi. Saka, mari nemauto ari mamiriro inogona rakakamurwa akawanda zvinoriumba, zvinoti: Mweya bhajeti bhora uye nokure zvoupfumi zviratidzo.

mutemo zvemari

Pamberi zvakananga kuongorora zvinoitwa bhajeti mutemo zvinokosha kunzwisisa zvinokosha muvambi yacho indasitiri. Ndizvo nhasi mutemo zvemari. Ichi indasitiri pamutemo chinhu kupfuura sechinhu seti yokupira dzemunharaunda yokudzora pasocial ukama nokure dzidzo, uyewo voruzhinji mari mari kuti zvinokosha iri Implementation kwezvirongwa mabasa. Saka, kana bhajeti mutemo anodzora chete ari bhajeti, mari - kugovera mari kubva bhajeti. Chokwadi, tsanangudzo iyi chaizvo "unotemerwa pasi", asi chinonyanya zvakarurama chinoratidza Kusiyanisa maviri akapa maindasitiri yakavakirwa. Zvinokoshawo kuziva kuti mari iri sechinhu kurangwa pamutemo. Akadzidzira uye akadzidzisa ari pamutemo masangano ari Russian Federation kuti kugadzirira zvikuru vanokwanisa magweta.

State bhajeti somunhu anopa bhajeti mutemo

Zvinofanira kucherechedzwa kuti mutemo zvemari, bhajeti mutemo - ndiro maindasitiri, iyo nzira imwe kana mumwe chokuita nehurumende muchivigiro. Musiyano kunooneka pacharo chete dzakasiyana siyana yokukurukurirana. Izvi zvinoreva kuti zvakakodzera, kutanga, kuti funga huru chigumbuso - nehurumende bhajeti. Zvaizoratidza sokuti anenge ose Russian mugari anoziva chefuma nyika. Zvisinei, chokwadi ndechokuti yakaoma kunzwisisa zvikuru kupfuura iri "swederai" vagari vanhuwo.

Saka, hurumende bhajeti - gwaro rine simba mitemo, zvakanyorwa pasina chaakasiya mazano vehurumende, rubatsiro, uyewo nzira zvirongwa zvavo zvemari iyo mari bhajeti mari. Uyezve, mune chipo gwaro rinoratidza kukura mari kubva coffers yeRussia kuti kusangana mabasa vehurumende, mabasa, zviremera zvomunharaunda uye zvichingodaro. N. Zvinofanira kuzivikanwa kuti mipiro vose Proportional kune inotarisirwa zveminda. Tichitarisa zvose pamusoro, zvinganzi vakagumisa kuti bhajeti iri zvakafanana mari for pagore uye chikamu-nguva "mari" tsime basa hurumende.

Asi bhajeti haataurwi saizvozvo. It ose gore kubudisa pamusoro Paramende. muitiro uyu, uyewo mamwe mabasa chokuita hurumende coffers, panguva zvemitemo pamwero iri nokudzorwa bhajeti mutemo.

Pfungwa bhajeti mutemo

Bhajeti mitemo inonzi bazi National pamutemo hurongwa yeRussian Federation, izvo dzinotungamirirwa aivapo nheyo ehurumende midziyo mukati aivapo bhajeti, uyewo nedanho raro inotungamirwa, kuurayiwa, vachiongorora kwayo Implementation uye mabasa nyaya bhajeti mutemo. Zvinofanira kurangarirwa kuti indasitiri ino inodzorwa kwete chete chefuma panguva senyika, asiwo kwemasayendisiti kuitika pachiyero Federation. Saka, pfungwa bhajeti mutemo anofukidza kwete chete National pamutemo muitiro, asiwo budgetary repamutemo zvakananga mukati STRUCTURAL pezvokuvamba Russian Federation.

Pakati masayendisiti nguva dzose ane nharo pamusoro bhajeti akakwirira National pamutemo hurongwa. The panowanikwa matambudziko akadaro chaizvo nomusoro, nekuti pakutanga, Sezvambotaurwa, chikamu ichi chaiva chevanorwara zvemari. To musi, pane mbiri dzinokosha nzira kuti chiratidzo bhajeti mutemo. Kudivi rimwe, ichi Sub-kwemauto, pane dzimwe - ndiwo yakazvimirira pamutemo chikamu, yakazvimirira nevamwe. Chokwadi, vatsigiri vakawanda kurudyi yacho bhajeti kuzvionera. Pashure cherudo indasitiri iine nyaya pachake sezvamunoita, matsime uye, Chikurukuru, nyaya murau pamutemo.

Nyaya bhajeti mutemo

Nyaya veruzhinji nemauto - ndeimwe zvikuru zvinokonzera chinosiyanisa naye sezvo yakazvimirira bazi iri National pamutemo hurongwa. Nokudaro, bhajeti mutemo mitemo inodzora zvinotevera mhando evanhu ukama:

- paumbwe bhajeti zveminda, chinangwa chiri kuisa okuguma paruzhinji muchivigiro;

- Kufambisa uye kunyatsoomerera kudzora chero uye zvose budgetary havashandisi mari;

- Preparation of bhajeti kumurairo Implementation pakati bhajeti kwacho kuti kuunza upenyu matanho ayo ose;

- kudzora kushandisa uye Implementation of bhajeti;

- kuunza kururamisira vose avo chero nzira kutyora bhajeti mitemo iri Russian Federation;

Saka, nyaya yacho budgetary mutemo zvakazara Unosanganisira zvose pamutemo noukama dzinomuka kushandiswa nevoruzhinji yepfuma.

Bhajeti nemitemo mutemo

Direct kudzora bhajeti iri nyaya mutemo rinoitwa pachishandiswa mitemo chaiyo. Sezvo mamwe marudzi dzemunharaunda-siyana matavi zvemitemo, vane mwero bhajeti chimiro, chine zvinhu zvitatu, zvinoti: a pfungwa, utsotsi uye zvirango. Dzimwe nyanzvi dzinoti zvirango muna bhajeti mutemo, uye kutaura zvazviri, mune mitemo bhizimisi, kwete. Nemamwe mashoko, budgetary mitemo regai kuriritira kuita kuti kutyorwa. Zvisinei, mashoko aya nhema, sezvo mune dzimwe mabasa kwemitemo iri Russian Federation, iyo ichakurukurwa gare gare munyaya, zvirango nokuti infringements zviri budgetary hwechiKomonisiti.

Mhando bhajeti mitemo

Zvinofanira kucherechedzwa kuti bhajeti mutemo imwe mashoma sectors umo mune Maitiro uye, zvinhu mitemo. Saka, muna kwayo zvinhu chikamu yakatarwa chinzvimbo ehurumende yepfuma mamiriro, pasi mari, mari, muitiro nokuparadzirwa dzavo, uye zvichingodaro. D. Mitemo nzira iri zvinowanzoshandiswa panguva gadziriro, ongororo uye kugadzwa bhajeti mutemo. Nemamwe mashoko, ivo yacho. noukama zvisaitike muitiro kusika normative chiito mamiriro bhajeti weRussia. Uyewo, mitemo yakadaro zvibate zvose kwemasayendisiti zviri zvimwe nzira chokuita kuurayiwa zvatinopiwa ose bhajeti mutemo.

Subject nemamiriro indasitiri

Kupiwa chaizvo zviri bhajeti mutemo, zvinofanira kucherechedzwa kuvapo nyaya chaizvo panguva chaiyo Implementation pamusoro mutemo mumagariro ukama. Vanotongwa Budget Mutemo vanokamurwa muzvikwata zvikuru zvitatu:

1) zvakananga mamiriro, uyewo mamwe administrative uye miganhu dzakabatana.

2) The Executive Zviremera (nechepakati uye Russian Federation).

3) Organization matunhu neminisiparati uye mamiriro mhando.

The pamusoro mapoka anoratidza kuti vanotongwa bhajeti mutemo - zvinonyanya ezvinhu masangano kuva namatavi siyana muhurumende. Kureva, zviri pasi aronge Implementation pamusoro bhajeti kubudikidza Kufambisa pakati budgetary mari kufamba. Zvinofanira kucherechedzwa kuti kwavari yakamisirwa basa kudzora chaiko kuita pamusoro bhajeti mutemo.

matura indasitiri

Sources mutemo budgetary - kuva nechitarisiko siyana rwekutaura dzemunharaunda, misimboti uye hurongwa ari indasitiri. Nemamwe mashoko, bhuku anganzi mirau yakananga, apo budgetary kwemitemo vari yakasimbiswa. Kusvika panguva yokupedzisira anogona kuwanikwa mumirau matatu makuru, kureva:

- Constitution of Russian Federation;

- Budget Code;

- Ita yeUnited bhajeti, iyo inobudiswa gore negore.

Nokudaro, zvinokonzera bhajeti mutemo tiri hierarchical marongerwo unokubvumira zvinobudirira kushandisa mitemo dzaitaurwa munyaya pamutemo indasitiri.

Basa budgetary mutemo

Pasina kunze, zvose zvinokonzera mutemo budgetary, uye zvakawanda zvakananga, zvatinopiwa yemirau dzinobva Dare dzemitemo. Naizvozvo, Russian Federation, huru normative chiito anovamba anokosha zvokudya munhu budgetary sangano munyika. Kana wegore bhajeti mutemo, zvinonyanya Maitiro chiito, iyo mari yacho chaizvoizvo richiparadzirwa pakati akakodzera vehurumende. Anokosha piece mitemo ndiko Budget Code. Kuti kune pazvinhu pfungwa pamusoro penyaya Kuronga indasitiri, misimboti bhajeti mutemo, ayo mashandiro, uyewo zvinokosha kuti bhajeti hurumende zvarwo.

Manyuko fiscal chikamu mune zvesayenzi

Sources mutemo budgetary basa rinokosha mune eponymous nesayenzi. Pakugadzirira zvikuru vanokwanisa magweta enzvimbo kuruzhinji nemauto mitemo kakawanda kudzidza kuti kunzwisisa vose misungo. Panyaya iyi, rinokosha ndivo mitemo bhajeti pagore, sezvo vari ivo, unogona kuona zvinoitwa kukura yose zvoupfumi weHurumende. Saka, manyuko mutemo budgetary, imwe tsananguro mukuru uyo wakapiwa munyaya, vaduku magweta vari kubatsira munzira dzakawanda kuzivana nebazi iri.

indasitiri hurongwa

Pakuurayiwa STRUCTURAL kuparadzirwa pamutemo dzemunharaunda bhajeti mutemo hapana anosara. Budgetary maitiro mutemo ane mwero fomu. Unosanganisira zvinhu zviviri: mukuru uye chinokosha chikamu. Mumwe chinhu ine mitemo zvimwe maitiro bhajeti. Somuenzaniso, mune ruzhinji chikamu bhajeti kwaisanganisira mirawu mutemo, ayo mamiriro, pfungwa yetsika, uyewo mamwe inokosha Statistical ne. Special chikamu - zviri kutonyanya mitemo kuti waidzora bhajeti rikurumidze pachayo uye richiona kuurayiwa zviri bhajeti mutemo.

mhedziso

Saka, nyaya panoratidza pfungwa, zvinopa bhajeti mutemo uye zvimwe zvaidiwa indasitiri. Zvinofanira kucherechedzwa kuti chikamu ichi Russian pamutemo hurongwa chimwe chinonyanya kukosha, nekuti zvinokanganisawo zvoupfumi mamiriro ezvinhu munyika.