Afanasyev M. P. Mstislav Platonovich Afanasyev. Participation in editorial boards of scientific journals

Rector of the State University of the Ministry of Finance of the Russian Federation, Professor, Doctor of Economics. Acting State Councilor of the Russian Federation, 1st class. Honored Economist of the Russian Federation, member of the board of the Ministry of Finance of Russia.

In 1984 he graduated from the Moscow specialized school with in-depth study of the French language N 73 and entered the Faculty of Economics of Lomonosov Moscow State University

In 1985-1987 he served in the 60th Taman Red Banner Division of the Strategic Missile Forces.

Sergeant. "Excellent SA"

In 1991 he graduated with honors from the Faculty of Economics of Moscow State University and entered the postgraduate course of the same faculty.

In 1992 he completed his master's degree at the Faculty of Economics at the Universities Paris-VII and Paris-VIII and defended his master's thesis on the topic "Accelerated extensive growth in a deficit economy (economic and statistical model)" - head, Doctor of Economics, prof. Bernard Chavans

Since 1993 teaches "Public Finance" at the State University Higher School of Economics

In 1994 he completed a full-time postgraduate study at the Faculty of Economics of Moscow State University and successfully defended his Ph.D. thesis on the topic "The Genesis and Essence of Deficiency in Russia."

Kornai dedicated to the scarcity economy

Since 1994, he worked at the Working Center for Economic Reforms (RCER) under the Government of the Russian Federation (headed by S.A. Vasiliev, S.Yu. Pavlenko)

In 1995, holding the post of the first deputy head of the RCER, he took part in solving the problem of non-payments, which was urgent in the 90s, being the executive secretary of the Operational Commission of the Government of the Russian Federation for improving the system of payments and settlements (headed by A. B. Chubais, V. V., Kadannikov, V.O., Potanin)

In 1996-1998, he headed the Finance Department of the Russian Government Office (Chairman of the Russian Government V.S. Chernomyrdin)

In 1996, as a member of the Russian Government Commission on Economic Reform (chaired by A.B. Chubais), he was engaged in issues of the effectiveness of government programs and the assessment of the effectiveness of measures to improve the economy.

In November 1996, in accordance with the Decree of the President of the Russian Federation B.N.

Yeltsin of 01.11.1996 N1513 "On ensuring the activities of the Temporary Extraordinary Commission under the President of the Russian Federation to strengthen tax and budget discipline" headed the Office of the Commission as the Executive Secretary (Chairman of the Commission BN Yeltsin).

In 1997, in doctoral studies at the Paris Institute of Political Sciences (IEP de Paris) under the guidance of Doctor of Economics, prof.

Jean-Jacques Rosa at the Faculty of Economics defended his doctoral dissertation on the topic "Behavior of Russian enterprises in the course of economic transformations."

He was a member of the National Banking Council (supervisory body of the Bank of Russia), worked in the Government Commission on Financial and Monetary Policy (Chairman A.B. Chubais) and the Interdepartmental Commission to ensure the timely and high-quality formation of the draft federal budget and projections of main expenses federal budget (chairman V.S. Chernomyrdin).

In November 1998, he was appointed First Deputy Chief of Staff of the Government of the Russian Federation, oversaw the work of the Departments: Economics, Finance, International Cooperation and Social Development

In 1999, he served as the Chief of Staff of the Government of the Russian Federation.

By the decree of the President of Russia B.N. Yeltsin dated 25.01.1999 N 123 was awarded the highest qualification rank of a federal civil servant - a full state adviser of the Russian Federation of the 1st class.

In the same year he defended his doctoral dissertation on the topic "Descriptive study of financial and economic problems of a company" and in accordance with the decision of the Dissertation Council of the Academy of National Economy under the Government of Russia chaired by Academician of the Russian Academy of Sciences A.G.

Aganbegyan received a doctorate in economics

1900 - 2004 worked in the Accounts Chamber of the Russian Federation, heading its Staff

In 2002 he was awarded the academic title "professor"

In 2004 he published the textbook "Fundamentals of the budgetary system" with a foreword by A.L. Kudrin and published the 2nd edition of the monograph "The Logic of a Deficit Economy"

In 2005 he published the monograph "Essays on the History of Economic Thought", in which, according to E.G. Yasin, "the school of the theory of deficit of Janos Kornai is presented for the first time, the scientific works of the great Russian scientists M.M. Speransky are deeply and comprehensively analyzed. , P.L., Lavrov and P.B. Struve "

In 2006, being a recognized expert in the theory and practice of public finance, he received the habilitation of Director of Research (HDR) at the Graduate School of Social Sciences (EHESS) in Paris

In 2006, by the decision of the Minister of Finance of Russia A.L. Kudrin headed the Academy of Budget and Treasury of the Ministry of Finance of Russia

In 2009, by the Decree of the President of Russia D.A. Medvedev of September 17, 2009 N 1041 for merits in the field of economics, financial activities and many years of conscientious work was awarded the honorary title "Honored Economist of the Russian Federation." Published (jointly by A. Belenchuk and I. Krivogov) a new textbook "Budget and budgetary system" for students of higher educational institutions studying in the specialties "Economics", "Finance and credit". In this textbook, according to A.L. Kudrin, “for the first time a multidimensional, with knowledge of the real budgetary structure, the system for managing budgets of various levels is revealed”. Editor-in-chief of the scientific and practical publication included in the list of the Higher Attestation Commission of the Ministry of Education and Science of Russia, “ABiK. Financial Journal ".

Head of the Department "Finance" of the State University of Medicine and Pharmacy of Russia.

Chairman of the Academic Council of the GUMF of Russia.

Chairman of the Dissertation Council of the GUMF of Russia.

Head of the Center for Budgetary Relations of the NFI GUMF of Russia, a member of the editorial board of the journal "State and Municipal Administration".

Member of the Attestation Commission of the Federal Service for Supervision in Education and Science on the issues of conferring the academic titles of professor and associate professor.

Member of the Scientific Coordination Council of the Federal Target Program "Scientific and Scientific Pedagogical Personnel of Innovative Russia".

Member of the American Economic Association (USA).

Member of the French Association of Political Economy (France).

Member of the International Institute of Public Finance (Canada - Germany), etc. Author of 4 textbooks, 4 monographs and other scientific publications. Fluent in English and French. Hobbies: kendo, iai-do, swimming, bowling. Married. Has two sons.

Mstislav Platonovich Afanasiev(born January 14, Moscow) - Russian economist, professor, doctor of economic sciences.

Acting State Councilor of the Russian Federation, 1st class. Honored Economist of the Russian Federation.

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Education

1991 Moscow State University M. V. Lomonosov, Faculty of Economics, diploma with honors;
1992 Universities Paris-VII and Paris-VIII, Faculty of Economics, Master's degree;
1994 Full-time postgraduate study at the Faculty of Economics, Moscow State University. M. V. Lomonosov;
1997 Institute of Political Science in Paris (IEP de Paris), Faculty of Economics, Doctorate;
2003 Institute of Public Procurement, State University - Higher School of Economics, advanced training: "public procurement management";
2006 Graduate School of Social Sciences (EHESS), Paris, Habilitation of the Director of Scientific Research.

Education specialty and qualifications

Economist, Lecturer in Political Economy
Acting State Councilor of the Russian Federation, 1st class (since 1999).

Academic degree

Doctor of Economics (Russia, 1999);
Doctor of Economics (France, 1997);
candidate of economic sciences (Russia, 1994);
Master of Science in Economics (France, 1992).

Academic title

professor (Russia, 2002);
Research Director (France, 2006).

Professional experience

Working Center for Economic Reforms under the Government of Russia

head of department, first deputy head;

Russian Government Office

Head of the Finance Department, Deputy Head, First Deputy Head, Acting The head;

Accounts Chamber of Russia

First Deputy Chief of Staff, Chief of Staff.

rector

Teaching activities

State University of the Ministry of Finance of the Russian Federation

Professor, Head of the Department of Finance;

High School of Economics

Senior Researcher, Professor, Head of the Department of Public Finance;

Russian Academy of Public Administration under the President of Russia

Professor;

Graduate School of Social Sciences (Paris, France)

invited scientific advisor.

Professional interests

theory and practice of public and corporate finance;
macroeconomics,
history of budget thought.

M.P. Afanasyev is a consistent supporter and initiator of the development of undergraduate and graduate programs in Finance and Credit, Accounting, Analysis and Audit.

Foreign language proficiency

English (speaks fluently);
French (speaks fluently).

Training courses

Budget and budgetary system;
State finances;
Budgetary policy;
State financial control;
Organization of government financial bodies.

Currently

Member of the editorial board of the Economic Journal of the State University - Higher School of Economics;
Member of the editorial board of the journal "State and Municipal Administration";
Member of the Doctoral Dissertation Council of the State University - Higher School of Economics;
Member of the Scientific Coordination Council of the Federal Target Program "Scientific and Scientific Pedagogical Personnel of Innovative Russia";
Member of the American Economic Association (USA);
Member of the French Association of Political Economy (France);
Member of the International Institute of Public Finance (Germany).
Member of the European Economic Association
Member of the European Association for International Education

Main publications

Textbooks and tutorials

Fundamentals of the budget system(recommended by the Ministry of Education of the Russian Federation as a textbook for economic specialties of universities). Foreword by A.L. Kudrina M., HSE Publishing House, 2004, p. 243, republished M., Ed. House of the State University - Higher School of Economics, 2009, p. 228;
Budget and budget system(recommended by FGOU VPO ABiK as a textbook for students of higher educational institutions and students of advanced training and additional education programs studying in the direction of "Economics"; recommended by GOU VPO SU-HSE as a textbook for students of higher educational institutions studying in the specialties "Economics" , "Finance and Credit"). Foreword by A.L. Kudrin. M., Yurayt Publishing House, 2009, p. 777 (with A. A. Belenchuk and I. V. Krivogov);
The main directions of the formation and development of classical budgetary thought. Study guide. - M., ed. Academy of Budget and Treasury, 2009, 66 p .;
Modernization of public finances(recommended by the Ministry of Education and Science of the Russian Federation as a textbook for students of higher educational institutions studying economics at universities). 2nd ed. Foreword by A.L. Kudrin. M., Ed. House of the State University - Higher School of Economics 2007, p. 439 (with I. Krivogov).

Scientific works

Essays on the History of Economic Thought M .: Publishing house BDC, 2005, p. 326;
The Logic of a Scarcity Economy 2nd ed., Revised and supplemented M .: RAGS, 2004, p. 160 (1st ed., M., Bit, 1991, p. 182);
Corporate governance at Russian enterprises M .: Interexpert, 2000, p. 448;
Marketing: strategy and practice of the firm M .: Finstatinform, 1995, p. 214.

Actual articles

“General theory” by J. M. Keynes: origins and future (to the 75th anniversary of the first publication) // ABiK. Financial journal. - 2011 .- No. 1. - S. 151-156.
Program budget: best practice / MP Afanasyev, A. A. Belenchuk, L. A. Eroshkina, S. E. Prokofiev, V. V. Sidorenko, A. G. Siluanov // ABiK. Financial journal. - 2011 .- No. 1. - S.5-22
Fundamentals of the modern budget system: the European aspect // ABiK. Financial journal, 2010, No. 1. S. 5-10 .;
Methodological and theoretical foundations of the formulation of A. Wagner's law. Approaches to testing it // , 2009, no. 3. S. 47-70 (with Afanasyev Ya.M.);
Prerequisites for the formation of the theory of public finance // State and municipal management issues, 2008, no. 2. S. 50-72 (with I. Krivogov);
Finance of the rule of law // State and municipal management issues, 2007, vol. 2, no. 2-3, p. 17-37 (with I. Krivogov);
Modernization of public finance // Economic issues, 2006, No. 9, p. 103-112 (with I. Krivogov);
Purity of stabilization // BusinessWeek (Russia), 2006, No7, p.62;
Europeanization of Russia // BusinessWeek (Russia), 2006, No5, p.62;
New macroeconomics // BusinessWeek (Russia), 2006, No1, p.62;
Budgetary reform in Russia: results and possible prospects // Economic issues, 2005, No11, p.57-70 (with I. Krivogov)
Managing the Balance of the Federal Budget: Foreign Debt to Russia) // Economic issues, 2005, no. 4. S. 4-22 (with I. Krivogov);
Result-Based Budgeting (New Trends) // Economic issues, 2004, no. 9. P. 130.

Readers (materials for lectures)

Improving the budgetary process, M., HSE, 2006, p. 222;
Federal Budget Reform M., Higher School of Economics, 2004, p. 476 .;
State Financial Control M., Higher School of Economics, 2002, p. 398;
Budgetary policy and budgetary process, parts 1 and 2 M., HSE, 2000, p. 414.

Basic translations from French

Garello J. Illusions of Socialism. Foreword by Yu.B. Kochevrin, M: Text-Master, 1993, p. 32 (translation, afterword);
Chavans B. Economic reforms in Eastern Europe. Foreword A. Nove, M: Text-Master, 1994, p. 160 (translation, afterword, editor-in-chief);
Sapir J. New approaches to the theory of individual preferences and its consequences. Economic Journal of the Higher School of Economics, 2005, Volume 9, No. 3, p. 325-360 (translation, scientific editing);
Sapir J. Economics of information: a new paradigm and its boundaries // HSE Economic Journal, 2005, Volume 10 (translation, scientific editing).

About the works of prof. M.P. Afanasyeva

Malis N.I. An actual textbook on the budget and the budgetary system // ABiK. Financial Journal, 2010, No. 1. S. 157-162;
Mau V.A., Afanasyev M.P., Krivogov I.V. Modernization of public finances: Textbook // Economic Issues, 2007, No. 11;
Oreshin V.P. M.P. Afanasyev. Essays on the history of economic thought // Problems of Economics, 2005, no. 12;
Chichkanov V. New systemic representation of the state budget // Economic Issues, 2004, No. 5;
Mau V. A. About the new book // Economic Journal of the Higher School of Economics, Vol. 8, 2004, No. 2;
Oreshin V.P. A new textbook for financiers // Bulletin of RUDN, ser. Economics, 2004, No. 1 (10), pp. 165-166;
Pavlov V. A. We advise you to read // Taxes, 2004, no. 9;
Pavlov V. A. From the "Plan of Finance" to the present day. // Economy and Life, 2004, No. 6;
Makarova L. Budgetary structure of the Russian Federation // Economics and Life, 2004, No. 16;
Makarova L. A new textbook for universities // Our power, 2004, no. 4;
L. Makarova Fundamentals of the budgetary system // Business education, 2004, no. 3-4;
L. Makarova A new book on the budgetary system has been published // Knigotorgovaya Gazeta, 2004, No. 3;
Krikunenko A. Trail of a comet // Trusted to protect, M., Moscow worker, 1987, p. 128-142.

Has awards

Other

Military service: 60th Taman Red Banner Missile Division (Strategic Missile Forces).
Hobbies: kendo, iaido, swimming, bowling.
He is married and has two sons.

Mstislav Platonovich Afanasiev(born January 14, Moscow) - Russian economist, professor, doctor of economic sciences.

Acting State Councilor of the Russian Federation, 1st class. Honored Economist of the Russian Federation.

Education

1991 Moscow State University M. V. Lomonosov, Faculty of Economics, diploma with honors;
1992 Universities Paris-VII and Paris-VIII, Faculty of Economics, Master's degree;
1994 Full-time postgraduate study at the Faculty of Economics, Moscow State University. M. V. Lomonosov;
1997 Institute of Political Science in Paris (IEP de Paris), Faculty of Economics, Doctorate;
2003 Institute of Public Procurement, State University - Higher School of Economics, advanced training: "public procurement management";
2006 Graduate School of Social Sciences (EHESS), Paris, Habilitation of the Director of Scientific Research.

Education specialty and qualifications

Economist, Lecturer in Political Economy
Acting State Councilor of the Russian Federation, 1st class (since 1999).

Academic degree

Doctor of Economics (Russia, 1999);
Doctor of Economics (France, 1997);
candidate of economic sciences (Russia, 1994);
Master of Science in Economics (France, 1992).

Academic title

professor (Russia, 2002);
Research Director (France, 2006).

Professional experience

Working Center for Economic Reforms under the Government of Russia

head of department, first deputy head;

Russian Government Office

Head of the Finance Department, Deputy Head, First Deputy Head, Acting The head;

Accounts Chamber of Russia

First Deputy Chief of Staff, Chief of Staff.

rector

Teaching activities

State University of the Ministry of Finance of the Russian Federation

Professor, Head of the Department of Finance;

High School of Economics

Senior Researcher, Professor, Head of the Department of Public Finance;

Russian Academy of Public Administration under the President of Russia

Professor;

Graduate School of Social Sciences (Paris, France)

invited scientific advisor.

Professional interests

theory and practice of public and corporate finance;
macroeconomics,
history of budget thought.

M.P. Afanasyev is a consistent supporter and initiator of the development of undergraduate and graduate programs in Finance and Credit, Accounting, Analysis and Audit.

Foreign language proficiency

English (speaks fluently);
French (speaks fluently).

Training courses

Budget and budgetary system;
State finances;
Budgetary policy;
State financial control;
Organization of government financial bodies.

Currently

Member of the editorial board of the Economic Journal of the State University - Higher School of Economics;
Member of the editorial board of the journal "State and Municipal Administration";
Member of the Doctoral Dissertation Council of the State University - Higher School of Economics;
Member of the Scientific Coordination Council of the Federal Target Program "Scientific and Scientific Pedagogical Personnel of Innovative Russia";
Member of the American Economic Association (USA);
Member of the French Association of Political Economy (France);
Member of the International Institute of Public Finance (Germany).
Member of the European Economic Association
Member of the European Association for International Education

Main publications

Textbooks and tutorials

Fundamentals of the budget system(recommended by the Ministry of Education of the Russian Federation as a textbook for economic specialties of universities). Foreword by A.L. Kudrina M., HSE Publishing House, 2004, p. 243, republished M., Ed. House of the State University - Higher School of Economics, 2009, p. 228;
Budget and budget system(recommended by FGOU VPO ABiK as a textbook for students of higher educational institutions and students of advanced training and additional education programs studying in the direction of "Economics"; recommended by GOU VPO SU-HSE as a textbook for students of higher educational institutions studying in the specialties "Economics" , "Finance and Credit"). Foreword by A.L. Kudrin. M., Yurayt Publishing House, 2009, p. 777 (with A. A. Belenchuk and I. V. Krivogov);
The main directions of the formation and development of classical budgetary thought. Study guide. - M., ed. Academy of Budget and Treasury, 2009, 66 p .;
Modernization of public finances(recommended by the Ministry of Education and Science of the Russian Federation as a textbook for students of higher educational institutions studying economics at universities). 2nd ed. Foreword by A.L. Kudrin. M., Ed. House of the State University - Higher School of Economics 2007, p. 439 (with I. Krivogov).

Scientific works

Essays on the History of Economic Thought M .: Publishing house BDC, 2005, p. 326;
The Logic of a Scarcity Economy 2nd ed., Revised and supplemented M .: RAGS, 2004, p. 160 (1st ed., M., Bit, 1991, p. 182);
Corporate governance at Russian enterprises M .: Interexpert, 2000, p. 448;
Marketing: strategy and practice of the firm M .: Finstatinform, 1995, p. 214.

Actual articles

“General theory” by J. M. Keynes: origins and future (to the 75th anniversary of the first publication) // ABiK. Financial journal. - 2011 .- No. 1. - S. 151-156.
Program budget: best practice / MP Afanasyev, A. A. Belenchuk, L. A. Eroshkina, S. E. Prokofiev, V. V. Sidorenko, A. G. Siluanov // ABiK. Financial journal. - 2011 .- No. 1. - S.5-22
Fundamentals of the modern budget system: the European aspect // ABiK. Financial journal, 2010, No. 1. S. 5-10 .;
Methodological and theoretical foundations of the formulation of A. Wagner's law. Approaches to testing it // , 2009, no. 3. S. 47-70 (with Afanasyev Ya.M.);
Prerequisites for the formation of the theory of public finance // State and municipal management issues, 2008, no. 2. S. 50-72 (with I. Krivogov);
Finance of the rule of law // State and municipal management issues, 2007, vol. 2, no. 2-3, p. 17-37 (with I. Krivogov);
Modernization of public finance // Economic issues, 2006, No. 9, p. 103-112 (with I. Krivogov);
Purity of stabilization // BusinessWeek (Russia), 2006, No7, p.62;
Europeanization of Russia // BusinessWeek (Russia), 2006, No5, p.62;
New macroeconomics // BusinessWeek (Russia), 2006, No1, p.62;
Budgetary reform in Russia: results and possible prospects // Economic issues, 2005, No11, p.57-70 (with I. Krivogov)
Managing the Balance of the Federal Budget: Foreign Debt to Russia) // Economic issues, 2005, no. 4. S. 4-22 (with I. Krivogov);
Result-Based Budgeting (New Trends) // Economic issues, 2004, no. 9. P. 130.

Readers (materials for lectures)

Improving the budgetary process, M., HSE, 2006, p. 222;
Federal Budget Reform M., Higher School of Economics, 2004, p. 476 .;
State Financial Control M., Higher School of Economics, 2002, p. 398;
Budgetary policy and budgetary process, parts 1 and 2 M., HSE, 2000, p. 414.

Basic translations from French

Garello J. Illusions of Socialism. Foreword by Yu.B. Kochevrin, M: Text-Master, 1993, p. 32 (translation, afterword);
Chavans B. Economic reforms in Eastern Europe. Foreword A. Nove, M: Text-Master, 1994, p. 160 (translation, afterword, editor-in-chief);
Sapir J. New approaches to the theory of individual preferences and its consequences. Economic Journal of the Higher School of Economics, 2005, Volume 9, No. 3, p. 325-360 (translation, scientific editing);
Sapir J. Economics of information: a new paradigm and its boundaries // HSE Economic Journal, 2005, Volume 10 (translation, scientific editing).

About the works of prof. M.P. Afanasyeva

Malis N.I. An actual textbook on the budget and the budgetary system // ABiK. Financial Journal, 2010, No. 1. S. 157-162;
Mau V.A., Afanasyev M.P., Krivogov I.V. Modernization of public finances: Textbook // Economic Issues, 2007, No. 11;
Oreshin V.P. M.P. Afanasyev. Essays on the history of economic thought // Problems of Economics, 2005, no. 12;
Chichkanov V. New systemic representation of the state budget // Economic Issues, 2004, No. 5;
Mau V. A. About the new book // Economic Journal of the Higher School of Economics, Vol. 8, 2004, No. 2;
Oreshin V.P. A new textbook for financiers // Bulletin of RUDN, ser. Economics, 2004, No. 1 (10), pp. 165-166;
Pavlov V. A. We advise you to read // Taxes, 2004, no. 9;
Pavlov V. A. From the "Plan of Finance" to the present day. // Economy and Life, 2004, No. 6;
Makarova L. Budgetary structure of the Russian Federation // Economics and Life, 2004, No. 16;
Makarova L. A new textbook for universities // Our power, 2004, no. 4;
L. Makarova Fundamentals of the budgetary system // Business education, 2004, no. 3-4;
L. Makarova A new book on the budgetary system has been published // Knigotorgovaya Gazeta, 2004, No. 3;
Krikunenko A. Trail of a comet // Trusted to protect, M., Moscow worker, 1987, p. 128-142.

Has awards

Other

Military service: 60th Taman Red Banner Missile Division (Strategic Missile Forces).
Hobbies: kendo, iaido, swimming, bowling.
He is married and has two sons.

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An excerpt characterizing Afanasyev, Mstislav Platonovich

- Well, how are you, Captain Tushin, are you not ashamed? - continued the headquarters officer, - it seems to you, as an artilleryman, you need to show an example, and you are without boots. They will sound the alarm, and you will be very good without your boots. (The headquarters officer smiled.) Please, go to your places, gentlemen, everything, everything, - he added in a superior manner.
Prince Andrey involuntarily smiled, glancing at the headquarters of Captain Tushin. Silently and smiling, Tushin, stepping from bare feet to foot, looked inquiringly with large, intelligent and kind eyes now at Prince Andrey, now at the officer's headquarters.
“The soldiers say: they’re cleverer,” said Captain Tushin, smiling and shy, apparently wishing to change from his awkward position into a joking tone.
But he had not yet finished how he felt that his joke had not been accepted and had not come out. He was embarrassed.
"If you please go," said the headquarters officer, trying to keep his seriousness.
Prince Andrey glanced once more at the artilleryman's figurine. There was something special about her, not at all military, somewhat comic, but extremely attractive.
The headquarters officer and Prince Andrew got on their horses and drove on.
Leaving for the village, constantly overtaking and meeting the marching soldiers, officers of different teams, they saw to the left, reddening with fresh, newly dug-up clay, fortifications under construction. Several battalions of soldiers in only shirts, despite the cold wind, swarmed like white ants on these fortifications; shovels of red clay were constantly being thrown out from behind the rampart. They drove up to the fortification, examined it and drove on. Behind the fortification itself, they stumbled upon several dozen soldiers, constantly changing, fleeing from the fortification. They had to pinch their noses and move the horses at a trot to get out of this poisoned atmosphere.
- Voila l "agrement des camps, monsieur le prince, [Here is the pleasure of the camp, prince,] - said the officer on duty.
They drove onto the opposite mountain. The French were already visible from this mountain. Prince Andrew stopped and began to examine.
“Here is our battery,” said the headquarters officer, pointing to the highest point, “that same eccentric that was sitting without boots; you can see everything from there: let's go, prince.
“I humbly thank you, I’ll go by myself now,” said Prince Andrey, wanting to get rid of the officer’s headquarters, “please don’t worry.
The headquarters officer fell behind, and Prince Andrey rode alone.
The further he moved forward, closer to the enemy, the more decent and cheerful the type of troops became. The greatest confusion and despondency were in that wagon train in front of Znaim, which Prince Andrei traveled in the morning and which was ten miles from the French. In Grunta, too, there was some anxiety and fear of something. But the closer Prince Andrew approached to the French chain, the more self-confident the appearance of our troops became. Lined up in a row, soldiers were standing in greatcoats, and the sergeant-major and the company commander were counting on the people, poking his finger in the chest of the soldier last in the squad and ordering him to raise his hand; scattered throughout the space, the soldiers dragged firewood and brushwood and built booths, laughing merrily and talking; at the fires sat dressed and naked, dry shirts, jackets or mending boots and greatcoats, crowded around the cauldrons and cooks. In one company, dinner was ready, and the soldiers looked with greedy faces at the smoking cauldrons and waited for the sample, which the captenarmus brought in a wooden cup to the officer sitting on a log opposite his booth. In another, happier company, since not everyone had vodka, the soldiers, crowding, stood near the pockmarked broad-shouldered sergeant-major, who, bending over the keg, poured into the caps of manners that were substituted alternately. Soldiers with pious faces brought manners to their mouths, overturned them and, rinsing their mouths and wiping themselves with the sleeves of their greatcoats, with cheerful faces, they walked away from the sergeant-major. All the faces were so calm, as if everything was happening not in the mind of the enemy, before the case, where at least half of the detachment was supposed to remain in place, but as if somewhere in the homeland, waiting for a quiet stay. Having passed the jaeger regiment, in the ranks of the Kiev grenadiers, brave people engaged in the same peaceful affairs, Prince Andrey, not far from the tall, different from the other booth of the regimental commander, drove a grenadier to the front of the platoon, in front of which lay a naked man. Two soldiers held him, while two waved flexible rods and punched him regularly on his bare back. The punished one screamed unnaturally. The fat major walked in front of the front and, without stopping and not paying attention to the cry, said:
- It is shameful for a soldier to steal, a soldier must be honest, noble and brave; and if he stole from his brother, so in him there is no honor; it's a git. More more!
And all were heard flexible blows and a desperate but feigned cry.
- More, more, - said the major.
The young officer, with an expression of bewilderment and suffering on his face, walked away from the punished, looking inquiringly at the passing adjutant.
Prince Andrew, leaving for the front line, drove along the front. Our chain and the enemy's were on the left and right flanks far from each other, but in the middle, in the place where the envoys passed in the morning, the chains came together so close that they could see each other's faces and talk among themselves. In addition to the soldiers who occupied the chain in this place, on one side and on the other there were many curious people who, laughing, looked at the enemies, strange and alien to them.
From early in the morning, despite the prohibition to approach the chain, the bosses could not fight off the curious. The soldiers, standing in chains, like people showing something rare, no longer looked at the French, but made their observations of those who came and, bored, waited for the change. Prince Andrew stopped to examine the French.
“Look, look,” one soldier said to a comrade, pointing to the soldier’s Russian muskater, who approached the chain with the officer and spoke often and fervently to the French grenadier. - See, he is babbling how cleverly! Already the guardian cannot keep up with him. Come on, Sidorov!
- Wait, listen. Look, cleverly! - answered Sidorov, who was considered a master of speaking French.
The soldier pointed out by those who were laughing was Dolokhov. Prince Andrew recognized him and listened to his conversation. Dolokhov, together with his company commander, came into the chain from the left flank, on which their regiment was stationed.
- Well, more, more! - incited the company commander, bending forward and trying not to utter a single word incomprehensible to him. - More often, please. What he?
Dolokhov did not answer the company commander; he was involved in a heated argument with a French grenadier. They talked, as they should have been, about the campaign. The Frenchman argued, mixing the Austrians with the Russians, that the Russians had surrendered and fled from Ulm itself; Dolokhov argued that the Russians did not surrender, but beat the French.
“Here they tell you to drive you out and drive you out,” Dolokhov said.
“Just try not to be taken away with all your Cossacks,” said the French grenadier.
The French audience and listeners laughed.
- You will be forced to dance, as you danced under Suvorov (on vous fera danser [you will be forced to dance]), - said Dolokhov.
- Qu "est ce qu" il chante? [What is he singing there?] - said one Frenchman.
- De l "histoire ancienne, [Ancient history] - said another, guessing that it was about previous wars. - L" Empereur va lui faire voir a votre Souvara, comme aux autres ... ...]
“Bonaparte…” Dolokhov began, but the Frenchman interrupted him.
- No Bonaparte. There is an emperor! Sacre nom ... [Damn it ...] he shouted angrily.
- Damn it, take your emperor!
And Dolokhov swore in Russian, roughly, like a soldier, and, throwing up his gun, walked away.
“Come on, Ivan Lukich,” he said to the company commander.
“That's the way it’s French,” said the soldiers in chains. - Well, you, Sidorov!
Sidorov winked and, addressing the French, began often, often babbling incomprehensible words:
“Kari, mala, tafa, safi, muter, helmet,” he muttered, trying to give expressive intonations to his voice.
- Go Go go! ha ha ha ha ha! Wow! Wow! - there was a roar of such healthy and cheerful laughter between the soldiers, which involuntarily communicated to the French through the chain, that after that it seemed necessary to unload the guns, detonate the charges and disperse as soon as possible for everyone to their homes.
But the guns remained loaded, the loopholes in the houses and fortifications looked ahead just as menacingly and, just as before, facing each other remained, removed from the front of the cannon.

Having traveled around the entire line of troops from the right to the left flank, Prince Andrei climbed to the battery from which, according to the officer's headquarters, the entire field was visible. Here he dismounted from his horse and stopped at the outermost of the four guns removed from the limbs. Ahead of the guns walked a sentry artilleryman, who was stretched out in front of the officer, but at a sign made to him, resumed his uniform, dull walk. Behind the guns were the limbs, and behind the hitching posts and the fires of the gunners. To the left, not far from the extreme gun, was a new wicker hut, from which the animated officers' voices could be heard.
Indeed, from the battery, a view of almost the entire disposition of the Russian troops and most of the enemy was revealed. Directly opposite the battery, on the horizon of the opposite hillock, was the village of Shengraben; to the left and to the right could be discerned in three places, among the smoke of their fires, the masses of French troops, of which, obviously, most of them were in the village itself and beyond the mountain. To the left of the village, in the smoke, it looked like something like a battery, but it was impossible to see it well with the naked eye. Our right flank was located on a rather steep hill, which dominated the position of the French. Our infantry was positioned along it, and dragoons were visible at the very edge. In the center, where the Tushin battery was located, from which Prince Andrey was examining the position, there was the most gentle and straight descent and ascent to the stream that separated us from Shengraben. To the left, our troops adjoined the forest, where the fires of our infantry, chopping wood, were smoking. The French line was wider than ours, and it was clear that the French could easily bypass us on both sides. Behind our position was a steep and deep ravine, along which it was difficult for artillery and cavalry to retreat. Prince Andrey, leaning on the cannon and taking out his wallet, drew for himself a plan for the disposition of the troops. In two places he put notes in pencil, intending to communicate them to Bagration. He intended, firstly, to concentrate all the artillery in the center and, secondly, to transfer the cavalry back to the other side of the ravine. Prince Andrew, constantly being with the commander-in-chief, watching the movements of the masses and general orders and constantly engaging in historical descriptions of battles, and in this upcoming matter, he involuntarily understood the future course of hostilities only in general terms. He imagined only the following major accidents: “If the enemy leads an attack on the right flank,” he said to himself, “the Kiev Grenadier and Podolsk Jaegers will have to hold their position until the reserves of the center come close to them. In this case, the dragoons can hit the flank and overturn them. In the event of an attack on the center, we deploy the central battery on this hill and, under its cover, pull the left flank and retreat to the ravine in echelons, "he reasoned with himself ...

Mstislav Platonovich Afanasyev

Fundamentals of the budget system

Five years have passed since the first edition of the Fundamentals of the Budgetary System appeared. This time showed a high demand for a short and capacious textbook on the budget on the part of readers, primarily students and teachers. The author is sincerely grateful to the publishing house of the State University Higher School of Economics and personally to its director E.A. Ivanova for the initiative to republish this modest textbook.

The publication of the first edition in 2004 coincided with the beginning of a large-scale budget reform undertaken by the Russian Ministry of Finance under the direct leadership of Minister Alexei Leonidovich Kudrin.

As time passed, it became obvious that it was thanks to this reform that the budgetary system of Russia withstood the current global financial crisis. The author addresses the words of gratitude and respect, first of all, to A.L. Kudrin, as well as R.E. Artyukhin, A.V. Glagolev, T.G. Nesterenko, A.L. Savatyugin and A.G. Siluanov.

The reprint of this book would hardly have been possible without the friendly participation of my closest colleagues at work - vice-rectors of the Academy of Budget and Treasury of the Ministry of Finance of Russia I.B. Bystrova, A.V. Viktorova, N.I. Pushkarskaya, T.M. Saulyak, A.M. Fomichev, to whom the author is deeply and sincerely grateful.

This manual has become truly educational as a result of the teaching and organizational efforts of the wonderful employees of the Department of Public Finance of the State University Higher School of Economics, with whom the author has been working since the founding of the department in 2002, prof. E.V. Bushmina, prof. V.E. Chistovoy, prof. V.A. Pavlova, Assoc. V.V. Lapygina, Assoc. G.R. Margolita, St. S.G. Petrakova and O.A. Semenova.

Many thanks for the help to graduate students Anna Belenchuk, Mikhail Karev, Ilya Krivogov, Marina Slutskaya, as well as the editor of the publishing house L.I. Kuznetsova for the highly qualified preparation of the second edition of the textbook for publication.

Mstislav Afanasyev

Foreword by A.L. KUDRINA

The dynamic development of the Russian economy and external economic challenges have formed new requirements for the quality of management of modern public finances, which began to largely determine the state of the entire economic system of the state.

The Ministry of Finance of Russia has always tried to be open to discussions, realizing the full responsibility for carrying out budgetary reforms. An example is the role of macroeconomic stabilizers of two sovereign funds (Reserve and National Wealth) and long-term provision of a sustainable budget surplus in the face of pressure from super-profits from exports on the exchange rate of the national currency and an increase in the price index.

The experience of teaching budget disciplines made it possible to summarize the results of work in the field of public finance and to formulate an understanding of the need for the emergence of modern educational literature on this topic.

In the textbook, the budget is considered as a regulator of the country's economic development. An important place is given to the budgetary structure and budget management, as well as the policy of formation of budget revenues and expenditures, which in the long term should ensure the sustainability of the budget system. The modern budget should guarantee the constitutional rights of citizens to receive quality and timely services from the state and provide financial support for state obligations.

The manual examines the established procedures of the budgetary process, taking into account the latest innovative changes in the budgetary sphere, which were previously initiated by the Ministry of Finance of Russia. Therefore, the author considered in sufficient detail all the directions of improving the budgetary process in Russia, taking into account the global trends in the introduction of results-oriented budgeting methods into the public finance system.

Study guide prof., Doctor of Economics M.P. Afanasyev has become not only useful for understanding the logic of the budget system and budget reforms, but also the basis for the full assimilation of educational material by students.

Minister of Finance of the Russian Federation

A.L. Kudrin

Introduction

The budgetary system is one of the most important institutions of any state, the efficiency of which has a direct impact on the quality of economic growth and the level of social welfare. It is this fact that explains such a serious attention that has recently begun to be paid to the issues of the budgetary structure and the budgetary process.

The funds accumulated within the framework of the budgetary system constitute the financial basis for the functioning of state authorities and local self-government, ensuring the solution of tasks and the performance of functions by the state and municipalities. The purpose of the functioning of the budgetary system is to build a socially oriented society through the distribution and redistribution of resources. Although recently, despite the declared social orientation of the budgetary policy, it has been largely reoriented towards the maximum concentration of state financial resources at the federal level in order to service the state debt, and certain successes have been achieved in this.

The stability of the functioning of the budgetary system is one of the most important indicators characterizing the stability of the economy and, above all, the state of its social sphere.

The construction of a modern budget system began in 1991 and took place against the background of serious transformations in the Russian economy, which largely determined the primary tasks facing the budget system. A special place among them was occupied by the need to adapt the Russian economy to market conditions of management, to ensure economic stability and stimulate investment activity in the national economy.

To date, a three-tier budgetary system has developed in the Russian Federation:

The first level is the federal budget and the budgets of state extra-budgetary funds of the Russian Federation;

The second level is the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds;

The third level is local budgets, including: budgets of municipal districts, budgets of urban districts, budgets of intracity municipalities of federal cities of Moscow and St. Petersburg; budgets of urban and rural settlements.

The Russian budget system is unified, but at the same time all budgets included in it are independent and are not included in each other.

One of the most significant stages in the development of the Russian budget system was the adoption in 1998 of the Budget Code of the Russian Federation, which established the general principles of the budget legislation of the Russian Federation and determined the legal basis for the functioning of the domestic budget system. Prior to the entry into force of this legislative act, the regulation of the budgetary system was carried out on the basis of the norms enshrined in the federal laws "On the fundamentals of the budgetary process and the budgetary structure of the RSFSR", "On the basics of the tax system of the RSFSR", "On the federal budget for the next financial year", as well as a number of other laws.

The adoption in 2004 of the Concept for Reforming the Budgetary Process in the Russian Federation in 2004-2006 marked the beginning of a large-scale budgetary reform, the main task of which is to move from cost (resource) management to results management by empowering and increasing accountability of participants in the budgetary process within the framework of clear medium-term guidelines for budgetary policy. The core of the new organization of the budget process was the model widely used in the world performance budgeting, which involves linking budget expenditures with the results achieved in the course of its execution.

The implementation of the tasks formulated in the Concept was an important step towards bringing the Russian budget system closer to international standards of public finance management. The budget reform at the first stage included, first of all, a system of measures to improve medium-term financial planning and streamline the procedures of the budget process.

The result of this stage was the adoption of a new edition of the Budget Code, which made it possible to implement such innovations in the field of budget planning as drafting a federal law on the federal budget for a three-year period, maintaining registers of expenditure obligations, using justifications for budget allocations linking budget allocations with the direct results of their use. ...

As part of the implementation of the Concept, a new system of budgetary accounting was introduced, which provides the integration of budget classification and the chart of accounts of budgetary accounting, as well as elements of accrual accounting. The Budget Code includes the main positions of the budget classification with the possibility of their subsequent detailing by laws on the respective budgets.

Legislative consolidation of these changes created new opportunities, incentives and requirements for increasing the efficiency of budget expenditures at all levels of the budget system.

At the same time, despite certain successes in the field of reforming the budgetary system, at present a number of problems have not found a final solution. Among them are the lack of clear formulations of goals and end results of the use of budgetary funds, the extremely low quality of federal and departmental target programs, and ineffective management structures of the budgetary network. An obstacle to the introduction of advanced approaches to organizing the budget process is the imperfection of the strategic planning system in the Russian Federation.

In addition, in conditions of limited financial resources, the question of increasing the effectiveness of their use is especially acute.

The purpose of this tutorial is a theoretical analysis of the modern budgetary structure and the basic principles of building the domestic budgetary system, laid down in the Budget Code of the Russian Federation. The structure of the manual is built in such a way that the students of the courses "Public finance", "The budgetary system", as well as other similar courses, have a complete picture of the functioning of the Russian budgetary system. The manual focuses on the consideration of such issues as the general foundations of building a system of public finance, budget classification, regulation of the revenue and expenditure side of the budget, budget federalism, the role of various government bodies in the budget process, the organization of the budget process and the system of government finance statistics.

This textbook is addressed to students of higher educational institutions studying in financial and economic specialties, as well as graduate students of these specialties. It can also be very useful for students of the system of advanced training and retraining of personnel in the field of public administration.

"FINANCE PLAN" M. SPERANSKY AND PRINCIPLES OF THE BUDGETARY SYSTEM OF RUSSIA

An integral part of the functioning of any state is the budget system, which accumulates state funds necessary for the financial provision of the tasks and functions of the state and local self-government.

A prominent statesman of the 19th century made a huge contribution to the development of the domestic system of public finance. MM. Speransky. In the work "Plan of Finance" M.M. Speransky described the basic principles of building a budget system.

The similarity of the basic theoretical provisions of the "Plan of Finance" M.M. Speransky and the Budget Code of the Russian Federation, adopted in 1998, testifies to the continuity of Russian financial thought and the basic principles of effective budget policy. "The plans and reflections of Mikhail Speransky acquired unexpected relevance in the last decade of the 20th century, when Russia again realized the need to reform state structures, to resolve old issues to which, as it turned out, everyone was waiting for answers."

Due to the difficult state of Russia's public finances, Emperor Alexander I was forced to deal directly with budget problems. He instructed M.M. Speransky to draw up a list for 1810 and formulate the basic principles of Russian budgetary legislation. This order was primarily due to the fact that in 1809 government revenues amounted to 125 million, and expenses - 230 million rubles. The budget deficit was equal to 105 million rubles, or about 85% of the revenues. The issue of unsecured banknotes reached 600 million rubles, which actually made Russia bankrupt.

MM. Speransky began to reform financial management, relying on the ideas of European economists. He invited the well-known and European educated specialist M.A. Balugiansky. Two months after receiving the assignment, the famous "Plan of Finance" was presented, which consisted of two parts: I - the structure of finance for 1810; II - their arrangement from 1810 to the future. Part I consisted of two chapters: the first described the reasons for the action proposed in the Plan; the second outlined the measures themselves and how to implement them. Part II contained four divisions: expenses; parishes; monetary and credit system; control.

Some economists (A.A. Yalbulganov) suggested that the main ideological influence on the formation of Speransky's financial ideas was provided by A. Smith's "Wealth of Nations". Indeed, one of the key financial officers of M.M. Speransky M.A. Balugiansky was an expert and popularizer of Smithian ideas in Russia. However, it seems that the impact of the ideas of J. Condorcet and R. Cantillon on Speransky, primarily in the field of managing the issue of banknotes, encouraging trade, and also the budgetary structure is more obvious.

Speransky's financial initiatives were driven by the pressing requirements of contemporary Russian economic life. They relied on the trends that already existed in it, and indicated the ways for further development and improvement of the country's budget system. These initiatives were aimed at combating those phenomena that negatively influenced the economic reality.

Speransky's proposals were generally characterized by the systematization of the accumulated knowledge and existing experience in financial management. The "plan of finance" not only introduced some new elements into it, but also determined the form and order of their arrangement and expression. Organizational and managerial streamlining of the actions of the authorities became an undoubted priority in Speransky's financial endeavors.

MM. Speransky attached paramount importance to the formation of the legislative framework. He considered one of the main tasks to systematize the existing rules and Russian regulations on the budgetary system. Unlike the European states of that time, in Russia the state budget did not have the force of law, was secret and was not published.

In his work, M.M. Speransky highlighted the most pressing financial and budgetary problems and suggested ways to solve them. He believed that in order to reorganize the finances of Russia, two main requirements should be fulfilled: to pay debts and equalize incomes with expenses. In particular, it was necessary to carry out the following measures: to establish the principle of rational spending of funds; to establish government expenditures "by income"; increase revenues by improving the tax system; provide the state budget with the status of a law; to ensure transparency in the approval and execution of the budget.

Almost all of the above principles of constructing the budget system of M.M. Speransky found their reflection in the modern budgetary system of Russia.

For the first time in the domestic economic literature, M.M. Speransky in the "Plan of Finance" noted the phenomenon of an inflationary spiral, the consideration of which was extremely important in budget planning of state revenues and expenditures. He described this phenomenon as follows: “When this unfortunate circle, in which prices rise from new debts, and new debts are made necessary from the rise in prices, once it starts, it will be almost impossible to get out of it, if in the middle or at the end of his circulation his government will not stop. But it cannot be stopped without strong measures and important donations. ”

Since then, inflation in Russia has been regularly taken into account when drafting documents in the field of economic policy, for example, when preparing the reform of the tax system after the abolition of serfdom in 1861: “To judge the actual increase in salaries (ie taxes. - M.A.), it is necessary to take into account the fact that our monetary unit had a different value in different periods. "

In his work, M.M. Speransky pointed out that the main disorder in finances is the disparity between expenses and income. Their compliance is restored in two ways: by reducing costs and increasing income. Reducing public spending should be based on a fundamental rule: necessary expenditures should be preserved, useful ones should be postponed, and unnecessary expenditures should be completely stopped. However, as you know, necessity, benefit and excess are relative concepts.

Under necessary costs are implied:

Associated with the implementation of the functions of ensuring the security of the state, both external and internal;

The delay of which could cause significant damage to the public financial system in excess of the benefits of their delay, or cause a forfeit on obligations, or bankruptcy in the private sector;

Without which the various governing bodies will not be able to operate and exercise their powers.

Useful costs include costs:

Those that do not belong to the category of necessary, are used to encourage and develop certain sectors of the national economy, and the benefits of which are proven and obvious;

Without which the various bodies of state administration, although they could do and not stop in their action, but without which temporary difficulties in the economy can occur and the costs of administration will increase;

The postponement of which, without violating contractual obligations and without causing losses to the private sector of the economy, can temporarily reduce the economic benefits and incomes received from this sector by the state and society.

To the rank redundant expenses include expenses that serve luxury, excessive decoration, generosity - all those expenses whose benefits are questionable and which can only be tolerated if there is additional income.

Creating his own classification of expenses, M.M. Speransky identified five criteria for their separation.

The first criterion is by type management... In other words, by which authority (ministry, department) these costs are incurred. This division is, in Speransky's opinion, the least significant. After all, from the fact that the costs will be painted according to their different names, neither "transparency", nor their savings will be able to occur. This is necessary for accounting and direction of funds according to departmental affiliation.

The second criterion is by degree necessity. Costs in this regard are divided into necessary, useful, redundant, unnecessary and useless. The general rule for all necessary expenses: they should be made from general and fixed income. Useful expenses should be made from the income of "special", less permanent and generated, as a rule, from the implementation of the very activities for which these expenses were previously incurred. Such expenses are only useful when they are made as the branches of the national economy develop, and all such premature expenses are ineffective. Excessive expenses can be allowed only from the balance of income of previous periods (preferably two or more years) and only after the existing debts of the state have been paid off.

Waste should never be incurred. According to Speransky, in good state economy, every time the government makes useless expenses, it harms itself, suppresses the efforts of private industry, leads it astray, gives a wrong direction to capital, raises prices, introduces luxury and damages popular morality.

Excessive expenses can consist not only in useless expenses, but also in the most useful and even necessary items. After all, when more is spent on an event than is required, or the most convenient means are not used, then there is a waste of forces and means. However, useful (and even unnecessary) expenditures may become necessary when the development of capital and entrepreneurship increases significantly over time.

The third criterion is space expenses. In this respect, expenditures are divided into state, provincial, county and volost expenditures. The subject of spending budget funds determines their place in one of the subjects of territorial division. National expenditures should be met from general state revenues, provincial ones - from provincial ones, etc. However, all government expenditures, whatever their space, in their distribution, appointment and reporting should be subject to general universal budgetary rules.

In an efficient financial system, it should not be allowed that only part of income and expenses is centrally calculated and accounted for, and all others are distributed arbitrarily and inappropriately. The government should know not only what is happening with the manager of budget funds, but also how much and what resources are collected in the state in the form of taxes and fees and used as government expenditures. Without such information, the government will not be able to efficiently generate expenditures or calculate revenues.

The fourth criterion for the classification of expenses is their urgency... It lies in the fact that they are ordinary or extraordinary. No ordinary income can be sufficient for emergency expenses, except in the case when the government leaves and stores significant reserves every year, which may be irrational. According to Speransky, for emergency expenses, not money should be in stock, but ways of obtaining it.

Fifth criterion - stability... Consists in the fact that the total amount of expenses can be constant or variable. For example, the salary of civil servants is a constant amount, but contracts and government purchases are variable. Having adopted this classification, it is possible to arrange all items of expenditure by type so that each type of expenditure will be determined by the place of their use, the degree of need, space, time and constancy. This is the only way to set costs for the state and society. Determination of expenses is the first and most essential operation in finance., Speransky argued.

So, the classification of expenses is as follows.

I category - general state ordinary expenses: 1) necessary; 2) useful; 3) redundant; 4) unnecessary; 5) permanent; 6) changing.

II category - provincial expenses: subdivided in the same way.

III category - county expenses: subdivided in the same way.

IV category - rural municipality expenses: subdivided in the same way.

As a result, M.M. Speransky makes four categories of ordinary expenses and the same number of extraordinary ones. These eight categories represent a general classification framework in which all detailed items of government expenditure are placed.

As you know, at present, taking into account the provisions of the Budget Code of the Russian Federation, three types of it can be distinguished in the structure of the code of the budgetary classification of budget expenditures:

Functional;

Economic;

Departmental.

Thus, the basic principles of classification of expenses of M.M. Speransky found their reflection in the current budgetary legislation of Russia.

The principles of the formation of the revenue base of the state in accordance with the ideas of M.M. Speransky are as follows: taxes should not exhaust sources of internal wealth; taxes should be distributed on an equal footing; they should not affect the working capital of producers; taxes are charged on net income; they should be charged to the government as cheaply as possible; tax collection procedures should not harass the private sector.

Any activity that generates net annual income can be subject to tax, but it does not always have to be established. It is impossible for any work that regularly brings growing profits to regularly raise taxes. An increase in income on a permanent basis in an effective financial system can be produced through better distribution of taxes, improvement of the state of tax sources and their expansion.

MM. Speransky paid great attention to the elements of the tax system. He proposed eliminating the wine lease, revising changes in the poll tax, and abandoning the collection of labor-intensive and ineffective government revenues.

State revenues by sources, according to Speransky, are divided into three main types: taxes and taxes; income from state capital; income from state property. In addition, it is possible to classify income "according to the space of their use." In this respect, they are divided into general and particular, ordinary and extraordinary.

Common revenues are those that are set for general government spending, such as a capitation tax.

Private income - those to which special types of expenses are assigned. Thus, for the maintenance of canals, a shipping fee is established. It is possible that there are specific types of expenses inherent in some province, uezd or parish, which determines the appointment of a private type of income for a given territory.

Ordinary incomes are those, the action of which cannot be interrupted by any accidental incidents and their use is related to constant state needs. This is the essence of most of the existing income.

Emergency income - those that are set for some time and in case of need. To this type of income M.M. Speransky attributed, in particular, the issue of unsecured paper money (banknotes), considering it an extraordinary tax.

According to modern concepts, this classification is a grouping of budget revenues at all levels of the budget system, based on the current legislative acts that determine the sources of income generation for these budgets. Income groups consist of income items that combine specific types of income by sources and methods of receipt.

Later S.Yu. Witte appreciated the proposals for the classification of budget expenditures and revenues, presented by M.M. Speransky, as follows: “Detailed rules for drawing up state registrations were established in the order to the Minister of Finance of 1811, which was based on Speransky's financial plan. However, the estimates drawn up according to this mandate suffered from many shortcomings, and above all, the budgets were far from distinguished by the necessary completeness, since many capitals and entire branches of state revenues were concentrated in the hands of individual departments and were not at all included in the general state list. We can say that the estimates of that time were a mechanical combination of the estimates of individual departments, and even then incomplete, so it was completely impossible to judge by them about the general course of the state economy. " At the same time, we note that the methodology for compiling a classifier proposed by M.M. Speransky, found application in the budgetary structure of Russia and was regularly improved.

Government borrowing

According to M.M. Speransky, making loans, the state achieves a number of positive results. First, it benefits the creditor by taking over the circulation of his capital, which he himself is not in a position to use in the same risk-free and profitable way. Instead, the government, by paying the creditor a certain interest, turns the rest of the income in favor of the state. Secondly, it equalizes the tax, affecting the loan of such part of the income that was not previously included in the economic turnover. Making borrowings, the government actively influences the state of the money market, contributing to the establishment of equilibrium on it. Third, through loans, it multiplies the sources of its income, and also significantly increases the amount of financial resources used for spending. Borrowing by the government, if necessary, can lead to the restriction of the free capital market and significantly affect the characteristics of its development.

Internal government borrowing can regulate the flow of external borrowing, provide accounting and guarantees of payment. In emergencies, loans can raise funds for government spending without harming the private sector of the national economy.

From what has been said, two general rules follow:

The government should always have an open and moderate loan and use it to settle debts and improve its income base;

In emergencies, there is no more effective solution to the pressing problem of how to make a loan. Private promissory notes and bonds are also based on this theory, which benefit both the public and private sectors of the economy.

Thus, the use of a borrowing instrument allows the government to be more flexible in managing public finances.

Financial management and budgeting process

All sources of government revenue and all expenditures should be combined in one department. For it to be effective, all income and expenses must be established by an annual estimate (budget) in a specially established manner. Where there is no estimate or annual financial law, or where this law is not enforced, there may be a treasury account (cash desk) for income and expenses. And then such a state of affairs cannot be considered, according to M.M. Speransky, "true financial management."

There should be no taxes and expenses in the budget system of the country without approval and report. Speransky saw the basic principles of the budgetary process as follows. After consideration of expenses and income, they are presented for the highest approval and then become the law for mandatory use in the preparation of all future estimates. Moreover, all expenses are incurred from the Treasury only at the request of the ministers and signed by them. No budget assignment should exceed the loan opened to a particular ministry in the Treasury within the specified time frame. To do this, every month all ministers must submit to the Ministry of Finance a report on the use of loans and a preliminary estimate of the amounts that will be claimed within the next month. The Ministry of Finance has no right to make any expenditures during the year that are not approved in the budget list.

In financial management Speransky distinguished three components: management of sources of income; capital management; general check, or audit of accounts. The first of these management tasks belongs to the Minister of Finance, the second to the Minister of the Treasury, or State Treasurer, and the third to the General Director of Public Accounts, or the Comptroller. These three tasks together form the functions of the Ministry of Finance.

The main activity of the Minister of Finance is the introduction of legislative proposals, as well as the management of sources of income. The issues of the Minister of the Treasury include: the receipt and movement of amounts coming from various sources, including the annual distribution of funds among ministries in accordance with the approved estimates, taking into account the dates and places of issue; managing the composition and movement of amounts for the payment of certain debts and their correlation with the benefits of trade and external private credit; management of the composition and movement of funds to cover extraordinary expenses. In addition, the Minister of the Treasury oversees the correct receipt of revenues, ensures the improvement of accounting based on the adoption of its best methodology and increasing the reliability of data.

The most important task of the Chief Executive Officer of Public Accounts is to receive and verify the receipts and expenditures of all government bodies. This applies not only to the state, but also to the provincial, uyezd and volost parishes and expenses. The main goal is to detect abuse of revenue collection and spending. However, both then and later, as noted by the well-known Russian finance theorist I. Ozerov, “our state control is very abnormal. Even if he ascertained the presence of mismanagement or illegal spending of funds, then it is very difficult to recover the incorrectly spent amount from the guilty person. "

Based on the "Plan of Finance" M.M. Speransky, Alexander I published the Imperial Manifesto “On Measures to Reduce State Debts; on the termination of the issue of new amounts in banknotes and on the raising of certain taxes and duties "dated February 2, 1810, which, in particular, said:

“... We decided to consider the present Regulations of receipts and expenditures and their arrangement for the future. In this intention to respect his plan of finances, drawn up on the basis of this particular part.

When considering the measures in terms of this proposed, state debts drew the main attention. By opening up a convenient and reliable loan to industry, they contributed to the movement of capital and the encouragement of the people's industriousness. By this they fulfilled the first and main purpose of their establishment ...

The first reason for paying off debts is to stop them from increasing. But the funds, which for the current year are acceptable due to the very urgency of needs, are limited to two: all kinds of cost cuts and an increase in the existing taxes and taxes. Real taxes and taxes at their initial establishment were very moderate, subsequently decreasing with the multiplication of banknotes, they fell in all parts to the detriment of the treasury by more than half. We have rewarded this damage over the past years with internal debts.

Therefore, a moderate rise in taxes, set precisely at that end, in order to abolish and abolish the annual tax in the form of debts, which hitherto existed, in order to lay a reliable basis for their payment, in order to support the very credit of the State Notes, in order to establish a firm beginning for a better structure of finance and with a one-time effort to block forever their difficulties ...

From now on, all extraordinary expenses can be established only by preliminary consideration of the submissions from the Ministries in the State Council.

All items of treasury revenues, no matter what separate administration they are in and from whatever sources they come from, should be considered as belonging to the Treasury in the same way, no matter how they are actually in the Treasury. No extradition, no supernumerary appointment of them should be made otherwise than with the prior consent of the Minister of Finance, and according to the same rules, according to which all Treasury expenses have to be paid. "

In proposing to reform the system of public financial management, M.M. Speransky sought to strengthen public confidence, and not in a specific person, but in state institutions as such, protecting the rights of citizens and the integrity of state interests. Almost all parts of the "Plan of Finance" have been implemented in practice. But the accumulated problems for years could not be solved overnight. It was especially difficult to refuse to cover budget expenditures through the unsecured issue of paper money. In addition, the financial position of the State Treasury, despite all the measures taken to strengthen it, turned out to be extremely difficult.

MM. Speransky explained the problems that arose in the implementation of the proposed measures by the following reasons: weak management tools and the lack of accurate information about the state of the state economy. In a note he submitted to Alexander I on improving the activities of ministries, the shortcomings of the ministries of the 1802 model were considered. They consisted, in particular, in the lack of responsibility "which should not consist only in words, but was together and essential"; inaccuracies in the division of cases based on the accidental combination of former departments, rather than on the natural branches of government.

Instead of the previous ineffective mixing of collegial and bureaucratic forms, M.M. Speransky proposed to consistently delimit management structures and link them into a single whole. The executive role was assigned to the office of the minister and departments with a purely technocratic structure. The Chancellery is in charge of affairs that do not concern individual parts, but the entire ministry, and distributes cases to departments. Departments are responsible for each specific branch of affairs and are composed of divisions. The task of the departments is to prepare cases that come for decision to the head of the department or the minister. So that the minister is not bound by minor details of management, it is determined exactly which cases can be resolved in the department and which belong to the exclusive competence of the minister.

MM. Speransky believed that the essence of the power entrusted to ministers is to belong solely to the executive order. No law, no new institution or the abolition of the previous one can be established by the authority of a minister.

The Ministry of Finance was charged with the responsibility to work out all estimates with comments, draw up a general plan of expenses and an approximate estimate of income and submit these materials for consideration by the State Council no later than October of this year. These initiatives by Speransky approved the principles of reporting and verification of the quality of management. The first detailed budget of Russia, discussed by a permanent state institution, was drawn up by Speransky. Finally, financial arbitrariness was eliminated, and the orders of the authorities were supported by the growing public confidence and the publicity of the events being held.

Speransky wrote that if earlier every minister could freely draw from the so-called extraordinary sums, then under the new procedure everything had to be contributed to the annual amount, then almost every ruble had to be accounted for in two council inspections, often endure refusals and almost always a decrease, and at the end of everything wait for another audit by the controller.

As I. Bliokh noted: “The application of Speransky's financial plan did not at all stop his transformational activities in the state structure. Speransky's state reform was far from complete. In the creation of the State Council, financial reporting, etc., only the foundations were laid on which it was supposed to rebuild the entire building of public administration. "

The Manifesto of Emperor Alexander I under consideration did not reflect all the ideas contained in the note by M.M. Speransky "Plan of Finance". However, in the text of the Manifesto - a normative act of its era - radical changes in the budgetary policy of the state were quite comprehensively described. He, in essence, laid the foundations for the country's budgetary system, focused on further large-scale economic transformations. I. Ozerov noted that “Speransky's“ Finance Plan ”was essential for the development of the Russian financial system, which later became the basis for the“ Order ”to the Minister of Finance ... With the appearance of the“ Order ”, we begin to draw up the correct annual listings”.

It should be noted that the main principles of the budgetary structure (first of all, the legislative formulation of the budget, the classification of budget revenues and expenditures, the motivation of government borrowing, etc.) and the budget process (first of all, the technology of budget adoption and execution, the obligation and the movement of state budget funds, the organization of the management process in the Ministry of Finance, etc.) in Russia, formulated in the "Plan of Finance" M.M. Speransky, found their development and consistent reflection in the Budget Code of the Russian Federation.

The Budget Code establishes the general principles of the budgetary legislation of the Russian Federation, the organization and functioning of the budgetary system of the Russian Federation, the legal status of the subjects of budgetary legal relations, determines the foundations of the budgetary process and interbudgetary relations in the Russian Federation, the procedure for the execution of judicial acts on levying execution on funds from the budgets of the budgetary system of the Russian Federation, grounds and types of liability for violation of the budgetary legislation of Russia.

The Code establishes the legal status of participants in the budgetary process, the legal basis for the procedure and conditions for bringing to responsibility for violation of the budgetary legislation of Russia.

In addition to the Budget Code, the structure of budget legislation also includes federal laws on the federal budget, federal laws on the budgets of state extra-budgetary funds of the Russian Federation, laws of the constituent entities of the Federation on their own budgets, laws of the constituent entities of the Federation on the budgets of territorial state extra-budgetary funds, municipal legal acts. representative bodies of municipalities on local budgets, other federal laws, laws of the constituent entities of the Russian Federation and municipal legal acts of representative bodies of municipalities that regulate budgetary legal relations.

Normative legal acts adopted in the field of budget regulation cannot contradict the Budget Code. If there is such a conflict, the Budget Code is applied.

The President of the Russian Federation has the right to issue decrees regulating budgetary legal relations, which should not contradict the Budget Code and other regulatory legal acts related to budgetary legislation The Government of the Russian Federation also has the right to adopt regulatory legal acts regulating budgetary legal relations, but only on the basis of and in pursuance of the Budget Code, other acts of budgetary legislation and decrees of the President.

In the event that an international treaty of the Russian Federation enshrines rules other than those provided for by the budgetary legislation of the Russian Federation, the rules of the international treaty shall apply. As a rule, the application of international treaties to budgetary legal relations is of a direct nature, with the exception of those cases when their application requires the issuance of additional domestic acts.

Acts regulating budgetary legal relations are not retroactive and apply to relations arising after their entry into force, unless otherwise provided by the Budget Code or federal law.

The Budget Code determines that budget is a form of education and spending of funds intended for the financial provision of the tasks and functions of the state and local government.

The federal budget is adopted in the form of a federal law, which is approved for the next financial year and planning period and comes into force from the date of its signing. The specified law is subject to publication immediately after its adoption and signing in accordance with the established procedure.

Within the framework of the budgetary process, the Russian Federation, its constituent entities and municipalities have budgetary powers.

Budgetary powers - established by the Budget Code and legal acts adopted in accordance with it, regulating budgetary legal relations, the rights and obligations of state authorities (local authorities) and other participants in the budget process to regulate budgetary legal relations, organization and implementation of the budget process.

The budgetary powers Russian Federation includes:

Establishment of general principles for the organization and functioning of the budgetary system of the Russian Federation, the foundations of the budgetary process and interbudgetary relations;

Determination of the fundamentals for the preparation and consideration of draft budgets of the budgetary system of the Russian Federation, approval and execution of budgets of the budgetary system of the Russian Federation, preparation, external verification, consideration and approval of reports on their execution and control over their execution;

Establishment of the procedure for drawing up and considering draft federal budgets and budgets of state extra-budgetary funds of the Russian Federation, approving and executing the federal budget and budgets of state extra-budgetary funds of the Russian Federation, exercising control over their execution, drawing up, external verification, consideration and approval of reports on the execution of the federal budget and budgets state extra-budgetary funds, drawing up a report on the execution of the consolidated budget of the Russian Federation;

Drawing up and consideration of draft federal budget and budgets of state extra-budgetary funds, approval and execution of the federal budget and budgets of state extra-budgetary funds, control over their execution, preparation, external verification, consideration and approval of reports on the execution of the federal budget and budgets of state extra-budgetary funds, preparation of a report on the execution of the consolidated budget;

Establishment of the procedure for drawing up and submitting to federal executive authorities the sets of approved budgets of the constituent entities of the Russian Federation and local budgets, reports on the execution of the consolidated budgets of the constituent entities of the Federation and other budgetary reporting;

Determination of the procedure for establishing expenditure obligations of public law entities;

Determination of the procedure for establishing and fulfilling expenditure obligations of the Russian Federation, their establishment and execution;

Determination of the procedure for establishing and fulfilling the expenditure obligations of the constituent entities of the Federation and municipalities, subject to execution at the expense of subventions from the federal budget;

Determination of the foundations for the formation of income and the implementation of expenditures of the budgets of the budgetary system of the Russian Federation;

Determination of the procedure for establishing standards for deductions of income from federal taxes and fees, including from taxes provided for by special tax regimes, regional and local taxes to the budgets of the budgetary system of the Russian Federation;

Establishment of standards for deductions from federal taxes and fees, including from taxes provided for by special tax regimes, to the budgets of the budgetary system of the Russian Federation;

Determination of general principles for the provision and forms of interbudgetary transfers;

Determination of the fundamentals of cash services for the execution of budgets of the budgetary system of the Russian Federation and its implementation;

Establishment of the procedure and conditions for the provision of interbudgetary transfers from the federal budget, as well as their provision;

Determination of the general procedure and principles for borrowing and providing guarantees for the Russian Federation, constituent entities of the Federation and municipalities, repayment and servicing of state (municipal) debt;

Implementation of government borrowing, provision of government guarantees on behalf of the Russian Federation, provision of budget loans, government debt management and government asset management;

Establishment of the foundations of the budget classification of the Russian Federation and the general procedure for its application, as well as the establishment, detailing and determination of the procedure for its application in the part related to the federal budget and state extra-budgetary funds;

Establishment of a unified procedure for maintaining budgetary accounting and reporting for the budgets of the budgetary system of the Russian Federation and budgetary institutions, including reports on cash execution of budgets;

Establishment of unified forms of budget documentation and reporting for the budgets of the budgetary system of the Russian Federation and budgetary institutions, establishment of the grounds and procedure for the temporary implementation by the state authorities of the Russian Federation (state authorities of the constituent entities of the Federation) of certain budgetary powers of the state authorities of the constituent entities of the Federation (local government bodies);

Temporary exercise of certain budgetary powers of state authorities of the constituent entities of the Federation;

Establishment of grounds, types of responsibility and procedure for bringing to responsibility for violation of the budgetary legislation of the Russian Federation;

Establishment of the procedure for the execution of judicial acts on levying execution on funds from the budgets of the budgetary system of the Russian Federation;

Other budgetary powers in accordance with Russian legislation.

To budgetary powers subjects of the Russian Federation refers to:

Establishment of the procedure for drawing up and considering draft budgets of the constituent entity of the Federation and budgets of territorial state extra-budgetary funds, approving and executing the budget of the constituent entity of the Federation and the budgets of territorial state extra-budgetary funds, exercising control over their execution and approving a report on the execution of the budget of the constituent entity of the Federation and budgets of territorial state extra-budgetary funds;

Drawing up and consideration of draft budgets of the constituent entity of the Federation, budgets of territorial state extra-budgetary funds, approval and execution of the budget of the constituent entity of the Federation and budgets of territorial state extra-budgetary funds, monitoring their execution, compilation and approval of reports on the execution of the budget of the constituent entity of the Federation and budgets of territorial state extra-budgetary funds, preparation reports on the execution of the consolidated budget of the constituent entity of the Federation;

Establishment of the procedure for submitting to the executive bodies of state power of the constituent entities of the Federation of approved local budgets, reports on the execution of local budgets and other budgetary reporting established by the federal bodies of state power;

Establishment and fulfillment of expenditure obligations of the Russian Federation;

Determination of the procedure for establishing and fulfilling the expenditure obligations of municipalities, subject to execution at the expense of subventions from the budget of the subject of the Federation;

Establishment of standards for deductions of income to local budgets from federal taxes and fees, including taxes provided for by special tax regimes, and regional taxes to be credited in accordance with the Budget Code and legislation on taxes and fees to the budgets of the constituent entities of the Federation;

Establishment of the procedure and conditions for the provision of interbudgetary transfers from the budget of the subject of the Federation;

Provision of interbudgetary transfers from the budget of the constituent entity of the Federation;

Establishment of a general procedure and conditions for the provision of interbudgetary transfers from local budgets;

Implementation of state borrowings and provision of state guarantees of the constituent entity of the Federation, provision of budget loans, management of public debt and state assets of the constituent entity of the Federation;

Establishment, detailing and determination of the procedure for applying the budget classification of the Russian Federation in the part related to the budget of the constituent entity of the Federation and the budgets of territorial state extra-budgetary funds;

Temporary exercise of certain budgetary powers of local self-government bodies;

In the case and in the procedure provided for by the Budget Code of the Russian Federation, federal laws and laws of the constituent entities of the Federation adopted in accordance with them, the establishment of responsibility for violation of regulatory legal acts of the constituent entities of the Federation on the regulation of budgetary legal relations;

Other budgetary powers attributed to the budgetary powers of state authorities of the constituent entities of the Federation.

Finally, municipalities endowed with the following budgetary powers within the budgetary process:

Establishment of the procedure for drawing up and considering the draft local budget, approving and executing the local budget, exercising control over its implementation and approving the report on the execution of the local budget;

Drawing up and considering the draft local budget, approving and executing the local budget, exercising control over its execution, drawing up and approving a report on the execution of the local budget;

Establishment and fulfillment of expenditure obligations of the municipality;

Determination of the procedure for the provision of interbudgetary transfers from local budgets, the provision of interbudgetary transfers from local budgets;

Implementation of municipal borrowing, provision of municipal guarantees, provision of budget loans, management of municipal debt and management of municipal assets;

Establishment, detailing and determination of the procedure for applying the budget classification of the Russian Federation in the part related to the local budget;

In the case and in the procedure provided for by the Budget Code and other federal laws, the establishment of responsibility for violation of municipal legal acts on the regulation of budgetary legal relations;

Other budgetary powers assigned by the Budget Code to the budgetary powers of local self-government bodies.

Control questions

1. What is the main essence of public finance?

2. Give a definition of the budget.

3. List the budgetary powers of the Russian Federation, its constituent entities and municipalities.

4. What normative document currently regulates the basic principles of building the budgetary system? What are its main functions?

5. In what cases can the government adopt regulations governing budgetary legal relations?

FUNDAMENTALS OF THE RUSSIAN BUDGETARY SYSTEM AND BUDGETARY CLASSIFICATION

Currently, the Russian Federation adopted three-tier budget system, including the federal budget and the budgets of the state extra-budgetary funds of the Russian Federation, the budgets of the constituent entities of the Russian Federation and the budgets of the territorial state extra-budgetary funds and local budgets, including the budgets of various municipalities.

The federal budget and the budgets of state extra-budgetary funds of the Russian Federation are intended for the fulfillment of the expenditure obligations of the Russian Federation.

Within the budgets of the constituent entities of the Russian Federation (regional budgets) and the budgets of territorial state extra-budgetary funds, the fulfillment of expenditure obligations of the constituent entity of the Russian Federation is ensured.

The budget of the municipality (local budget) is intended for the fulfillment of the expenditure obligations of the municipality.

All these budgets are developed and approved in the form of federal laws, laws of the constituent entities of the Russian Federation and legal acts of representative bodies of local self-government, respectively.

The federal budget and the set of consolidated budgets of the constituent entities of the Russian Federation (excluding interbudgetary transfers between these budgets) form the consolidated budget of the Russian Federation.

Similar to the federal level, the budget of the constituent entity of the Russian Federation and the set of budgets of the municipalities that make up it (excluding interbudgetary transfers between these budgets) form the consolidated budget of the constituent entity of the Russian Federation.

The budget of the municipal district (district budget) and the set of budgets of urban and rural settlements that make up it (excluding interbudgetary transfers between these budgets) form the consolidated budget of the municipal district.

Beginning in 2008, the draft federal budget and draft budgets of state extra-budgetary funds of the Russian Federation are drawn up and approved for a period of three years - the next financial year and the planning period.

The draft budget of a constituent entity of the Russian Federation and projects of territorial state extra-budgetary funds (projects of local budgets) may be drawn up and approved for a period of both one year and three years.

However, the budget legislation establishes the norm that if the draft budget of the constituent entity of the Russian Federation (local budget) is drawn up and approved only for the next financial year, the supreme executive body of state power of the constituent entity of the Russian Federation (local administration) develops and approves the medium-term financial plan of the constituent entity of the Russian Federation. (municipality).

An important role in the functioning of the modern budget system is played by budget classification of the Russian Federation, which is a grouping of revenues, expenditures and sources of financing the budget deficits of the budgetary system of the Russian Federation, used for the preparation and execution of budgets, the preparation of budgetary reporting, ensuring the comparability of the indicators of the budgets of the budgetary system of the Russian Federation.

At present, the previously effective Federal Law No. 115-FZ of August 15, 1996 "On the Budget Classification of the Russian Federation" has expired. Since January 1, 2008, the foundations of the budget classification are laid down in the Budget Code.

At the same time, the Ministry of Finance of Russia was given the right to determine the principles of appointment, the structure of the codes of the budget classification, as well as the assignment of codes to the constituent parts of the budget classification.

Improving the budget classification has become one of the priority directions in the framework of the reform of public finances of the Russian Federation. The modern budget classification is close to the requirements of international financial reporting standards and is integrated with the chart of accounts for budgetary accounting based on the accrual method.

The budgetary classification of the Russian Federation includes:

Classification of budget revenues;

Classification of budget expenditures;

Classification of sources of financing of budget deficits;

Classification of operations of public law entities (classification of operations of the general government sector).

Classification of budget revenues is a grouping of revenue sources of budgets of all levels of the budgetary system of the Russian Federation.

The classification code of budget revenues of the Russian Federation consists of:

the code of the main administrator of budget revenues;

income type code;

income subspecies code;

a code for the classification of general government operations related to budget revenues.

The list and codes of the main administrators of budget revenues, the types assigned to them, subspecies of budget revenues are approved by the law (decision) on the corresponding budget.

The income type code includes a group, a subgroup, an article, a sub-article and an income element.

Groups and subgroups of budget revenues that are common for the budgets of the budgetary system of the Russian Federation are:

Tax and non-tax income:

- taxes on profits, income;

- taxes and social contributions;

- taxes on goods (work, services) sold on the territory of the Russian Federation;

- taxes on goods imported into the territory of the Russian Federation;

- taxes on total income;

- property taxes;

- taxes, fees and regular payments for the use of natural resources;

- National tax;

- arrears and recalculations for canceled taxes, fees and other obligatory payments;

- income from foreign economic activity;

- income from the use of state and municipal property;

- payments for the use of natural resources;

- income from the provision of paid services and compensation for government costs;

- income from the sale of tangible and intangible assets;

- administrative fees and charges;

- fines, sanctions, damages;

- revenues of the budgets of the budgetary system of the Russian Federation from the return of the balances of subsidies and subventions of previous years;

- return of the balances of subsidies and subventions of previous years;

- other non-tax income;

Gratuitous receipts from:

- non-residents;

- other budgets of the budgetary system of the Russian Federation;

- state (municipal) organizations;

- non-governmental organizations;

- supranational organizations;

- other gratuitous receipts.

The list of items and sub-items of budget revenues, unified for the budgets of the budgetary system of the Russian Federation, is approved by the Ministry of Finance of Russia.

The code of the element of income is established depending on the authority to establish and normative legal regulation of budget revenues and corresponds to the budget of the budgetary system of the Russian Federation. So, for the federal budget, the element is set - 01, for the budget of the subject of the Russian Federation - 02, for the budget of the municipal district - 05, etc.

The income subtype code is used to detail receipts by income classification codes.

Classification of General Government Operations(KOSGU) is a grouping of operations carried out in the public administration sector, depending on their economic content.

KOSGU consists of the following groups:

100 "Income";

200 "Expenses";

300 “Receipt of non-financial assets”;

400 "Disposal of non-financial assets";

800 "Reduction of liabilities".

Classification of operations of the general government sector (18–20 digits of the budget revenue classification code) in group 100 "Revenues" is represented by the following articles:

110 "Tax revenues";

120 "Income from property";

130 "Income from the provision of paid services";

140 "Amounts of compulsory withdrawal";

150 "Gratuitous receipts from budgets";

160 “Contributions for social needs”;

170 "Income from operations with assets";

180 "Other income".

Classification of budget expenditures is a grouping of expenditures of budgets of all levels and reflects the direction of budgetary funds for the implementation of the main functions by units of the public administration and local self-government sectors, solving social and economic problems.

The classification of expenses consists of:

the code of the main manager of budgetary funds;

section code, subsection, target item and type of expenses;

a code for the classification of general government operations related to budget expenditures.

The expenditure classification code takes 20 characters and has the following structure: the code of the main manager of budgetary funds - 3 characters, section - 2, subsection - 2, the code of the target item, including the program cut, - 7, the code of the type of expenditure - 3, the code of the classification of public sector operations management related to budget expenditures - 3 digits.

The classification of budget expenditures contains 11 sections reflecting the direction of financial resources to perform the main functions of the state. The sections are detailed with 95 subsections, specifying the direction of budgetary funds for the performance of state functions within the sections.

The sections of the classification of budget expenditures are presented as follows:

0100 "National issues";

0200 "National Defense";

0300 "National security and law enforcement";

0400 "National Economy";

0500 "Housing and communal services";

0600 "Environmental Protection";

0700 "Education";

0800 "Culture, cinematography, mass media";

0900 "Health care, physical culture and sports";

1000 "Social Policy";

1100 "Interbudgetary transfers".

The list of the main administrators of the federal budget, the budget of the constituent entity of the Russian Federation, the budgets of state extra-budgetary funds, the local budget is established by a law (decision) on the corresponding budget as part of the departmental structure of expenditures.

Sections and subsections of the classification of expenditures are uniform and are used in the preparation, approval and execution of budgets of all levels of the budgetary system of the Russian Federation.

For example, section 0700 Education is represented by the following subsections:

0701 "Preschool education";

0702 "General education";

0703 "Primary vocational education";

0704 "Secondary vocational education";

0705 "Professional training, retraining and advanced training";

0706 "Higher and postgraduate professional education";

0707 "Youth policy and children's health improvement";

0708 "Applied research in education";

0709 "Other issues in the field of education."

The list and codes of target items and types of budget expenditures are approved as part of the departmental structure of expenditures by the law (decision) on the budget or, in cases established by the Budget Code, by the consolidated budget list of the corresponding budget.

Target items and types of budget expenditures are formed in accordance with expenditure commitments to be fulfilled at the expense of the corresponding budgets.

Each public regulatory obligation, a long-term target program (subprogram), a separate function (sphere, direction) of the activities of state authorities (local governments), a project for budget investments that falls under the criteria established in accordance with the Budget Code, are assigned unique codes of target items and the types of expenses of the corresponding budget.

The items of operations of the general government sector in group 200 "Expenditures" that are uniform for the budgets of the budgetary system of the Russian Federation are:

210 "Remuneration and accruals for payments for wages";

220 "Payment for works, services";

230 "Service of the state (municipal) debt";

240 "Gratuitous transfers to organizations";

250 "Gratuitous transfers to budgets";

260 "Social Security";

290 "Other expenses".

The federal law on the federal budget includes departmental structure of budget expenditures, which represents the distribution of budgetary appropriations provided by the law on the budget for the corresponding period to the main administrators of budgetary funds, according to sections, subsections, target items and types of expenditures of the budget classification of the Russian Federation.

If the expenditure side of the budget exceeds its revenues, a budget deficit arises, requiring the attraction of borrowed funds to cover the arisen difference. Currently, there is a fairly wide range of sources of financing budget deficits, classification which is a grouping of sources of financing budget deficits at all levels of the budgetary system of the Russian Federation, including the budgets of state extra-budgetary funds.

The code for the classification of sources of financing budget deficits consists of 20 categories and includes:

code of the chief administrator of sources of financing budget deficits (1–3 categories);

the code of the group, subgroup, article and type of the source of financing of budget deficits (4–17 categories);

a code for the classification of general government operations related to sources of financing budget deficits (18–20 categories).

Chief administrator of budget revenues - a public authority, a local government body, a local administration body, a government non-budgetary fund management body, the Central Bank of the Russian Federation, another organization that has budget revenues administrators and (or) are administrators of budget revenues determined by the law (decision) on the budget.

Administrator of sources of financing the budget deficit- a government body, a local government body, a local administration body, a government non-budgetary fund management body, another organization entitled, in accordance with the Code, to carry out operations with sources of financing the budget deficit.

The list of chief administrators of sources of financing budget deficits is approved by the law (decision) on the corresponding budget.

Groups and subgroups of sources of financing budget deficits are established by the budgetary legislation of the Russian Federation and are uniform for the budgets of the budgetary system of the Russian Federation.

The classification of sources of financing budget deficits includes the following groups:

000 01 00 00 00 00 0000 000 "Sources of internal financing of budget deficits";

000 02 00 00 00 00 0000 000 “Sources of external financing of budget deficits”.

Groups, in turn, are subdivided into subgroups.

Further detailing of the subgroups of the code of sources of financing budget deficits is carried out by means of articles and types of sources of financing budget deficits. At the same time, the six-digit code of the article of sources of financing budget deficits is detailed by sub-article and element, respectively, 3-4 and 5-6 signs of its six-digit code.

At the same time, the element of sources of financing budget deficits reflects the belonging of the source of financing the budget deficit to the corresponding budget of the budgetary system of the Russian Federation and coincides with the code of the element of budget revenues.

Within the framework of the source type (14-17 digits of the 20-digit code for the classification of sources of financing budget deficits), legislative acts of the constituent entities of the Russian Federation or the decision of municipalities (if necessary) further detail the subsections of the sources of financing budget deficits, taking into account the specifics of the execution of the respective budgets.

The list of articles and types of sources of financing the budget deficits of the constituent entities of the Russian Federation and local budgets is approved by the law on the corresponding budget when approving the sources of financing its deficit.

The classification of general government operations related to sources of financing budget deficits (18–20 digits of the code for the classification of sources of financing budget deficits) is determined by the three-digit classification code for operations of the general government sector, and includes the following sources:

171 "Income from the revaluation of assets";

310 "Increase in the value of fixed assets";

410 "Decrease in the value of fixed assets";

500 “Receipt of financial assets”;

510 “Receipt to budget accounts”;

520 "Increase in the value of securities, except for shares and other forms of participation in capital";

530 "Increase in the value of shares and other forms of participation in capital";

550 “Increase in other financial assets”;

600 Disposals of Financial Assets;

610 "Disposal from budget accounts";

620 "Decrease in the value of securities, except for shares and other forms of participation in capital";

630 "Decrease in the value of shares and other forms of participation in capital";

650 “Reduction of other financial assets”;

700 "Increase in liabilities";

710 "Increase in debt on domestic debt obligations";

720 "Increase in debt on external debt obligations";

800 "Reduction of liabilities";

810 "Decrease in debt on domestic debt obligations";

820 "Decrease in debt on external debt obligations".

The functioning of the domestic budgetary system implies the unity of the applied budget classification. The budget classification of the Russian Federation in terms of classification of budget revenues, classification of budget expenditures, classification of sources of financing budget deficits, classification of operations of the general government sector is the same for budgets of all levels of the budget system.

Control questions

1. Name all levels of the domestic budgetary system and explain the logic of its construction.

Notes (edit)

"Plan of Finance" (1810) M.M. Speransky was first published in 1885 in the Collection of the Imperial Russian Historical Society (v. 45) "Financial documents of the reign of Emperor Alexander I". Preparing these materials for publication, the historian A. Kulomzin entitled them "Plan of Finance", based on the term mentioned in the Manifesto of Alexander I of February 2, 1810, containing Speransky's financial ideas. Recently, the text of the "Plan of Finance" was republished in the collection "At the Origins of Financial Law", ed. prof. A. Kozyrina (Moscow: Statut, 1998. pp. 35–98).

Geller M. History of the Russian Empire. T. 2.M .: MIC, 1997.S. 265.

The most important works about M.M. Speranskom as a financier includes: Korf M. The life of Count Speransky. T. 1-2. SPb., 1861; Dovnar-Zapolsky M. The political ideals of M.M. Speransky. M., 1905; History of Russian economic thought. T. 1. Part 2. M., 1958; Nolde A.E. MM. Speransky. Biography. Moscow: MShPI, 2004; Tomsinov V.A. Speransky. Moscow: Young Guard, 2006.

More details about M.A. Balugiansky see: Stein V. Essays on the development of Russian socio-economic thought in the 19th-20th centuries. L .: Leningrad State University, 1948. S. 29–41.

Cm.: Yalbulganov A.A. Mikhail Mikhailovich Speransky. P. 24.

Cm.: Cantillon R. Essai sur la nature du commerce en general (1755). Paris: INED, 1997; Condorcet M. Memoires et discours sur les monnaies et les finances (1790-1792). Paris: L "Harmattan, 1994.

The issues of monetary policy considered in the "Plan of Finance" (management of bank notes and government lending) are not the subject of this lecture.

See Lecture 3 of this tutorial.

Speransky M. Finance plan // Collection of the Imperial Russian Historical Society. T. 45.SPb., 1885.

Proceedings of a commission highly approved to revise the system of taxes and fees. T. 3. Part 2. On the change in the capitation system of fees. SPb .: V. Bezobrazov, 1869.S. 7.

Speransky M. Decree. Op.

Subsequently, the ways to solve the problem of increasing the efficiency of drinking fees, proposed by M.M. Speransky, were in demand. See: Information on drinking fees in Russia, compiled by the State Chancellery for the Department of State Economy. SPb., 1860.

Witte S.Yu. Synopsis of lectures on the national and state economy, read to His Imperial Highness Grand Duke Mikhail Alexandrovich in 1900-1902. M .: Nachala, 1997. S. 386–387.

See, for example: General statute counting. The Code of Laws of the Russian Empire, compiled by the order of the Emperor Nicholas I. T. 8. Part 2. SPb., 1857.

The main types of public finance management coincide with the main directions of corporate finance management. See for example: Afanasyev M. Corporate governance at Russian enterprises. M .: Inter-expert, 2000.

Ozerov I. How the people's money is spent in Russia (criticism of the Russian expenditure budget and state control). M .: A. Poplavsky, 1907.S. 190.

Complete collection of laws of the Russian Empire since 1649. T. XXXI. 1810-1811, No. 24.116. SPb., 1830. S. 52-60.

Blioh I. Finances of Russia of the XIX century. History - Statistics. T. 1.SPb .: M .: Stasyulevich, 1882.S. 382.

Ozerov I. Fundamentals of Financial Science. Issue II. Moscow: Sytin's Printing House, 1914, p. 36.

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