Mstislav Platonovich Afanasyev: Biography. Basics of the Budget System Tutorials and Tutorials

Scientific sphere:

state and corporate finance, macroeconomics

Place of work:

State University of the Ministry of Finance of the Russian Federation (Order of the Government of the Russian Federation of 02.05.2012 No. 677-R University of Reorganized in the form of accession as a structural unit to the Financial University under the Government of the Russian Federation)

Alma Mother: Known as:

professor, economist

Mstislav Platonovich Afanasyev (January 14 ( 19670114 ) , Moscow) - Rector of the former State University of the Ministry of Finance of the Russian Federation. Professor, Doctor of Economic Sciences.

Valid State Counselor of the Russian Federation 1 class. Honored economist of the Russian Federation. Member of the Collegium of the Ministry of Finance of Russia.

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 Master;
1994, full-time graduate school of the Faculty of Economics, Moscow State University. M. V. Lomonosova;
1997 Paris Institute of Political Sciences (IEP de Paris), Faculty of Economics, Doctoral degree studies;
2003 Institute of State Public Protection of GU-HSE, advanced training: "Public procurement management";
2006 Higher School of Social Sciences (Ehes), Paris, Arabication Director of scientific research.

Education and qualifications specialty

Economist, political economy teacher
Valid State Counselor of the Russian Federation 1 class (since 1999).

Academic degree

doctor of Economic Sciences (Russia, 1999);
doctor of Economic Sciences (France, 1997);
candidate of Economic Sciences (Russia, 1994);
master of Economic Sciences (France, 1992).

Scientific title

professor (Russia, 2002);
director of Research (France, 2006).

Professional experience

Working Center for Economic Reforms under the Government of Russia

head of Department, First Deputy Head;

Apparatus of the Russian Government

head of Finance Department, Deputy Head, First Deputy Head, I.O. Leader;

Accounts Chamber of Russia

first Deputy Head of the Apparatus, Head of the Authority.

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 State Finance;

Russian Academy of Public Service under the President of Russia

professor;

Higher School of Social Sciences (Paris, France)

invited scientific director.

Professional interests

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

MP Afanasyev is a consistent supporter and initiator of the development of undergraduate and magistracy on Finance and Credit Programs, "Accounting, Analysis and Audit".

Owning foreign languages

english (owns free);
french (owns free).

Training courses

Budget and budget system;
State finance;
Budget policy;
State financial control;
Organization of government financial authorities.

Currently

Member of the Board of the Ministry of Finance of the Russian Federation;
Head of the Department of Finance of the State University of the Ministry of Finance of the Russian Federation;
Chairman of the Scientific Council of the Gumf Russia;
Editor-in-Chief "State University of the Ministry of Finance of the Russian Federation. Financial Journal ";
Member of the Editorial Board of the "Economic Journal of the GU-HSE";
Member of the editorial board of the magazine "State and Municipal Management";
Chairman of the Doctoral Dissertation Council Gumf Russia;
Member of the Doctoral Dissertation Council of the State University - Higher School of Economics;
Member of the Attestation Commission on the assignment of academic titles of professor at the Department and Associate Professor at the Department of the Federal Service for Supervision in Education and Science;
Member of the Scientific and Coordination Council of the Federal Target Program "Scientific and Scientific and Pedagogical Persons of Innovative Russia";
Member of the American Economic Association (USA);
Member of the French Political Economy Association (France);
Member of the International Institute of Public Finance (Germany).
Member of the European Economic Association
Member of the European Association of International Education

Main publications

Tutorials and Tutorials

Basics of the budget system (recommended by the Ministry of Education of the Russian Federation as a tutorial for the economic specialties of universities). Preface A.L. Kudrina M., Publishing House of HSE, 2004, p. 243, reissued M., ed. House GU-HSE, 2009, p.228;
Budget and budget system (recommended by FGOU VPO ABIK as a textbook for students of higher educational institutions and listeners of advanced training programs and additional education, students in the direction of "Economy"; recommended GOU VPO GU-HSE as a textbook for students of higher educational institutions, students studying in the specialties "Economics" , "Finance and Credit"). Preface A.L. Kudrina. M., Publisher Yuraight, 2009, P.777 (with A. A. Belenchuk and I. V. Krivodov;
The main directions of the formation and development of classical budget thought. Educational and methodical manual. - M., ed. Academy of Budget and Treasury, 2009, 66 p.;
Modernization of government finances (recommended by the Ministry of Education and Science of the Russian Federation as a tutorial for students of higher educational institutions studying for the economic specialties of universities). 2nd ed. Preface A.L.Kudrina. M., ed. House GU-HSE 2007, p.439 (with I. Krivogovoy).

Scientific works

Essays of the history of economic thought M.: Publishing House of the BDC, 2005, p. 326;
Logic scarce economy 2nd ed., Recycled and complemented by M.: Rags, 2004, p. 160 (1 ed., M., Bit, 1991, p. 182);
Corporate governance in Russian enterprises M.: Interexpert, 2000, p. 448;
Marketing: Strategy and Practice of the Company M.: Finstatinform, 1995, p. 214.

Actual articles

"General theory" J. M. Keynes: origins and future (to the 75th anniversary of the first publication) // Abik. Financial magazine. - 2011.- №1. - p.151-156.

Software Budget: Best Practice / M. P. Afanasyev, A. A. Belenchuk, L. A. Eroshkin, S. E. Prokofiev, V. V. Sidorenko, A. G. Siluanov // Abik. Financial magazine. - 2011.- №1. - S.5-22.

Basics of the modern budget system: European aspect // Abik. Financial Journal, 2010, №1. P. 5-10.;
Methodological and theoretical foundations of the formulation of the law A. Wagner. Approaches to his testing // , 2009, №3. P. 47-70 (with Afanasyev Ya. M.);
Prerequisites for the formation of the theory of public finance // Issues of state and municipal management, 2008, №2. Pp. 50-72 (with I. Krivodov);
Finance of the legal state // Issues of state and municipal management, 2007, vol. 2, №2-3, p. 17-37 (with I. Krivogovaya);
Modernization of public finance // Questions of economics, 2006, № 9, p. 103-112 (with I. Krivozov);
Stabilization cleanliness // BUSINESSWEEK (Russia), 2006, NO7, p.62;
Europeanization of Russia // BUSINESSWEEK (Russia), 2006, NO5, p.62;
New macroeconomics // BUSINESSWEEK (Russia), 2006, NO1, p.62;
Budget reform in Russia: results and possible prospects // Questions of economics, 2005, NO11, p.57-70 (with I. Krivozov)
Management of federal budget balance: foreign debt to Russia) // Questions of economics, 2005, №4. P. 4-22 (with I. Krivozov);
Result-oriented budgeting (new trends) // Questions of economics, 2004, №9. P. 130.

Reets (materials for lectures)

Improving the budget process, M., HSE, 2006, p. 222;
Reform of the federal budget M., HSE, 2004, p. 476;
State Financial Control of M., HSE, 2002, p. 398;
Budget policy and budget process, part 1 and 2 M., HSE, 2000, p. 414.

Basic translations from French

Garello J. Illusion of socialism. Preface Yu.B. Kochurin, M: Text-Master, 1993, p.32 (translation, afterword);
Shavance B. Economic reforms in Eastern Europe. Preface A. NovaV, M: Text-Master, 1994, p.160 (translation, afterword, d. Editor);
Sapire J. New approaches of the theory of individual preferences and its consequences // Economic Journal of HSE, 2005, Volume 9, No. 3, p. 325-360 (translation, scientific editing);
Sapire J. Economy Information: New paradigm and its borders // Economic magazine HSE, 2005, Volume 10 (translation, scientific editing).

About the works of prof. M. P. Afanasyev

Malis N.I. Current textbook on budget and budget system // Abik. Financial Journal, 2010, №1. P. 157-162;
Mau V.A., Afanasyev M. P., Krivoza I.V. Modernization of public finance: Tutorial // Economy issues, 2007, №11;
Oretshin V. P. M. P. Afanasyev. Essays of the history of economic thought // Questions of the economy, 2005, No. 12;
Chichkanov V. New system presentation of the state budget // Economy issues, 2004, No. 5;
Mau V. A. About the new book // Economic Journal of the Higher School of Economics, T.8, 2004, No. 2;
Oretshin V. P. New textbook for financiers // Bulletin Rudn, Ser. Economy, 2004, No. 1 (10), p.165-166;
Pavlov V. A. We advise you to read // Taxes, 2004, No. 9;
Pavlov V. A. From the "Finance Plan" to the present day. // Economy and Life, 2004, No. 6;
Makarova L. Budget Device of the Russian Federation // Economics and Life, 2004, No. 16;
Makarova L. New textbook - universities // Our power, 2004, No. 4;
Makarova L. Basics of the budget system // Business Education, 2004, No. 3-4;
Makarova L. published a new book on the budget system // Bookotchikovaya newspaper, 2004, No. 3;
Krikunenko A. Trail comet // Trusted to defend, M., Moscow worker, 1987, p. 128-142.

He has awards

Honorary diploma of the Federal Treasury (Treasury of Russia) 2010;
Honorary title "Honored Economist of Russia" 2009;
Medal "In memory of the 850th anniversary of Moscow" 1997;
Medal "For merits in conducting the All-Russian population population" 2002;
Medal "In memory of the 300th anniversary of St. Petersburg" 2003;
The anniversary medal "200 years of the Ministry of Finance of Russia" 2002;
Memorial sign "200 years by the Ministry of Defense of Russia" 2002;
The breast name of the State Statistics Committee of Russia "For an active part in the All-Russian population of the 2002 population" 2002;
Honorary diploma of the Accounts Chamber of the Russian Federation 2004;
The breastplate sign of the Municipality of the Ministry of Internal Affairs of Russia "For the difference" 2004;
Gratitude to the Chairman of the Accounts Chamber of the Russian Federation 2003

Other

Service in the army: 60th Taman Red Banner Rocket Division (RVSN).
Hobbies: Kendo, Jeido, Swimming, Bowling.
Married, has two sons.

Contacts

Telephone: + (7 495) 621 45 87;
E-mail: [Email Protected]

Links

Wikimedia Foundation. 2010.

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Member of the Encyclopedia "Famous Scientists"

Afanasyev Mstislav Platonovich Rector of the Academy of Budget and Treasury of the Ministry of Finance of the Russian Federation

Professor, Doctor of Economic Sciences.

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

1994, full-time graduate school of the Faculty of Economics, Moscow State University. M. V. Lomonosov

1997 Paris Institute of Political Sciences (IEP de Paris), Faculty of Economics, Doctoral

2003 Institute of State Procurement GU-HSE, advanced training: "Management of public procurement"

2006 Higher School of Social Sciences (Ehes), Paris, Arabation Director of Scientific Research

Education and qualifications specialty

economist, political economy teacher

activated State Counselor of the Russian Federation of Grade 1 (from 1999).

Academic degree:

doctor of Economic Sciences (Russia, 1999)

doctor of Economic Sciences (France, 1997)

candidate of Economic Sciences (Russia, 1994)

master of Economic Sciences (France, 1992)

Scientific title:

professor (Russia, 2002)

director of Research (France, 2006).

Professional experience:

Working Center for Economic Reforms under the Government of Russia

head of Department, First Deputy Head

Apparatus of the Russian Government

head of Finance Department, Deputy Head,

first Deputy Head, I.O. Leader

Accounts Chamber of Russia

first Deputy Head of the Apparatus, Head of the Apparatus

Teaching activities:

Academy of Budget and Treasury of the Ministry of Finance of Russia

professor, Head of Finance Department

High School of Economics

senior Researcher, Professor, Head of Public Finance Department

Russian Academy of Public Service under the President of Russia

professor

Higher School of Social Sciences (Paris, France)

invited scientific leader

Professional interests:

theory and practice of state and corporate finances,

macroeconomics.

Possession of foreign languages:

english (owns free)

french (owns free).

Training courses:

Budget and budget system

Finance state

Budget Policy

State financial control

Organization of government financial authorities

Currently:

Member of the Collegium of the Ministry of Finance of the Russian Federation

Head of the Department "Finance" ABIK Ministry of Finance of Russia.

Chairman of the Academic Council of the ABIK Ministry of Finance of Russia.

Editor-in-Chief "Academy of Budget and Treasury of the Ministry of Finance of Russia. Financial Journal. "

Member of the editorial board of the "Economic Journal of GU-HSE".

Member of the editorial board of the magazine "State and Municipal Management".

Chairman of the Doctoral Dissertation Council of the ABIK Ministry of Finance of Russia.

Member of the Doctoral Dissertation Council of the State University - Higher School of Economics.

Member of the Attestation Commission on the assignment of academic titles of professor at the Department and Associate Professor at the Department of the Federal Service for Supervision in Education and Science.

Member of the Scientific and Coordination Council of the Federal Target Program "Scientific and Scientific and Pedagogical Famps 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).

Has awards:

Honorary title "Honored Economist of Russia" 2009

Medal "In memory of the 850th anniversary of Moscow" 1997

Medal "For merit in conducting the All-Russian Population" 2002

Medal "In memory of the 300th anniversary of St. Petersburg" 2003

Jubilee medal "200 years by the Ministry of Finance of Russia" 2002

Memorial Sign "200 Years by the Ministry of Defense of Russia" 2002

The breast name of the State Statistics Committee of Russia "For an active part in the All-Russian population of the 2002 population" 2002

Honorary Matter of the Accounts Chamber of the Russian Federation 2004

The breastplate sign of the Moscow Ministry of Internal Affairs of Russia "For the difference" of 2004

Gratitude to the Chairman of the Accounts Chamber of the Russian Federation 2003

Scientific publications:

Main publications:

Tutorials:

Budget and budget system (recommended by FGOU VPO ABIK as a textbook for students of higher educational institutions and listeners of advanced training programs and additional education, students in the direction of "Economics"; recommended GOU VPO GU-HSE as a textbook for students of higher educational institutions Specialties "Economics", "Finance and Credit") ./ Preface A.L. Kudrin. M., Publisher Yurait, 2009, P.777 (with A. A. Belenchuk and I. V. Krivogovoy).

The main directions of the formation and development of classical budget thought. Educational and methodical manual. - 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 training manual for students of higher educational institutions, students in the economic specialties of universities). 2nd ed. / Preface A.L.Kudrina. M., ed. House GU-HSE 2007, p.439 (with I. Krivogovoy).

Scientific works:

Essays of the history of economic thought M., Publishing House of the BDC, 2005, p. 326;

The logic of the scarce economy is 2nd ed., Recycled and supplemented by M., Rags, 2004, p. 160 (1 ed., M., Bit, 1991, p. 182);

Corporate governance in Russian enterprises M., Interexpert, 2000, p. 448;

Marketing: M. Strategy and Practice, Finstatinform, 1995, p. 214.

Actual articles:

Basics of the modern budget system: European aspect // Abik. Financial Journal, 2010, №1. P. 5-10.

Methodological and theoretical foundations of the formulation of the law A. Wagner. Approaches to its testing // Questions of state and municipal administration, 2009, №3. P. 47-70 (with Afanasyev Ya. M.).

Prerequisites for the formation of state finance theory // Questions of state and municipal management, 2008, №2. Pp. 50-72 (with I. Krivozham).

Finance of the legal state // Questions of state and municipal administration, 2007, vol. 2, №2-3, p. 17-37 (with I. Krivogovaya);

Modernization of public finance // Questions of the economy, 2006, № 9, p. 103-112 (with I. Krivozov);

Stabilization cleanliness // BusinessWeek (Russia), 2006, NO7, p.62;

Europeanization of Russia // BusinessWeek (Russia), 2006, NO5, p.62;

New Macroeconomics // BusinessWeek (Russia), 2006, NO1, p.62;

Budget reform in Russia: Results and possible prospects // Economy issues, 2005, NO11, S.57-70 (with I. Krivogovoy).

Management of federal budget balance: foreign debt to Russia) // Economy issues, 2005, №4. P. 4-22 (with I. Krivodov).

Result-oriented budgeting (new trends) // Economy issues, 2004, №9. P. 130.

Reets (materials for lectures):

Improving the budget process, M., HSE, 2006, p. 222;

Reform of the federal budget M., HSE, 2004, p. 476;

State Financial Control of M., HSE, 2002, p. 398;

Budget policy and budget process, part 1 and 2 M., HSE, 2000, p. 414.

Basic translations from French:

Garello J. Illusion of Socialism, Preface Yu.B. Kochiewine, M: Text-Master, 1993, p.32 (translation, afterword);

Shavance B. Economic reforms in Eastern Europe, Preface A. NovaV, M: Text-Master, 1994, C.160 (Translation, Afterword, R. Editor);

PhD: specialty Doctor Honorus Causa
PhD: Specialty Habilitation à Diriger Des Recherches (HDR)
Scientific title: Professor
Doctor of Economic Sciences: Specialty 08.00.05 / 10
PHD: Specialty Docteur EN Sciences Économiques
Candidate of Economic Sciences: Specialty 08.00.01

Master: University of Vensene Saint-Denis Paris VIII, specialty "Economic Sciences"

Specialty: Moscow State University. M.V. Lomonosov, specialty "Economist, Lecturer of Political Economy"

Education, scientific degrees and titles

Education:

2006 - Paris Higher School of Social Sciences (EHESS), Arabation Director of Scientific Research (HDR), (France);

1997 - Paris Institute of Political Sciences (IEP de Paris), Faculty of Economics, Doctoral degree - (Docteur En Sciences économiques), (France);

1994 - Full-time graduate school of the Faculty of Economics, Moscow State University. M.V. Lomonosov;

1992 - Universities Paris-VII-Jussier and Paris-VIII-Saint-Denis (Universités Paris -vii et Paris VIII), Faculty of Economics, Magistracy (DEA), (France);

1991 - Moscow State University. M.V. Lomonosov, Faculty of Economics, Dip, with honors;

1984 - School No. 73 with in-depth study of French, Moscow.

Academic degree:

doctor of Economic Sciences (Russia, 1999);

doctor of Economic Sciences (France, 1997);

candidate of Economic Sciences (Russia, 1994);

master of Economic Sciences (France, 1992).

Scientific title:

professor (Russia, 2002);

director of Research (France, 2006);

doctor Honorus Causa John University Cabot (USA, 2012).

Research seminar "Modernization of public finances"

Achievements and promotion

Honored Economist of the Russian Federation "(September 2009)
Medal "For Merit in Conducting All-Russian Census" (September 2003)
Medal "In memory of the 300th anniversary of St. Petersburg" (June 2003)
Honorary Mission of the Higher School of Economics (November 2002)
Medal "In memory of the 850th anniversary of Moscow" (February 1977)

Responsibilities

Professor researcher

Participation in editorialgings of scientific journals

Since 2007: Member of the editorial board of the magazine "Issues of State and Municipal Management".

Publications 33.

The book Afanasyev M. P., Belenchuk A. A., Krivoza I. V. / Scientific. Ed.: M. P. Afanasyev. T. 1. M.: Yuratt, 2019.

Article Afanasyev M. P., Shash N. N. // Questions of state and municipal management. 2014. No. 2. P. 48-64.

Article Afanasyev M. P., Shash N. N. // Questions of state and municipal management. 2013. No. 3. P. 48-69.

The book Afanasyev M. P., Belenchuk A., Krivoza I. / Under Tom. Ed.: M. P. Afanasyev. 3rd ed., Stereotype .. M.: Yurait, 2012.

Article Afanasyev M. P., Afanasyev Ya. M. // issues of state and municipal management. 2009. No. 3. P. 47-70.
Article Afanasyev M. P., Krivoza I.V. // Questions of state and municipal management. 2008. No. 2. P. 50-72.
Article Afanasyev M. P., Krivoza I.V. // Questions of state and municipal management. 2007. № 2-3. P. 17-36.
Article Capir Zh. / Perev.: M. P. Afanasyev, Yu. N. Bousell, I. A. Boldyrev // Questions of the economy. 2005. No. 10. P. 4-24.

Publications

Textbook:

Software budget. M.: Magistra. 2012, 384 p.

Budget and budget system: studies. / M. P. Afanasyev, A. A. Belenchuk, I. V. Krivogov; Ed. M. P. Afanasyev; Preport. A. L. Kudrin. - 2nd ed., Pererab. and additional. - M.: Yurait, 2011. - 777 p. - (Universities of Russia).

Basics of the budget system: studies. benefit. - 2nd ed., Pererab. - M.: IDU HSE, 2009. - 226 p. - (textbooks of the Higher School of Economics).

Finance of the Legal State / M. P. Afanasyev, I. V. Krivogov. - M.: Ed. ABIK M-VAN RF, 2007. - 38 p.

Modernization of public finance: studies. allowance / M. P. Afanasyev, I. V. Krivogov; Preport. A. L. Kudrin. - 2nd ed. - M.: IDU HSE, 2007. - 439 p.

Basics of the budget system: studies. benefit. - M.: IDU HSE, 2004. - 243 p. - (textbooks of the Higher School of Economics).

The most important scientific works

Introduction to econometric models: study.-method. Manual / Ed. M. P. Afanasyev. - M.: GU Minfina of Russia, 2011. - 170 p.

The main directions of the formation and development of classical budget thought: studies. - Method. benefit. - M.: Ed. ABIK M-WA Finance of the Russian Federation, 2009. - 66 p.

Essays of the History of Economic Thought, M., Publishing House of the BDC, 2005, 326 p.

The logic of the scarce economy (2nd ed., Recycled and supplemented), M., Rags, 2004, p.160 (1 ed. M., Bit, 1991, from 182)

Corporate governance in Russian enterprises, M., Interexpert, 2000, p.448

Marketing: M. Strategy and Practice, Finstatinform, 1995, p.214

Actual articles

Software budget as a tool for increasing the openness of the budget process // Abik. Financial magazine. - 2011. - №3. - pp. 5-18 (with A. A. Belenchuk, A. M. Lavrov)

Software Budget: Best Practice // Abik. Financial magazine. - 2011. - №1. - P. 5-22 (with A. A. Belenchuk, L. A. Eroshkina, V. V. Sidorenko, A. G. Siluanov)

Software Budget: Goals, Classification and Construction Principles // Abik. Financial magazine. - 2010. - №3. - pp. 5-18 (with B. I. Alekhin, A. I. Kravchenko, P. G. Kordinov)

Modernization of public finances // Economy issues, 2006, №9, p.103-112 (with I. Krivozov

Clear stabilization // BusinessWeek (Russia), 2006, NO7, p.62.

Europeanization of Russia // BusinessWeek (Russia), 2006, NO5, p.62;

New Macroeconomics // BusinessWeek (Russia), 2006, NO1, p.62;

Budget reform in Russia: results and possible prospects // Economy issues, 2005, NO11, p.57-70 (with I. Krivogovaya);

Reets (materials for lectures)

Improvement of the budget process, M., HSE, 2006, p.222

Reform of the federal budget (materials for lectures) M., HSE, 2004, p. 476.

State financial control (materials for lectures) M., HSE, 2001, p. 398.

Budget policy and budget process (materials for lectures), part 1 and 2, M., HSE, 2000, p. 414.

work experience

since 1993, NIU HSE Head of Department of State Finance of the Faculty of State and Municipal Administration, Professor

Updated budget process

More than 200 years ago, a universal declaration of human rights and a citizen (1789) was proclaimed by one of the key principles of the organization of the legal state: "All citizens have the right to establish themselves or through their representatives the need for state taxation, to voluntarily agree to his challenge, monitor its spending ... ". In Russia, where up to 40% of the manufactured GDP is redistributed through the system of state budgets (and for this forced service the relevant fee is charged - about 5% of GDP), has become an obvious need to clarify and change the rules of the budget process in the very near future.

Vedomosti

Clean stabilization

Now we can be proud of not only Russian ballet and space ships, but also domestic financial instruments. At least, the stabilization foundation that appeared one of the few real achievements in the field of economic reform over the past decade. Contently and technically, this economic and political project - by the way, not direct analogues in world practice - was implemented very virtuoso. This, however, does not mean that the Foundation in its current form is prepared by a long life. And that's why.

Mstislav Platonovich Afanasyev

Basics of the budget system

Since the emergence of the first edition of the "Fundamentals of the Budget System", five years have passed. This time has shown the high demand for a brief and capacious training manual on the budget by readers, primarily students and teachers. The author is sincerely grateful to the publishing house of the State University HSE and his director E.A. Ivanova for the initiative of reprinting this modest textbook.

The situation in the light of the first edition in 2004 coincided in time with the beginning of a large-scale budget reform undertaken by the Ministry of Finance of Russia under the direct leadership of the Minister Alexey Leonidovich Kudrin.

After time, it became obvious that it was thanks to this reform that the budget system of Russia survived in the context of the modern global financial crisis. The words of appreciation and respect the author addresses primarily a.l. Kudrin, as well as R.E. Artyukhin, A.V. Glagolev, T.G. Nesterenko, a.l. Savatyugin and A.G. Siluanov.

The reissue of this book would be hardly possible without the friendly participation of my nearest colleagues in the work - Vice-Rectors of the Academy of Budget and Treasury of the Ministry of Finance of Russia I.B. Bystrovaya, A.V. Viktorova, N.I. Pushkarskaya, TM Saulak, A.M. Fomicheva, who author is deep and sincerely grateful.

This allowance has become truly educational as a result of the teaching and organizational efforts of remarkable staff of the Department of State Finance of the State University, with which the author works since the foundation of the department in 2002, prof. E.V. Bushmina, prof. V.E. Finishing, prof. V.A. Pavlova, Assoc. V.V. Lapgyina, Assoc. G.R. Margolita, prep. S.G. Petrakova and O.A. Semenova.

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

Mstislav Afanasyev

Preface A.L. Kudrina

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

The Ministry of Finance of Russia has always sought to be open to discussions, understanding all the responsibility for holding budget transformations. An example is the role of macroeconomic stabilizers of two sovereign funds (reserve and national welfare) and many years of ensuring a sustainable budgetary surplus under the conditions of exports from exports to the national currency rate and price index growth.

The experience of teaching budgetary disciplines allowed to summarize the results of work in the field of public finance and formulate an understanding of the need to appear modern educational literature on this topic.

The textbook budget is considered as a regulator of the country's economic development. An important place is assigned to a budget and budget management, as well as the policy of forming income and budget expenditures, which in the future should ensure the sustainability of the budget system. The modern budget should guarantee the constitutional rights of citizens to the qualitative and timely receipt of the services of the state and financial support of government obligations.

The manual considers the established procedures for the budget process, taking into account the latest innovative transformations in the budget sphere, which were previously initiated by the Ministry of Finance of Russia. Therefore, the author considered sufficiently detailed all directions for improving the budget process in Russia, taking into account the global trends in the system of state finance, the result-oriented budgeting methods.

Tutorial Prof., Doctor of Economics MP Afanasyev became not only useful for understanding the logic of the budget system and budget reforms, but also the basis for a full learning learning learning material.

Minister of Finance of the Russian Federation

A.L. Kudrin

Introduction

The budget system is one of the most important institutions of any state, the effectiveness of which has a direct impact on the quality of economic growth and the level of public welfare. It is this fact that such serious attention is explained, which recently began to be given to issues of the budget device and the budget process.

The funds accumulated within the budget system are the financial basis for the functioning of state authorities and local self-government, ensuring the solution of the tasks and fulfilling the functions by the state and municipalities. The purpose of the functioning of the budget system is to build a socially oriented society through the distribution and redistribution of resources. Although recently, despite the declared social orientation of the budget policy, it was largely reoriented to the maximum concentration of public financial resources at the federal level in order to maintain public debt, and certain successes were achieved.

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

The construction of a modern budget system began in 1991 and was held against the background of serious transformation in the Russian economy, which largely determined the primary tasks that stood in front of the budget system. A special place among them was the need to adapt the Russian economy to market conditions of management, ensuring economic stability and stimulating investment activity in the national economy.

To date, a three-level budget system has been formed in the Russian Federation:

First level - federal budget and budgets of state extrabudgetary funds of the Russian Federation;

Second level - budgets of the constituent entities of the Russian Federation and the budgets of territorial state extrabudgetary funds;

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

The Russian budget system is one, but all the 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 identified the legal framework for the functioning of the domestic budget system. Before the entry into force of this legislative act, the regulation of the budget system was carried out on the basis of the norms enshrined in federal laws "On the basics of the budget process and the budgetary device of the RSFSR", "On the basics of the RSFSR tax system", "On the federal budget for the next fiscal year", as well as A number of other laws.

The adoption in 2004 the concept of reforming the budget process in the Russian Federation in 2004-2006 marked the beginning of a large-scale budget reform, the main task of which is to transition from the cost management (resources) to managing the results by expanding the powers and increasing the responsibility of the participants in the budget process within the framework of clear Medium-term focal points of fiscal policy. The core of the new budget process organization has become widely used in the world model result-oriented budgeting, involving the linking of budget expenditures with the results achieved during its execution.

The implementation of the tasks formulated in the Concept was an important step towards the approach of the Russian budget system to international public financial management standards. Budget reform at the first stage included primarily a system of measures to improve medium-term financial planning and streamlining budget process procedures.

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

As part of the implementation of the concept, a new system of budgetary accounting was introduced, which ensures the integration of the budget classification and the plan of budget accounting accounts, as well as the accounting elements on the accrual method. The budget code includes the main positions of the budget classification with the possibility of their subsequent detailing laws on the relevant budgets.

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

At the same time, despite certain successes in the field of budget system reform, a number of problems have not yet found a final decision. Among them, the lack of clear formulations of the objectives and final results of the use of budget funds, the extremely poor quality of federal and departmental target programs, inefficient budget management structures. The obstacle to the introduction of advanced approaches to the organization of the budget process is the imperfection of a strategic planning system in the Russian Federation.

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

The purpose of this study manual is the theoretical analysis of the modern budget device and the basic principles of building a domestic budget system laid out in the Budget Code of the Russian Federation. The structure of the manual is built in such a way that the students of the "state finance" courses, the "budget system", as well as other similar courses, represented themselves a holistic picture of the functioning of the Russian budget system. The benefit was paid to considering issues such as the general foundations of building a system of public finances, budget classification, regulation of the revenue and expenditure part of the budget, budget federalism, the role of various state bodies in the budget process, the organization of the budget process and the system of state finance statistics.

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

"Finance Plan" M. Speransky and principles of the budget system of Russia

An integral part of the functioning of any state is the budget system that accumulates public funds necessary for financial support for the objectives and functions of the state and local government.

A vast contribution to the development of the national system of public finances has made a prominent statesman of the XIX century. 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 "Finance Plan" M.M. The Speransky and Budget Code of the Russian Federation, adopted in 1998, demonstrates the continuity of the Russian financial thought and the basic principles of effective budget policy. "Mikhail's plans and reflections have gained unexpected relevance in the last decade of the 20th century, when Russia again realized the need to reform state structures, solving old issues to which, as suddenly it turned out, everyone was waiting for answers."

Because of the serious state of state finance of Russia, Emperor Alexander I was forced to directly engage in budget problems. He instructed M.M. Speransky is painted in 1810 and formulate the basic principles of Russian budget legislation. This order was due primarily to the fact that in 1809 state revenues amounted to 125 million, and costs 230 million rubles. The budget deficit was 105 million rubles, or about 85% of the revenue part. The release of unsecured appliances reached 600 million rubles, which actually made Russia bankrupt.

MM Speransky began reforming financial management, based on ideas of European economists. He invited the well-known and European educated specialist MA widely known. Balfiansky. Two months after receiving the task, the famous "Finance Plan" was presented, consisting of two parts: I - a finance device for 1810; II - the device from 1810 for the future. Part I included two compartments: the first described the reasons that determine the adoption of measures offered in the plan; In the second, the measures themselves and methods of their implementation were set out. Part II contained four compartments: expenses; parishes; Mint and credit system; control.

Some economists (A.A. Yalbulganov) put forward the assumption that the main ideological influence on the formation of the financial ideas of the Spentsky was the "wealth of peoples" A. Smith. Indeed, one of the key financial employees M.M. Speransky MA Balfiansky was an expert and popularizer of Smithian ideas in Russia. However, it seems that the impact of the ideas of J. Condor and R. Cantillon on the Speranssky primarily in the field of the management of the issuing emissions, the promotion of trade, as well as the budget device is more obvious.

The financial initiatives of the Speransky were due to the urgent requirements of the modern Russian economic life. They relied on the trends that have already existed in it, and indicated ways to further develop and improving the budget system of the country. These initiatives were aimed at combating those phenomena that negatively influence the economic reality.

Spent's offers as a whole were characterized by the systematization of the accumulated knowledge and the existing financial management experience. The "Finance Plan" not only introduced some new elements into it, but also determined the form and order of their device and expression. The organizational and management streamlining of the actions of the authorities has become an undoubted priority in the financial endeavors of the Speransky.

MM Speransky attached paramount importance to the formation of the legislative framework. One of the main tasks, he considered the systematization of the current rules and Russian regulatory acts on the budget system. Unlike the European states of that time in Russia, the state budget did not have the strength of the law, was secret and not published.

In his work, M.M. Speransky allocated the most relevant financial and budget problems and proposed ways to solve them. He believed that for the reasons of Russia's finance, the two main requirements should be completed: pay debts and equalize incomes with expenses. In particular, it was necessary to carry out the following events: establish the principle of rational expenditure of funds; establish government spending "on arrival"; increase revenues by improving the tax system; provide the state budget status of the law; Provide publicity in the approval and execution of the budget.

Almost all of the above principles for building the budget system M.M. Speranssky was reflected in the modern budget system of Russia.

For the first time in the domestic economic literature M.M. Speransky in the "Plan of Finance" noted the phenomenon of inflationary spiral, which was exclusively important in budget planning for income and state expenditures. He described this phenomenon as follows: "When this unfortunate circle, in which prices rise from new debts, and new debts are needed from the elevation of prices, it will be almost impossible to get out of it, if in the middle or at the end of his appeal Does not stop. But it is impossible to stop it without strong measures and without important donations. "

Since then, inflation in Russia regularly was taken into account in the preparation of documents in the field of economic policy, for example, in the preparation of the reform of the tax system after the cancellation of serfdom in 1861: "To judge the actual increase in salary (i.e. taxes. - MA), It is necessary to adopt into a consideration that our monetary unit had a different value in different periods. "

In his work, M.M. Speransky pointed out that the main disorder in finance is the disproportion of costs of income. Their correspondence is restored in two ways: reduce costs and increase income. Reducing government spending should be based on the fundamental rule: necessary costs should be saved, useful - postpone, and unnecessary - completely stop. However, as you know, the necessity, benefit and ultra of the concepts are relative.

Under necessary Meaning expenses:

Associated with the implementation of the safety functions of the state of both external and internal;

The deferment of which can cause a state financial system significant damage exceeding the benefits of their deferment, or cause a penalty for obligations, or bankruptcy in the private sector;

Without which various controls will not be able to act and exercise their powers.

Useful Costs include expenses:

Which do not belong to the category necessary, are used to promote and develop certain sectors of the national economy, and the benefits of which are also proved and obvious;

Without which various government bodies, although they could do and not to stop in their actions, but without which temporary difficulties may occur in the economy and increase management costs;

The deferment of which, without violating contractual obligations and not causing damages to the private sector of the economy, can temporarily reduce the economic benefits and revenues received from this sector and society.

To the category excessive Expenditures include expenses that serve luxury, excessive decorations, the provision of generosity - all the expenses, the benefits of which are questioned and which can be allowed only if there are additional income.

Creating your classification of expenses, M.M. Speransky allocated five criteria for their separation.

First criterion - by type office. In other words, the authority (by the Ministry, the Office) of these expenses are made. Such a separation is, according to the Speransky, least essential. After all, from the fact that expenses will be painted on different names, nor "transparency", no savings will be able to happen. This is necessary for accounting and directions of funds according to departmental affiliation.

Second criterion - in degree need. Expenditures in this respect are divided into necessary, useful, excess, unnecessary and useless. General rule for all necessary expenses: they should be made from income of general and constant. Expenses useful should be made from the income of "special", less permanent and generated, as a rule, from the implementation of the most events that previously these expenses were produced. Such expenses are only then useful when they are manufactured as the folk economy industries develop, and all the premature costs of this kind are ineffective. Excessive expenditures can be allowed only from revenue residues of previous periods (better, if two or more) and only after the repayment of the existing debts of the state.

There should never be expensive expensive. According to Speransky, in good state savings every time the government makes useless costs, it is harmful to himself, it stops the efforts of the private industry, knocks her down from the way, gives false capital to the direction, elevates prices, introduces luxury and damages folk morality.

Excessive costs can be concluded not only in useless costs, but also in subjects of the most useful and even necessary. After all, when the event is spent more than required, or the funds are not used, then there is a waste of forces and means. However, useful (and even unnecessary) costs can enter the category necessary when, with time, the development of capital and entrepreneurship will increase significantly.

Third criterion - space expenses. In this regard, expenses are divided into nationwide, provincial, county and volost. The subject of spending funds of the budget determines them in one of the subjects of territorial division. National expenditures should be satisfied from national income, provincial - from provincial, etc. However, all government spending, no matter how their space, when distributing, appointing and reporting, should be subordinate to the general universal budget regulations.

In an effective financial system, it is impossible to allow only part of income and expenses to be centrally designed and taken into account, and all others were distributed arbitrarily and inappropriately. The government should know not only what is happening with a budget manager, but also how much and what resources are going to the state in the form of taxes and fees and is used as government spending. Without such information, the government will not be able to effectively produce expenses or calculate income.

The fourth criterion classification of expenses - their urgency. It is that they are ordinary or emergency. No ordinary income can be sufficient for emergency costs, except when the government leaves and stores significant reserves, which may be irrational. According to the Speransky, no money should be in stock for emergency expenses, but methods for their receipt.

Fifth criterion - stability. It is that the total value of expenses may be a permanent or variable. For example, the complaint of civil servants is the amount permanent, but contracts and government procurement are variables. By adopting this classification, you can place all the costs of expenses by species in such a way that each type of costs will be determined by their use, degree of necessity, space, time and consistency. Only it is possible to establish costs for the state and society. The definition of expenses is the first and most significant operation in finance, approved Speransky.

So, the classification of expenses is as follows.

I category - expenditures of nationwide ordinary: 1) necessary; 2) useful; 3) redundant; 4) extra; 5) permanent; 6) Changeable.

Quality II - provisional expenses: divided in the same way.

III discharge - county expenses: divided similarly.

IV discharge - expenses of volost: divided similarly.

As a result, M.M. Speransky is four categories of expenses of ordinary and as much emergency. These eight discharges represent the general framework of the classification, which hosts all detailed articles of government spending.

As is known, at present, taking into account the provisions of the Budget Code of the Russian Federation, in the structure of the code of the budget classification of budget expenditures, three of its kind can be allocated:

Functional;

Economic;

Departmental.

Thus, the basic principles of classification of expenses M.M. Speranssky was reflected in the current budget legislation of Russia.

Principles of the formation of the state's income base in accordance with the ideas of MM Speransky is as follows: taxes should not exhaust the sources of inner wealth; Taxes should be distributed equalizing; They should not affect the revolving funds of manufacturers; Taxes are charged on net income; They must be charged for the government as cheaper as possible; The procedure for collecting taxes should not oppress the private sector.

Any activity that brings a net annual income may be the subject of tax, but it should not always be established. It is impossible for any work, regularly bringing growing profits, regularly increase taxes. Increased revenues on an ongoing basis in an effective finance system can be made due to the best distribution of taxes, improving the state of tax sources and their expansion.

MM Speransky paid great attention to the elements of the tax system. He suggested eliminating wine sputters, revise changes in the puffer grade, refuse to charge labor-intensive and low-efficient government revenues.

State revenues for sources, according to Speransky, are divided into three main types: Podachi and taxes; revenues from state capital; Revenues from state property. In addition, the classification of income "in space of their use" is possible. In this respect, they are divided into common and private, ordinary and extraordinary.

Common Income are called those that are set for general government spending, for example, submern.

Private Revenues - those who are assigned special types of expenses. So, the content of the channels is established with shipping. The existence of specific types of expenses, characteristic of some province, a county or parish, which causes the purpose of a private type of income for this territory.

Ordinary Income are called those whose action cannot be interrupted by any random incidents and their use refers to constant state needs. Such is the essence of the majority of existing income.

Emergency Revenues are those that are set for some time and in case of need. To this type of income M.M. Speransky attributed, in particular, the release of unsecured paper money (assignments), believing its extraordinary tax.

According to modern ideas, this classification is a grouping of budget revenues of all levels of the budget system, based on current legislation, which determine the sources of the formation of income of these budgets. Income groups consist of income articles that combine specific types of sources and methods for obtaining.

Later S.Yu. Witte rated suggestions for classifying costs and budget revenues set forth by M.M. Speransky, as follows: "Detailed rules for the preparation of state-owned painting were established by the Minister of Finance of 1811, which was based on the financial plan of Speransky. However, the estimates that constituted this may have suffered with many shortcomings, and above all the budgets were far from the necessary completeness, since many capital and entire branches of state revenue focused in the hands of individual departments and were not at all introduced into a general state painting. It can be said that the then estimates were a mechanical connection of the intention of individual departments, and then incomplete, so it was absolutely impossible to judge on them about the general course of state economy. " At the same time, we note that the method of drawing up the classifier proposed by MM Speransky, found the application in the budgetary device of Russia and regularly improved.

Government borrowing

According to M.M. Speransky, producing loans, the state reaches a number of positive results. First, it gives the benefit of the creditor, making the appeal of his capital, which he himself will use the same risk and notably and profitably. In fact, the government, paying the creditor known interest, the rest of the income draws in favor of the state. Secondly, it equalizes the tax affecting the loan such part of the income that was not previously included in the economic turnover. By producing borrowing, the government actively affects the state of money market, contributing to the establishment of equilibrium on it. Thirdly, at the expense of loans, it multiplies the sources of its income, and also significantly increases the number of financial resources used for expenses. The borrowing of the government, if necessary, can lead to the restriction of the market free capital and significantly influence the characteristics of its development.

Domestic borrowing of the government can regulate the flow of external borrowing, ensure accounting and guarantees. With extraordinary circumstances, loans allow to seek funds for government spending, not damage to the private sector of the national economy.

From those described two general rules:

The government should always have an open and moderate loan and use it for payments for debts and improving its income base;

With extraordinary cases there is no more efficient means to solve the urgent problem, how to produce a loan. On the same theory, private bills and mortgage papers are founded, which benefit and the state and private sectors of the economy.

Thus, the use of a borrowing tool allows the government to be flexible to manage government finances.

Financial management and budget process

All sources of government revenues and all costs must be connected in one manual. To be effective, all income and expenses should be established annual estimates (budget) in a specially established manner. Where there is no estimate or annual financial law or where this law is not executed, there may be a treasury account (cash desk) of income and expenses. And then such a state of affairs cannot be considered, according to M.M. Speransky, "True Finance Management".

In the budget system of the country should not exist any taxes and expenses without approval and report. The basic principles of the budget process Speransky have been seen as follows. After consideration of expenses and income, they are submitted to the highest statement and then become a law for mandatory use in the preparation of all future estimates. Moreover, all expenses are made from the Treasury not otherwise as the appeals of ministers and for their signature. No budget appointment should exceed the loan, an open to one or another ministry in the Treasury on time. For this every month, all ministers should make a report on the use of loans and preliminary estimates that will be exterminated in the Ministry of Finance. The Ministry of Finance does not have the right to produce any expenses that are not approved in budget painting during the year.

In managing finance, Speransky distinguished the three components: management of income sources; capital control of capital; overall verification, or audit of accounts. The first of these managerial tasks belongs to the Minister of Finance, the second - the Treasury Minister, or the State Treasurer, the Third - Chief Director of Public Accounts, or the State Controller, these three tasks together form the functions of the Ministry of Finance.

The main object of the Minister of Finance is the introduction of legislative proposals, as well as management of income sources. The issues of the Minister of Treasury include: the reception and movement of the amounts of various sources, including the annual distribution of funds for ministries according to the approved estimates, taking into account the timing and place of issuance; the management of the composition and movement of the amounts on the payment of certain debts and their correlation with trade benefits and an external private loan; Management of the composition and movement of amounts to cover extraordinary expenses. In addition, the Treasury Minister oversight overgoing income revenue, ensures improvement of accounting based on the adoption of its best technique and increase the reliability of the data.

The most important task of the Chief Director of Public Accounts is to receive and check the accounts of the arrivals and expenditures of all authorities. This applies not only to national, but also provincial, county and volost parishes and expenses. The main goal is to detect abuses in collecting income and their expenditure. However, even then, later, as noted by the famous Russian theorist of Finance I. Ozerov noted, "state control was made very abnormally. If he even stated the cash inextricance or illegal spending of funds, then the recovery of an incorrectly consumed amount from the perpetrator is very difficult. "

Based on the "Finance Plan" MM Speransky Alexander I published imperial manifesto "On measures to reduce government debt; On the termination of the release into the turnover of new amounts of assignments and on the elevation of some submissions and duties "of February 2, 1810, in which, in particular, it was said:

"... We decided to consider the presentation of the arrival and expenses and the future of them for the future. In this intention on respect for his finance plan, compiled on the basis of this particular person.

When considering measures, in terms of sectors offered, government debts have mastered major attention. Opening the industry is a convenient and loyal loan, they contributed to the movement of capital and promotion of people's hard work. Sim performed the first and main goal of their establishment ...

The first foundation of debt payment is to stop their increase. But the means, the current year acceptable at the very infancy of the needs, are limited to two: all sorts of reduction in costs and increase in existing sub-maintenance and taxes. Real Positional and Taxes, with initial establishment, they were very moderate, subsequently decreasing with the multiplication of assignments, they raise the treasury fell in all parts more than twice. The damage for the past years was rewarded by internal debts.

To make a moderate exaltation of the filters, installed at that end, in order to cancel and destroy the annual tax in the form of debts, the existence existed, in order to put reliable foundations of their payment, in order to support the most loan of state assigning, in order to deal with a firm start of a better finance device and one-time effort to block Forever their difficulties ...

From now on, all extraordinary expenses are not to establish anything otherwise, as according to the preliminary consideration of submissions from the ministries in the State Council.

All statements of state-owned income, in any particular management, they consist and from any sources do not come, consider the treasury in the same way as they really were in the Treasury. No issuance, no ultra-estate appointment of them should be produced otherwise, as with the preliminary agreement of the Minister of Finance, and on the same rules, by whom they have all the expenses of the treasury. "

Offering reform the system of state financial management, M.M. Speransky sought to strengthen the confidence of society, and not to a specific person, but to state institutions as such, protecting the rights of citizens and integrity of government interests. Almost all parts of the "Finance Plan" were implemented in practice. But for years, copied problems could not be solved overnight. It was especially difficult to refuse to cover budget expenditures through unsecured paper money. In addition, the financial situation of the State Treasury, despite all the measures taken to its strengthen, was extremely difficult.

MM Speransky explained the problems arising when implementing the measures proposed by the following reasons: weak management means and lack of accurate information on state economy state. In a note submitted to them Alexander I on improving the activities of ministries, the shortcomings of the ministries of the sample of 1802 were considered, in particular, in a lack of responsibility, "which should not consist only in words, but was together and substantially"; Inaccuracies in the division of cases based on a random connection of previous departments, and not on natural branches of public administration.

Instead of the former inefficient mixing of collegial and bureaucratic forms M.M. Speransky offered to sequentially distinguish between the control structures and tie them into a single whole. The executive role was assigned to the office of the Minister and departments with a purely technocratic device. The Office is heading of cases that concern not separate parts, but the entire ministry, and distributes the departments. Departments are responsible for each special branch of affairs and consist of offices. The task of separations is to prepare cases entering the decision to lead the department of the department or minister. In order for the minister not to be associated with minor control details, it is determined exactly which cases can be solved in the Department and which are the exceptional competence of the Minister.

MM Speransky believed that the essence of the power entrusted to the ministers is to belong to the only order of the executive. No law, no new institution or cancellation of the former cannot be established by the authorities of the Minister.

The Ministry of Finance was entrusted to work out all estimates with comments, to make a general plan of expenses and approximate revenue estimates and make these materials for consideration by the State Council no later than October of the current year. These initiatives of the Speransk were approved the principles of reporting and verification of the quality of management. The first thorough budget of Russia, discussed by the permanent state institution, was compiled by Speransky. Finally, the financial arbitration was eliminated, and the rules of power were supported by the growing confidence of society and the publicity of the events held.

Speransky wrote that if earlier each minister could freely draw from the so-called extraordinary amounts, then with a new order everything was supposed to put on the annual amount, then almost every ruble to put into account in two inspections of the Council, often to endure failures and almost always decrease and at the end of all Expect still revisions of the controller.

As I. Blioh noted: "The application of the financial plan of the Speranssky did not stop his conversion activities on the state device. The State Reform of the Speransky is far from being finished. In the creation of the State Council, the financial statements, etc., only those foundations were laid on which the entire government office was supposed to rebuild.

In this manifesto, the emperor Alexander I received a reflection not all the ideas laid out in the note MM Speransky "Finance Plan". However, in the text of the manifesta - the regulatory act of its era - radical changes in the budget policy of the state were quite integrated. They were essentially the foundations of the budget system of a country focused on further large-scale economic transformations. I. Ozers noted that "the" Finance Plan "of Speransky's financial system was essential for the development of the financial system of Russia, which was subsequently laid the" punishment "to the Minister of Finance ... With the advent of the" punishment ", we begin with the right annual compilation of paintings."

It should be noted that the main principles of the budget device (primarily the legislative execution of the budget, the classification of income and budget expenditures, the motivation of government borrowing, etc.) and the budget process (primarily the technology of adoption and execution of the budget, the obligation and methods of accounting and controlling The movement of state budget funds, the organization of the management process in the Ministry of Finance, etc.) in Russia, formulated in the "Finance Plan" MM Speransky, found their development and consistent reflection in the Budget Code of the Russian Federation.

The Budget Code establishes the general principles of the budget legislation of the Russian Federation, the organization and functioning of the budget system of the Russian Federation, the legal status of the budget legal relations, determines the foundations of the budget process and intergovernmental relations in the Russian Federation, the procedure for the execution of judicial acts on the recovery of budgets for the budget system of the Russian Federation, The grounds and types of responsibility for violation of the budget legislation of Russia.

The Code establishes the legal status of the participants of the budget process, the legal framework of the Procedure and the conditions for bringing to responsibility for violating the budget legislation of Russia.

In addition to the Budget Code, the federal laws on the federal budget, federal laws on the budgets of state extrabudgetary funds of the Russian Federation, the laws of the Federation of the Federation of Own budgets, the laws of the federation of the federation of territorial state publications, the laws of the budgets of territorial state extra-budgetary funds, municipal legal acts representative bodies of municipalities on local budgets, other federal laws, laws of constituent entities of the Russian Federation and municipal legal acts of representative bodies of municipalities regulating budgetary legal relations.

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

The President of the Russian Federation has the right to issue decrees governing budgetary legal relations, which should not contradict the Budget Code and other regulatory acts relating to budget legislation The Government of the Russian Federation also has the right to adopt regulatory and legal acts regulating budgetary legal relations, but only on the basis and In fulfilling the budget code, other acts of budget legislation and presidential decrees.

In the event that other rules are enshrined by the International Treaty of the Russian Federation than those provided for by the budget legislation of the Russian Federation, the rules of the International Treaty applies. As a rule, the application of international agreements to budget legal relations is of direct nature, with the exception of cases when it requires the publication of additional domestic acts.

Acts governing budgetary legal relations do not have inverse and apply to relations arising after their introduction, unless otherwise provided by the budget code or federal law.

The budget code determines that budget It is the form of education and spending of funds intended for financial support for the tasks and functions of the state and local self-government.

The federal budget is made in the form of a federal law, which is approved for the next fiscal year and the planning period and comes into force on the date of its signing. The specified law is subject to publication immediately after its adoption and signing in the prescribed manner.

Within the framework of the budget process, the Russian Federation, its subjects and municipal entities possess budgetary authority.

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

In the composition of budget authority Russian Federation Includes:

Establishing the general principles of the organization and functioning of the budget system of the Russian Federation, the foundations of the budget process and intergovernmental relations;

Determination of the fundamentals and consideration of projects of budget budgets of the Russian Federation, approval and execution of budgets of the budget system of the Russian Federation, compiling, external audit, consideration and approval of reports on their execution and monitoring their implementation;

Establishment of the procedure for compiling and consideration of projects of the federal budget and budgets of state extrabudgetary funds of the Russian Federation, approval and execution of the federal budget and budgets of state extrabudgetary funds of the Russian Federation, the implementation of control over their execution, compilation, external audit, consideration and approval of reports on the execution of the federal budget and budgets state extrabudgetary funds, compiling a report on the execution of the consolidated budget of the Russian Federation;

Compilation and consideration of projects of the federal budget and budgets of state extrabudgetary funds, approval and execution of the federal budget and budgets of state extrabudgetary funds, the implementation of control over their execution, drawing up, external audit, consideration and approval of reports on the execution of the federal budget and budgets of state extrabudgetary funds, reporting on the execution of the consolidated budget;

The establishment of the procedure for drawing up and submitted to the federal executive authorities of the arrangements of the approved budgets of the constituent entities of the Russian Federation and local budgets, reports on the execution of consolidated budgets of the subjects of the Federation and other budget reporting;

Determining the procedure for establishing consumables of public legal entities;

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

Determination of the procedure for establishing and executing the expenditure obligations of the subjects of the Federation and municipalities to be executed at the expense of subventions from the federal budget;

Determining the foundations of the formation of income and the expenditures of budget budgets of the Russian Federation;

Determination of the procedure for establishing standards for incomes of income from federal taxes and fees, including from taxes stipulated by special tax regimes, regional and local taxes in budgets of the budget system of the Russian Federation;

Establishing standards of deductions from federal taxes and fees, including from taxes provided for by special tax regimes, into budgets of the budget system of the Russian Federation;

Determination of the general principles of the provision and forms of intergovernmental transfers;

Determination of the foundations of cash maintenance of the execution of budget budgets of the Russian Federation and its implementation;

The establishment of the procedure and conditions for the provision of intergovernmental transfers from the federal budget, as well as their provision;

Definition and principles of the implementation of borrowing and provision of guarantees of the Russian Federation, subjects of the Federation and municipalities, repayment and maintenance of the state (municipal) debt;

The implementation of government borrowing, the provision of state guarantees on behalf of the Russian Federation, the provision of budget loans, public debt management and management of state assets;

Establishing the basics of the budget classification of the Russian Federation and the general procedure for its use, as well as the establishment, detail and determination of the procedure for its application in a part relating to the federal budget and state extrabudgetary funds;

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

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

Temporary implementation of certain budget powers of state authorities of the subjects of the Federation;

Establishing grounds, types of responsibility and the procedure for bringing liability for violation of the budget legislation of the Russian Federation;

Establishment of the procedure for the execution of judicial acts to appeal to the funds of budgets of the budget system of the Russian Federation;

Other budget powers in accordance with the legislation of Russia.

To budget powers subjects of the Russian Federation Refers:

The establishment of the procedure for compiling and considering the draft budget of the subject of the Federation and the budgets of territorial state extrabudgetary funds, the approval and execution of the budget of the subject of the Federation and the budgets of territorial public extra-budgetary funds, the implementation of control over their execution and approval of the report on the execution of the budget of the subject of the Federation and the budgets of territorial state extrabudgetary funds;

Drafting and consideration of draft budget projects of the subject of the Federation, the budgets of territorial state extrabudgetary funds, approval and execution of the budget of the subject and budgets of territorial public extra-budgetary funds, the implementation of control over their execution, drawing up and approval of the budget execution reports of the subject and budgets of territorial state extrabudgetary funds, drawing up reports on the execution of the consolidated budget of the subject of the subject;

The establishment of the procedure for submission to the executive bodies of the state of the subjects of the Federation of Approved Local Budgets, reports on the execution of local budgets and other budget reporting established by the federal authorities of state power;

Establishment and execution of expenditure obligations of the Russian Federation;

Determination of the procedure for establishing and executing the expenditure obligations of municipalities to be executed at the expense of subventions from the budget of the subject subject;

Establishing regulations of income deductions to local budgets from federal taxes and fees, including from taxes provided for by special tax regimes, and regional taxes subject to enrollment in accordance with the budget code and legislation on taxes and fees to the budgets of the subjects of the Federation;

The establishment of the procedure and conditions for the provision of intergovernmental transfers from the budget of the subject of the Federation;

Provision of intergovernmental transfers from the budget of the subject of the Federation;

Establishing a general procedure and conditions for the provision of intergovernmental transfers from local budgets;

The implementation of state borrowing and the provision of state guarantees of the subject of the Federation, the provision of budget loans, the management of the public debt and state assets of the subject of the Federation;

Establishment, detailing and determination of the procedure for applying the budget classification of the Russian Federation in a part relating to the budget of the subject of the Federation and budgets of territorial state extrabudgetary funds;

Temporary implementation of certain budget powers of local governments;

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

Other budget powers attributed to the budget powers of the state authorities of the subjects of the Federation.

Finally municipal members endowed with the following budgetary powers within the budget process:

The establishment of the procedure for compiling and consideration of the project of the local budget, approval and execution of the local budget, the implementation of control over its execution and approval of the report on the execution of the local budget;

Drawing up and consideration of the local budget project, approval and execution of the local budget, the implementation of control over its execution, drawing up and approval of the report on the execution of the local budget;

Establishment and execution of the consumables of the municipality;

Determination of the procedure for providing intergovernmental transfers from local budgets, providing intergovernmental transfers from local budgets;

The implementation of municipal borrowing, the provision of municipal guarantees, the provision of budget loans, the 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 a part relating to the local budget;

In the case of the procedure provided for by the budget code and other federal laws, the establishment of responsibility for violating municipal legal acts on the regulation of budgetary legal relations;

Other budget powers attached by the Budget Code to the budget powers of local governments.

Control questions

1. What is the main essence of public finances?

2. Give the definition of the budget.

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

4. What regulatory document currently regulates the basic principles of building a budget system? What are its main functions?

5. In what cases does the Government make regulatory legal acts regulating budgetary legal relations?

Basics of the Russian budget system and budget classification

Currently in the Russian Federation adopted three-level budget system, Compose of the federal budget and budgets of state extrabudgetary funds of the Russian Federation, budgets of the constituent entities of the Russian Federation and the budgets of territorial state extrabudgetary funds and local budgets, including budgets of various municipalities.

The federal budget and budgets of state extrabudgetary funds of the Russian Federation are intended to enforce the expenditure obligations of the Russian Federation.

As part of the budgets of the constituent entities of the Russian Federation (regional budgets) and the budgets of territorial state extrabudgetary funds, the expenditure commitments of the constituent entity of the Russian Federation are ensured.

The budget of the municipality (local budget) is intended to enforce the consumables of the municipality.

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

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

Similar to the federal level of the budget of the constituent entity of the Russian Federation and the draft budgets of municipalities included in its composition (excluding intergovernmental transfers between these budgets) form consolidated budget of the subject of the Russian Federation.

The budget of the municipal district (district budget) and the draft budgets of urban and rural settlements, which are held in its composition (excluding intergovernmental transfers between these budgets) form consolidated budget of the municipal district.

Since 2008, the draft federal budget and projects of the budgets of state extrabudgetary funds of the Russian Federation are compiled and approved for a period of three years - the next fiscal year and planning period.

The draft budget of the subject of the Russian Federation and projects of territorial state extrabudgetary funds (projects of local budgets) can be drawn up and approved for a period of both one year and for 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 fiscal year, the highest executive body of the state 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).

A large role in the functioning of the modern budget system performs budget classification of the Russian Federation, Which is a grouping of income, costs and sources of financing budget deficits of the budget system of the Russian Federation used to compile and execute budgets, compiling budget reporting, ensuring comparability of budget indicators of the budget system of the Russian Federation.

Currently, the Federal Law of August 15, 1996 No. 115-FZ "On the Budget Classification of the Russian Federation" was increasing the power of January 1, 2008. The foundations of the budget classification were laid in the Budget Code.

At the same time, the Ministry of Finance of Russia is given the right to define the principles of destination, the structure of the codes of the budget classification, as well as the assignment of codes with composite parts of the budget classification.

Improving the budget classification has become one of the priority areas within the reform of the State Finance of the Russian Federation. Modern budget classification is close to the requirements of international financial reporting standards and integrated with a plan for budget accounting accounts based on the accrual method.

The budget classification of the Russian Federation includes:

Classification of budget revenues;

Classification of budget expenditures;

Classification of sources of financing budget deficits;

Classification of operations of public legal formations (classification of operations of the public administration sector).

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

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

code of the chief administrator of budget revenues;

income type of income;

code subspecies;

classification code of public administration sector operations related to budget revenues.

The list and codes of the main budget revenue administrators enshrined by the species, subspecies of budget revenues are approved by law (decision) on the relevant budget.

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

Unified budgets of the budget system of the Russian Federation with groups and subgroups of budget revenues are:

Tax and non-tax revenues:

- income taxes, income;

- taxes and contributions for social needs;

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

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

- taxes on cumulative income;

- property taxes;

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

- National tax;

- Debt and recalculation on canceled taxes, fees and other mandatory payments;

- revenues from foreign economic activity;

- revenues from the use of property in state and municipal property;

- payments using natural resources;

- revenues from the provision of paid services and compensation for state costs;

- revenues from the sale of material and intangible assets;

- administrative payments and fees;

- Penalties, sanctions, damage compensation;

- budget revenues of the budget system of the Russian Federation on the return of residues of subsidies and subventions of past years;

- Returns of subsidies and subventions of past years;

- other non-tax revenues;

Gratuitous arrivals from:

- non-residents;

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

- state (municipal) organizations;

- non-state organizations;

- supranational organizations;

- Other gratuitous arrivals.

Unified Budgets of the budget system of the Russian Federation, the list of articles and faces of budget revenues approves the Ministry of Finance of Russia.

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

For details of income classification codes, the code of the subspecies of income is applied.

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

Cosu consists of the following groups:

100 "revenues";

200 "costs";

300 "Receipt of non-financial assets";

400 "Disposal of non-financial assets";

800 "Reduced obligations".

The classification of operations of the public administration sector (18-20 discharges of the code of classification of budget revenues) under the Group 100 "Revenues" is represented by the following articles:

110 "Tax revenues";

120 "Promotions from the property";

130 "Revenues from the provision of paid services";

140 "amounts of forced withdrawal";

150 "Certificate receipts from budgets";

160 "Contributions for Social Needs";

170 "Income from activation operations";

180 "Other revenues".

Classification of budget costs It is a grouping of the budget expenditures of all levels and reflects the direction of budget funds to perform the units of the state administration sector and local self-government of the main functions, the solution of socio-economic tasks.

Calculation classification consists of:

code of the main manager manager of budget funds;

section code, subsection, target article and types of expenses;

code classification of operations of the public administration sector relating to budget expenditures.

Code classification code takes 20 characters and has the following structure: the code of the main manager manager of budgetary funds - 3 signs, section - 2, subsection - 2, the target code code, including a software section, - 7, the cost code of expenses - 3, the classification code of the state sector operations Management related to budget expenditures - 3 characters.

The classification of budget expenditures contains 11 sections reflecting the direction of financial resources to perform the main functions of the state. Sections are detailed by 95 subsections specifying the direction of budget funds to perform the functions of the state within sections.

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 Economics";

0500 "Housing and communal services";

0600 "Environmental Protection";

0700 "Education";

0800 "Culture, cinematography, media";

0900 "Health, physical culture and sports";

1000 "Social Policy";

1100 "Intergovernmental Transfers".

The list of main managers of the federal budget funds, the budget of the subject of the Russian Federation, the budgets of state extrabudgetary funds, the local budget is established by law (decision) on the relevant budget as part of the departmental expenditure structure.

Sections and subsections of cost classifications are one and used in the preparation, approval and execution of budgets of all levels of the budget system of the Russian Federation.

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

0701 "Pre-school 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 Health of Children";

0708 "Applied scientific research in the field of education";

0709 "Other issues in the field of education."

The list and codes of target articles and types of budget expenditures are approved as part of the departmental expenditure structure by law (decision) on the budget or in accordance with the budget cases established by the budget budget established by the Budget.

Target articles and types of budget expenditures are formed in accordance with expenditure obligations to be executed at the expense of the relevant budgets.

Each public regulatory obligation, a long-term target program (subprogram), a separate function (sector, direction) of the activities of government bodies (local governments), a project for the implementation of budget investments, which is subject to the criteria established in accordance with the budget code, are assigned to unique target articles codes. and types of expenses of the relevant budget.

For the budgets of the budget system of the Russian Federation, the articles of operations of the Public Administration of the Group 200 "Expenditures" are:

210 "Warning and accrual for payments for payments";

220 "Payment of works, services";

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

240 "gratuitous listing organizations";

250 "gratuitous budget transfers";

260 "Social Security";

290 "Other expenses".

The federal law on the federal budget is allocated departmental budget expenditurewhich is the distribution of budget allocations provided for by the Budget Act for the relevant period to the main managers of budgetary funds, under sections, subsections, target articles and types of costs of the budget classification of the Russian Federation.

In case of exceeding the expenditure part of the budget over its income, there is a budget deficit that requires the involvement of borrowed funds to cover the difference. Currently there is a fairly wide range sources of financing budget deficits, classification which is a grouping sources of financing budget deficits of all levels of the budget system of the Russian Federation, including budgets of state extrabudgetary funds.

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

the code of the main administrator sources of financing budget deficits (1-3 categories);

group code, subgroups, articles and type of source of financing budget deficits (4-17 categories);

classification code of public administration sector operations related to sources of financing budget deficits (18-20 categories).

The main budget revenue administrator - Defined by law (decision) on the budget of the body of state power, local government body, local administration authority, the management body of the State Extrabudgetary Fund, the Central Bank of the Russian Federation, other organizations that are in their jurisdiction of budget revenue administrators and (or) budget administrators.

Administrator sources of budget deficit financing - state authority, local government body, local administration body, state extrabudgetary fund body, other organization entitled to conduct operations with sources of budget deficit financing.

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

Groups and subgroups of sources of funding for budget deficits are established by the budget legislation of the Russian Federation and are united for budgets of the budget system of the Russian Federation.

The classification of sources of financing budget deficits includes 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 divided into subgroups.

Further details of subgroups of sources of financing of budget deficits are made through articles and types of sources of funding for budget deficits. At the same time, the six-digit code of the source of sources of financing budget deficits is detailed by the stones and the 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 identity of the source of funding for budget deficit, the relevant budget of the budget system of the Russian Federation and coincides with the code of the budget income element code.

As part of the source type (14-17, the discharges of the 20-digit code of the classification of sources of funding for budget deficits) legislative acts of the constituent entities of the Russian Federation or by the decision of municipalities (if necessary), further detail the sources of sources of funding for budget deficits, taking into account the specifics of the fulfillment of relevant budgets.

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

The classification of operations of the public administration sector relating to sources of financing budget deficits (18-20 categories of the code of classification of sources of funding budget deficits) is determined by the three-digit code for classifying the public administration sector operations, and includes the following sources:

171 "Incomes from the reassessment of assets";

310 "Increase the cost of fixed assets";

410 "Reducing the value of fixed assets";

500 "Receipt of financial assets";

510 "Receipt of budget accounts";

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

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

550 "Increase in other financial assets";

600 "Disposal of financial assets";

610 "Disposal of budget accounts";

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

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

650 "Reducing other financial assets";

700 "Increasing obligations";

710 "Increase in debt on internal debt obligations";

720 "Increased debt on external debt obligations";

800 "Reduction of obligations";

810 "Reducing debt on internal debt obligations";

820 "Debt reduction on external debt obligations."

The functioning of the domestic budget system implies the unity of the budget classification used. Budget classification of the Russian Federation in terms of classifying budget revenues, classification of budget expenditures, the classification of sources of financing budget deficits, the classification of the public administration sector operations is united for budgets of all levels of the budget system.

Control questions

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

Notes

"Finance Plan" (1810) M.M. Speransky was first published in 1885 in the collection of the imperial Russian historical society (t. 45) "Financial documents of the reign of Emperor Alexander I". Preparing these materials to the publication, the historian A. Kulomazine entitled their "Finance Plan", based on the term referred to in Manifesto Alexander I of February 2, 1810 g, containing the financial ideas of Speransky. Recently, the text of the "Finance Plan" was reissued in the collection "At the origins of financial law" ed. prof. A. Kozyrin (M.: Statute, 1998. P. 35-98).

Geller M. History of the Russian Empire. T. 2. M.: Mick, 1997. P. 265.

To the most important work on M.M. Speransk as a financier belong: Corf M. The life of Speransky Count. T. 1-2. SPb., 1861; Dovenar-Zapolsky M. Political ideals M.M. Speransky. M., 1905; The history of Russian economic thought. T 1. Ch. 2. M., 1958; Nolda A.E. MM Speransky. Biography. M.: MCPI, 2004; Tomsinov V.A. Speransky. M.: Young Guard, 2006.

More information about MA Banjansky See: Stein V. Essays of the development of the Russian socio-economic thought of the XIX-XX centuries. L.: LSU, 1948. P. 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 "Finance Plan" issues (Assignment Emissary and State Lending) are not subject to this lecture.

See lecture 3 of the present tutorial.

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

Proceedings of the Commission, the highest approved to revise the submission and fees system. T. 3. C. 2. On changing the pillow system of fees. St. Petersburg: B. Sharpezzo, 1869. P. 7.

Speransky M. Decree. cit.

Subsequently, ways to solve the problem of improving the effectiveness of the food fees proposed by MM Speransky, were in demand. See: Information about Pety Cares in Russia, compiled in the State Office for the Office of State Saving. St. Petersburg., 1860.

Witte S.Yu. The abstract of lectures on the national and state farm, who performed by his imperial highness of the Great Prince Mikhail Alexandrovich in 1900-1902. M.: Start, 1997. P. 386-387.

See, for example: General Charter Counting. Code of laws of the Russian Empire, the command of the sovereign of the emperor Nicholas I compiled. 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 in Russian enterprises. M.: Inter-expert, 2000.

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

Complete meeting of the laws of the Russian Empire since 1649. T. xxxi. 1810-1811, No. 24.116. St. Petersburg, 1830. P. 52-60.

Blio I. Finance of Russia XIX century. History - statistics. T. 1. SPb.: M.: Stasyulevich, 1882. P. 382.

Ozerov I. Fundamentals of financial science. Vol. II. M.: Typography Sytin, 1914. P. 36.

End of a free introductory fragment.

Valid State Counselor of the Russian Federation 1 class. Honored economist of the Russian Federation. Member of the Collegium of the Ministry of Finance of Russia.

Education

2003 Institute of State Public Protection of GU-HSE, advanced training: "Public procurement management";
1994, full-time graduate school of the Faculty of Economics, Moscow State University. M. V. Lomonosova;
2006 Higher School of Social Sciences (Ehes), Paris, Arabication Director of scientific research.
1991 Moscow State University. M. V. Lomonosov, Faculty of Economics, Diploma with honors;
1997 Paris Institute of Political Sciences (IEP de Paris), Faculty of Economics, Doctoral degree studies;
1992 Universities Paris-VII and Paris-VIII, Faculty of Economics, Master's Master;

Education and qualifications specialty

Valid State Counselor of the Russian Federation 1 class (since 1999).
Economist, political economy teacher

Academic degree

doctor of Economic Sciences (France, 1997);
doctor of Economic Sciences (Russia, 1999);
candidate of Economic Sciences (Russia, 1994);
master of Economic Sciences (France, 1992).

Scientific title

director of Research (France, 2006).
professor (Russia, 2002);

Professional experience

Working Center for Economic Reforms under the Government of Russia

head of Department, First Deputy Head;

Apparatus of the Russian Government

head of Finance Department, Deputy Head, First Deputy Head, I.O. Leader;

Accounts Chamber of Russia

first Deputy Head of the Apparatus, Head of the Authority.

Teaching activities

Academy of Budget and Treasury of the Ministry of Finance of Russia

professor, Head of the Department of Finance;

High School of Economics

senior Researcher, Professor, Head of the Department of State Finance;

Russian Academy of Public Service under the President of Russia

professor;

Higher School of Social Sciences (Paris, France)

invited scientific director.

Professional interests

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

MP Afanasyev is a consistent supporter and initiator of the development of undergraduate and magistracy on Finance and Credit Programs, "Accounting, Analysis and Audit".

Owning foreign languages

english (owns free);
french (owns free).

Training courses

Organization of government financial authorities.
Budget and budget system;
State financial control;
Budget policy;
State finance;

Currently

Chairman of the Doctoral Dissertation Council of the ABIK Ministry of Finance of Russia;
Member of the Board of the Ministry of Finance of the Russian Federation;
Member of the European Economic Association
Member of the American Economic Association (USA);
Chairman of the Scientific Council of the ABIK Ministry of Finance of Russia;
Member of the Doctoral Dissertation Council of the State University - Higher School of Economics;
Editor-in-Chief "Academy of Budget and Treasury of the Ministry of Finance of Russia. Financial Journal ";
Head of the Department "Finance" ABIK Ministry of Finance of Russia;
Member of the French Political Economy Association (France);
Member of the editorial board of the magazine "State and Municipal Management";
Member of the European Association of International Education
Member of the Attestation Commission on the assignment of academic titles of professor at the Department and Associate Professor at the Department of the Federal Service for Supervision in Education and Science;
Member of the Editorial Board of the "Economic Journal of the GU-HSE";
Member of the International Institute of Public Finance (Germany).
Member of the Scientific and Coordination Council of the Federal Target Program "Scientific and Scientific and Pedagogical Persons of Innovative Russia";

Perhaps it will be useful to read: