Necessity and finances
essence Finances as economic category certainly combine from by monies motion. Whether goes about distribution of profit, whether about taxes payment. whether about forming of state and local budget - in all of these operations mix with finances. If to disengage from concrete forms, in which finances display oneself, one can be caught sight of that joint, that them unites, - this is the specific relations between different participants of суспільного production, перш for all that - суспільні relations. It's known, that part of суспільних relations. which is associated with production, is economic relations. They arise, directly in суспільному production on different stages of his recreation. The Economic relations are able magicians money and unmoney disposition. The Financial relations are associated only with money relations. however not all of money relations associated with finances. On use підставі of such philosophical categories, as "whole" and "part", one can be defined financial to take as part суспільно-некономічних of money relations. This means, that to begin with, not all суспільні підносний г economic, but economic підносний always come forward as суспільні relations. Secondly, all of money relations are economic, however not all of economic relations is necessarily money. And, thirdly, not all of money relations are financial, but all of financial relations с money. So, finances maintenance as economic category consists in that they always have a money exposure form. Monies с by obligatory finances existence condition. There are not monies - go on with you finances, because finances are a суспільна form, conditioned by existence of monies. If step separate stages of reproductive process there is not to monies motion, then on these stages can not happen finances. On first stage of reproductive process - the production stages are such motion not. By beginnings Sphere and functioning of finances becomes a stage of reproductive process, a step to which takes place cost distribution of суспільного product for having a special purpose destination and management subjects. Each of them are must obtain its part in produced product. That's why by important finances sign as economic category there is розподільчий disposition of financial relations. But this sign is not prettily for full of finances gist description. A Variety of розподільчих relations gives rise to that on second stage of reproductive process act the different economic categories: finances, credit, заробітна salary, price.
The Financial resources are a funds aggregate abiding in order of state and management subjects. They characterize a financial economy state and водночас с by source of her development.
They form into management subjects and state for counting of different appearances of money incomes, receipts, deductions, and use on broadened recreation, material workers stimulation, satisfaction of social and other needs of society. A Belonging of financial resources to concrete subject господарюнвання and to state allows to dissever them from money population funds and, specifically, to draw the line between finances and заробітною salary.
The Potentially financial resources are generated on production stage, when is created a new cost, but namely potentially, because worker for work bench produces not financial resources, and labour products in goods form. A Real forming of financial resources begins by only distribution stage step, when a cost is realized and in receipts storage pick out the separate concrete economic forms of realized cost. Here to what, for example, income, though and create on stage productions, however in number it can be defined and to use only under time of вартісного distribution.
Utilization of financial resources materializes, здебільше, on the strength of money funds of social having a special purpose destination, though is possible and unfund form of their use. Financial funds important composing part of general system of money funds, then function in
popular economy. A Fund utilization form of financial resources is objectively conditioned by needs of broadened recreation and gets in on some grounds in comparison with unfund form: allows тісніш to узгодити needs satisfaction with economic society possibilities; provides a resources concentration on basic areas of development of суспільного production; gives a possibility more brim-full узгодити collective and personal economic interests суспільні, that actively to influence on production.
If to consider the financial resources as material carrier of financial relations, then one can be picked out finances from general categories aggregate being a party to вартісному distribution. Neither of them, exclusive of finances, does not characterize by such material carrier. From here, important finances sign - the financial relations are always associated with forming of money incomes and accumulations acquiring a form of financial resources. This sign is general for financial relations of any social-economic structure, where б they do not function. Under this, the forms and methods, whereby are created and make use of financial resources, change in dependence on change of social society nature.
Exposure of nature and finances gist for hours together with trying to understand of specific lines of this economic category allows to give such determination:
Finances are the money relations arising in distribution process and cost redistribution of gross суспільного product part of national riches. This distribution allows to form the money incomes and pilings up into management subjects state and to make use of them on broadened recreation, material workers stimulation, satisfaction of social and other needs of society.
Finances Role in market
conditions Finances, presenting by instrument of second stage of суспільного being up can influence on all of recreation stages and process as whole. Finances: Sphere of material production - like so realizes influence on disposition and production scales; Rotation Sphere - It is represented by trade. In it typical purchase-sale processes. Consumer commodity properties do not change, and his cost changes. A Commodity an enterprise will be on sale is accorded receipts (Д). Then takes place distribution of this receipts on compensation funds, accumulation, consumption. The Financial relations precede and accomplish purchase-sale пронес; Consumption Sphere, where separate: commercial organizations and budgetary organizations. Today one can be run across organizations of mixed type, where the commercial structures pick out the monies for budgetary organizations. So, role: the ВВП financial needs provide distribution of juridical and physical persons and state; provide circulation of financial resources and that myself production recreation безнперервність; realize redistribution of primary and second incomes between industries, regions, social population верствами, separate juridical and physical persons; influence on subjects interests of distributive relations and ренгулюють different directions of socio-economic development; win back a leading role in system of economic methods керунвання by country economy; form a system of financial indexes, which win back a state indicators role and development of society spheres economic and social; provide усеохоплюючий a control between subjects of обміннно-distributive relations for forming and utilization фінаннсових of resources.
The reforming Ways of financial Reforming Ukraine
system of financial system are a main state system strengthening запорука. A Main financial managament implement in contemporary market economy is forming and execution of budgets state and local, and reforming of governing by finances is a main state system strengthening запорука. The financial managament process braking Problems state of Form and financial managament methods state are not brought constitutionally to definite relations adjustment between state and local administrations and local organs of self-government. Imperfection or full lack of legislation as for clear, единого expenses rate setting order of state funds.
Financial resources: forming sources determinations and methods of their mobilization.
By Sources of financial resources come forward all three cost elements of суспільного product, but participation degree of each of them different. Finances influence on суспільне recreation in such directions: financial guaranteeing of reproductive process; financial adjustment of economic and social processes; financial economy stimulation. The Reproductive expenses are перш for all regulations fund, in which basic and current assets exude. For coverage of expenses necessary monies. For expansion of production it need entice additional resources.
Utilization of financial resources.
The Forms and creation methods and use of funds of financial resources are in want of permanent improvement for such directions: improvement of creation methods use of funds of financial resources on base of scientyfically-substantiated rates of budgetary easy circumstances; guaranteeing of transition to середньострокового and perspective financial planning of funds of financial resources on all of management levels by economy; improvement of entangling mechanism of financial resources to інвестиційноі sphere, also including of personal citizens accumulations; establishment of effective budget funds expense system on social society needs with simultaneous reinforcing регулятивної of budget role in guaranteeing of population welfare; creation of funds of financial resources for maintenance of small business by dint of development use having a special purpose программ; reinforcing of financial control for activity of state enterprises and organizations, leaders responsibility rise of state enterprises for effective use of state property, receipt of financial discipline; improving from a health point of view of financial position in state and strengthening of currency due to взаємозаліків liquidation for payments to budget and removal of бактеризації of господарських intercourses; improvement of tax system, guaranteeing of optimum level of tax receipts for forming of funds of financial resources on national her regional levels, creation of favourable conditions for owner's activity.
Role of State Exchequer in execution of budget
Cash budget execution is organization and realization of suitable calculation-cash operations.
Gist of cash budget execution: reception of calculation documents on taxes payment; putting of incomes on counting of suitable budgets; keeping of money budget funds; delivery of money funds on певні arrangements; transaction of suitable calculation and reporting; A Exchequer is a financial organ, on which functions rely from "cash execution of state Ukraine budget.
A Ukraine President Decree obligates the organs of State exchequer to realize: organization and control for execution of state Ukraine budget; management by available funds state Ukraine budget and funds of state позабюджетних funds within expenses bounds, fixed on suitable period; financing of expenses of state Ukraine budget; transaction of calculation of cash execution of state budget; stowage of reporting about execution state of state budget; management by state internal and external debt according to prevailing legislation; control for receipt, use of funds of state позабюджетних funds; development of normatively-methodical documents. Practical effectiveness of budgetary Ukraine system in organization plan of cash execution of state exchequer organs function budget вбачають: in reinforcing of control for receipt, having a special purpose and economic use of state funds; in movement of prevailing Ukraine legislation from execution questions of state budget, and also receipt and use of State позабюджетних funds; in drive rise in management by available funds and movement of financial discipline. Task of exchequer: 1. Organization of effective management system by cash in hand founded on managers resources centralization of budgetary funds on one treasury counting; 2. Clear and timely information as for financial tax-budgetary position, which ґрунтується on central and perfect system to book-keeping reports about execution of state budget; 3. Effective financial control for execution of bonds by payers and funds managers in expending process and forming of budgetary resources.
Financial Ukraine policy in transition conditions to market.
Areas of financial Ukraine policy on contemporary state: Economic production stimulation, guaranteeing of financial stabilization, inhibition of inflationary processes, limitation of credit and money emission, stimulation of budgetary receipts, improvement of taxing mechanisms, rational effective utilization of financial resources, creation of system of дієвого financial control, settlement міжбюджетних of problems, strengthening of budgetary system, reinforcement of control for state debt, improvement of financial legislation.
Estimate, appearances and basic his parts.
A Estimate is by basic planned document, that визнанчає dimension, having a special purpose direction and поквартальним distribution of budgetary funds, which use on upkeep уснтанов and realization of central arrangements from господарсьнкого and cultural development. The expenses Estimates compose in obedience to forms, розробнленими Ukraine finances Ministry for separate founding types. For destination the estimates subdivide on individual, general, summary and estimates on central arrangements. A Індинвідуальний estimate is an expenses estimate separate устанонви. The General estimates compose for of the same type устаннов is clubs, libraries тощо. The Summary estimates league several individual. The step expenses Estimates central arrangements compose main credits managers for фінаннсування expenses, which are in right for all of within the jurisdiction founding (acquirement of transport methods, equipment). A Estimate consists from three parts. In first зазначанють name and founding address, budget, whereof financing materializes, are summary the expenses for estimate articles. In second direct the оперативно-сітьові founding indexes, in third - computations for separate articles. For all of бюднжетних founding established one expenses articles list. This gives a possibility to join the individual estimates in звендені and general, improves upon budgetary planning, reinforces a control for their stowage and execution. A Developed estimate project a founding gives by step розгнляд to main credits manager into established dates. A Estimate is to consider in leader presence віднповідної of founding, proceeding from financing dimensions of these founding, foreseen by suitable budgets. Attached to estimate розгнляді check out movement prevailing законодавнства with stowage of estimates, economy mode, accordance of production indexes, which set in estimates виндатків, to plan indexes economic and social рознвитку the next year.
In creation storage and use of budgets decides one of major tasks - budgets збалансованість. In area of decision of this task щороку materializes delimitation of incomes and expenses between separate budgets and determine mutual relations between them (appearances and redistribution scopes of budgetary resources) delimitation of incomes and expenses between separate budgets begins from expenses distribution. Expenses Distribution is able ґрунтуватися on two principles: Principle of departmental підпорядкованості means, that a subject of budgetary financing will get the funds from that budget, which accords with management organ level by this subject; Princes of territorial disposition means, that financing materializes from budget of that administrative unit, on territory of which a financing subject is found. Incomes ґDistribution рунтується on establishment of national taxes and payments and local taxes and collections. For a given while in expenses distribution were such proportions: From state budget finance the expenses on:
defence (practically fully); national economy (overwhelming part); upkeep of organs of national authority and management, procurator's office, judicial authority, duty and tax organs; separate expenses on social population defense; insignificant part of expenses on socially-cultural sphere. From local budgets finances overwhelming part of expenses on: socially-cultural sphere; upkeep of local інфраструктури; local authority organs and management. Mutual relations between budgets. In budgets execution process basic there are the external budgetary streams are entrance and outgoing. At the same timed exist the mutual relations between separate links of budgetary system by internal budgetary streams, which reflect, incomes redistribution and expenses between budgets.
Mutual relations Forms:
Субсидіювання is a funds transmission from budget of specific level to budget of lower level with view assignment of of financial help. A Subsidy can be having a special purpose (on concrete expenses) and depersonalized. It does not tie directly with financial budget state, which it receives. A Субвенція is a variety of having a special purpose subsidy, which provides for participation in financing of певних arrangements and budget programs, that it hands, but budget, that it receives. A Нотація is a having a special purpose financial help on coverage. deficit of suitable budget. Dependency on budget possibilities, that it hands, coverage can be full or partial. Withdraval of funds is a phenomenon, reverse to grant, funds transmission of budgetary surplus from budgets of lower level to budget of higher level. The Budgetary позички are assignment of funds from budgets of higher level to budgets of lower level on coverage of temporal cash break(unconfluence in expenses financing time and receipt of incomes). Bearing no interest disposition Are to be liquidated to outflow of budgetary year. Protrude by authority organs whether management to only organs directly subordinate to them. The Mutual computations are a funds transmission from one budget to other in tie with redistribution between them incomes whether expenses after assertion of budgets. Attached to such distribution arises a funds surplus in one budget and it lack (to the tune of such ) to other. Home system міжбюджетних of relations distant from perfection. But there are areas of liquidation of these lacks and суперечень: 1. Necessary to allot authority