The financial system is a set of financial institutions, each of which contributes to the formation and use of appropriate monetary funds, and state bodies and institutions that carry out financial activities within their competence.

The presence of various institutions within financial system due to the fact that finance covers its impact on the entire economy of the country and the social sphere.

The financial system of the Russian Federation includes: 1) the state budget system, consisting of the federal budget, the budgets of the constituent entities of the Federation and the budgets of local self-government; 2) off-budget special funds; 3) state and bank credit (all of the above institutions are referred to as centralized finance, which are used to regulate the economy and social relations at the macro level); 4) insurance funds (property and personal) and 5) finances of business entities and industries related to decentralized finance, which are used to regulate and stimulate the economy and social relations at the micro level. The system of financial bodies of the Russian Federation is headed by the Ministry of Finance of the Russian Federation, which is executive body, ensuring the implementation of a unified financial, budgetary, tax and currency policy and carrying out general management of the organization of finance in the Russian Federation. The functions of financial activity are also performed by the state administration bodies of the Russian Federation and the constituent entities of the Russian Federation within the framework of the areas of management assigned to their competence. At

there is a system of organs specially created for the management of finances and the implementation

control in this area is a system of financial and credit authorities (it includes the Ministry of Finance of the Russian Federation and the financial authorities of the constituent entities of the Russian Federation). The system of credit institutions is headed by the Central Bank of the Russian Federation, which is a government body and exercises state leadership in the region. banking. The Accounts Chamber of the Russian Federation is the body of financial control over the timely execution of all articles of the federal budget. Federal

The Treasury controls the implementation of budgetary policy in general. The Ministry of the Russian Federation for Taxes and Duties is included in the system of central government bodies. The Customs Service is a source of replenishment of the state treasury, and is headed by the State Customs Committee.

The financial system in the economic aspect is an objectively determined internal structure of finance, expressed in the totality of their interconnected links (institutions), each of which represents a specific group of financial relations.

At this stage, the financial system of the Russian Federation includes:

- the budget system, consisting of state (federal budget and budgets of subjects of the Federation) and local budgets of municipalities;

- extra-budgetary target state and municipal (local) monetary funds;

- finances of enterprises, organizations, institutions;

– insurance finance;

- credit (state, municipal and banking).

The multi-link nature of the financial system contributes to its greater flexibility and efficiency. Each of the links of the financial system concentrates specific financial relations, through which the corresponding types of monetary funds (income) are formed and used in order to meet social needs that are different in content and scale.

These funds can be centralized or decentralized. Centralized funds within certain territorial limits (for example, federal, republican, regional budgets) are used to meet the general needs of the corresponding territory. Decentralized funds include the monetary funds of enterprises, organizations, institutions used for production and social purposes in accordance with the purpose of these entities and in their scale. In addition, general and special-purpose funds are allocated. Target monetary funds, unlike the budget, are off-budget state and municipal funds. In comparison with them, the state or local budget is a monetary fund general purpose.

The main place in the financial system of the Russian Federation is occupied by the budget system, through which monetary funds are formed in the form of the federal budget, the budgets of the constituent entities of the Russian Federation and municipalities. They are necessary for the implementation of national or territorial socio-economic plans and programs, ensuring the defense and security of the country.

Extra-budgetary target state and municipal funds whose funds should be directed to specific purposes in accordance with their purpose. These include, in particular, such state social funds, as the Pension Fund, the State Social Insurance Fund, the Federal and Territorial Funds of Compulsory Medical Insurance, formed in accordance with the requirements of the law, funds created on the basis of acts of the Government of the Russian Federation and other bodies. Extrabudgetary funds are funds received by institutions (for example, the Pension Fund of the Russian Federation) in addition to the allocations allocated to them from the state or local budget.

Finances of enterprises, organizations, institutions - separate monetary funds at the disposal of these entities are used by them to perform their functions and tasks. Two groups: finance of commercial and non-commercial organizations.

State (municipal) credit is a relationship for temporary use Money legal and individuals by the state (municipalities) in case of insufficiency of state (budgetary) revenues for the implementation of the planned expenditures.

Insurance is a system of relations to protect the property interests of citizens, organizations and the state. It appears in two separate forms: in the form of social insurance (special insurance) and actual insurance associated with unforeseen extraordinary events.

More on the topic The financial system of Russia, its composition and structure:

1. 13.1 ECONOMIC CONTENT OF THE CREATION OF FINANCIAL AND INDUSTRIAL GROUPS IN RUSSIA
2. Topic 1. The concept of financial activity of the Russian Federation
3. SYSTEM OF FINANCE AND SPHERES OF ITS FUNCTIONING, FINANCIAL SYSTEM, ITS LINKS
4. 5. National economy as a system. Its branch and sectoral structure.

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The financial system is a system of forms and methods of accumulation, distribution and use of state funds, municipalities, as well as various organizations and sectors of the national economy.

The financial system of the state should not be confused with the system of financial institutions, it is a set of government bodies that carry out financial activities.

Each link in the financial system serves a certain area of ​​distribution and redistribution of national income through the use of specific forms and methods of accumulation and use of state and (or) municipal funds. These features delimit separate links and financial relations. Each link of the financial system in a certain way affects public financial activity and has its own functions.

Elements (links) of the financial system and their features

At present, the financial system of the Russian Federation consists of the following links:

1) the budget system, which is formed by the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets;

2) off-budget state and municipal funds;

3) credit;

4) compulsory state insurance;

5) finances of organizations of any form of ownership, associations, enterprises, institutions, branches of the national economy.

The first four links of financial relations belong to centralized finance and are used to carry out public financial activities throughout the state. The fifth element refers to decentralized finance, since they have a certain independence, do not have vertical interaction, and after paying all mandatory payments due, enterprises independently manage the remaining profit.

budgetarysystem is the leading link in the financial system of the Russian Federation, which includes the largest funds of funds.

It has three levels:

Federal budget;

Budgets of subjects of the Russian Federation;

local budgets.

The budget system is organizational form functioning of the budget. The centralized fund of funds is a public law category, has a regulatory framework and serves solely to express the interests of society. Through the distribution of funds through the budget system, the state finances the implementation of public functions. The budget is closely interconnected with the rest of the financial system, it is through it that the financial policy of the state is carried out. The budget system is an important element of the socio-economic activity of the state

The totality of funds of funds included in the budget system acts as a guarantor of the financial sovereignty of the state.

All types of budgets in the budget system are formed in the process of financial activity of the Russian Federation, subjects of the Russian Federation or municipalities. The budget of each level has its own sources of income, strictly defined by budgetary and tax legislation, as well as objects of expenditure subject to mandatory financing.

off-budget funds , representing a set of monetary funds isolated from the corresponding budget, having their own revenue sources and intended for the material support of strictly defined public events.

Extra-budgetary funds are created at all levels and, therefore, can be state or municipal. These funds are separate from the budget and have a strictly designated purpose for attracting additional resources to priority sectors of the economy, developing problematic infrastructure sectors, and implementing social programs. Extra-budgetary funds are especially important for financing socially significant, but at the same time the most costly state needs (pensions, health care).

Off-budget funds are formed by making obligatory payments from legal entities and individuals, as well as from voluntary transfers.

State and municipal credit as a financial and legal category, it represents a set of financial law norms that regulate social relations arising from the receipt by the state (municipal formation) or placement by the state (municipal formation) of funds, as well as relations for the provision of state guarantees.

The state and municipal credit is a special financial and legal category that regulates loan relations with the mandatory participation of the state.

Credit resources (money belonging to other entities) act as a source of attracting additional funds to the state and municipal budgets.

Mandatory state insurance - relations regulated by the norms of financial law to protect the property and related non-property interests of individuals and legal entities in the event of the occurrence of certain events (insurance events) at the expense of monetary funds formed from the insurance premiums paid by them (insurance premiums).

Insurance as a link in the financial system includes only those relations in which the state necessarily acts as a participant. Financial activity in the field of insurance has several directions. The development of insurance is also due to the presence of a social function in the state and, as a result, the principle of social orientation of financial activity (for example, pension and medical support, payment of unemployment benefits, insurance for military personnel, law enforcement officers, doctors of certain specialties, etc. .). Financing of such expenses is carried out through the formation of insurance funds and their subsequent distribution.

Financial activity in the field of insurance is one of the ways to accumulate additional funds in the state revenue. Insurance premiums individuals and legal entities mobilized in funds of funds are spent exclusively upon the occurrence of an insured event. At the same time, legal facts that entail the need to pay the sum insured do not always occur. The state directs the funds accumulated in this way to provide material support for other public needs or to finance capital investments.

An independent link in the financial system is enterprise finance , which, from the point of view of financial and legal regulation, represent monetary relations that develop between business entities during the formation, movement and use of fixed and working capital, intangible assets and financial resources (including cash funds) of enterprises.

The financial system covers the finances of enterprises of all forms of ownership, but the limits and methods of legal regulation of their financial activities are different. The main purpose of the financial activity of state and municipal enterprises is the fulfillment of the state (municipal) order. Making a profit, as a rule, is not the main goal of state and municipal enterprises.

The state performs certain functions as a monopoly due to their strategic, political or financial significance. For example, the issue and storage of official banknotes is carried out exclusively by a state enterprise - the Goznak association.

Enterprise finance is the basis of the entire financial system, since it is here that most of the financial resources are formed. This link belongs to the sphere of material production. As a result of the financial activity of enterprises, the main sources of the state's financial resources are formed: the social product, national wealth and national income.

Enterprise finance is an independent decentralized link unified financial system of the state, which is enshrined in Art. 214 of the Civil Code of the Russian Federation. The isolation of the finances of enterprises is manifested in the right to independent financial activity: after paying taxes and other obligatory payments, enterprises independently dispose of the remaining profit. The finances of enterprises do not form a single subordinated vertical - the owner of a unitary enterprise is the Russian Federation, a constituent entity of the Russian Federation or a municipality. The financial resources of unitary enterprises are excluded from the state treasury.

As a link in the financial system, enterprise finance closely interacts with its other links.

The financial resources of enterprises are formed on the basis of general financial and legal principles. At the same time, the financial activity of enterprises is based on special principles, the main of which are: economic independence, self-financing, liability, financial interest, competition.

Based integrity, flexibility, dynamism and openness of the financial system, the main rule of its activity (system theory) was derived: one should always strive for the financial stability of the system as a whole, and not of one or another of its links and sub-institutions.

This implies the strengthening and deepening of the ties between the financial system and the external environment, the constant exchange of information.

The complexity of the financial system is determined by the diversity of its constituent elements, the diversity of links between them, their structural difference.

The state financial system in developed capitalist countries consists of four links:

state budgets,

local finance,

Special off-budget funds,

Corporate Finance.

For these financial systems, the principle of fiscal federalism is characteristic, in which a clear delineation of functions is carried out between different levels of the system. The government is completely independent for purposes related to public affairs in general: defense spending, space, foreign relations. Local authorities finance the development of schools, the protection of public order, cleanup, etc.

Local finance in capitalist countries consists of:

local budgets;

Finance of municipal enterprises;

Autonomous local funds.

Local budgets are of primary importance. In unitary states, local budgets are not included in the state budget with their incomes and expenses, and in federal states, the budgets of local communities are not included in the budgets of members of the federation, the latter are not included in the state federal budget.

Financial activities

The concept and methods of financial activity

Monetary relations determine the need and availability of special financial activities state. The financial activity of any state is a process collection, distribution (redistribution) and use monetary funds that ensure the practical implementation of the functions of the state and local governments.

The financial activity of the state and municipalities is necessary and integral part of the mechanism of social management, represents sectoral manifestation (variety) of state and legal activities. Ensuring the movement of funds in the interests of the whole society, the financial activity of the state and municipalities is public character. Regardless of who is a participant in specific financial legal relations (the state, a constituent entity of the Russian Federation, a municipality or their bodies, officials), in its essence, form and methods of legal regulation, financial activity is always public with the appropriate distribution of subjects of reference and competence.

The financial activity of the state consists in the legal behavior of the subjects of financial law, aimed at maintaining or improving the legal mechanism for regulating financial relations. The main directions of influence on the mechanism of financial and legal regulation by financial activities are law-creativity, law-realization and government coercion.

Financial activities states - it is the public activity of subjects of financial law based on legal norms to create an optimal mechanism for financial and legal regulation for the purpose of systematic accumulation, distribution and use of centralized and decentralized monetary funds of general importance.

Content of financial activity

Content The financial activity of the state is determined by the specifics of its object, which is financial law in all the variety of specific manifestations of legal norms, legal relations, legal regulation and legal consciousness. The result of financial activity is legally significant consequences, the occurrence of which is desirable for the state (the sphere of legal regulation of financial relations is being improved, positive financial legal relations are being formed).

The scope of financial activity is the responsibility of federal bodies, bodies of subjects of the Russian Federation and local governments.

Carrying out financial activities, the state solves two interrelated goals - statistical and dynamic.

Statistical the goal implies a certain “conservation” of the financial condition of the state, the preservation of the already achieved level of stability and balance in income and expenditure of centralized funds, interbudgetary relations, currency regulation, etc.

Dynamic the goal is aimed at the continuous process of legal improvement, reform and development of financial relations.

The main goal of the Russian Federation as a social state is to financially cover the costs of implementing socially ordered programs. This goal involves the implementation of the immediate (intermediate) goals of this activity: the collection by the state of the planned funds in its budgetary funds and the planned use of funds to solve government problems.

Financial activities are characterized by many characteristic features inherent in any legal activity.

Signs of financial activity (features):

a) mandatory participation of the state or municipalities represented by their competent authorities;

b) focus on making legally significant decisions through the implementation of the state's law-making function;

c) registration of the adopted legally significant decision in the relevant regulatory legal acts, which are of an official and generally binding nature;

d) the legal significance of its results not only for public entities (the state and municipalities), but also for other subjects of financial law;

e) its implementation in order to optimize and effectively obtain legally significant results in a strictly established manner, i.e. through the accumulation, distribution and use of state and municipal funds of funds.

Types of financial activities

Classification of financial activities can be carried out on several grounds:

Spheres of public relations covered by financial activities,

Subjects carrying out financial activities,

territorial levels,

Forms of financial activity

Functions and financial activities, etc.

Each of the types of financial activity has all the characteristics inherent in financial activity in general, but has its own specific features, which are manifested:

In a circle subjects(participants) and their financial competence (rights),

object of influence,

Action in time

Having specific goals.

Depending on the spheres of public relations, regulated by financial law, we can distinguish:

Budgetary activities of the state and municipalities;

Tax activity of the state and municipalities;

Credit activity of the state and municipalities;

Financial activities of state and municipal enterprises;

State activities in the field of compulsory insurance;

State and municipal activities in the field of extrabudgetary funds.

Depending on the territorial level on which the accumulation, distribution and use of finance is carried out, there are:

Financial activities of the state (of the Russian Federation and subjects of the Russian Federation)

Financial activity of municipalities.

The financial activity of a constituent entity of the Russian Federation is the exercise by it of functions for the systematic accumulation, distribution and use of funds of funds (financial resources) of a constituent entity of the Russian Federation in order to implement its tasks and functions.

The financial activity of the subject of the Russian Federation is carried out on the basis of the same principles, methods and forms as the financial activity of the state as a whole, but it has its own characteristics:

Expresses the state independence of the subject of the Russian Federation (within the framework of the Constitution of the Russian Federation);

The functions of accumulation, distribution and use of funds are carried out in order to ensure the public interests of the relevant subject of the Russian Federation;

The functions of the financial activity of a subject of the Russian Federation are carried out by specially created bodies on behalf of the corresponding region and on its behalf, as well as other bodies to which the subject of the Russian Federation transfers part of its powers in the field of financial activity;

Reflects the federal structure of the Russian state.

Features of the financial activity of the constituent entities of the Russian Federation are manifested in relations with the federal center and municipalities.

Financial activitiesmunicipalities — this is the implementation by the relevant municipality represented by the competent authorities of the functions of systematic accumulation, distribution and use of centralized and decentralized funds of funds in order to implement public tasks and functions of the local community, as well as delegated powers of the state.

The financial activity of municipalities is a historically established and public institution in the structure of the financial activity of the state and is characterized by the fact that in the course of its implementation, the accumulation, distribution and use of monetary funds are organized and practically carried out in order to fulfill the tasks provided for by the local community. society, and delegation of powers of the state.

A feature of municipal financial activity is the provision of financial resources for the fulfillment of goals and objectives, provided by the local community, and delegated powers of the state. The federal law “On the financial foundations of local self-government in the Russian Federation” obliges state bodies, when transferring their powers to the local level, to allocate appropriate financial resources for their implementation. The sphere (region) of municipal financial activity is represented by the finances of the respective territorial entity.

Local self-government bodies independently or with the participation of the state establish the procedure for the formation and use of centralized (within the framework of local self-government) and decentralized monetary funds.

Local self-government funds are created as a result of accumulation (mobilization) of funds through the taxation system, municipal loans, as a result of control over the spending of local budget finances, and voluntary contributions.

Methods of implementation of financial activities

Financial activities are carried out by a special apparatus on the basis of various methods(including incentives, restrictions and sanctions).

Depending on the participants in financial activities, the methods for its implementation are divided into two groups:

Methods of collecting (mobilizing) cash funds ( voluntary, obligatory and mixed);

Methods of their distribution and use.

1) Methods of gathering (mobilization) cash funds are divided into kinds:

a) tax method - used by the state to withdraw part of the income of citizens, state and non-state enterprises, organizations and institutions to the budget;

b) assessed contributions(payments) legal entities and individuals to the Pension Fund, legal entities - to the employment funds, social insurance, compulsory medical insurance, etc.;

in) voluntary attraction of funds in the form of deposits of the population in the bank, the purchase of bonds and other securities, state and municipal loans, lotteries, charitable donations;

G) collection of fees and charges, that is, fees for services provided by authorized bodies (judicial, customs duties, etc.);

e) with the help insurance method insurance funds are formed;

e) issue of money additional issue of money in circulation.

2) Distribution methods cash funds:

a) financing - planned, targeted, gratuitous and irrevocable issuance of public funds from the budget;

b) lending - this is a planned, targeted, but returnable and compensated issuance of funds in the form of bank loans;

in) payments insurance claims, pensions, allowances, winnings carried out from previously formed relevant funds;

G) settlements between different entities.

A set of homogeneous, interconnected in forms and methods of accumulation or distribution of funds, economic relations is commonly called financial institution, which include, for example, all relations in the field of the budget or all relations in the field of taxes or credit.

The ratio of methods of mandatory and voluntary payments depends on many factors: the political course of the state and local authorities, the need for financial resources, the standard of living of the population, etc.

At distribution funds are used financing and lending .

Financing it is intended for preservation of continuous and resuming industrial activity of the state-stvennyh and municipal enterprises. This is the provision of funds for the needs of expanded reproduction.

In a market economy, state and municipal authorities finance only targeted local programs. State and municipal needs are met at the expense of budget funds and extra-budgetary sources attracted to solve the tasks.

Except direct funding for economic development the state can use indirect financing in the form of tax incentives, foreign exchange funds left on preferential terms at the disposal of the enterprise, etc. Specific types, amounts and procedures for granting financial benefits are established by state authorities and local governments during the approval of a specific target programs.

Through the budgetary system, indirect state financing of important events and programs is also carried out.

Lending, like financing, provides the financial needs of the process of expanded reproduction, but differs compensatory, urgency and returnability. Loans from state and municipal funds are provided mainly to private enterprises, but there may be cases when state and municipal loans are also received by budgetary enterprises, institutions, and organizations.

The use of state and municipal funds is carried out through settlement operations , which may be in cash and cashless forms.

Financial activity is carried out by the state as protective , and regulatory ways, administrative and economic methods. In a market economy, the use of administrative methods in financial activities is declining. They are used in organic unity with economic methods. The regulation of the financial activity of the state and municipalities in modern conditions is aimed at strengthening the economic feasibility of any administrative decisions and at eliminating administrative elements in financial activities.

Bodies carrying out financial activities of the state

Financial activities are carried out by all state bodies and local self-government bodies, since the performance of the functions of the state and local self-government in all areas is associated with the use of finance.

Due to the difference in the tasks and legal status of certain state bodies and local governments, the scale of their financial activities and the degree of participation in it are different.

This is due to the different financial and legal status of management entities, which consists of three blocks:

Target - includes norms on goals, functions, tasks and principles of activity;

Organizational and structural - legal regulations governing the formation, reorganization and liquidation; structure; linear and functional subordination;

Competence - a set of powers and jurisdiction (competence in the field of planning, control, etc.).

In this regard, there are:

- bodies of general competence, exercising financial powers as one of the directions of their activities,

- bodies of special competence, created for the implementation of state functions for the formation, distribution and use of funds of funds.

Financial management bodies can be classified on various grounds.

Depending on the scope and nature of competence organs can be distinguished:

A) general competence , who manage the majority of industries in their field of activity (the Government of the Russian Federation, governments and administrations of the constituent entities of the Russian Federation);

B) special competence, which carry out sectoral, or intersectoral (functional), or mixed management;

Bodies of special competence are divided into:

- industry competencies - carry out management of individual areas or branches of management;

- intra-industry competencies - manage assigned areas of work within industries (for example, territorial bodies federal ministries in their directions)

- intersectoral (functional) competencies - perform general specialized functions for all or most branches and areas of management);

- mixed competencies, etc. e. bodies that have signs of both sectoral and intersectoral areas of activity.

In order to resolve subordinate issues governing bodies can be:

- one-man - in which the decisive power on all issues of their competence belongs to the leader who heads this body;

- collegiate - organizationally and legally united groups of persons who have priority in making decisions on all issues within the competence of these bodies ( state committees, federal commissions, services, supervision, Russian agencies).

In collegial bodies, decisions are made by the majority of their members, in combination with personal responsibility for their implementation, for managing the assigned areas of work. The head makes decisions on internal departmental issues.

The system of bodies of general competence is represented by the Federal Assembly of the Russian Federation, the President of the Russian Federation, the Government of the Russian Federation.

According to the principle of separation of powers, the prerogative of the legislative (representative) bodies of state power is the adoption of financial laws. In addition to the law-making function, the Federal Assembly of the Russian Federation and the legislative (representative) bodies of state power of the constituent entities of the Russian Federation exercise powers in the field of financial control.

President of the Russian Federation how the head of state ensures the coordinated functioning and interaction of state authorities in the field of finance, determines the main directions of the state's domestic and foreign policy, in accordance with which the financial policy is built. The President of the Russian Federation issues decrees and orders on the formation and execution of budgets, extra-budgetary state funds, financing of state expenditures at the federal level, monetary policy, organization of settlements, regulation of foreign exchange and other financial relations, organization of financial and credit system bodies, through the Main Control Directorate of the President The Russian Federation exercises financial control.

In order to improve the analytical and information support of the activities of the President of the Russian Federation on economic issues, including issues of national finance, budget, interbudgetary relations, etc., the Economic Directorate of the President of the Russian Federation was formed as part of the Administration of the President of the Russian Federation.

Executive public authorities (Government of the Russian Federation, governments or administrations of the constituent entities of the Russian Federation) take measures to implement financial laws, exercise law-making powers, adopting and issuing subordinate regulatory financial and legal acts, executing the budget under the control of legislative (representative) bodies and etc.

The Department of Public Finance, the Department of Economics, the Department of Financial Markets and Property Relations, the Department of International Cooperation, the Department of regional development and etc.

The credit activity of the state is closely connected with currency regulation and currency control , so the Department of Public Finance implements public policy on regulation of the market of precious metals and precious stones, carries out the formation and use of state resources of precious metals and precious stones, organizes assay supervision.

The Department of Public Finance is engaged in determining the main directions of monetary policy and its implementation, organizing money circulation, regulating the activities of credit institutions, improving the banking system, and restructuring credit institutions. The issues of conducting the Department of Public Finance also include the organization and regulation of state activities in the field of audit, insurance and accounting.

The functions of financial activity are also performed by federal executive authorities and executive authorities of the constituent entities of the Russian Federation, performing the functions of public administration. within certain industries or areas of government (ministries and departments). The same applies to similar bodies formed by local self-government (departments, administration departments, etc.).

Among the specialized bodies of financial and credit competence, the Ministry of Finance of the Russian Federation. It ensures the implementation of a unified financial, budgetary, currency and tax policy in the country, coordinates the activities in this area of ​​other federal executive bodies, issues instructions, guidelines and other documents on the organization of financial activities.

The subjects of the Russian Federation also create similar bodies (Ministries of Finance or financial departments). In the system of local governments there are financial departments or departments.

This system includes the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation and its subordinate territorial bodies for the constituent entities of the Russian Federation, cities (except for cities of district significance), districts and districts in cities.

The federal treasury bodies are entrusted with the following tasks:

1) organization, implementation and control over the execution of the federal budget, management of revenues and expenditures of this budget;

2) regulation of financial relations between the federal budget and state (federal) off-budget funds, financial execution of these funds and control over these funds;

3) implementation of short-term forecasting of the volume of state financial resources and their operational management;

4) management and servicing, together with the Central Bank of the Russian Federation, of the state internal and external debt of Russia, etc.

Bodies of the federal treasury interact with institutions Central Bank Russian Federation, other financial and credit institutions, tax authorities on the facts of violations for which criminal liability is provided, transfer materials to law enforcement agencies.

Representative bodies of local self-government have the right to create municipal treasury in order to manage the funds of the local treasury and service the execution of the local budget (Article 14 of the Federal Law "On the financial bases of local self-government in the Russian Federation").

In a special system stand out tax authorities- The Ministry of the Russian Federation for Taxes and Duties and the Federal Service for Economic and Tax Crimes of the Ministry of Internal Affairs of the Russian Federation (hereinafter - FSENP). The main tasks of the tax authorities are to ensure a unified system of control over compliance with tax legislation, over the correct calculation, completeness and timeliness of making taxes and other obligatory payments to the budget established by federal legislation and the legislation of the constituent entities of the Russian Federation.

In connection with these tasks, the tax authorities monitor compliance with legislation on entrepreneurial activity, the legality of transactions, the use of cash registers in the implementation of monetary settlements with the population, and also carry out currency control.

Activities in the field of taxation, within the framework of their tasks and functions, are also carried out by Federal Customs Service of the Russian Federation. Customs authorities enjoy the rights and bear obligations to collect taxes and fees when moving goods across the customs border, control the flow of funds to state non-budgetary funds, and bear responsibility established by law.

To the number others state financial and credit organizations include state non-budgetary funds (a system of bodies that manage the education, distribution and use of targeted financial resources).

Question 5: Composition and brief description of the financial and legal status of federal government bodies for which financial activity is the main

Question 6: Ministry of Finance of the Russian Federation: concept, tasks, main functions and powers

Question 7: Federal Treasury: tasks, functions, powers

Question 8: Federal services for financial and budgetary supervision: concept, tasks, functions, powers

Question 12: The concept of financial law. Features of the subject and method of legal regulation

Question 13: The place of financial law in the system of Russian law, its relationship with other branches of law

Question 14: System of financial law: concept, structure, brief description of its elements

Question 16: Financial and legal norms: concept, features, structure. Classification of financial and legal norms

Question 17: Financial legal relations: concepts, features, structure, classification grounds

Question 18: Subjects of financial law and financial legal relations: concept, groups, a brief description of their financial and legal status

Question 20: Types, forms and methods of financial control

3. Survey of individual aspects of financial activity.

Question 21: Powers of the Federal Assembly, the Government of the Russian Federation, the Federal Service for Financial and Budgetary Supervision in the field of financial control

Question 22: Accounts Chamber of the Russian Federation: concept, tasks, main functions, powers

Question 23: Audit: concept, place in the financial control system, tasks, legal regulation

1) By territory:

Question 25: The budget system of the Russian Federation: concept, composition, structure, principles of construction

Question 27: Budget legal relations: concept, features, classification. Subjects of budget legal relations: concept, groups, brief description

1) By nature:

Question 28: Budgetary rights of the Russian Federation, subjects of the Russian Federation and municipalities

Question 29: Distribution of income between the levels of the budget system of the Russian Federation: necessity, concept, legal framework, methods

Question 30: Interbudgetary transfers: concept, forms, terms of provision

Question 31: The concept of the budget process, its stages and principles. Brief description of the latest

Question 33: Expenditure obligations: the concept and procedure for distinguishing between the Russian Federation, subjects of the Russian Federation

Question 34: Budget classification: concept, composition, brief description. Role in the organization (streamlining) of the budget system

Question 35: The procedure for drawing up the federal budget

Question 36: Fundamentals of the budget execution procedure for all levels of the budget system of the Russian Federation

Issue 37: Procedure for consideration and approval of the federal budget

Question 38: The procedure for compiling, reviewing and approving a report on the execution of the federal budget

Question 39: The concept of off-budget funds as a link in the financial system of the Russian Federation. Budgetary and legal status of state non-budgetary funds for the Bank of the Russian Federation

Question 40: Financial activities of enterprises and organizations: concept, main directions, legal framework

Question 41: The concept of tax, collection. Their functions. Principles of establishment and collection

Question 42: The system of taxes and fees: the concept, the basis for their classification

Question 43: The concept of tax law. His system

Question 45: Legislation on taxes and fees: concept, composition

Question 46: Subjects of tax law: concept, groups, brief description

Question 47: Tax legal relations: concept, features, classification. Subjects of tax legal relations, their groups, brief description

Question 48: Forms of guilt in tax legal relations. Circumstances excluding the guilt of a person in committing a tax offense

Question 54: The concept of state and municipal credit. State and municipal debt: concept, forms

Question 56: Estimated budget financing: concept, principles, basics of order. The concept of estimates, budget list, their structure. The procedure for their preparation and approval

1) According to the construction method:

Question 57: The banking system of the Russian Federation: concept, composition, structure. Banks and non-bank credit institutions. Features of the current state of the banking system. Ways to improve it

Question 58: Tasks and powers of the Bank of Russia to regulate the activities of credit institutions

Question 59: The concept of the monetary system of the Russian Federation. Legal bases and principles of the organization of monetary circulation

Question 60: Rules for the circulation of cash in the country. Monetary unit, its carriers, money issue

Question 61: Organization of non-cash turnover in the country. Types of accounts, forms of payment. The role of the Bank of Russia in organizing cashless transactions

Question 62: The concept of currency, currency values, currency transactions in the currency legislation of the Russian Federation

1) Depending on the entities implementing them:

3) Depending on the freedom to carry out a foreign exchange transaction:

Question 63: Principles and tasks of currency regulation and currency control

Question 64: Legal basis for currency regulation and currency control

Question 65: Bodies of currency regulation, their powers

Question 66: The concept of a resident and a non-resident in the currency legislation, their legal status

Finance- funds accumulated in state funds for special purposes.

Finance- monetary funds of the state, its territorial subdivisions, enterprises and institutions, organizations.

cash funds- a separate part of financial resources, having a target direction and relative independence of functioning.

Finance Functions:

1) distribution- promotes the organization of a balanced and efficient production, the development of all its branches in accordance with the needs of society in order to most fully meet the needs of people. With the help of finance, the total social product and the national income are distributed;

2) control- lies in the fact that the state, using finance and financial categories, exercises control over the financial and economic activities of economic entities. With the help of finance, control is exercised over the production and distribution of material and social benefits in the country.

The totality of the links (institutions) that are part of finance in their interconnection forms fcountry's financial system.

Question 2: The financial system of the Russian Federation: the concept, structure, a brief description of its links (sub-sectors and institutions)

Financial system- a set of financial institutions, each of which contributes to the formation and use of appropriate monetary funds, and state bodies and institutions that carry out financial activities within their competence. The presence of various institutions within the financial system is due to the fact that finance covers the entire economy of the country and the social sphere with its influence.

The financial system of the Russian Federation includes:

1) the state budget system, consisting of the federal budget, the budgets of the constituent entities of the Federation and the budgets of local self-government;

2) off-budget special funds;

3) state and bank credit (all of the above institutions are classified as centralized finance, which are used to regulate the economy and

social relations at the macro level);

4) insurance funds (property and personal);

5) finances of business entities and industries related to decentralized finance, which are used to regulate and stimulate the economy and social relations at the micro level.

Heads the system of financial authorities Russian Federation Ministry of Finance of the Russian Federation, which is the executive body that ensures the implementation of a unified financial, budgetary, tax and currency policy and carries out general management of the organization of finance in the Russian Federation. The functions of financial activities are also performed government bodies of the Russian Federation and constituent entities of the Russian Federation, within the framework of their competence areas of management. At the same time, there is a system of bodies specially created for managing finances and exercising control in this area - this is a system financial and credit authorities(it includes the Ministry of Finance of the Russian Federation and the financial authorities of the constituent entities of the Russian Federation). The system of credit institutions is headed by Central the Bank of the Russian Federation, which is a government body and carries out state management in the field of banking. Accounts Chamber of the Russian Federation is the body of financial control over the timely execution of all articles of the federal budget. Federal Treasury controls the implementation of budgetary policy in general. Ministry of the Russian Federation for Taxes and Duties included, but the system of central government. The customs service is a source of replenishment of the state treasury, and heads it State Customs Committee.

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Topic 11. Finance and financial policy of the state

Finance and financial system. Unity of the financial system of the Russian Federation

The concept of finance. In the conditions of occurrence market relations the state, when managing society, actively uses such economic levers as finance, money, credit, taxes, etc.

Therefore, the study of the discipline “ Financial right” begins with the development of the concepts of finance, the financial system, financial activities.

In the economic and legal literature the concept of "finance" is considered in two aspects:

as a collection economic relations arising in the process of creating, distributing and using certain funds of funds necessary for the state to perform its tasks and functions;

as a collection cash funds mobilized by the state to carry out their tasks.

Finance- this is not the money itself, but the relationship between people regarding the formation, redistribution and use of funds of funds. Finance serves as an economic instrument for the distribution of the gross social product and national income. They are a means of controlling the production and distribution of wealth. As well as a means of stimulating the development of the state. At the same time, it must be borne in mind that finance and financial relations are necessarily monetary relations, but not all relations about money are financial. So, the money that serves the relationship of sale, supply, administrative fines, is not finance. These are public relations regulated by other branches of law: civil, administrative, etc.

The finances of the Russian Federation are economic relations for the creation, distribution and use of funds of the state, its territorial divisions, as well as enterprises and organizations necessary to ensure expanded reproduction and social needs, during which the distribution and redistribution of the total social product and control over satisfaction of social needs.

The financial system of the Russian Federation, its composition. The structure of finance as an integral category with its inherent common properties includes several interrelated links (institutions).

Financial institution - a group of homogeneous economic relations, interconnected in terms of forms and methods of accumulation or distribution of funds.

The totality of the links that make up the finances of the Russian Federation in their interconnection form the financial system of Russia.

The financial system of the Russian Federation consists of the following institutions:

the budget system with state and local budgets included in it;

· off-budget trust funds;

· finances of enterprises, associations, organizations, institutions, branches of the national economy;

property and personal insurance;

credit (state and bank).

The listed links of the financial system exist, respectively, both on federal level, and at the level of subjects of the Russian Federation, as well as local self-government.

The central place in the financial system of the Russian Federation belongs to the budget system, with the help of which the funds of funds of the relevant state and administrative-territorial entities are formed. The financial system of the Russian Federation also includes the finances of legal entities and individuals. When characterizing the finances of legal entities, it should be noted that they include such state non-budgetary funds that play an exceptional role in ensuring the social protection of citizens, such as the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the State Fund for Employment of the Population, Federal and territorial funds of compulsory medical insurance.

The financial system also includes non-state funds (federal and regional, for example, non-state pension funds); banking system funds; funds of insurance organizations; funds of public and regional organizations; funds of other legal entities.

local finance. The federal law “On the financial foundations of local self-government in the Russian Federation” dated September 25, 1997 No. 126-FZ determined the basic principles for organizing local finance. In accordance with the above federal law, local finances include local budget funds, state and municipal securities owned by local governments, and other financial resources. The formation and use of local finances is based on the principles of independence, state financial support, publicity and is carried out in accordance with the Constitution of the Russian Federation, the Federal Law “On the General Principles of Organizing Local Self-Government in the Russian Federation”, others federal laws, constitutions, charters and laws of the constituent entities of the Russian Federation, charters of municipalities, other legal acts local authorities.

Local finance is defined as a set of funds generated and used to address issues of local importance. Thus, local finances are included in the structure of the Russian financial system as its independent link.

Unity of the financial system of the Russian Federation. The independence of the subjects of the Federation should not go beyond the framework of the foundations of the federal financial policy, as well as the general principles of taxation and fees established jointly. The system of taxes levied in the federal budget, and general principles taxes and fees are established by federal law.

The unity of financial policy is a prerequisite for the unity of the economic space in the Russian Federation, guaranteed by the Constitution of the Russian Federation, for free movement financial resources(Article 75).

5. The system of bodies that carry out financial activities of the state.

6. Powers of the Ministry of Finance of the Russian Federation in the field of financial activities.

7. Concept, subject, method and system of financial law.

8. Financial and legal norms, their features and types.

9. Financial legal relations, their features and types.

10. Legal basis of financial control.

11. Types of financial control and bodies exercising it.

12. Basic methods of financial control.

13. State financial control.

14. The Accounts Chamber of the Russian Federation as a body of financial control.

15. Federal Treasury: legal status and powers.

16. Federal Service for Financial and Budgetary Supervision as a body of financial control.

17. Legal bases of audit.

18. State budget: Concept, legal essence, structure of the state budget.

19. Law on the budget. Its structure.

Part 1. General Provisions

21. Budget process and its stages.

23. Legal regulation of budgeting.

26. Legal regulation of interbudgetary relations.

27. Responsibility for violation of budget legislation.

28. Legal regulation of state revenues, their types.

29. Legal regulation of public spending, their types.

30. Taxes and fees: concept, functions and meaning. Classification of taxes.

31. The tax system of the Russian Federation.

33. General characteristics of tax legal relations. Subjects of tax legal relations, the basis of their legal status.

34. Elements of taxation, their characteristics.

35. Tax control: legal basis. Goals, objectives, forms of tax control.

36. Tax audits. Act of field tax audit.

37. Responsibility for committing tax offenses.

38. Appeal against acts of tax authorities and actions (inaction) of their officials.

39. State and municipal credit. Concept, forms, types, principles.

40. Legal regulation of state and municipal debt: concept, types and forms. Methods of public debt management.

41. Legal basis of the banking system of the Russian Federation.

42. Legal status of the Central Bank of the Russian Federation. Its powers as a body of banking regulation and supervision.

43. Subjects of financial legal relations.

44. Banking operations: types, licensing procedure.

45. Legal regulation of insurance of deposits of individuals.

46. ​​Issue right of the Central Bank of the Russian Federation.

47. Insurance Concept, meaning and functions.

48. Participants of insurance relations, interaction of insurers.

49. Types and objects of insurance, types of licenses.

50. Legal regulation of the state budget deficit.

51. Legal regulation of compulsory state insurance.

52. Legal regulation of insurance supervision.

53. Legal basis for the regulation of monetary circulation in the Russian Federation.

54. Legal basis for the regulation of cash circulation.

55. Legal basis for the regulation of non-cash money circulation.

56. Legal regulation of settlements in the Russian Federation.

57. Legal regulation of payments by letters of credit.

58. Legal regulation of collection settlements.

59. Legal regulation of payments by checks and payment orders.

60. The concept and structure of foreign exchange relations.

61. The concept, directions and bodies of currency regulation in the Russian Federation.

62. The concept and types of foreign exchange transactions.

63. Currency control: concept, directions and subjects.

64. Rights and obligations of bodies and agents of currency control.

2. Financial system of the Russian Federation Concept, principles, institutions.

Financial system- this is a set of financial institutions that carry out financial activities and institutions within their competence, each of which contributes to the formation and use of the corresponding monetary funds.

The financial system of the Russian Federation includes the following institutions:

The budget system, consisting of the federal budget, the budgets of the constituent entities of the Russian Federation, the budgets of municipalities. These include relations on the formation, distribution and use of funds to and from the budgets of the federal, constituent entities of the Russian Federation and municipalities. This link is the most mobile and accounts for the largest cash flow in the country.

Extra-budgetary target state and municipal funds - pension fund, fund of the state obligatory medical insurance, fund of the state social insurance.

Property and personal insurance.

State and bank credit.

Finances of business entities.

This system is formed by a set of financial institutions, i.e. groups of interconnected, homogeneous relationships. These include:

1. Public finances.

2. Finances of legal entities (institutions, organizations, enterprises with various forms of ownership).

3. Lending.

4. Insurance.

public finance form:

1. Budget system - i.e. the totality of the federal budget, budgets of subjects of the federation and local budgets.

2. Off-budget trust funds (Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund).

3. State loan.

Finance of legal entities consist of:

1. Finance of commercial enterprises.

2. Finance of public organizations engaged in non-commercial activities.

3. Finance institutions engaged in non-commercial activities.

Lending. This institution is formed by the relationship between commercial banks and persons who have concluded bank account agreements with them or bank deposit, attitudes about the provision of bank loans.

Insurance. This institution is formed by social insurance, personal insurance, property insurance, liability insurance, business risk insurance.

The principles of building a financial system can be different. At present, both Russia and most of the CIS countries have moved to building their financial systems on the principle of fiscal federalism, in which a clear delineation of functions between different levels of the system is carried out. For example, the government is completely independent in terms of goals relating to the nation as a whole - spending on defense, space, external relations of the state, and local governments finance the development of schools, public order, cleaning of settlements, etc.

The principles of building a financial system include:

♦ economic independence and a clear delineation of functions between individual parts of the financial system (federal, republican, regional). The government finances the solution of problems of national importance - defense, space, foreign economic activity; local authorities - the development of schools, communal institutions, public order organizations, etc. Local budgets with their income and expenses are not included in the state budget;

♦ the formation of the budget is carried out on a regulatory basis;

♦ interaction between the budgets of different levels within the state is built on the basis of agreements;

♦ The revenue part of the budgets is formed mainly through taxes.

The financial system is based on the following principles:

1) The principle of unity:

a. A single material base on which the formation of financial resources in various areas and links of the financial system takes place.

b. A unified regulatory and legal framework, with the help of which the management of all areas and links of the financial system is carried out.

c. United financial plans, which are compiled in various areas and links of the financial system and are interconnected by the main financial plan of the country - the budget.

2) The principle of the functional purpose of individual elements of the financial system, which is expressed in the fact that each link in the financial system has specific tasks, it performs its functions, and financial relations in these links are managed by certain management bodies.

Money.