Public administration authorities. Management of state finance

The system of finance of the Russian Federation is areas and links of financial relations and related financial management bodies in the Russian Federation.

Management Financial Activities are subject to goals and objectives financial Policy, financial and associated legislation. Public power and authorities participate in the Office local governments.

Financial Management: Subjects and Objects

Financial management entities are a set of organizational structures that directly carry out management. According to the structure financial system RF by types of control objects distinguish

- Management of state and municipal finances, finances of the constituent entities of the Russian Federation;

- Financial management of economic entities (finance of enterprises and organizations, finance autonomous institutions and public funds, finance individual entrepreneursacting without registration of a legal entity).

Financial control elements are control

- budgets;
- extrabudgetary funds;
- insurance;
- Financial and credit institutions.

Controls:

- legislative bodies (make laws on finance and financial activities);
- Financial executive bodies in the Russian Federation (directly regulate and control financial processes);
- Financial apparatus of commercial and non-Profit Organizations, enterprises and institutions.

Financial Management Bodies in the Russian Federation

On general state level Financial management is carried out

1) President of the Russian Federation.

The function is the budget message (a message about the internal and foreign policy of the state, the formulation of the basic principles of financial policy for a certain period).

2) Parliament (State Duma, Federation Council).

- adoption of federal laws;

- statement federal budget and control over its execution.

3) Government of the Russian Federation.

The task is to develop the federal budget, state budgets and extrabudgetary funds.

4) Ministry of Finance of the Russian Federation.

The task is to implement financial policies.

5) federal tax Service.

Controls the correctness of the calculation and submission to the tax budget.

6) Federal Customs Service.

Controls the calculation and introduction of customs payments.

Along with the Federal Treasury, there is a cash execution of the budget. Responsible for the formation monetary policy.

8) Counting Chamber of the Russian Federation.


Controls the spending of federal funds in accordance with financial legislation.

Thus, the legislative and executive bodies carry out strategic.

The ministry, federal services and agencies are responsible for operational management. Regional and local financial management bodies in the Russian Federation are subject to national.

The impact of the work of controlling bodies on the economy

Government finance bodies in all countries only partly determine the development market economyHowever, this part is always enough missile. It includes:

Determination of priority activities in the state. The possibility of adjusting this sphere ensures the stimulating function of finance, due to which, when making certain decisions at the state level, it can be partly to form a local market.

Installation and further control of the rules of work in the domestic market, including legislative Base, priority spheres, tax press.

Security budget spheres States of the state: education, medicine and other things.

The resistance of the course is national currency.

Providing and controlling the work of enterprises in strategically important industries.

Formation and management of the state budget.

Stability of the banking system internal due to the control of the National Bank.

Excreting against economic crimes at all levels.

Analysis of the development of the economy, providing citizens of detailed monitoring data of various economic sectors.

There are spheres in which the influence of state bodies is slightly lower, among them:

Courses on. Here the important role will be played more and foreign policy factors for the state and only in some cases it can take control of monetary market manually. This usually happens in crisis periods.

Development of private banks and credit organizations (at the normal state of the market economy).

The activities of international corporations and funds, especially registered in other states.

The work of enterprises operating outside of strategically important areas.

Essence management of state and municipal finances

optimization Management Public Finance

Financial management is a set of incentives and punishments for the rapid solution to the tasks of the state policy.

The control object is a finance system through the regulation of a set of financial relations. Currently, in terms of decentralization of budgetary resources of the Russian Federation, practically not inferior to the majority of federation states, however, formally maintains extremely high, even, by the measures of unitary states, the centralization of fiscal powers. In addition, the contradictions between the decentralization of budgetary resources and the formal centralization of fiscal powers are exacerbated by the presence of a number of macro-economic problems, harsh differences in the budget security of regions and municipalities, the uncertainty of the budget status of municipalities. Controls are used in each sphere and in each link of financial relations specific methods of targeted impact on finance. At the same time, they are also inherent in uniform receptions and management methods.

Specific methods and forms of finance management serve:

Financial planning;

Forecasting;

Programming;

Financial regulation;

Operational management;

Financial control

State and municipal finances are cash relationsarising in the distribution process in connection with the formation money authorities and local governments and their use to meet the social needs of citizens, regulation of the economy, funding of national defense and law enforcement, management and other state expenses and municipalities. With the help of state and municipal finances The state authorities and local governments regulate social processes, affect the development of priority sectors of the economy, smooth out differences in the level of socio-economic development of individual territories of the country, etc.

Recently, a lot is referred to a change in the reform course, or rather, about adequate approaches to the financial strategy for the development of society. But it is not about the refusal of the basics of a market economy - in the models of the market economy there are always characteristic national-state features and distinctive features. The current situation in the Russian Federation clearly demonstrates the need to strengthen the regulatory role of the state in financial Sector Economy.

The main problems in the field of state and municipal finance are: Balanced by budgets of all levels and state extrabudgetary funds; Perfection tax system; improving the efficiency of using state and municipal property; Perfection budget federalism; Ensuring the unity of monetary and financial policies, strengthening financial control and others.

Public Finance Management System

The main methodological principles of financial policies and, accordingly, finance management are:

Dependence on the ultimate goal;

Macroeconomic balance of all branches of the economy;

Compliance with the interests of all members of society;

Using economic laws;

accounting for domestic and external economic and political conditions based on real possibilities.

The purpose of managing finance is to ensure sustainability and financial independence, manifested in macroeconomic balance, budget surplus, reducing public debt, the hardness of the national currency, and in the end in the growth of the welfare of the population.

Financial management system is presented in Fig. 1. As a result of the implementation of the Financial Policy, the Redistribution of GDP is carried out, providing conditions for economic and social development.

General management of the finance system is carried out by the highest authorities and management.

The President of the Russian Federation defines the goals of financial policy, signs a budget plan, has the right "veto" to financial legislation adopted by the Federal Assembly of the Russian Federation.

The Federal Assembly of the Russian Federation (Federation Council and the State Duma) establishes taxes, fees, non-tax payments, approves the federal budget, adopts financial legislation (Budget Code of the Russian Federation, tax code RF) et al.

The Russian government is developing a federal budget, acts as a coordinating financial management center.

4. Ministry of Finance of the Russian Federation (Ministry of Finance of Russia) is a central body that implements financial policies. It provides unity of financial, monetary and currency policies in the Russian Federation, coordinates the activities of other federal executive bodies.

5. The Federal Tax Service and the Federal Customs Service are monitored by the correctness of the calculation, completeness and timeliness of entering into budget funds of taxes, customs income, fees and other payments. Federal Agency According to government property management, organizes public property management in order to obtain incomes of non-tax ( rent, revenues from the sale state property). Federal Service for financial markets Controls the activities of the participants stock market, thereby promoting increasing revenues to the budget fund. The Federal Financial and Budget Supervision Service performs functions to control and oversight in the financial and budget sector, as well as the function of the body monetary monitoring. The Federal Financial Monitoring Service provides functions to counteract the legalization (laundering) of income obtained by criminal, and financing terrorism, as well as developing public Policy, regulatory legal regulation and coordination of activities in this area of \u200b\u200bother federal executive bodies.

Fig. 1. Public Finance Management System of the Russian Federation

6. The Bank of Russia system is an important body for the implementation of monetary and financial policies. The Bank of Russia is carried out along with the Federal Treasury of the Cash fulfillment of the budget, controls the activities of other credit institutions.

7. The Accounts Chamber of the Russian Federation monitors the fulfillment of financial legislation and the movement of federal funds. It is independent of the Russian government and accountable to the Federal Assembly of the Russian Federation.

Financial policy in the constituent entities of the Russian Federation, their administrative-territorial and municipalities carry out relevant financial institutions.

Financial planning is managerial activities to achieve balanced and proportionality in motion cash streams and financial resources, i.e. The optimal relationship between financial resources at the disposal of the state and income remaining in business entities.

Financial planning is composite part national economic planning is based on macroeconomic indicators The forecast of socio-economic development and is aimed at coordinating the activities of all financial system authorities. The relative separation of its individual links is predetermined by the need for system development. financial plansreflecting:

Features of forms and methods of education and use cash funds;

Industry and territorial redistribution of financial resources.

Financial plans are the source material for analysis financial situation States, information basis (base) for promising planning. The financial plans system allows you to identify objective relationships and long-term trends in the structure of the sources of financial resources (income of individuals and legal entities), as well as factors determining the development of these trends in the future. Currently special attention It is paid to medium-term financial planning (for two or three years) as a basis for the development of annual and promising budgets.

Financial forecasting is the foresight of the possible financial situation of the state, justifying the indicators of financial plans. Forecasts can be medium- (5--10 years) and long-term (more than 10 years). Financial forecasting is preceded by the Financial Plans Preparation Stage, it is intended to develop a concept of financial policy for a certain period of development of society. The purpose of financial forecasting is to determine the real possible amount of financial resources, their sources of formation and use in the predicted period. Forecasts allow the financial system authorities to outline different variants Development and Improvement of Financial Policy and Financial Policy Methods and Methods.

Financial forecasting suggests:

Construction of econometric models describing the dynamics of financial plans, depending on the factors defining (influencing) economic processes;

Correlation-regression analysis;

Direct expert assessment.

Financial programming is a financial planning method based on a software target approach. It is intended:

To establish priorities of government spending in the directions;

Enhance the efficiency of spending public funds;

Termination of financing in accordance with the choice of an alternative option.

The choice of the program variant depends, above all, from economic (resource) factors. This takes into account not only the scale, the value and complexity of achieving the goal, but also the size of the existing nestings, the expected total effect, the potential losses from not reaching the goal. Programming as an important method of coordination of short-term and long-term goals and measures in the field of financial policy is actively used in modern practice Financial planning.

State financial control in the Russian Federation is a set of actions and operations to monitor compliance with legislative and regulatory legal acts, norms, standards and rules for the use of public funds. The immediate subject of financial control is all cost indicators. The scope of financial control includes almost all operations performed using money. Financial control contributes:

Balance between the need for financial resources and the amount of cash funds;

Ensuring timeliness and completeness of execution financial obligations before the state budget;

Identifying domestic reserves and financial opportunities for financial resources;

The validity of the preparation and execution budget plan (budget control);

Efficient use Labor, Material and Financial Resources state enterprises and organizations, budgetary institutions;

Maximum revenue mobilization in budgets of all levels.

Thus, financial control solves complex and diverse tasks in various spheres of economic life of society. An important role in the implementation of effective financial control plays the level of organization of accounting in the country (accounting, budget, tax).

Introduction The relevance of the problem is that at the present stage
Development of Russia financial resources actively accumulated from one
branches in a friend; they are one of the key issues
Binding our country with others in the international arena.
Object of work: state bodies, in whose competence includes
Regulation of the financial sector of the Russian Federation.
Operation: Such authorities as the Federal Assembly,
Government of the Russian Federation, Ministry of Finance, Accounts Chamber,
Customs Committee of the Russian Federation and the structure of tax recovery.
The purpose of the work is to analyze the functions of state bodies,
managing finances.
Tasks of work:
- repaid the essence of the concept of "finance", their functions and steps;
- to cover what structures financial issues are accountable;
- Again the functions of all these organs and their difference from each other.
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1. The essence of the concept of "Financial Management" 1.1. Determination of the concept of "Financial Management"

1.2. Aspects of financial management

1.3. Functions of public finance management

2. Government Financial Management Bodies

2.1. President of the Russian Federation

2.2. Federal Assembly

2.3. Government of the Russian Federation

10. 2.4. Ministry of Finance

11. 2.5. Counting Chamber

12. 2.6. Tax authorities

13. 2.7. State Customs Committee.

14. Conclusion

15. List of sources used

Financial management is carried out through the use of the relevant management apparatus. General Financial Management is carried out by higher authorities and management: the President of the Russian Federation and its administration, the Federal Assembly, the Russian government.

President of the Russian Federation(Administration of the President of the Russian Federation) regulates the activities of financial bodies, has the right to impose a veto to financial legislation, signs the federal law About the federal budget of Russia, prepares and sends the federal assembly of the budget message.

Federal Assemblyapproves financial laws, considers the draft federal budget of Russia and approves the law on the federal budget.

Government of the Russian Federationforms the federal budget, is single Center Financial management, develops the conceptual foundations of financial policies.

The main body carrying out current government finance management is Ministry of Finance of the Russian Federation.

the main taskMinistry of Finance of the Russian Federation - the development of a unified state financial, credit, monetary policy, as well as politicians audit activity, accounting and financial statements, mining, production, processing of precious stones, customs payments, including the definition of customs duty of goods and vehicles. To fulfill its tasks, the ministry performs the following main functions: - development of the federal budget project and the forecast of the consolidated budget of the Russian Federation;

- forecasting and cash management planning and federal budget execution, drawing up a report on the execution of the federal budget and the consolidated budget of the Russian Federation;

- Financial control and supervision in the financial and budget sector;

- improving the methods of budget planning and the procedure for budget financing, methodical guidance in this area, as well as in the implementation and execution of the federal budget;

- Management of the state internal and external debt of the Russian Federation;

- implementation of the functions of the issuer of state valuable papers Russian Federation;

- Coordination of budget and monetary policies in accordance with the tasks of macroeconomic policies.

Self legal entityincluded in the Ministry of Finance of the Russian Federation, is Federal Treasury.

The structure of the Federal Treasury includes the General Directorate of the Federal Treasury, territorial bodies in the constituent entities of the Russian Federation, the federal treasury bodies in areas, cities and urban areas. When monitoring all revenues and payments of funds of budgets and extrabudgetary funds in the executive structure, the Treasury implements the functions of the cashier and the chief accountant. Information received from the Treasury allows the leadership of the Ministry of Finance of the Russian Federation and the Government of the Russian Federation to objectively assess the work of the authorities government controlled and optimize the distribution budget flows by ministries and departments.

Under management understand the element, the function of organized systems of various nature, ensuring the preservation of their defined structure, maintaining the mode of activity, the implementation of their programs and goals. In the financial and credit encyclopedic dictionary, the Finance Management Dictionary is treated as "Conscious Impact of Offices for Finance for Countries, Regions, business entities and financial processes, financial activitiescarried out in order to achieve and maintain balancenies, financial sustainability of the economy, receiving income, profits, financial support Solved economic and social tasks. "

In the Financial Management System, as in another managed system, the object and the subject of management is distinguished. Management objects are groups of financial relations, and subjects financial management bodies. To objects financial management You can also include the relationship between business entities on the distribution of income (joint funds, share, penalties and others; The relationship between insurance organizations, on the one hand, and business entities and the population, on the other hand, on the education and use of insurance funds; relations between business entities and higher organizations about the education and distribution of funds funds created by a higher organization; Relations within enterprises, institutions, organizations on the distribution of revenues, the formation of money income, savings, funds and their uses. Financial management facilities can also be classified according to the links of the financial system of the Russian Federation. On this basis, the following financial management facilities should be allocated: government finances, finance of economic entities and local finances.

Financial management entities are legislative and executive bodies and management in accordance with their competence in the financial sector. They are legally classified according to the links of the financial system. Thus, current management of public finances is carried out by the Ministry of Finance of the Russian Federation and its territorial bodies. Local Finance Management is carried out by the financial authorities of municipalities. Large business entities create specialized financial management bodies (finance departments, financial departments or departments), in small organizations in finance management functions. official duties economists are mainly the main accountants.

Financial planning and forecasting, financial analysis, financial control, financial resources, and other funds, as well as on the basis of using all these functions, finance, should be attributed to financial management functions.

Financial management is carried out through the use of the relevant management apparatus. General Financial Management is carried out by the highest authorities and management: the President of the Russian Federation and its administration, the Federal Assembly of the Russian Federation, the Russian government.

The main body carrying out current government finance management is the Ministry of Finance of the Russian Federation.

Management by the Ministry of Finance Russian Federation Finance Minister and his deputies. Before the introduction of the Decree of the President of the Russian Federation of March 9, 2004 No. 314 "On the system and structure of federal executive bodies", the Minister of Finance of the Russian Federation had five first deputies, including one State Secretary, and seven deputies. Organizational structure Russian Ministry of Finance included 28 structural units. Specialized Financial Management Functions carried out the following departments of the Ministry of Finance: Department budget Policy, Main Department of the Federal Treasury, Department tax Policy, Public domestic debt management department, sectoral financing department, budget loans and guarantees department, Department of State Financial Control, Department of Intergovernmental Relations, etc.

In accordance with the Regulation "On the Ministry of Finance of the Russian Federation", approved by the Decree of the Government of the Russian Federation of June 30, 2004 No. 329, the Ministry of Finance of the Russian Federation is the federal executive body that performs functions to develop public policies and regulatory legal regulation in the field of budget, tax, insurance, currency, banking activities, public debt, audit activity, accounting and accounting reports, production, processing and circulation precious metals and precious stones, customs payments, including the definition of the customs value of goods and vehicles, investing funds to finance the accumulative part of the labor pension, organization and holding lotteries, production and turnover of protected printing products, financial support public service, counteracting the legalization of income received by criminal, and financing terrorism.

The main task of the Ministry of Finance of the Russian Federation is the development of a unified state financial (including budgetary, tax, insurance, currency sphere, the scope of public debt), credit, monetary policy, as well as policies in the field of auditing, accounting and accounting reports, mining, production, processing precious metals and precious stones, customs payments (in terms of calculation and order of payment), including the definition of the customs value of goods and vehicles. To fulfill its tasks, the ministry carries out the following main functions:

Development of a federal budget project and the forecast of the consolidated budget of the Russian Federation;

Forecasting and cash management planning and federal budget execution, drawing up a report on the execution of the federal budget and the consolidated budget of the Russian Federation;

Implementation of financial control and supervision in the financial and budget sector;

Improving the methods of budget planning and the procedure for budget financing, the implementation of the methodological guidelines in this area, as well as in the preparation and execution of the federal budget;

Management of the state internal and external debt of the Russian Federation;

Functions of the issuer of state securities of the Russian Federation;

Coordination of the budget and monetary policy in accordance with the tasks of macroeconomic policies;

Other functions.

An independent legal entity in the Ministry of Finance of the Russian Federation is the Federal Treasury of the Ministry of Finance of the Russian Federation. For the first time, the treasury bodies appeared in Russia in 1863, when the Department of State Treasury was formed as part of the Ministry of Finance, which is the executive body carrying out the collection of state revenues, their storage and transfer monetary sums Of the county in the provincial treasury or in Gosbank. In Soviet Russia, after the 1917 revolution, the treasury bodies were abolished and created again only in 1992. The objectives of the treasury were effective management of income and expenses in the process of execution of the republican (subsequently - federal) budget of the Russian Federation, raising efficiency in financing state programs, strengthening the flow of admission, targeted and economical use of public funds.

The structure of the Federal Treasury includes the General Directorate of the Federal Treasury of the Russian Federation of the Russian Federation, territorial bodies in the subjects of the Russian Federation, the federal treasury authorities in areas, cities and urban areas. Treasury organs perform the following tasks:

Cash control on treasury accounts, preliminary and current control target use budget funds;

Make up a short-term forecast of the volume of resources of the federal budget;

Collect, processing and analyzing information on state finance status for state authorities and management;

Amendments about O. financial Operations according to the relevant budget;

Develop methodological and instructive materials on the execution of the relevant budget.

To perform these tasks, the federal treasury organs:

Cash fulfillment of the federal budget and disposal of funds on the relevant accounts in banking system, cash service budgets of constituent entities of the Russian Federation and local budgets, distribution of income between budgets of various levels;

The consolidated register of managers and recipients of federal budget funds, accounting for the movement of federal budget funds, collection, processing and analysis of information and reporting;

Conduct short-term forecasting of income and cash planning of the expenses of the federal budget.

When monitoring all revenues and payments of funds of budgets and extrabudgetary funds in the executive structure, the treasury is implementing the functions of the cashier and the chief accountant. The information received from the Treasury allows the leadership of the Ministry of Finance and the Government of the Russian Federation to objectively assess the work of government bodies and optimize the distribution of budget flows by ministries and departments.