The stable functioning and development of a civilized society is based on the creation of minimum favorable conditions for the life of every person within him. The complex of actions on the part of the state and special bodies ensuring this optimal environment is called the social system. The basis of her successful work is stable financing and the correct spending of received payments. To solve these problems in most modern countries, special public funds of funds have been created. Further in the article we will analyze in more detail what these structures are.
Centralized and decentralized funds
Extrabudgetary structures, depending on their size, types of activities and methods of replenishment, are divided into two groups. The first includes centralized funds. They participate in the processes of solving socially significant programs at the federal level. In this group in the Russian Federation should be allocated state funds of social and compulsory medical insurance of the Russian Federation. One of the largest structures of this branch of the system is the RF PF. Cash funds can perform tasks to address social issues within a specific territory, industry. The sphere of their influence includes various problems of local importance. These structures are called decentralized state funds. These, for example, are associations created by regional authorities to solve local problems or that have arisen in a particular industry, the task of which is to solve problems specific to this sphere.
Decentralized monetary funds of state institutions
The modern financial system of the country is involved in the formation of these associations in various cases. Thus, decentralized state funds are created at enterprises. These are associations in which financing is carried out at the expense of the organization’s own money. Such companies operate not at the expense of the budget, but at the expense of their own profitable activities, while remaining in the ownership of the state. There are associations formed at the expense of state institutions. Due to the nature of their work, such entities cannot independently produce any products and, therefore, receive income from their activities. They work at the expense of funds coming from external sources of financing (state monetary fund). In most cases, such sources are formed in the department of a higher control body that regulates the work of this institution. Organizations financed from such funds are called budgetary.
Industry Associations
There are associations at the disposal of ministries and government agencies that regulate the industry or government at the federal level. The main task that such decentralized funds of the state carry out is the solution of the problems that have arisen in a particular industry or sphere of management. Their place in the financial state system is intermediate. They are located between the funds of state institutions and centralized. The main task of the controlling structures is the qualitative redistribution of funds received from the interim pool between their final consumers. The latter are state budgetary institutions. In turn, the funds received in these organizations are the basis for the formation of their own funds.
Assigning Associations
The decentralized funds of the state, which are formed at the expense of budget revenues, are the main source of financing for state institutions. In some cases, the option of receiving part of the money at the disposal of the enterprise, which exists through its own production activities, is possible. This situation arises during the development and implementation of special state development programs. In this case, the funds received are used to implement and implement a new project. Under such a system, finance managers are ministries and departments. At the same time, decentralized monetary funds act as an intermediate distribution mechanism of funds from the state system to the final recipients.
Distribution of funds in the defense budget
The most striking example of financing is the development of money in the defense sector of the country. The state lays certain items of expenditure in the general budget. He, in turn, is a centralized fund. Subsequently, money from these articles is allocated to the Ministry of Defense. It, in turn, forms its own fund of funds (industry). Further, the ministry distributes into smaller structural units (military units). These units, in turn, form their own funds. In the future, direct managers of funds (military units) spend money in accordance with the approved budget on the basis of operational management, while financing their activities.
Control bodies
Cash funds are only one element of the financial and economic system of the country. They cannot work autonomously, independently of other links. The state has created a special system in which each monetary fund is assigned an appropriate state agency. His tasks include:
- fundraising;
- their further distribution;
- organization of the use process;
- control over the application of finance;
- the implementation of penalties for the misuse of revenue and a number of other important functions.
Formation and distribution of funds in the republican budget
This structure is an important link in the national financial system. Many bodies take part in ensuring the uninterrupted work of the republican budget, each of which performs its specific function. The Ministry of Finance forms a draft future budget and submits it to the Government, which, in turn, submits it to the Parliament for consideration. Based on the results of the hearings, a special budget law is adopted. The government that approved the project of expenses and revenues is its main guarantor. Under his control, with the help of the Ministry of Finance, money is distributed to ministries and departments. They act as managers of budget revenues, at the level of which there is a redistribution of money between institutions and enterprises, the ultimate recipients of finance. The final use of finances takes place according to pre-approved target programs and estimates. Funds at all levels may flow unevenly depending on the replenishment of the budget as a result of taxes and other deductions.
