The long-term budget period is characterized. Russia introduces long-term budget planning

Consider the features and feasibility long-term budget planning .

The need for long-term budget planning has been actively discussed in Russia over the past few years.

The first steps in this direction were taken in 2008, when the Draft budget strategy Russian Federation for the period up to 2023, and also accepted guidelines on long term planning budget spending, which determined the general approach to compiling long-term forecasts budget spending .

Key features of the budget strategy were formulated in the Budget Message of the President of the Russian Federation "On Budget Policy in 2008-2010": "... Budget strategy should be focused on promoting the social and economic development of the Russian Federation with unconditional consideration of the criteria for the efficiency and effectiveness of budget expenditures. The budget message identified the tasks that should be focused on in the formation and implementation of the budget strategy.

In 2008, by the Decree of the Government of the Russian Federation of November 17, 2008 No. 1662-r, it was approved The concept of long-term socio-economic development of the Russian Federation for the period up to 2020. However, in this document there was no section on questions financial support achieving the planned strategic goals and solving the set tasks.

A similar situation has developed with the approved by the Government of the Russian Federation The strategies for the socio-economic development of the federal districts until 2020

World financial crisis 2009-2010 pushed back the issue of formation long-term budget strategy. Wherein, the task of transition to long-term budget planning has not lost its relevance. This is evidenced by the Budget Message of the President of the Russian Federation " On the budget policy for the period 2013-2015».

In this message, it was noted that, along with the introduction of program budget , it is necessary to pay attention to the validity of the implementation mechanisms and resource provision government programs , their correlations with long-term goals of the socio-economic policy of the state.

The tool for such correlation should be Budget strategy of the Russian Federation for the period up to 2030, which determines the main features of the budget policy for various options for the development of the Russian and world economy.

In addition, according to The main directions of the budget policy for 2013 and the planning period of 2014 and 2015., the main objectives of the budget policy for 2013 also included the development long-term budget strategy for the period up to 2030

At the end of 2013, the Ministry of Finance of the Russian Federation developed Draft Budget Strategy of the Russian Federation for the period up to 2030

Long term budget planning carried out by forming the budget forecast of the Russian Federation for the long term, the budget forecast of the subject of the Russian Federation for the long term, as well as the budget forecast of the municipality in the long term if the representative body of the municipality has decided to form it in accordance with the requirements of the budget code. A long-term budget forecast is a document containing a forecast of the main characteristics of the relevant budgets (consolidated budgets) budget system of the Russian Federation, indicators of financial support for state and municipal programs for the period of their validity, other indicators characterizing budgets (consolidated budgets of the budget system), as well as containing the main approaches to the formation of budget policy for the long term.

The budget forecast of the Russian Federation, a subject of the Russian Federation for the long term, is developed every 6 years for 12 years or more based on the forecast of socio-economic development.

The budget forecast of the municipality for the long term is developed every 3 years for 6 years based on the forecast of the socio-economic development of the municipality.

The budget forecast may be changed taking into account changes in the forecast of social and economic development. The procedure for development and approval, the period of validity, as well as the requirements for the composition and content, are established by the government of the Russian Federation at the federal level, the highest executive body state power subject of the Russian Federation, local administration at the local level.

State and municipal programs are also plans, state. municipal programs are approved by the government of the Russian Federation, the highest executive body of the state. authorities, subject of the Russian Federation, local administrations of the municipality.

The timing of the implementation of these programs will be determined by them. The procedure for making decisions on the development of state. and municipal programs, the formation and implementation of these programs, are established in accordance with the regulatory legal acts, the government of the Russian Federation, the highest executive body of the state. authorities, the subject of the Russian Federation and the local administration of the municipality.

State. municipal programs must be brought into line with the law (decision) on the budget no later than 3 months from the date of its entry into force. For each state municipal program, an annual assessment of the effectiveness of its implementation is carried out. Based on the results of the assessment, a decision can be made on the need to terminate or change, starting from the next financial year, previously approved by the state. municipal program, including the need to change the volume of budget allocations for financial support for the implementation of state. municipal program.

Financial resources of the corporation: Own and borrowed.

Own funds - Depreciation, own funds, profit.

Attracted financial resources - loans, subsidies. loans.

Financial instruments Organizations fall into 3 groups:

1. Funding tools - where to get the money from

2. Investment tools - where to invest temporarily free money (stocks, bonds, precious metals, deposits, etc.)

3. and others. - insurance and leasing.

Corporations may enter into financial relationships with:

1. State (taxes, subsidies)

2. Other corporations, organizations

3. With physical. persons (for example, payment of dividends)

1. Long-term budget planning is carried out by forming a long-term budget forecast of the Russian Federation, a long-term budget forecast of a subject of the Russian Federation, as well as a long-term budget forecast of a municipal formation if the representative body of the municipal formation has decided to form it in accordance with the requirements of this Code.

2. A long-term budget forecast is a document containing a forecast of the main characteristics of the relevant budgets (consolidated budgets) of the budget system of the Russian Federation, indicators of financial support for state (municipal) programs for the period of their validity, other indicators characterizing the budgets (consolidated budgets) of the budget system Russian Federation, as well as containing the main approaches to the formation of budget policy for the long term.

3. The long-term budget forecast of the Russian Federation, a constituent entity of the Russian Federation, is developed every six years for twelve or more years based on the forecast of the socio-economic development of the Russian Federation, a constituent entity of the Russian Federation, respectively, for the corresponding period.

The budget forecast of the municipality for the long term is developed every three years for six or more years based on the forecast of the socio-economic development of the municipality for the corresponding period.

The budget forecast of the Russian Federation, a subject of the Russian Federation, a municipality for a long-term period may be changed taking into account changes in the forecast for the socio-economic development of the Russian Federation, a subject of the Russian Federation, a municipality for the corresponding period, respectively, and adopted law(decision) on the relevant budget without extending its period of validity.

4. Order development and approval, period actions and also requirements to the composition and content of the budget forecast of the Russian Federation, the subject of the Russian Federation, the municipality for the long term are established by the Government of the Russian Federation, the highest executive body of state power of the subject of the Russian Federation, local administration in compliance with the requirements of this Code.

5. A draft budget forecast (draft amendments to the budget forecast) of the Russian Federation, a subject of the Russian Federation, a municipality for a long-term period (with the exception of indicators of financial support for state (municipal) programs) is submitted to the legislative (representative) body simultaneously with the draft law (decision) on the corresponding budget.

6. Budget forecast(changes in the budget forecast) of the Russian Federation, a constituent entity of the Russian Federation, a municipality for a long-term period is approved (approved) respectively by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, local administration within a period not exceeding two months from the date of the official publication of the law ( decisions) on the respective budget.

Budget planning is carried out in accordance with the socio-economic policy of the state. During the budget planning process, financial policy, volume financial resources accumulated in budget, sources of funds, volume and directions of expenditures, value budget deficit, volumes and sources of external and internal borrowings to cover it, the value public debt and the cost of maintaining it.
Budget planning affects distribution processes in economy. In particular, the scale and proportions of the redistribution of income of enterprises depend on it. various forms property, sectors and sectors of the economy, the size of their savings, the amount of income tax coming from the income of the population, the share of income from enterprises and the population in budget revenues. One of the acute problems financial policy and budget planning is to determine the proportions of the federal budget and the budgets of the subjects of the federation in the total revenues and expenditures of the consolidated budget.
The system of financial plans for the duration of their action includes annual financial plans, long-term (medium-term) financial plans and long-term financial plans (budget projections).
Annual financial plans are financial plans for the coming year. The main indicators of the draft budget are the total volume income, overall volume expenses and budget deficit. Along with the total amount of revenues, the draft budget should contain budget revenues by groups, subgroups and income classification items. The total amount of budget expenditures should be distributed among the main recipients of budget funds in accordance with departmental classification, as well as sections and subsections of the functional and economic classifications. The expenditures also include funds from target budget funds and volumes financial assistance budgets of other levels of government. With regard to the federal budget deficit, in addition to its overall size, sources are defined in the project funding at the expense of domestic borrowing, the upper limit of the state debt as of January 1 of the year following the planned year, the limit of state external borrowing, the volume and list of external borrowing, the upper limit of the state external debt. The draft budget also defines the volumes loans granted to foreign states, international organizations and foreign legal entities .
Long-term (medium-term) financial plan. In developed countries, in recent decades, a transition to multi-annual planning has been carried out. As part of multi-year planning, the budget cycle begins with a review of the main parameters of the medium-term financial plan for the corresponding year approved earlier in the previous budget cycle, analysis of changes external factors and conditions, substantiation of changes made to the main budget indicators of the planned year, as well as adjustments or development of budget projections for subsequent years forecast period. At the same time, the medium-term financial plan is a forecasting and analytical document of the executive authorities or is approved by law, receiving the status of a multi-year (enlarged) budget. Thus, the budget for the next fiscal year is integral part perennial (usually three years) financial document. This, on the one hand, ensures the continuity of state policy and the predictability of the distribution of budgetary appropriations, on the other hand, allows them to make annual adjustments according to a clear and transparent procedure in accordance with the goals of state policy and the conditions for their achievement. In Russia, in accordance with the Concept of Reforming the Budget Process in the Russian Federation in 2004-2006, adopted by Decree of the Government of the Russian Federation of May 22, 2004 No. 2491, the preparation of a long-term financial plan is also being established. It is formed according to aggregated indicators budget classification simultaneously with the draft budget for the next financial year based on the medium-term forecast of the socio-economic development of the Russian Federation, a constituent entity of the Russian Federation or a municipality. It contains data on the predictive capacity of the budget to mobilize revenues, attract state or municipal borrowing and finance the main budget expenditures. The prospective financial plan of the Russian Federation is developed for three years (including the next financial year) and is annually adjusted taking into account the updated medium-term forecast of socio-economic development, while the planning period is shifted forward by one year. It allows you to link the annual financial planning with the medium term.
The purpose of developing a long-term financial plan is:
? determination of the expected medium-term trends in the development of the economy and social sphere;
? complex forecasting of financial consequences of developed reforms, programs, laws;
? identifying the need for and feasibility of future financial policy measures;
? tracking long-term negative trends for timely adoption of appropriate measures.
Medium-term financial planning in Russia is not without flaws.
When developing a medium-term (three-year) financial plan, only the annual budget is approved separately for each year. The data for three years are of a reference nature and are developed anew during the preparation of annual budgets. As a result, the predictability of budgetary allocations for the three-year period is lost and the basis of three-year planning for budget recipients is undermined. Obviously, in the future, the medium-term financial plan should acquire the status of a legally approved document. For this, the procedure and methodology for annual adjustment of previously adopted projects should be developed, the priorities of the medium-term state policy should be determined and the medium-term financial plan should be linked with them.
Allocated budgetary funds are formed on the basis of adjusting the amount of budgetary appropriations of previous years, with extremely poor consideration of the leading directions of development in accordance with the priorities of state and regional economic policy.
The mechanism for allocating funds based on the definition of goals, the results of the use of allocated resources and evaluation is practically not used. financial activities federal, regional and local authorities authorities. As a result, the activity of the authorities is focused mainly on the development of the allocated budget allocations, while it should be focused on achieving significant socio-economic results in priority areas.
In this regard, the Concept for Reforming the Budget Process in the Russian Federation in 2004–2006 provides for “shifting the focus of the budget process“ from managing budget resources (costs) ”to managing results by increasing responsibility and expanding the independence of participants in the budget process and the main managers and recipients (administrators) of budgetary funds within clear medium-term targets”. It is planned to establish long-term rolling limits of appropriations with their annual adjustment within the framework of the medium-term financial plan, the formation total amount appropriations (global budget) for certain functions and programs. Thus, the predictability of the volumes managed by the administrators of budgetary funds is increased. essence funding results-oriented is to allocate budgetary resources between budget administrators and budget programs based on or directly dependent on the achievement of specific results in accordance with medium-term priorities.
A long-term financial plan (budget forecast) is drawn up in order to determine fiscal policy for a longer period. Budget forecasting is based on the forecast of socio-economic development, calculations and analysis of the possible state of budget in the future, an assessment of trends and patterns of change, existing alternatives. Based on socio-economic and budgetary forecasts, the most favorable option for the development of a country or region is selected. In the course of forecasting budget revenues, the volume of financial resources and the possibility of attracting them to the budget are calculated for the territory as a whole, the forms of mobilization of financial resources are identified and evaluated, the impact of the tax burden and proposed methods is assessed. taxation on the development of production, the proportions of the distribution of income between the budgets of various levels of government are determined. Budget forecasting also makes it possible to assess the possible volume and direction of spending budget funds, the budget deficit and determine possible sources of its coverage.
The main documents used to draw up financial plans. The preparation of the draft budget is based on the Budget Message of the President of the Russian Federation, the forecast of socio-economic development for the next financial year, the main directions budget and tax policy for the next financial year, the forecast of the consolidated financial balance and the plan for the development of the state or municipal sector of the relevant territory.
The budget message of the President contains the planned budget policy of the country for the financial year. It is sent to the Federal Assembly no later than March of the year preceding the planned one.
The forecast of socio-economic development is compiled before the start of work on the draft budget on the basis of the results of socio-economic development for the past period and trends for the projected financial year. The results of state forecasting are used in making specific decisions in the field of the state's socio-economic policy by legislative and executive authorities. State forecasts of socio-economic development are developed for the year, medium-term and long-term prospects, based on complex analysis demographic situation, scientific and technical potential, accumulated national wealth, social structure, the external position of the Russian Federation, the state natural resources and prospects for changing these factors. The development of forecasts is carried out in general for the Russian Federation, for national economic complexes and industries economy, by region. Separately, the forecast for the development of the public sector of the economy is singled out. Forecasts of socio-economic development are based on a system of demographic, environmental, scientific and technical, foreign economic, social, as well as sectoral, regional and other forecasts of certain socially significant areas of activity. When developing forecasts, several of their options are provided, taking into account the probabilistic impact of internal and external political, economic and other factors. Forecasts of socio-economic development include quantitative indicators and quality characteristics development of the macroeconomic situation, economic structure, scientific and technological development, foreign economic activity, the dynamics of production and consumption, the level and quality of life, the ecological situation, the social structure, as well as the systems of education, health care and social security population.
Main benchmarks forecasts of socio-economic development used to develop the draft budget are the volume gross domestic product, its growth rate and expected level inflation. These indicators largely determine the amount of income public finance and above all the volume of tax revenues. At the same time, the forecast of socio-economic development should take into account projected changes in tax legislation and their impact on economic development and tax revenues.
The forecast of socio-economic development for the medium term in the Russian Federation in accordance with the Law "On State Forecasting and Programs for Socio-Economic Development" is developed for a period of three to five years and is adjusted annually. The medium-term forecast of socio-economic development expands the horizon and makes it possible to form an appropriate forecast of budget revenues and expenditures and take into account the impact of changes in tax legislation for this period. The forecast of socio-economic development for the medium term is subject to publication. The first Address after taking office of the President of the Russian Federation, with which he addresses the Federal Assembly, contains a special section devoted to the concept of the socio-economic development of the Russian Federation in the medium term. It characterizes the state of the economy of the Russian Federation, formulates and substantiates strategic goals and priorities of the socio-economic policy of the state, directions for the implementation of these goals, the most important tasks to be solved at the federal level, the most important target macroeconomic indicators are given that characterize the socio-economic development of the Russian Federation in the medium term. The Government of the Russian Federation is developing a program of socio-economic development for the medium term based on the provisions contained in the Message of the President of the Russian Federation. This program should include:
? assessment of the results of socio-economic development for the previous period and a description of the state of the economy;
? the concept of the program of socio-economic development for the medium term;
? macroeconomic policy;
? institutional transformations;
? investment and structural policy;
? agricultural policy;
? environmental policy;
? social politics;
? regional economic policy;
? foreign economic policy.
This program is officially submitted by the Government of the Russian Federation to the Federation Council and the State Duma.
The forecast of socio-economic development for the long term in the Russian Federation in accordance with the Law "On State Forecasting and Programs of Socio-Economic Development" is formed once every five years for a ten-year period. On the basis of the forecast of socio-economic development in the long term, the Government of the Russian Federation organizes the development of a concept for the socio-economic development of the Russian Federation in the long term. In this concept, options for socio-economic development are specified, possible targets socio-economic development, ways and means to achieve them. Forecasts of social and economic development for the long term create the prerequisites for the formation of a budget planning strategy. In order to ensure the continuity of socio-economic policy, the data of the forecast of socio-economic development and the concept of socio-economic development for the long term are used in the development of forecasts and programs for the socio-economic development of the Russian Federation for the medium term.
Long-term targeted programs.
Long-term targeted programs financed from budgetary funds or funds state off-budget funds, are developed and implemented by executive authorities or bodies local government and are approved respectively by legislative (representative) bodies and representative bodies of local self-government.
In the process of budgeting, a balance is formed financial resources. The balance of financial resources is the balance of all incomes and expenses of the Russian Federation, subjects of the Federation, municipalities and business entities on certain territory. The planned balance of financial resources of the Russian Federation, a constituent entity of the Russian Federation, a municipality and economic entities in a certain territory (forecast of the consolidated financial plan) is compiled on the basis of the reporting balance for the previous year in accordance with the forecast of the socio-economic development of the corresponding territory and is the basis for drafting budget. Budgetary resources and resources outside the budgetary funds are reflected in the consolidated financial balance sheet as its constituent parts.
main form budget planning is a budget process, which is the activity of drafting a budget, its consideration, approval, execution, preparation of a report on execution and its approval. Budget Process in the Russian Federation is regulated WithBudget Code, which defines the participants in the budget process and their powers, the procedure for drafting the budget, its consideration and approval, establishes the procedure for its execution, compilation and approval of the report on execution and financial control . The drafting of budgets is preceded by the development of forecasts for the socio-economic development of the country, regions, municipalities, sectors of the economy, as well as the preparation of consolidated financial balances on the basis of which executive authorities develop draft budgets. Drawing up and submission of draft budgets to legislative (representative) bodies is the prerogative of the Government of the Russian Federation, executive authorities of regions and municipalities. The direct compilers of the budgets are the financial authorities at the appropriate levels of government.