And use them to perform the functions assigned to state and municipal authorities.
At the same time, it should be recognized that this mechanism was created and adapted for the centralized management of economic and social processes in the country. The change in the political system and economic foundations in the state, which was reflected in the Constitution of 1993, the new tasks facing the budgetary system, clearly highlighted the shortcomings of the current mechanism for managing public finances. The main drawback was that this mechanism was not focused on results management, but on cost management.
Ensuring economic and social stability in the state, increasing the efficiency of using budget funds demanded that budgetary reforms be carried out in the country.
The goals of these reforms are:
Budgetary reforms began in the early years of the transition to a market economy. Already in 1991, two fundamental laws were developed and published: “On the fundamentals budget device and the budgetary process in the RSFSR" dated October 10, 1991 No. 1734-1 and "On the fundamentals tax systems s in the Russian Federation "dated July 27, 1991 No. 146-FZ. They laid new foundations for the formation and functioning of the budget and tax systems of our state.
In 1991, instead of the classifications that were separate for the federal and territorial budgets, a unified budget classification was introduced, which combined in one document homogeneous incomes and expenditures of the federal, regional and local budgets.
An important stage in the reform of interbudgetary relations was the Law "On financial fundamentals of local government in the Russian Federation” dated September 25, 1997 No. 126-FZ, which regulated the formation and use of financial resources of local government, for the first time determined the composition of local finance and the principles of their formation, for the first time established that the formation of local budgets is based on state minimum social standards and social norms.
In 1997, a new budget classification was introduced to reflect changes in planning, execution and accounting. budget revenues and expenses.
In 1998, the Budget and tax codes who established the foundations of the current budget and tax systems, as well as the budget process.
Budget reforms have been and continue to be carried out in the following key areas:
Within the framework of the first direction, the Government of the Russian Federation, by Resolution No. 862 of July 30, 1998, approved the "Concept for Reforming Interbudgetary Relations in the Russian Federation in 1999-2001". The continuation of work in this direction was the "Program for the development of budgetary federalism in the Russian Federation for the period up to 2005", approved by the Government of the Russian Federation, and published in 2003. new edition Federal Law "On general principles local self-government in the Russian Federation” No. 131-FZ. The latter entailed the introduction of significant changes to the Budget Code. The main result of the reform of interbudgetary relations was the division of the levels of the budget system of Russia with the definition on a permanent basis for each of its levels of authority, income and expenditure obligations.
Within the framework of the second direction, the reform of the budget process began with the preparation and approval by the Decree of the Government of the Russian Federation "Regulations on the development of a long-term financial plan of the Russian Federation" dated March 6, 2005 No. 118, as well as with the preparation and approval by the Decree of the Government of the Russian Federation Federation in 2004-2006" dated May 22, 2004 No. 249. The same resolution approved the "Regulations on reports, results and main activities of budget planning entities". The Concept and the Action Plan approved by the Government of the Russian Federation for its implementation in 2004-2006. provided for the introduction of medium-term planning and performance-oriented budgeting, the introduction of a new budget classification and budget accounting , changing the procedures for drafting budgets by executive bodies and consideration by representative bodies of power .
The final step in reforming the budget system and the budget process was the adoption of the Federal Law of the Russian Federation "On Amendments to the Budget Code of the Russian Federation in Regard to the Budget Process and Bringing Individual Legislative Acts of the Russian Federation in Line with the Budget Legislation of the Russian Federation" dated April 26, 2007 No. 63-FZ, in which:
The Budget Code of the Russian Federation contains a new regulatory framework and mechanisms for implementing the tasks of reforming the budgetary system and, above all, the federal budget.
Main conceptual and structural features federal budget for 2008 and for the period up to 2010 were:
As part of the third direction of budget reforms, the tasks of optimizing the network of budgetary institutions, reorganizing them, introducing new forms of their financing, developing and using financing methods are being solved in the near future. budget spending results oriented. To this end, the Government of the Russian Federation in September 2003 approved the "Principles for Restructuring the Public Sector".
The final stage of budget reform should be a general reconciliation and elaboration of the entire set of legal acts in order to eliminate conflicts as much as possible, clarify and unambiguously interpret the terminological base of budget law. This is especially true of various by-laws, letters, instructions, explanations, etc. For example, in Art. 6 of the Budget Code, the consolidated budget is interpreted as a set of budgets of the budgetary system, with the exception of the budgets of state non-budgetary funds. And the Federal Treasury, in accordance with the instructions of the Ministry of Finance, maintains reports on the consolidated budget as a set of all budgets of the budgetary system and state budgets. off-budget funds. At the same time, a large amount of funds from the Stabilization Fund (the Reserve Fund and the National Welfare Fund) remain unaccounted for within the framework of the country's consolidated budget.
Russian President V. Putin:
“The main principle of the budget reform is the transition from managing budget expenditures to managing results. ‹…› Achieving the optimal level of government spending should become the basic principle of economic policy.”
(Message 2004.)
Budget reform - the introduction of new principles of budgetary regulation and the construction of new interbudgetary relations (see Interbudgetary Relations), aimed at creating a transparent and efficient system of public resource management.
The reform is being implemented in three main directions, outlined in the report of Deputy Prime Minister A. Zhukov "On the Basic Principles of the Financial and Economic Policy of the Government of the Russian Federation for 2005", which he spoke in the State Duma on September 29, 2004:
1. Separation of powers between budget levels, abolition of unfunded mandates and replacement of in-kind benefits with cash payments.
2. Program-targeted methods of planning, including for a longer period, increasing the efficiency of federal targeted programs.
3. Carrying out a large-scale restructuring of the network of budgetary institutions (see Reduction and restructuring of the network of budgetary institutions), most of which will change their status and receive the right to engage in commercial activities.
Deputy Head of the Government Staff A. Golovkov: “In the next two or three years, 6070% of budget expenditures will be carried out according to the program-target method, although it is difficult to break the thinking of officials who have long been accustomed to the struggle for the distribution of financial resources.”
In 2001-2008 there is and will be a process of fundamental change in the system of public finance management.
The essence of the new model of public finance management is to create a sustainable interest and incentives for the participants in the process to achieve specific, measurable, socially significant results. The budget system should be unified in terms of the implementation of generally recognized principles and rules. But the management of budgetary funds should be decentralized, that is, carried out by independent and to some extent competing administrators of budgetary funds. different types forced to constantly prove that it is they who provide the most transparent and effective use taxpayers' funds for the production of public services.
To solve this problem, it is necessary to carry out "optimal decentralization" of public finance management at three levels. The first, macrolevel, is the reform of interbudgetary relations, which is the delimitation of budgetary powers between the levels of the budgetary system, federal, regional and local public authorities. The second, meso-level, is the reform of the budget process - the delimitation of budgetary powers between the highest executive authority, the financial authority and the "linear" executive authorities. The third, micro-level, is the reform of the budget network - the delineation of budgetary powers within each executive authority, between the ministry, its subordinate services and agencies, state (municipal) institutions and other organizations directly providing budgetary services.
Reform of interbudgetary relations: differentiation of resources and powers
The essence of the research carried out in 2003-2004 reform of interbudgetary relations consists in separating the levels of the budget system with a clear definition on a permanent basis of their obligations and revenue sources and, most importantly, the powers to regulate them.
The main result of the reform is the transition from “soft” to “hard” budget constraints for each level of the budget system, with a real expansion of the legislatively established budgetary autonomy of subnational authorities. This means refusing to withdraw resources from lower budgets through the norms of deductions from “regulatory” taxes or through the imposition of additional spending obligations that are not secured by funding sources (“unsecured mandates”), the distribution financial assistance while maintaining incentives for increasing tax potential and saving budget funds, the elimination of the most subjective form of financial support for budgets of other levels - budget loans, an opportunity, albeit more potential than real, for insolvent regions and municipalities of the regime of forced financial recovery (temporary financial administration).
Main innovations new system are as follows.
1) In accordance with the reform of local self-government, two levels of local budgets are introduced - the budget system of the Russian Federation becomes a four-level one.
The complexity of implementing this innovation is greatly exaggerated. Since the mid-1990s, 22 constituent entities of the Russian Federation have already had two levels of local budgets, while another 15 have local budgets at the level of settlements. In the remaining regions, at the level of settlements, there are estimates and people who deal with them. Thus, it is proposed only to legalize what is already functioning today, only outside the uniform rules and procedures.
2) Clear rules for the delimitation of expenditure obligations are established.
The level of government that establishes spending obligations should provide them financially either directly at the expense of its budget, if this is within its powers, or by transferring subventions to lower authorities when delegating powers. Until 2005, the most common “unsecured mandate” scheme, when the spending obligation was established, as a rule, by federal law, and its financial support was entrusted to the budgets of other levels, is prohibited by law.
the federal law 122-FZ brought the bulk of federal legislation in line with these principles, abolishing a huge array of "unsecured federal mandates."
3) The financial independence of subnational authorities is expanding significantly.
Three fairly large regional taxes are assigned to the subjects of the Russian Federation (transport, property of organizations and gambling business). In addition, the federal income tax in the part of the 4% rate regulated by the constituent entities of the Russian Federation is actually a regional tax. At the settlement level, there are also two significant local taxes - land and property taxes. individuals. Concerning municipal districts, their tax autonomy will be provided by the authority to regulate UTII, which, nevertheless, does not formally apply to local taxes. In addition, the tax autonomy of local self-government bodies will be partially supported by a new self-taxation regime for budgetary practice. Active and responsible use of this new tool – The best way prove in practice that municipalities really need greater tax autonomy and that they can effectively manage it.
At the same time, at this stage of development of the budget system, it was not possible to implement the principle of “one tax - one budget”, according to which federal taxes should go to the federal budget, regional - to the regional, local - to the local. Therefore, the Budget Code of the Russian Federation, and not the annual laws on the budget, establishes the fixing of deductions from federal taxes to the budgets of the constituent entities of the Russian Federation and local budgets. For local budgets, these standards are the minimum guaranteed. The subject of the Russian Federation, by its laws, has the right (and in relation to at least 10% of personal income tax - is obliged) to transfer to local budgets additional deductions from federal or regional taxes. At the same time, the tax revenues of regional budgets are deliberately formed with a certain “excess” compared to spending obligations, so that the constituent entities of the Russian Federation have the opportunity to either transfer them to local budgets (by choice - district or settlement), or send them to equalize budgetary security. municipalities.
As a result of these innovations, there will be a replacement of “regulatory” tax revenue fixed income on a permanent basis.
This means that regional and local budgets will become more independent. Outwardly, this may not be noticed, since the average subsidization of local budgets, apparently, will increase. However, the bulk of municipalities' current tax revenues are regulatory revenues, which are essentially a form of subsidies. Therefore, the quality of tax revenues of local budgets will improve sharply, with a real strengthening of their financial independence.
4) New forms and principles of distribution are legally fixed intergovernmental transfers.
Basically, these innovations relate to transfers to local budgets, since with regard to interbudgetary transfers to the constituent entities of the Russian Federation, we are talking only about legislative consolidation of the already existing since 2001-2002. mechanisms and funds. Starting from 2006, it is proposed to spread, as a new system of interbudgetary relations is established, similar approaches to interbudgetary transfers within the constituent entities of the Russian Federation.
The general scheme of the new regional budgetary legislation allows the constituent entities of the Russian Federation to choose between two strategies for regulating interbudgetary relations: their focus on economic efficiency(fixing uniform standards for contributions to local budgets) or social justice (leveling the budgetary security of municipalities).
Of course, it will take some time for the practical debugging of the new system of interbudgetary relations. But the real need to make any significant amendments in the adopted in 2003–2004. basic legislation may not be in place until fiscal year 2009 at the earliest. In the coming years, it is necessary to ensure stability, albeit not in all perfect, but accepted rules of the game, to accumulate practical experience in their application, to create a new statistical and reporting base, to establish monitoring of the regulation of interbudgetary relations by the constituent entities of the Russian Federation, to provide them with the necessary methodological support.
Do the just adopted draft law on introducing a “transitional period” for the implementation of the reform of local self-government and the introduction of a new system of interbudgetary relations in the constituent entities of the Russian Federation and other similar proposals being considered by the State Duma of the Russian Federation mean a revision of the goals and principles of the reform? In my opinion, no. While all amendments concern transitional provisions adopted laws specifying the terms and procedure for the entry into force of their individual provisions. At the same time, the constituent entities of the Russian Federation have the opportunity to apply new mechanisms for regulating interbudgetary relations in a "leading" mode. Those subjects of the Federation that make such a decision will certainly receive a strategic gain, since the system of interbudgetary relations that meets the requirements of “optimal decentralization” is one of the most significant and, unfortunately, so far underestimated factors not only in improving the efficiency of the public sector, but also in sustainable economic development. growth.
Reforming the Budget Process: Medium-Term Performance-Based Budgeting (RPB)
Its essence is the transition to medium-term financial planning with a significant expansion of the powers of "linear" ministries and their reorientation from the "development" of annually allocated, as a rule, on the basis of indexation of expenditures divided into hundreds of items, to the achievement of specific and measurable results.
The implementation of this reform is carried out in accordance with the government's Concept for reforming the budget process in five areas.
1) Reform of budget classification and budget accounting.
It is necessary to bring the budget classification closer to international standards, to introduce the principles of management accounting and the phased introduction of elements of the accrual method necessary for a complete assessment of the cost, and hence the comparison of the effectiveness of budget programs and the activities of government bodies in general. It is planned to introduce amendments to the Budget Code of the Russian Federation, providing for the rejection of the approval of the budget classification by a separate federal law, the approval of the main (uniform for all budgets) positions directly by the Budget Code of the Russian Federation, the definition of the composition of target articles and types of expenditure by each level of government.
2) Transition to medium-term financial planning.
When forming a promising financial plan of the Russian Federation for 2006–2008 and the draft federal budget for 2006, a number of budget planning innovations were experimentally tested: separate planning of existing and assumed obligations, the formation of marginal expenditures of the budgets of budget planning entities for three years, a clear linkage of the budget for the next year with the three-year financial plan. In the future, they are expected to develop - up to the transition, ultimately, to a multi-year budget.
3) Evaluation and planning of the effectiveness of budget expenditures.
This work is carried out as part of the preparation and examination of annual reports of budget planning entities on the results and main areas of activity, monitoring the effectiveness of federal targeted programs, analytical grouping of expenditures according to the goals and objectives of the activities of executive authorities, and developing quantitative indicators of the effectiveness of budget expenditures.
4) Experiment on the implementation of the COLLECTION.
Due to objective and subjective reasons, the reform of the budget process, obviously, cannot be carried out at the same pace in different ministries. Since 2005, an experiment has been conducted in nine federal departments selected on a competitive basis to accelerate the introduction of FAT methods. It is advisable to maintain this approach of supporting budget reform programs, which has proven itself well within the framework of the Regional Finance Reform Fund.
5) Changing the order of consideration of budgets.
The transition to the SBOru will require a change in the procedure for considering the draft federal budget. It is proposed to organize it in three readings: the subject of the first reading will be the main characteristics of the budget (revenues, expenditures, surplus/deficit) and the distribution of expenses for the fulfillment of existing obligations; second reading - distribution according to priorities public policy budget funds of assumed obligations; third reading - the draft budget as a whole.
At the same time, a number of significant issues still remain outside the framework of the Concept of reforming the budget process.
As shows international experience, reforming the budgeting process in accordance with the principles of the GAAP reinforces the need to concentrate functions on economic forecasting, medium-term financial planning, development of priorities for the use of budgetary resources in one body, which in most developed countries the ministry of finance (treasury) acts.
Probably, it will not be possible to do without changing the procedure for executing budgets. Gradual expansion of the powers of the main managers of budgetary funds, consolidation of the positions of the consolidated budget list, the possibility of introducing its additional sections at various levels of management, the possibility of concluding long-term contracts - possible options reforms in this area.
At the same time, the right to make independent financial decisions must be earned and confirmed. Regular assessment required financial management in all the main managers of budgetary funds and depending on its results - the definition of their budgetary powers and the degree of financial independence.
Conducting such an assessment, managing the activities of internal financial control should become one of the new functions of financial control bodies.
Finally, it seems that it will be necessary to change internal organization and, in part, the functions of financial authorities. Units interacting with “linear” ministries should be organized not according to a functional (“spending section”), but departmental principle, dealing primarily with issues of registers of expenditure obligations, monitoring the budget network and plans for its restructuring, assessing the effectiveness of budget expenditures and the quality of financial management.
Reform of the budgetary network:
financing of public services
The reform of interbudgetary relations and the reform of the budget process are not needed in and of themselves. They affect only authorities of different levels and types, while consumers of budgetary services interact primarily with budgetary institutions. Decentralization of public finance management at the macro and meso levels creates the prerequisites and conditions for the most difficult part of the budget reform - the reorganization of budgetary institutions, "micro-decentralization" of public finance management, "denationalization" of the production of a significant part of budget services
The current budgetary and legal status of budgetary institutions does not allow us to count on any effective provision of budgetary services due to the presence of deep internal contradictions between the subsidiary responsibility of the state and the uncontrollability of "extrabudgetary" obligations of budgetary institutions, formally equal legal status and actually different financial and economic status of budgetary institutions. institutions, formal free and generally accessible and real paid and selective provision of budgetary services. For some budget organizations their current status is too "hard", forcing them to function in an informal mode, for others too "soft", diverting them to activities not related to the main functions.
In accordance with the “Principles for Restructuring the Public Sector” approved by the Government of the Russian Federation in October 2003, the reform of the budgetary network provides for two types of measures linked in content and timing.
First, it is proposed to tighten the regime for the use of budgetary funds for budgetary institutions: all extrabudgetary income should be planned as part of the budget and used only through a single estimate, limits on budgetary obligations and a personal account in the treasury. At the same time, one must proceed from the fact that a significantly smaller number of institutions should remain in this status than now.
Secondly, opportunities must be created for the transformation of budgetary institutions into organizations of other organizational and legal forms (autonomous institution, autonomous non-profit organization). Such organizations will not be included in the register of recipients of budgetary funds, they will have their own bank accounts, the state will not be held liable for their obligations. Extra-budgetary funds and their own revenues, in addition to budgetary financing for the actually provided budgetary services, upon their provision, these institutions can keep and dispose of them at their own discretion (subject to the statutory goals). At the same time, they will have the right (and sometimes guarantees) to receive budget financing for the provision of budgetary services in the form of a state (municipal) task, per capita financing, etc.
Unified logic of budget reform
At each level of decentralization, one can find the same elements in respect of which it is necessary to implement similar measures: to clearly and maximally “rigidly” delimit powers and resources, and also to create competitive conditions supported in the initial period by additional (“direct”) incentives and “ sanctions."
If these reforms are carried out consistently, then by 2008 the foundations for a fundamentally new, much more efficient model of public finance management will be created.
As a result of studying this chapter, the student should:
know
be able to
master the skills
– calculation of the maximum volume of federal budget expenditures in accordance with the "budget rules".
Key Concepts
Medium-term budget reform programs, Delivery system reform public services, The Program for Improving the Efficiency of Budget Expenditures
The main results of the implementation in the 2000s. medium-term budgetary reforms, the basic directions of which were formulated in the program documents approved by the Government of the Russian Federation (the Concept of reforming interbudgetary relations in the Russian Federation in 1999–2001, the Program for the development of Federal Treasury for 2000–2004, the Program for the Development of Budgetary Federalism in the Russian Federation for the Period up to 2005, the Concept for Reforming the Budget Process in the Russian Federation in 2004–2006, the Concept for Improving the Efficiency of Interbudgetary Relations and the Quality of Management of State and municipal finance in the Russian Federation in 2006–2008) became:
In 2010–2012 The development of the budget system of the Russian Federation continued within the framework of the Program of the Government of the Russian Federation to improve the efficiency of budget expenditures for the period up to 2012.
Significant progress has been made in most areas of its implementation:
1) improving the long-term balance and stability of the budget system of the Russian Federation. As a result of a weighted budget policy, including the use of a conservative oil price forecast and limiting the increase in spending to the increase in non-oil and gas revenues, the federal budget deficit and non-oil and gas deficit decreased, respectively, from 6.0% and 13.7% of GDP in 2009 to 0.1% and 10.5 % of GDP in 2012, while the volume of the Reserve Fund increased from 1.7% of GDP in 2010 to 4.5% in 2012.
In 2012, Federal Law No. 268-FZ of December 25, 2012 "On Amendments to the Budget Code of the Russian Federation and Certain Legislative Acts of the Russian Federation Regarding the Use of Oil and Gas Revenues of the Federal Budget" was adopted, which establishes the rules for determining the maximum volume of federal budget expenditures when base price on oil in order to reduce the non-oil and gas deficit and accumulate market-driven oil and gas revenues in sovereign funds (" budget rules"). The draft federal budget for 2013 and for the planning period of 2014 and 2015 was formed in accordance with the indicated rules;
A draft of a new structure for the classification of budget expenditures of the budget system of the Russian Federation has been prepared, which provides for the integration of the program component (at the level of target items) into the structure of the budget classification of the Russian Federation.
With the methodological support of the Ministry of Finance of Russia, the implementation of the program structure of budgets at the regional level continued.
In 2011, a number of subjects of the Russian Federation (for example, the Republic of Komi, the Republic of Sakha (Yakutia), Bryansk, Vologda, Sakhalin region) has already committed to the formation of state programs of the constituent entities of the Russian Federation, and the Moscow budget for 2012 was adopted in a program format. In 2011, in 26, and by the end of 2012 already in 38 subjects of the Russian Federation, the expenditures formed under the programs accounted for more than 50% of the expenditures of the respective budgets;
5) optimization of the functions of state (municipal) administration and increasing the efficiency of their provision. In 2010–2012 a fundamental reform of the system of rendering state and municipal services was carried out.
Two basic Federal Laws of May 8, 2010 No. 83-Φ3 "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions" and No. 210-FZ of July 27, 2010 "On the Organization of the Provision of State and municipal services.
On January 1, 2012, the official website of the Russian Federation began its work in the information and telecommunication network "Internet" for posting information about state (municipal) institutions (bus.gov.ru).
After the end of the transitional period established for changing the legal status of budgetary institutions from January 1, 2011 to July 1, 2012, financial support for the activities of budgetary and autonomous institutions is carried out by providing these institutions with subsidies for the implementation of state (municipal) tasks. Financial support for the activities of a public institution is carried out at the expense of the appropriate budget of the budget system of the Russian Federation and on the basis of a budget estimate;
At present, the official website of the Russian Federation is already functioning on the Internet for posting information on placing orders for the supply of goods, performance of work, and provision of services (zakupki.gov.ru).
The practice of substantiating budget allocations for federal budget expenditures for the purchase of goods, works, services in conjunction with the range of products and services planned for purchase, their cost and natural indicators has been introduced.
As part of measures to improve the legislation of the Russian Federation in the field of state and municipal procurement, Federal Law No. 44-FZ of 05.04.2013 "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" was adopted, providing for:
Along with the positive results of the implementation of the Program for Improving the Efficiency of Budget Expenditure, a number of shortcomings, limitations and unresolved problems remain in the field of public finance management, including:
In general, the prevailing in this area legal regulation and methodological support have a number of gaps and internal contradictions, and law enforcement practice may significantly deviate from the principles and mechanisms provided for by regulatory legal acts and methodological documents.
At the same time, public financial management continues to be largely focused on establishing and enforcing formal procedures, without creating sustainable incentives and tools to improve the efficiency, transparency and accountability of the use of budgetary funds in relation to the goals and results of public policy.
Based on this, the goal of the new stage of budget reform is to increase the efficiency, transparency and accountability of the use of budget funds in the implementation of the priorities and goals of socio-economic development by completing the formation of a modern regulatory and methodological framework for regulating budget legal relations, primarily through the development and implementation of a new edition of the BC and improvement of the law enforcement practice that implements it.
To achieve it, it is proposed to ensure the solution of the following main tasks:
Legislative consolidation of the emerging principles of public finance management will be carried out during the preparation and phased introduction of a new edition of the BC.
The solution of the listed tasks will be carried out within the framework of the system of state strategic planning documents that is currently being formed.
The organization of the implementation of these activities will be carried out within the framework of the relevant state programs of the Russian Federation in accordance with the prepared draft Program for improving the efficiency of managing public (state and municipal) finances for the period up to 2018.
The mechanism for managing public finances in our country, which has been operating for many decades, as a whole, ensured the centralization financial resources in the budgetary system of the state and use them to perform the functions assigned to state and municipal authorities. But this mechanism was created and adapted for the centralized management of economic and social processes in the country. The change in the political system and economic foundations in the state, which was reflected in the Constitution of 1993, the new tasks facing the budget system, revealed the shortcomings of the current mechanism for managing public finances. The main drawback is that this mechanism is not focused on results management, but on cost management.
Ensuring economic and social stability in the state, increasing the efficiency of the use of budgetary funds required the implementation of budgetary reforms in the country.
The purpose of these reforms:
Budget reforms began in the early years of the transition to market economy. Already in 1991. two fundamental laws were developed and published: “On the Fundamentals of the Budgetary Structure and Budgetary Process in the RSFSR” dated October 10, 1991. No. 1734-1 and "On the fundamentals of the tax system in the Russian Federation" dated July 27, 1991. 146-FZ, which laid new foundations for the formation and functioning of the budget and tax systems of our state.
An important stage in the reform of interbudgetary relations was the Law "On the financial foundations of local self-government" dated September 25, 1997. 126-FZ, which regulated the formation and use of financial resources of local self-government, for the first time determined the composition of local finances and the principles of their formation, and established that the formation of local budgets is based on state minimum social standards and social norms.
In 1997 a new budget classification was introduced, reflecting changes in the planning, execution and accounting of budget revenues and expenditures. In 1998 The Budget and Tax Codes were adopted, which established the foundations of the current budget and tax systems, as well as the budget process.
Budget reforms have been and continue to be carried out in the following key areas:
Within the framework of the first direction, the Government of the Russian Federation by Decree of July 30, 1998 No. No. 862 approved the Concept for Reforming Interbudgetary Relations in the Russian Federation in 1999-2001. The work in this direction was continued by the “Program for the development of budgetary federalism in the Russian Federation for the period up to 2005”, approved by the Government of the Russian Federation, and the publication in 2003 of a new version of the Federal Law “On the general principles of local self-government in the Russian Federation” No. 131-FZ. The publication of this law entailed the introduction of significant changes in 2003. to the Budget Code. The main result of the reform of interbudgetary relations was the division of the levels of the budget system of Russia with the definition on a permanent basis for each of its levels of authority, income and expenditure obligations.
In 2008 The Ministry of Finance of the Russian Federation has developed a "Concept for Improving the Efficiency of Interbudgetary Relations and Improving the Quality of Public Finance Management in the Russian Federation for 2009-2011".
As part of the second direction, the reform of the budget process began with the preparation and approval by the Government of the Russian Federation of the "Regulations on the development of a long-term financial plan of the Russian Federation" dated March 6, 2005. No. 118, as well as with the preparation and approval by the Government of the Russian Federation of "The concept of reforming the budget process in the Russian Federation in 2006 - 2009" No. 249 dated May 22, 2006. The same resolution approved the “Regulations on reports, results and main activities of budget planning entities”.
This Concept and the Action Plan approved by the Government of the Russian Federation for its implementation in 2006-2009. provide for the implementation of measures to introduce medium-term planning and performance-oriented budgeting; introduction of a new budget classification and budget accounting; changing the procedures for drawing up budgets by executive bodies and consideration by representative bodies of power.
As part of the third direction of budget reforms, in the near future it is necessary to solve the tasks of optimizing the network of budgetary institutions, reorganizing them, introducing new forms of their financing, developing and using financing methods, developing and using result-oriented methods of financing budget expenditures. To this end, the Government of the Russian Federation in September 2003. approved the “Principles for Restructuring the Public Sector”.
