Budget masangano. Public masangano: mienzaniso

Employment simba vari zvoushumiri pave paruzhinji masangano uye kutarisirwa mabasa kune pamwero mukuru kuitwa kuburikidza kushanda pamwero yakasiyana-siyana paruzhinji masangano. Ava zvikoro, kindergartens uye dzimwe mhando zvivako dzidzo, zvipatara,-siyana yekosi nhungamiro nzvimbo uye nemamwe masangano akawanda evanhu. Ndezvipi zviratidzo paruzhinji masangano? Ndezvipi zvinotaurwa vakaziva mavari rokuzvidavirira uye mitero akaverenga? Ndezvipi nuances tishandise mashoko anoratidza kuti zvinobvira kusarudza kuti pakagadzwa masangano budgetary?

Chii chinonzi urongwa paruzhinji?

Vatange kutsanangura rwakafanana dudziro pfungwa, mune mubvunzo. Hurumende nemasangano - vanotongwa bhizimisi, Executive uye okutarisira kana mamwe mamiriro mabasa, vakasikwa chiremera miviri Russian Federation panguva yeUnited, emunharaunda siyana. Zvichienderana akashandiswa mumwe akakodzera mutemo (kureva nhamba yacho Federal Law 7 January 12, 1996), hurumende pedyo chaizvo kune matunhu neminisiparati kumahofisi. Ndiko, avo vari pachiyero munhu nemisha, maruwa kana mumaruwa.

Mune zvimwe zviitiko, shoko rokuti "yavose masangano" akazivisa pfungwa "masangano budgetary". Zvisinei, yokupedzisira nokuda pfupi ichangopfuura kuchinja munzvimbo Kutarisirwa hurongwa, mune zvimwe zviitiko kutora kupfuura rakamanikana dudziro. Munyaya ino tichaongorora ezvinhu kuti vanokurondedzera.

kupatsanura pakati nemasangano

The Mhando chikuru ehurumende nemasangano - ehurumende anazvo, mirai-oga, uyewo bhajeti. Pane huru nhatu nzira iyo izvi zvitatu mhando masangano akasiyana. Chekutanga, mutoro uyu. Chechipiri, Unoshanda. Chechitatu, ndiwo specificity mari rubatso uye mari zvakanaka. Funga zvinhu nerimwe zvinodiwa.

Hurumende masangano, kungova State-anazvo, ndivo munataisireva ayo nemhaka chenhando mari. Kana vasiri yakakwana, ipapo unoenderana obyazannnosti akatakurwa navanhu mwene sangano. Budgetary sangano - kunyanya kuti chechinyorwa anogona kuderedza dudziro rokuti - ndiye anokonzera nokubatira aivapo pfuma, iyo rinoshandiswa operative utariri (kusanganisira kuti watengwa kubva yacho vebasa), uyewo Real Estate. Zvionera ruzhinji sangano iri zvoushumiri sungiro ayo basa chero pfuma kunze Real Estate (uye kuti ari mhando "mukuru-ukoshi").

Uyewo, sezvataona kumusoro, bhajeti sangano, zvionera uye mamiriro akasiyana mabasa. Funga runoenzanirana mutsauko chaizvo nechimwe mhando sangano. Public Masangano vakadanwa kuita, kunyanya mamiriro matunhu neminisiparati mashandiro, uyewo kupa minamato pamusoro dzinongoitika uye zviri pamutemo vanhu. Zvadaro, basa masangano bhajeti, uyewo kumira-oga, anofanira pfungwa chete basa. State matunhu neminisiparati mashandiro kwaiita sangano havaiti.

Chechitatu chokuratidza kunoratidza mari zvinoumba basa masangano ehurumende. Chokutanga, anogona kuratidzwa kunobva makirisito mari. Kana zvionera uye bhajeti masangano tiri dzinopiwa, uye runoenzanirana bhajeti inofungidzirwa inopiwa kuna ehurumende-anazvo masangano.

Zveminda kuti wakagamuchira rehurumende hurongwa tichiregeredza anozvipira basa (izvi, tichabata kuongorora - gare gare), uye kuti kuparadzirwa mukati zvakasiyana mitemo. Kana mumire-oga kana budgetary sangano - vari kuenda kushandisa yakazvimirira sangano, maererano ehurumende-vaiva eHurumende - akarongwa ari bhajeti. Cherechedza kuti budgetary uye voruzhinji masangano angava nhoroondo chete kune Federal Treasury uye zvionera - uyewo zvebhizimisi mabhanga.

nuances kupatsanura

Zvisinei, sezvambotaurwa kubudikidza magweta, ari mitemo Russian hapana mutemo kuti aizogadza nzira dzekuziva nawo kusiyanisa pfungwa ehurumende "mashandiro" uye "mabasa." Zvisinei, mune dzimwe mabasa mumatare achiri zvinogoneka kuwana bhuku pfungwa. Zvikurukuru, kunobva mashoko ari chirevo President of Russian Federation № 314 yaMarch 9, 2004, rinotaura kuti matambudziko wegadziriro Executive miviri, tinogona kufunga kuti chinoita musiyano ndechokuti, pane kana asipo ari Implementation kuti sangano enyika uye administrative masimba. Sewevhu, Somuenzaniso, kuzvidzora, kutyora, kuvariritira uye zvichingodaro. D.

Saka, shoko rokuti "masangano budgetary" tinogona kududzira nenzira mbiri. Chekutanga, pasi zvivako kwakadaro kunogona kunzwisiswa sezvo sangano chero mamiriro. Chechipiri, shoko rokuti "masangano budgetary" anogona kuratidza chete mumwe vatatu mhando ehurumende zvivako. Avo kuti kazhinji hadzirishandisi mumabasa ayo pakutevedzera masimba uye vane basa rayo mitoro chete kune zvinhu kuti kuva kwavo operative utariri.

Uyewo cherechedza kuti mune zvimwe zviitiko okuti "yavose kwemauto sangano" anozivikanwa ne pfungwa "voruzhinji hofisi". Kutaura zvazviri, hapana kukanganisa chaicho pano. Just nokuti mabasa masangano kwakadaro kunobvira nokuda mari kubva matunhu neminisiparati bhajeti, inova musimboti wenyika National ezvinhu zvemari utariri. Ndizvo chikamu mukuru bhajeti iri Russian Federation. Zvisinei, shoko rokuti "simba matunhu neminisiparati" uye "paruzhinji sangano" kuziva hakusi chaizvo kukodzera. Sei? Chokwadi kuti, maererano mitemo Russian, taura uye matunhu neminisiparati masimba vari akazvimirira.

Saka, shoko rokuti "yavose kwemauto sangano" riri bvumidzwa kushandisa kureva mashoko akadai sokuti "pachena" kana "hofisi paruzhinji". Kana somunhu yoga muchikwata - iri akapoteredza kupatsanura wehurumende masangano. The okuti "yavose sangano" uye "simba matunhu neminisiparati" kuzvibatanidza nokungwarira. kana chete yakakodzera nezvazvo zvinoratidza mukana wokuti hunyambiri kunzwisisa. Zvechokwadi, mune zvinyorwa zvose pamutemo vanofanira kushandisa mashoko, yakavakirwa chaiko mhando sangano, pakutsvaga ndiani muvambi. Kwakanyorwa dzose akanyorwa papepa, ari akakodzera rokuti magwaro.

Hurumende dhipatimendi kana ehurumende anazvo zvebhizimisi?

Isu akati kuti shoko rokuti "revoruzhinji" kwakafanana pfungwa "masangano budgetary". Mienzaniso zvivako, pamwe chokwadi kuti hurumende inotora chikamu, anogona kuva akasiyana zvikuru - kune, kunyanya emakambani ehurumende, mabhengi ehurumende anazvo. Vangave vari masangano bhajeti? Kwete Havasi. Nekuti yemanyorero budgetary masangano anofanira dzinoratidzwa yakatarwa anotevera zvinhu zvitatu:

• The chikuru basa masangano vasiri ezvokutengeserana;
• muvambi nemamiriro ndiye Russian Federation, ayo pasi kana kuminisiparati;
• huru kunobva mari kubva kupfungwa - yakakodzera pachiyero bhajeti.

Saka, pane izwi "nehurumende zvebhizimisi", "hurumende sangano" uye "tsika". Mune zvimwe zviitiko, Chokwadi, unogona kunzi zvakafanana, asi kubva akapoteredza, zvingava zvakakodzera kuti chidzore chete mumwe wavo.

Somuenzaniso, kana toreva zvivako akadai Sberbank kana "Rosatom", ivo zvinogamuchirika zvakakwana kudana "masangano", asi kwete "masangano" nokuda kwebasa ravo, kanenge kwete zvachose kunoenderana wokutanga uye wechitatu chikonzero. Uyezve, nokuti "Rosatom" riri nani rokuti "nehurumende zvebhizimisi", sezvo mamiriro ichi Anoshanda mu "zvekutepfenyura chaihwo".

Sberbank basa - kunyanya zvokutengeserana - Vanotinzwirawo yemutoo wezvikwereti, nhoroondo mabasa, uyewo "Rosatom", anowana kwemari kubva kutengeswa unyanzvi zvirongwa zvine kuchitendero simba. Saizvozvowo, kudiwa budgetary kutsigirana mumasangano aya ndiyo shoma. Uyewo, mamiriro mhando ichi, dzakadai Regional Office Social Insurance Fund of Zimbabwe Bashkortostan vanonyanya zvakakodzera kunzi "sangano paruzhinji".

Imhandoi ukama mashoko akawanda akanaka? Zvinogona vaifungidzira kuti "State Institution" - nguva dzose "sangano," asi kashoma "asingashumbi." Panzira, kana uri kushandisa shoko "bhajeti" muzita chidziro, zvinogona kunzi kwaita classifies sechiratidzo "sangano" kuti haisi ikozvino, kana Somuenzaniso, imwe mamiriro repamutemo.

Ndezvipi zvimwe zvinhu zvinogona kunzi runowanzoitika paruzhinji masangano? Zvinokwanisika, zvikurukuru, nyatsoteerera rechi8 ndima Chikamu 161 of Budget Code of Russian Federation - panoti kuti bhajeti sangano haagoni kunzi kune nemabhengi nemamwe masangano zvemari. Uyewo, hurumende-nazvo kana ehurumende anazvo mubhengi, sezvinoita mutemo, vanogona. Zvisinei, masangano budgetary zvingangodaro yakazvimirira sued. Chokupika vaitire vangava nechokwadi papi budgetary mari, uyewo anopa ari chikamu kuita wendarama. Imwe nzira dzakawanda pachena kupatsanura - nenzvimbo bhuku framework. Somuenzaniso, masangano budgetary of Moscow nemamwe nzvimbo dzakawanda, kazhinji vachinzi ndeve nhengo wedunhu kana miganhu simba. Uyewo, muzita emakambani ehurumende anogona kunzi nhengo mumatare muchimiro - semuenzaniso, Joint wemari kambani.

Ndivanaani havaoni?

Ndiani akasimbisa nehurumende bhajeti sangano? Zvose zvinoenderana padanho inoshanda kuMudzidzisi zviremera. Panyaya masangano ehurumende, vanofanira kumisa Chokwadi, hurumende pachayo, kuti ndiye Russian Federation. Kana totaura remunharaunda oga, ndiye muvambi nyaya - nharaunda, nharaunda, zvokuvhoterwa. Kana matunhu neminisiparati hurongwa - ugari. Pane chinhu, iyo inozivikanwa nokuva bhajeti nemasangano muMoscow uye mamwe maguta batana kuzviisa pasi. In makanzuru izvi, sezvo mutemo, anoshanda kwete guta rose uye kwayo yoga administrative chikamu - muMoscow, zviri Somuenzaniso, nzvimbo. Zvinofanira kucherechedzwa - the bhajeti sangano anogona chete kuva rimwe muvambi, kushanda panguva imwe pamwero.

Mhando mabasa masangano budgetary

Ndezvipi zvinhu zviri raiwanzoitwa matunhu neminisiparati uye ehurumende nemasangano (mu chechinyorwa ichi - ose matatu mhando)? Izvi tsunga, kupfuura zvose, chinangwa chikuru zvisikwa zvavo. Izvo, inobva akasiyana mitemo Russian ndiye kudikanwa kushandisa masimba kwemiviri siyana. Saka, basa masangano budgetary vanofanira kusangana zvinangwa nazvo akasimbisa chivako. Mhando chaizvo zvinofanira yakanyorwa Charter iri tsika. Kana departmental kana supervisory rokuongorora zvinoitika kuti mabasa vamwe masangano hakurevi dzinoenderana zvinangwa wendarama (uyewo kugona wayo kana Profile), anogona akasarudza kubvisa mashoko zvivako, kana kutamira wenharaunda yaitongwa mumwe muviri (kana yakasiyana azvipire hurumende). mitemo zvose izvi zvakare kuhupenyu matunhu neminisiparati hurongwa. Pfungwa, mumutemo yokudzora mabasa bhajeti zvose, mune Mupfungwa yakakura, masangano, zvarwo, zvakanaka anoramba. Vamwe zvinyorwa zvemitemo, zvakafanana mitemo zvinogona panguva kutungamirirwa mabasa zvivako, kushanda vose panguva yeUnited uye panguva romunharaunda kana omunharaunda chechetere.

Ona kuti mamiriro kana matunhu neminisiparati bhajeti sangano aite mabasa nopindirana kuti chikuru, asi kwete zvakafanana kwaari nemhaka neezvitendero zvinhu. Kazhinji, tiri kutaura pamusoro entrepreneurial basa. About maitiro "bhizimisi", wezvokutengeserana mari. Iyo, nokuda zvachiri, zviri chaizvoizvo kure kuzadziswa simba uye urongwa mabasa vomunyika. Zvisinei, mapato atangisa mubvunzo vanofanira kutevedza zvinangwa nokuti iyo akasikwa kuti vabudirire kugadzwa. Uye nokuti marudzi ose "bhizimisi" masangano bhajeti anofanirawo raanotaura nhengo constituent zviridzwa.

Ibasa rorudzii mabasa zvinogona mubasa bhajeti iri sangano? Mienzaniso angava akasiyana. Kana, somuenzaniso, kuchikoro, asi entrepreneurial basa chinogona kutaurwa sangano muripo anotsanangura makosi, kudhinda zvinyorwa pamusoro aidhinda kana kukopa, kutengesa hofisi nhumbi.

The zvemari chinotaurwa

Mari yacho bhajeti (masangano muridzi neHurumende, asi yezvokutengeserana mhando aireva yokugutsikana) zvivako, sezvo mutemo, kunze tichiregeredza chezvipo - yeUnited, kwematunhu uye matunhu neminisiparati. Uyewo, mari Rwako anogona kuitika nokuda "bhizimisi" - mamwe mabasa, uyewo kuburikidza kutsigira nemari. Asi sezvo mutemo, chikuru mari mugero - ndiye bhajeti iri runoenzanirana chechetere - matunhu neminisiparati, emunharaunda kana batana. Management kuraswa mari correlative pamwe makuru dzichipfekeka mabasa tsika kunooneka ari oga gwaro - hurongwa zvemari uye zvoupfumi basa. Ona kuti zvakakodzera chete kuti marudzi maviri masangano - "zvionera" uye "bhajeti". Nokuti "yepamutemo" waida drafting mumwe gwaro - the bhajeti mari uye mari. Muvambi sangano, maererano zvokudya mitemo akakodzera uchakusimbisai nzira rokunyora uye kupa anopa mhando iyi.

mutero

Above takati kuti, pasinei nokuti mamiriro (kana matunhu neminisiparati) masangano nemasangano - yakaderera cost, mumwe pakati "bhizimisi" achiri kutakura pamusoro mhando. The zvichiguma makomborero, uyewo zvakaitika ezvokutengeserana ari boka, ari mutero. Kuburikidza chii kazhinji rikauya rakaverengwa?

Panongotanga mutengi "bhizimisi Profile", onana tsika kana kugamuchira mabasa kuti kubhadhara - nemasangano budgetary kuzvokwadi okutambirwa mari pamusoro magetsi nekuda kana Federal Treasury.

Mitemo yemitero Current of Russian Federation kunoratidza kuti tsika anofanira kuripa kwemari vakawanda (kana zvinoshanda, kwakavakirwa chaizvo nezvevamwe mabasa) nhasi mhosva huripo. Zviri, kupfuura zvose, ari mari yemitero. Achitaura nayo - chinangwa mitero ndiyo mari yose agamuchira kwenhoroondo sangano zveminda, akaderedza, panguva imwecheteyo, pamusoro zvekushandisa chakakonzerwa namaneja. Sources mari chingava zvakasiyana - kupfuura Takatambanudzira mienzaniso mishoma. Zvisinei, mari hadzina vaiona kwemari iri bhajeti mari, uyewo dzimwe mhando zvakanangwa hunhu zveminda - achinyanya kutsigira nemari. The mari mutero unodiwa kuti masangano budgetary - 20%. Kuripwa yakakodzera zvemari uye zvoupfumi gadziriro nyaya Russian Federation achava pasi 18%. The yeUnited bhajeti iri deducted 2%. Nguva - wokutanga kota, mwedzi mitanhatu uye mwedzi mipfumbamwe.

chizvidavirire

Chimwe chinhu mabasa ehurumende masangano - ndizvidavirire. The muhoro masangano bhajeti, nefuma kubva "bhizimisi", uyewo kutsigira nemari - zvose izvi kufungwa kubudikidza chizvidavirire zvigadziriswe. Mitemo chokuita pezvakaitwa aya nokudzorwa mutemo batana. manyuko pano mutemo Key - the Tax Code, uyewo Federal Mutemo "On Accounting". Chii vari nuances nechokuita ichi basa masangano, zvinogona kucherechedzwa?

Isu akati kuti zvinhu budgetary masangano iri operative utariri. Zvinofadza kuti, maererano dzemunharaunda nomutemo, zviri nzira rokuzvidavirira dzinoiswa sokunge vari pfuma (sezvakaita pamwe zvebhizimisi masangano). Saka, muna muitiro paruzhinji masangano, sezvo dzimwe nyanzvi dzinofunga anogona kuonekwa kana vasinganyatsooni kodzero ndiyo kupfungwa pfuma.

State masangano akadai zvionera nzira, uyewo bhajeti inofanira kushandiswa mubasa urongwa rokuzvidavirira nyaya, vamwe mirairo zvakakodzera Bazi Finance. Nokuti mumwe mhando akasiyana masangano. Masangano State-anazvo vanofanira kuronga kushandisa mari bookkeeping, uyewo zvakakodzera normalized Ministry of Finance Order. Employment pachena sangano maakaundendi, pachena presupposes yakakwirira chaizvo pamwero basa.

Zveminda uye mari

Rudzii mari uye mari kuonekwe mune nhau uye chizvidavirire magwaro ehurumende nemasangano? Ndezvipi chaizvo kuti Kuda kutamba kwavo kuMudzidzisi zvinyorwa? Achitaura budgetary masangano, mari anogona chete Classified anotevera chikonzero:

• remuneration mumabasa zvibvumirano;
• kutapurirana mipiro kuna RPF, FSS, HIF vashandi;
• anotamisa kwakaitwa mutemo;
• akadzika pakufamba uye nevamwe vashandi dziri vplat kero;
• abhadhare zvinhu uye mabasa maererano zvibvumirano zviri matunhu neminisiparati kana ehurumende-mhando, uyewo inofungidzirwa.

Other nzira nokuti vachipedza bhajeti Masangano hazvibvumirwi nomutemo.