Reference:
Chernobrovkina, E.B..
Legal regulation of the cash execution of the budget.
// Financial Law and Management. – 2013. – ¹ 1.
– P. 64-71.
DOI: 10.7256/.2013.1.9669.
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DOI: 10.7256/.2013.1.9669
Read the article
Review: A dministration o f t he b udget i s a
complicated multi-stage procedure. We currently
may find that all of the information and activities
are concentrated at the Federal Treasury. It fully
reflects the nature of the current reform. The
cash execution of the federal budget is one of
the key spheres in the activities of the Federal
Treasury, and it is being changed constantly due to
development and introduction of the management
elements for the liquidity of the single federal
treasury account. The goal of this work is to
provide for more efficient and higher quality
budget funds management, which is aimed to
guarantee the unconditional performance of the
federal monetary obligations in time of their due
payment. T he c hoice o f c ash e xecution o f t he
budget has a number of positive features in the
sphere of budget process organization. First of
all, since the individual accounts are situated at
the Federal Treasury bodies, and the recipients of
funds interact directly with the treasury bodies, the
needed period of time for the performance under
the payment documents for budget obligations is
shortened. Secondly, the periods of time for receipt
of the information on the operations in the personal
accounts of recipients of funds are also shortened,
which allows for a more operative decision-making competence of financial (duly empowered) bodies
in the sphere of financing certain budget spending
while being free from the technical functions
in the sphere of opening and management of
accounts facilitates budget independency and
improves efficiency of budget funds management.
The option of cash execution of the budget with
the personal accounts being opened by the key
spending units, spending units and recipients of
funds and due provision of information on budget
obligations and financing limitations guarantee
most efficient management on a condition that the
system of electronic document flow is used to its
maximum. One of the key functions of the Federal
Treasury bodies is calculation of the incomes into
the budget system and spread of these incomes
among the various budget system levels.
Keywords: cash execution of the budget, the Federal Treasury, principle of common pull of funds, liquidity of a single account, budget system, budget process, banking implementation system, treasury system, the single budget account system, cash receipts.
Contact information: Chernobrovkina, Ekaterina Borisovna, 123995, Russia, Moskva, ul. Sadovo-Kudrinskaya, d.9
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References (transliteration):
1. Boltinova O.V. Byudzhetnyy protsess — institut byudzhetnogo prava v Rossiyskoy Federatsii.-M.: OOO «Izdatel'stvo «Elit»»,2008.
2. Byudzhetnoe pravo: u chebn i k / A.E. Abramova,I.I. Kucherov, M.A. Moiseenko i dr.; pod. red. N.A. Sattarovoy.-M.: Delovoy dvor, 2009.
3. Byudzhetnyy protsess v zarubezhnykh stranakh: sb. obzorov/ pod red Makasheva. M.: 1997.
4. Vostrikova L.G. Finansovoe pravo.: Uchebnik dlya vuzov / 3-e izd. pererab. i dop.-M.: Yustitsinfrom, 2007.
5. Guseva T.A., Chapkovich L.E. Novaya sistema i struktura organov ispolnitel'noy vlasti: sprav.-uchebnoe posobie. Volters Kluver. 2005.
6. Ivanova N.G., Makovnik T.L. Kaznacheyskaya sistema ispolneniya byudzhetov. 2001.
7. Komyagin D.L. Printsip edinstva kassy: opyt sravnitel'no-pravovogo issledovaniya // Kozyrin A.N.Administrativnoe i finansovoe pravo. 2006 (1). Ezhegodnik Tsentra publichnykh issledovaniy, ANO TsPPI. 2006.
8. Prokof'ev S.E. Kaznacheyskaya sistema ispolneniya byudzheta // Prokof'ev E.S. Byudzhet 2003, iyun'.
9. Terebilenko B.N. Kaznacheyskaya sistema: opyt i perspektivy razvitiya. M., 2004. SIP RIA.
10. Ter-Minasyan T. Sozdanie kaznacheystva v stranakh s perekhodnoy ekonomikoy / T. Ter-Minasyan, P. Parente, P. Martines-Mendes.-M.: 1995.
11. Finansovoe pravo uchebnik / pod. red O.N. Gorbunovoy, E.Yu. Grachevoy, M., 2003.
12. Finansovoe pravo: uchebnik / A.R. Batyaeva, K.S. Bel'skiy, T.A. Vershilo i dr.; otv. red. S.V. Zapol'skiy. 2-e izd.., ispr. i dop..-M.: Volters Kluver, 2011.
13. Finansovoe pravo: uchebnik / otv. red. N.I. Khimicheva. M., 2012.
14. Shubina L. Kaznachestvo Finlyandii: struktura, funktsii, zadachi. / L. Shubina // Byudzhet. 2009. ¹ 11.