Methods for collecting and distributing funds of funds. Course work methods of financial activities. State financial system

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Ministry of Education and Science of the Russian Federation

State educational institution

higher professional education

"East Siberian State Technological University"

Intersectoral Regional Institute for Personnel Training

Department of Civil Law Disciplines

COURSE WORK

in the discipline "Financial Law"

on the topic: METHODS OF FINANCIAL ACTIVITIES

INTRODUCTION

CONCLUSION

INTRODUCTION

In any state, the distribution and redistribution of the gross social aggregate product and national income occurs in monetary form.

The concept of “finance” comes from the French. finance -- the totality of all Money, at the disposal of the enterprise, the state, as well as the system of their formation, distribution and use.

In terms of its material content, state finances are funds of funds.

Finance is directly related to the functioning of public economic relations in the process of accumulation, redistribution and use of centralized and decentralized funds of funds.

Humanity, in the process of evolutionary development, has passed the path from direct commodity exchange to commodity-money relations, where money has become the universal equivalent, and the state, in the course of its activities to manage economic and social processes, began to keep records of income and expenses in monetary form, forming various monetary funds Finance - - this is not the money itself, but the relationship between people regarding the formation, redistribution and use of funds. Finance serves as an economic instrument for the distribution of gross social product and national income. They are a means of controlling the production and distribution of material goods, as well as a means of stimulating the development of the state and society in the direction required in each given period of development.

Finance and financial relations are necessarily monetary relations, but not all relations regarding money are financial. Thus, money servicing relations of purchase and sale, deliveries, administrative fines, finances are not. These are social relations regulated by other branches of law: civil, administrative, etc.

No the best way management of the state than management with the help of money, more effective remedy Humanity has not yet come up with management.

The relevance of the topic of the course work lies in the fact that the role of financial activity in the life of society is very significant, since it is an integral part of the mechanism social management, through financial activities, the material basis necessary for the functioning of government and administrative bodies, law enforcement agencies and ensuring the defense capability and security of the country is created, financial activities influences the development of federal relations and local self-government; financial activity contains ample opportunities for the development of market relations.

The main goal of the course work is to study the methods of financial activity of the state.

In accordance with this goal, the following main tasks were set and solved:

1. definition of the concept of finance, financial system and financial activities;

2. consideration of methods, forms and functions of financial activities;

3. identifying the peculiarities of the financial activities of the state and the competence of public authorities in the process of carrying out financial activities by the state;

4. more detailed study of financial activity methods.

To achieve this goal and solve the assigned problems, the course work was based on the provisions of the dialectical method of cognition, the use of special scientific (historical, systemic analysis), as well as normative and comparative legal methods.

The object of this course work is the totality of social relations that arise in the process of carrying out the financial activities of the state.

The subject of the study was the constitutional, financial, legal, administrative and legal norms enshrined in the relevant legal acts that establish the basis for the financial activities of the state.

The structure of the course work is determined by its purpose and objectives and consists of an introduction, two chapters, including five paragraphs, a conclusion, and a list of references.

CHAPTER 1. GENERAL CHARACTERISTICS OF FINANCE AND FINANCIAL ACTIVITY OF THE STATE

1.1 Concept of finance, financial system and financial activities of the state

In economic and legal literature, the concept of “finance” is considered in two aspects:

as a set of economic relations that arise in the process of creation, distribution and use of certain funds of funds necessary for the state to fulfill its tasks and functions;

as a set of funds mobilized by the state to carry out its tasks.

Finance is not the money itself, but the relationship between people regarding the formation, redistribution and use of funds of money. Finance serves as an economic instrument for the distribution of gross social product and national income. They are a means of controlling the production and distribution of material goods. And also a means of stimulating the development of the state. It should be borne in mind that finances and financial relations are necessarily monetary relations, but not all relations regarding money are financial. Thus, money servicing purchase and sale relations, deliveries, and administrative fines is not finance. These are social relations regulated by other branches of law: civil, administrative, etc.

Finance Russian Federation-- these are economic relations for the creation, distribution and use of funds of funds of the state, its territorial divisions, as well as enterprises and organizations necessary to ensure expanded reproduction and social needs, during which the distribution and redistribution of the total social product and control over the satisfaction of public needs“Financial Law”: textbook, ed. O. N. Gorbunova - 2nd ed., revised. and additional -M.: Lawyer -2002 - P.127.

The structure of finance as an integral category with its inherent general properties includes several interconnected links (institutions).

Ш extra-budgetary trust funds;

Ш credit (state and bank).

The listed links of the financial system exist, respectively, both at the federal level and at the level of constituent entities of the Russian Federation, as well as local government.

The independence of the constituent entities of the Russian Federation should not go beyond the framework of the fundamentals of federal financial policy, as well as those established jointly general principles taxation and fees. The system of taxes levied into the federal budget and the general principles of taxation and fees are established by federal law.

The unity of financial policy is a necessary condition for the unity of economic space in the Russian Federation and free movement guaranteed by the Constitution of the Russian Federation financial resources(Article 75) Financial law of Russia. Actual problems: Monograph / Ed. A.A. Yalbulganova. - M.: Norma, 2007.

The implementation of the tasks facing the state is associated with the need to use the financial system. As a result, it carries out activities for the systematic and targeted education, distribution and use of state centralized and decentralized cash funds, i.e. financial activities.

So, the financial activity of the state is its implementation of functions for the systematic formation, distribution and use of monetary funds (financial resources) in order to implement the tasks of socio-economic development, ensuring the defense capability and security of the country.

When characterizing the financial activities of the state, it is necessary to emphasize that this is a special type government activities, since it is dealt with by state bodies of all three branches of government: legislative, executive and judicial within the limits of their competence Gracheva E.Yu. Financial law: Schemes and comments: Tutorial 3rd ed., rev. and additional - M.: Jurisprudence, 2006 - P. 127.

1.2 Principles, functions and methods of financial activity of the Russian state

The functions of financial activities are also performed by the bodies government controlled of the Russian Federation and constituent entities of the Federation (ministries, state committees, departments, etc.) within the framework of the industries or areas of management within their competence. These functions ensure the fulfillment of the tasks of these bodies in relevant sectors and areas and are carried out in connection with them. The same applies to similar governing bodies formed in the local government system (administration departments, etc.). An integral element of each of them is the control function, which follows from the essence of finance.

The financial activities of the state and local governments are based on certain principles, that is, fundamental rules and requirements that express its most significant features and focus. The main content of these principles is determined by the Constitution of the Russian Federation. Her general provisions on the fundamentals of the organization and functioning of the Russian state and regulations specifically related to its financial activities.

Among the basic principles are the following:

1. The principle of federalism, according to which financial activity is aimed at combining general federal interests with the interests of the subjects of the Federation, provides the necessary financial resources for the performance of functions of general importance for the Federation as a whole, as well as the vital activity and independence (within the framework of the Constitution of the Russian Federation) of the subjects of the Federation.

2. The principle of legality in financial activities is expressed in the fact that the entire process of creation, distribution and use of funds of funds is regulated in detail by the rules financial law, compliance with which is ensured by the possibility of applying state coercive measures to offenders.

3. The principle of transparency when carrying out financial activities is manifested in the procedure for bringing to the attention of citizens, including with the help mass media, content of drafts of various financial and legal acts, accepted reports about their implementation, the results of checks and audits of financial activities, etc.

4. The principle of planning means that all financial activities of the state are based on a whole system of financial planning acts, the structure of which, the procedure for drawing up, approval, and execution are enshrined in the relevant regulations Pavlov P.V. Financial law: Textbook. - M.: Omega-L, 2008. - P. 98.

1. methods of collecting funds;

2. methods of distribution and use of funds.

There are the following forms of financial activity:

1. Legal. These include:

1.1. publication of legal acts of a financial and legal nature;

1.2. publication of individual legal acts;

1.3. concluding agreements related to the compliance and expenditure of state and municipal funds;

1.4. implementation by the state, represented by the governing body, of its rights and obligations as a subject of legal relations arising in the process of legal relations;

1.5. involvement of persons committing offenses in the field of financial legal relations.

2. Illegal:

2.1. holding meetings;

2.2. financial and economic analysis;

2.3. forecasting;

2.4. clarification of financial legislation Vyborny V.V. Issues of organizing the budget process//Russian Justice - 2007 - No. 10 - pp. 24-28.

1.3 State authorities carrying out financial activities of the state

The Russian Federation has jurisdiction over:

Ш Establishment of the fundamentals of federal financial policy;

Ш Financial, currency and credit regulation;

Ш Federal economic services, including federal banks, federal taxes and fees;

Sh Federal funds regional development.

The establishment of general principles of taxation and fees in the Russian Federation is assigned to the joint jurisdiction of the Russian Federation and its constituent entities. Beyond these limits, the subjects of the Russian Federation have in the field of finance all the fullness of state power. The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993) // Russian newspaper. - 1993. - No. 237 - art. 71, 72, 73, 76. .

The following bodies of general competence are distinguished:

1. State Duma of the Russian Federation: discusses and adopts federal laws on federal budget issues; federal taxes and fees; financial, currency, credit, customs regulation; money issue. Federal laws adopted by the State Duma are subject to mandatory consideration by the Federation Council.

Representative bodies and executive authorities of general competence at all levels carry out functions in the field of financial activities along with their other functions within the relevant territory (approval of budgets at the relevant levels, establishment of taxes and fees, adoption of laws on financial issues; and executive authorities take measures on their implementation under the control of representative bodies.

2. The President of the Russian Federation as head of state: ensures the coordinated functioning and interaction of government bodies in the field of finance, determines the main directions of internal and foreign policy state, addresses the Federal Assembly with an annual message (Article 80 of the Constitution of the Russian Federation).

The President of the Russian Federation signs and promulgates federal laws, issues decrees and orders on the formation and execution of budgets, extra-budgetary state funds, financing of government expenditures at the federal level, monetary policy, organization of settlements, regulation of foreign exchange and other financial relations. Organizations of financial and credit system bodies, through the control department of the President of the Russian Federation, exercise financial control.

In order to provide information and analytical support to the President of the Russian Federation in the field of financial and budgetary problems, the Administration of the President of the Russian Federation has formed financial and budget management President of the Russian Federation.

3. The Government of the Russian Federation: ensures the implementation of a unified financial credit and monetary policy; develops and submits the federal budget to the State Duma and ensures its execution.

The functions of financial activities are also performed by government bodies of the Russian Federation and constituent entities of the Federation (ministries, state committees, departments, etc.).

In addition, there is a system of management bodies for which financial activity itself is the main one that determines the content of their competence. This is a system of financial and credit authorities specially created for financial management and control Krokhina Yu.A. Financial law of Russia: Textbook. - M.: Norma, 2007. - P. 125.

Ш tax authorities;

Under the jurisdiction of the Ministry of Finance of the Russian Federation:

Ш improvement budget system Russian Federation, development and implementation of a unified financial, budgetary, tax and monetary policy RF;

Ш concentration of financial resources on priority areas socio-economic development of the Russian Federation;

Ш development of federal budget projects and ensuring its execution;

Ш preparation of a report on the execution of the federal budget and consolidated budget RF;

Ш exercise of its competence of state financial control;

Ш development and implementation of a unified policy in the field financial markets RF;

Ш participation in the development and implementation of a unified policy in the field of formation and use of state resources precious metals and precious stones.

Federal Treasury The Russian Federation carries out:

Ш organization, implementation and control over the execution of the federal budget, management of income and expenses of this budget on treasury accounts opened in banks, based on the principle of unity of cash;

Ш regulation of financial relations between the federal budget and state (federal) extra-budgetary funds, financial execution of these funds, control over the receipt and use of extra-budgetary (federal) funds;

Ш management and maintenance together with Central Bank Russian Federation and other authorized banks of state internal and external debt;

Ш short-term volume forecasting public finance resources, as well as the operational management of these resources within the limits of government expenditures established for the corresponding period;

Ш collection, processing and analysis of information on the state of public finances, conducting accounting operations for the State Treasury of the Russian Federation;

Ш development of methodological guidance materials on issues within the competence of the treasury.

Central Bank of the Russian Federation (Bank of Russia):

Sh is legal entity, at the same time carries out the functions of a government body vested with authority;

Sh publishes regulations, mandatory for federal bodies state authorities, constituent entities of the Russian Federation and local governments, all legal entities and individuals within its competence;

Sh authorized capital and other property of the Bank of Russia is federal property.

Tax authorities exercise control over compliance with tax legislation, the correctness of their calculation, the completeness and timeliness of making state tax and other payments into the relevant budgets established by the legislation of the Russian Federation, constituent entities of the Russian Federation and local governments within their competence.

State outside budget funds of the Russian Federation carry out financial management pension provision in the Russian Federation, management of the state employment fund, as well as the social and mandatory fund health insurance in the Russian Federation.

Bodies of the Ministry of Internal Affairs of the Russian Federation also participate in the financial activities of the state. They are obliged to provide practical assistance to government employees tax inspectorates in the performance of their official duties, ensuring acceptance provided by law measures to bring to justice persons who forcibly prevent tax inspectors from fulfilling their duties job functions Sokolova E.D. Legal regulation financial activities of the state and municipalities- M.: Juristprudence, 2009 - pp. 30-32.

CHAPTER 2. BASIC METHODS OF IMPLEMENTING THE FINANCIAL ACTIVITIES OF THE STATE

The financial activity of any state is a process of collecting, distributing (redistributing) and using funds that ensure the practical performance of the functions of the state and local governments.

Financial activity is caused by the objective need to distribute and redistribute national income in monetary form. This is the first objective condition existence of financial activities.

Commodity production and the operation of the law of value objectively determined the need for the existence of money, credit, and other economic categories, which is the second condition for the existence of financial activity, as shown in Appendix 1 Gracheva E.Yu. Financial law: Schemes and comments: Textbook. 3rd ed. - M.: Juristprudence, 2006 - P.130.

In the process of carrying out financial activities, the state solves the following three tasks in this area:

1. In accordance with the federal budget - financial plan ensure the planned collection and distribution (redistribution) of monetary funds in accordance with the goals of the state.

2. Distribute funds in such a way as to stimulate the development of the production process.

The main tasks of the state are given in Appendix 2.

The financial activities of the state are carried out using various methods. Their diversity depends on many factors: on the subject of the relationship, the conditions of accumulation and use of funds.

In the legal literature, it is customary to divide methods of carrying out financial activities into two groups:

Ш methods of collecting funds;

2.1 Fundraising methods

Methods for collecting funds include:

1. required methods:

1.1. tax method (method of establishing taxes) - used by the state to seize part of the income of citizens, state and non-state state enterprises, organizations and institutions in government ( Federal budget and budgets of the subjects of the Federation) and local budgets;

1.2. payment of duties;

2. voluntary methods:

2.3. purchasing lotteries.

In relations between the state and state and non-state enterprises, institutions, public organizations and citizens mainly use the tax method, in which part of the income, profit of the named entities in mandatory, V established by law terms and in established amounts are allocated to the budget. This group also includes the payment of duties. Duties, unlike taxes, are usually levied for any services. The law strictly limits the range of bodies that collect duties and sets their amounts.

A mandatory method of collecting funds is contributions to extra-budgetary funds ( social insurance, employment, health insurance, Pension Fund), paid by enterprises, organizations and citizens and used to pay pensions and various benefits. Sokolova E.D. Legal regulation of the financial activities of the state and municipalities - M.: Jurisprudence, 2009 - P. 38

2.2 Methods of distribution and use of funds

Methods of distribution and use of funds: self-financing, lending, government funding. Planned, targeted, gratuitous and irrevocable issuance of public funds from the budget is called public financing.

Self-financing is expressed in the gratuitous and irrevocable provision of funds in relation to government organizations.

Lending is a planned, targeted, but repayable and compensated issuance of funds in the form of bank loans. The latter must be returned within the designated period, and a certain percentage is charged for them.

Other methods in this group include settlements with holders of bonds, other valuable papers, as well as payments of insurance and other various benefits and pensions.

In order to regulate financial activities, the state uses the most effective regulator - law. The forms of financial activity are varied. By their nature, these forms can be legal and non-legal. Legal forms are expressed in the establishment or application of rules of law. And illegal ones are instructions financial service enterprises, holding meetings, explaining financial legislation, financial and technical operations, etc. Non-legal forms create the prerequisites for the implementation legal forms financial activities, in which the state-authoritative nature of the actions of public authorities in the field of finance is manifested.

State bodies, within the limits of their competence, adopt financial and legal acts through which, within the limits of their powers, they regulate social relations in the field of accumulation, distribution and use of financial resources, monitoring their expenditure, the implementation of financial plans, financial obligations before the state. Sokolova E.D. Legal regulation of the financial activities of the state and municipalities - M.: Jurisprudence, 2009 - P. 40

finance cash distribution

CONCLUSION

Summing up the results of my course work on methods of carrying out financial activities, I would like to dwell on the main conclusions of the research I conducted.

The financial system of the Russian Federation consists of the following institutions:

Ш budget system with state and local budgets included in it;

Ш extra-budgetary trust funds;

Ш finance of enterprises, associations, organizations, institutions, sectors of the national economy;

Ш property and personal insurance;

credit (state and bank).

The financial activity of the state is the implementation by it of functions of systematic formation, distribution and use of monetary funds (financial resources) in order to implement the tasks of socio-economic development, ensuring the defense capability and security of the country.

The financial activities of the state and local governments are based on certain principles

1. The principle of federalism, according to which financial activities are aimed at combining general federal interests with the interests of the subjects of the Federation;

3. The principle of transparency when carrying out financial activities is manifested in the procedure for bringing to the attention of citizens;

There are the following public authorities that carry out the financial activities of the state:

1. State Duma of the Russian Federation;

2. President of the Russian Federation;

3. Government of the Russian Federation.

IN unified system government bodies with special competence include:

Ш Ministry of Finance of the Russian Federation;

Ш Federal Treasury of the Russian Federation;

Ш Central Bank of the Russian Federation (Bank of Russia);

Ш tax authorities;

Ш state extra-budgetary funds.

Managing finances in accordance with their powers, all these bodies organize the implementation of a unified state financial policy.

Thus, a feature of financial activity is that it is carried out by all government bodies, depending on the competence established by them.

In the process of carrying out financial activities, the state solves the following tasks:

1. In accordance with the federal budget - financial plan, ensures the planned collection and distribution (redistribution) of monetary funds in accordance with the goals of the state.

2. Distributes funds in such a way as to stimulate the development of the production process.

3. Test task means the need to exercise financial control over the legality and appropriateness of the collection, distribution and use of financial resources.

In the legal literature, it is customary to divide methods of carrying out financial activities into two groups:

Ш methods of collecting funds. Among which are:

1. required methods:

1.1. tax method;

1.2. method of payment of duties;

1.3. obligatory payments to state extra-budgetary funds;

2. voluntary methods:

2.1. voluntary contributions to banks;

2.2. purchase of government securities;

2.3. purchasing lotteries;

Ш methods of distribution and use of funds.

1. self-financing;

2. lending;

3. government funding

LIST OF INFORMATION SOURCES USED

1. Regulatory legal acts

1.1. Constitution of the Russian Federation: Adopted by popular vote on December 12. 1993 // Russian newspaper. - 1993. - December 25.

1.2. Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ (as amended by the Federal Law of 02/09/2009 No. 17-FZ) // SZ RF. - 1998. - No. 31.

1.3. tax code Russian Federation, part one dated July 31, 1998 No. 146-FZ (as amended by the Federal Law dated November 26, 2008 No. 224-FZ) // SZ RF. - 1998. - No. 31.

1.4. Tax Code of the Russian Federation, part two, dated August 5. 2000 No. 117-FZ (as amended by Federal Law dated June 3, 2009 No. 117-FZ) // SZ RF. - 2000. - No. 32. - St. 3340.

2 . Special literature

2.1. Asadov A.M. Legal support for the organization of financial activities of the state // Modern law. -- 2005. -- No. 6.

2.2. Veremeenko I.I. On the subject of financial law. Current issues of administrative and financial law: Collection of scientific papers. -- Vol. 2. - M.: MGIMO (U) Ministry of Foreign Affairs of Russia, 2004.

2.3. Vyborny V.V. Issues of organizing the budget process//Russian Justice - 2007 - No. 10.

2.4. Gilmanov E.M. Investment activities state in budget expenditures of the Russian Federation // Financial law. -- 2007. -- No. 10.

2.5. Gracheva E.Yu. Financial law: Schemes and comments: Textbook 3rd ed., revised. and additional - M.: Jurisprudence, 2006

2.6. Gorbunova O.N., Gracheva E.Yu., Bylya A.B. Financial law: Textbook. - M.: Yurist, 2008.

2.7. Korobkina L.M. federal Service financial and budgetary supervision as a body of state financial control // Financial law. -- 2007. -- No. 5.

2.8. Krokhina Yu.A. Financial law of Russia: Textbook. - M.: Norma, 2007.

2.9. Pavlov P.V. Financial law: Textbook. - M.: Omega-L, 2008.

2.10. Petrova G.V. Financial law: Textbook. -- M.: TK Velby, 2006.

2.11. Sokolova E.D. Legal regulation of the financial activities of the state and municipalities - M.: Juristprudence, 2009

2.12. Sokolova E.D. Legal basis financial system of Russia. -- M.: Publishing House "Jurisprudence", 2006.

2.13. Sokolova E.D. Financial system of Russia and law: Discussion issues // Taxes. -- 2007. -- No. 2.

2.14. Financial law: textbook, ed. O. N. Gorbunova - 2nd ed., revised. and additional -M.: Yurist, 2002.

2.15. Financial law of Russia. Current problems: Monograph / Ed. A.A. Yalbulganova. - M.: Norma, 2007.

2.16. Financial law: Textbook / Answer. ed. N.I. Khimicheva. - M.: Yurist, 2008.

2.17. Financial law: Textbook / Ed. S.V. Zapolsky. - M.: Russian Academy of Justice RAP, 2006.

2.18. Khimicheva N.I., Pokachalova E.V., Financial law: Training and metodology complex. - M.: Norma, 2007.

Annex 1

The concept of financial activity of the state

Appendix 2

Objectives of the financial activities of the state

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The concept and necessity of the financial activities of the state. Composition of the financial system of the Russian Federation. Financial control, its definition, meaning, types, forms, methods of implementation. Comparison of the audit with other methods of financial control, the procedure for its appointment.

Financial activities are carried out by a special apparatus based on a variety of methods (including incentives, restrictions and sanctions).

Forms of financial activity of the state- these are the actions of government bodies on the formation, distribution and use of financial resources at the appropriate level. By their nature, these forms can be:

legal (expressed in the establishment or application);
organizational(mediating organizational relationships, for example, holding meetings in the office tax authorities, explanation of financial legislation to the population, etc.).

Depending on the participants methods of carrying out financial activities are divided into two groups:

1) collection methods(mobilization) of funds:

voluntary;
mandatory;
mixed;

2) methods of distribution and use cash funds.

Methods of collecting (mobilizing) funds:

tax (used by the state to withdraw part of the income to the budget);
mandatory contributions(payments) to various funds;
voluntary attraction of funds (in the form of a bank, purchase of bonds and other securities, state and municipal loans, lotteries, charitable donations);
collection of fees and (that is, fees for services provided by authorized bodies);
insurance (formation of insurance funds);
emission of money (additional release of funds into circulation).

Methods for distributing cash funds:

financing (planned, targeted, gratuitous and irrevocable issuance of public funds from the budget);
lending (this is a planned, targeted, but repayable and compensated issuance of funds in the form of bank loans);
payments of insurance compensations, pensions, benefits, winnings made from previously formed corresponding funds.

A set of homogeneous, interconnected in forms and methods of accumulation or distribution of funds, economically, is usually called financial institution , which include, for example, all relations in the field of budget or all relations in the field of taxes or credit.

The ratio of mandatory and voluntary payment methods depends on many factors: the political course of the state and local authorities, the need for financial resources, standard of living of the population, etc.

Financial activities are carried out by the state in both protective and regulatory ways, administrative and economic methods. In a market economy, the use of administrative methods in financial activities is reduced. They are used in organic unity with economic methods. Regulation of financial activities of the state and municipalities in modern conditions is aimed at strengthening the economic feasibility of any administrative decisions and to eliminate elements of administration in financial activities.

(11 questions)

1) the totality of cash and non-cash funds;

2) economic monetary relations on the formation, distribution and use of funds of the state, its territorial divisions, as well as institutions and organizations necessary to provide tasks and functions;

3) a set of funds of funds and property owned by the state;

4) the form of economic influence of the state on the system of production and social relations, implemented on the basis of the method of legal equality;

No. 2. The financial activities of the state mean:

1) the activities of the state in the formation, redistribution and use of centralized and decentralized funds of funds, in order to meet the state’s needs for monetary resources;

2) a set of forms and methods of management economic processes in society;

3) activity authorized bodies states to create sufficient economic conditions functioning public sector economics;

No. 3. Methods of distribution and use of funds are:

1) financing and lending;

2) tax and non-tax;

3) imperative and dispositive;

No. 4. Financial legal relations do not arise between:

1) bodies carrying out financial activities of the state;

2) individuals;

3) the body carrying out the financial activities of the state and the citizen

No. 5. The following relations are not included in the subject of financial law:

1) relations between the Central Bank of the Russian Federation and commercial banks regarding the formation of the fund required reserves Central Bank RF;

2) operations of the Central Bank of the Russian Federation for servicing government debt;

3) bank lending to state unitary enterprise;

4) acceptance by the bank of a payment order for payment federal tax;

No. 6. The main method of accumulating funds is:

1) tax;

2) non-tax;

3) issue of government securities;

4) privatization of state and municipal property;

No. 7. Centralized state funds are:

1) the budget, extra-budgetary funds and all other property assigned to the treasury;

2) all funds owned by the state;

3) funds of the state budget system, including state extra-budgetary funds, as well as funds accumulated through state insurance;

4) funds and other property assigned to government bodies with operational management rights;

No. 8. Decentralized state funds are:

1) all property, including funds, assigned under the rights of operational management or economic management to enterprises and organizations;

2) finances of state enterprises and organizations assigned to them with the rights of operational management or economic management;

3) all funds of business entities of all forms of ownership, functioning either by virtue of state regulations or at the discretion of business entities;

4) property and funds of funds created at state and municipal enterprises by virtue of state regulations;

No. 9. The financial system of the Russian Federation is:

1) a set of interconnected financial institutions that contribute to the formation and use of monetary funds, as well as a set of government bodies and institutions carrying out financial activities on behalf of the state;

2) a set of financial institutions and regulations governing relations regarding the formation of funds of funds, the use of property expressed in monetary form;

3) budget system, extra-budgetary funds, finance of enterprises and organizations, credit organizations, insurance organizations, financial control;

4) a set of government authorities and control over the formation, distribution and consumption of centralized and decentralized funds of funds in the non-state sector of the economy;

No. 10. The financial system includes:

1) The budgetary system of the Russian Federation, gold and foreign exchange reserves of the Central Bank of the Russian Federation, subsoil expressed in monetary form, state extra-budgetary funds, finances of economic entities;

2) Centralized and decentralized state funds, forms, methods and principles of accumulation and expenditure of funds, a system of legislation that determines the order of functioning of financial system institutions;

3) Budget system, including state extra-budgetary funds, insurance funds, credit, finances of business entities;

4) The cost form of property objects, all funds of funds, the system of state bodies, financial legislation;

No. 11. The following statement is true: “The Ministry of Finance of the Russian Federation is ...

1) it is a body of general competence, obliged to determine the strategy of the state in financial sector»;

2) this is a body of special competence, obliged to develop and implement a unified financial policy countries";

3) this is a body of the federal government that is obliged to control the receipt of all federal budget revenues, as well as the implementation of all expenses of the budget system”;

4) it is a body of special competence that has the right to manage others government agencies executive power in terms of directions for spending budget funds";

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7. Financial system of the state.

Finance represent a system of social relations through which, on the basis of the distribution and redistribution of the social product and national income, the systematic formation, distribution and use of centralized and decentralized funds occurs. Finance is divided into units.

Under financial system understands a system of forms and methods for the systematic use of various funds of funds.

Structure of the financial system:

1. This includes the budget system.

2. Off-budget trust funds.

3. Finance of enterprises and organizations.

4. Property and personal insurance funds.

5. Credit, which is divided into state, municipal and bank.

The budget sector is traditionally considered the main link in the financial system. Redistribution through the budget should ensure the normal development of production and means of production. The same applies to the production and non-production spheres, industry, agriculture and other imbalances. The financial system must be distinguished from the financial apparatus. Financial apparatus- this is part of the government apparatus, which is entrusted with managing the financial system.

Off-budget trust funds. Legal status funds is regulated in detail in the budget code and in the legislation of the constituent entities. If budgetary funds are associated with the development of general tasks, then extra-budgetary funds are associated with a specific task, for example, a pension fund.

Property and Personal Insurance Fund. The sources of formation of these funds are the funds of enterprises and the population, and the better the financial position of these two groups, the better the condition of these funds.

Enterprise finance. The volume of such decentralized monetary funds directly depends on the state of the state’s tax system. If tax system state is quite “forgiving” and the volume of tax payments is small, then decentralized state funds are growing. This is good because the funds from these funds will remain in the state and be used for various needs.

Credit. State and municipal credit are a mechanism for pooling free funds of enterprises, organizations and the population, with the help of such financial instruments such as the issue of bonds, state and municipal loans, lotteries. Bank credit ensures the accumulation of funds by banks at the expense of free funds of organizations and the population, which are stored in certain accounts. Money that lies in banks without moving - at the expense of which the bank itself gives loans.