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The direction of spending funds received in extra-budgetary funds is determined by the purpose of the funds. In addition to the targeted use of the funds of these funds (the name of the fund itself indicates a specific goal: the Pension Fund of the Russian Federation was created to finance the costs of state pension provision for citizens, mandatory funds health insurance- for financing guaranteed by the state medical care citizens, etc.) they can be directed to the maintenance of fund management bodies, to investment activity and so on.

Study of government off-budget funds impossible without considering the legal basis for their functioning. The procedure for the formation and use of extra-budgetary funds in Russia is regulated by tax and budget legislation. As already mentioned, one of the main legal acts regulating general issues The functioning of these funds is the Budget Code of the Russian Federation, which defines their legal status, place in the budget system, the procedure for drawing up, submitting, approving and executing the budgets of state extra-budgetary funds, as well as the basis for monitoring their execution.

Any extra-budgetary fund as a fund has certain quantitative parameters that determine its volume of income and expenses, which are reflected in the budgets of the corresponding extra-budgetary fund. Budgets of state extra-budgetary funds Russian Federation are considered and approved in the form of federal laws simultaneously with the adoption of the law on the federal budget for the next fiscal year.

The law on the fund's budget approves the total amount of income, their composition and structure, and the directions for spending funds. Currently, the income and expenses of extra-budgetary funds are developed and reflected in the laws on their budget in accordance with the Russian Federation.

To manage the funds of state extra-budgetary funds, organizations of the same name have been created, which are financial and credit institutions, the activities of which are regulated by approved regulations (or charters), which define the tasks and functions of these organizations for managing the funds' funds. To understand this issue, you need to know that the same term refers to both a state extra-budgetary fund (as a fund of funds) and the organization entrusted with the functions of managing its funds.

Target - reveal the essence and content of extra-budgetary funds, their role and significance in the socio-economic provision of the population.

Tasks

Study the content and purpose of extra-budgetary funds. Their place in the budget system of the Russian Federation.
Determine the sources of funds Pension Fund. The need for its formation and social significance.
Determine the procedure for forming the Social Insurance Fund and its significance and role.
Consider the importance of MHIF funds. The procedure for forming these funds.
Explore ways to use funds from extra-budgetary social funds.

1. The essence and purpose of extra-budgetary funds

Extra-budgetary funds are essentially additional funds, created in addition to the mandatory budget funds formed by the state and its subjects.

Historically, additional funds arose simultaneously with the formation of the main budgets, but reached their greatest prosperity in a market economy. The catalyst for their development, as a rule, was the aggravation of economic contradictions between subjects of society: the state and the population, the state and organizations, between organizations and workers, and between individual citizens. At the same time, the purpose of creating funds was to separate funds from publicly accepted financial flows (budgets) for the protection and implementation of special material interests.

Common reasons for the formation of extra-budgetary funds include:

social division of labor;
limited life values;
the presence of commodity-money relations.

Accordingly, their economic basis constitutes a combination of private, collective, state and other property under the dominance of private property.

Extra-budgetary funds as a specific public institution and how financial category arose in the Russian Federation in the early 90s of the XX century. simultaneously with the beginning of radical market reforms, on the one hand, in the process of creating a new budget system, on the other, as part of the reform of social protection of the population. This was facilitated by the prevailing unfavorable economic and socio-political conditions:

the disintegration of the former USSR in 1991, with the severance of economic ties between the former republics and increased immigration from the new states to Russia;
systemic economic and political crisis, accompanied by a reduction in national production, high level inflation and declining living standards;
solvency crisis of Russian enterprises and budget crisis;
socio-demographic crisis - depopulation of the population, growth of poverty, unemployment, morbidity and mortality, etc.

IN general view modern structure off-budget funds can be presented as follows:

Figure 1. Classification of extra-budgetary funds

In accordance with the law to off-budget income fund relate:

special target obligatory payments;
deductions from the profits of organizations;
budget funds;
profit from commercial activities carried out by the foundation as a legal entity;
loans received by the Bank of Russia fund or from a commercial bank.

The monetary resources of the state extra-budgetary fund are in state ownership, are not included in budgets, as well as other funds, and are not subject to withdrawal for any purposes other than those provided for by the regulations on the fund. The funds' resources are spent by order of the government or a specially authorized body.

Thus, state new off-budget funds is a set of independent financial and credit institutions, the founders and owners of which are government bodies of the Russian Federation.

How financial category off-budget funds represent a set of monetary distribution and redistribution relations, as a result of which, on the basis of mandatory insurance and tax contributions and other income, state funds of financial resources are formed in order to carry out the most important government expenditures not included in the budget.

Extrabudgetary funds perform two functions: distribution and control.

Distributive function manifests itself in the process of forming the income base of funds, when part of the current GNP is redistributed in favor of certain social groups population to ensure the reproduction of labor resources, and also enters certain sectors of the economy for the purpose of favorable macroeconomic economic development or ensuring ecological balance.

Control function extra-budgetary funds is manifested in the ability to constantly signal the progress and results of the reproduction process as a whole, as well as in individual sectors of the economy. The necessary information is presented by data on the volumes of money accumulated in the funds, which are part of the GNP, indicators characterizing the share of individual industries or sectors of the economy in the total amount of the nation’s income redistributed in favor of the funds, as well as intensity indicators that reveal the qualitative side of the process (the amount of government social payments per per capita in dynamics, in comparison with other countries, by region, etc.).

In any society there are disabled people who, due to objective life circumstances, are not able to ensure their existence: children, disabled people, old people, people temporarily disabled. Material protection of such citizens is provided by the state, which performs the function social insurance.

Social insurance can be carried out by the state openly, transparently, transparently within the framework of the state budget under the special control of representative bodies of power and the leadership of the highest executive bodies- the government of the country and the Ministry of Finance. Such a system exists in modern stable democratic countries, and it existed in the USSR. But insurance can also be carried out outside the state budget, through special extra-budgetary funds, controlled, as a rule, by a narrow circle officials executive authorities. Russia has chosen the second system - the use of state social extra-budgetary funds.

Right to social Security enshrined in the Constitution of our country of December 12, 1993, which declared that the Russian Federation is social state, whose policy is aimed at creating conditions that ensure a decent life and free development of people (Article 7). This provision is specified in Art. 39 of the Constitution of the Russian Federation, according to which everyone is guaranteed social security by age, in case of illness, disability, loss of a breadwinner, for raising children and in other cases provided for by law. The Constitution establishes state and social pensions.

Currently, the state social welfare foundations of the Russian Federation include:

Pension Fund of the Russian Federation (PFRF);
Federal and territorial funds of compulsory health insurance of the Russian Federation (FFOMS and TFOMS).

These funds accumulate funds for the implementation of the most important social guarantees - state pension, social and compulsory health insurance.

2.1. Pension Fund

Pension Fund of the Russian Federation (PFR) created for the purpose government controlled finances of pension insurance and is an independent financial and credit institution carrying out its activities. It was approved by the Regulations “On the Pension Fund of the RSFSR” dated December 27, 1991.

The main tasks of the Pension Fund:

accumulation of insurance payments;
financing of expenses in accordance with the purpose of the fund.

The Pension Fund is formed mainly at the expense of the Unified Social Tax (UST) (70-75%), the carryover balance of the fund, which makes up a seventh of the fund’s funds. These PFR balances become a large mobile resource for additional government spending.

In addition to the unified social tax, the Pension Fund also receives:

facilities federal budget, sent through the Pension Fund for the payment of state pensions and benefits;
income from banks servicing PFR accounts;
voluntary contributions from legal and individuals;
income from capitalization of part temporarily free funds fund (purchase of securities, investments).

Pension Fund funds are used to pay state pensions, disability pensions, and military personnel; compensation for pensioners; financial assistance the elderly and disabled; child benefits; single mothers; for children infected with the immunodeficiency virus; victims of the accident at the Chernobyl nuclear power plant. The Pension Fund finances various programs for social support of the disabled, pensioners, and children; One-time cash payments are made.

Payments of state pensions and benefits occupy the largest share in the volume of PFR expenses.

The structure of the Pension Fund's expenses provides for the allocation of funds for the creation of infrastructure and the implementation of measures to organize personalized accounting for the purposes of state pension insurance. The modern pension system of the Russian Federation includes:

state basic pension insurance, according to which pensions are paid depending on the insurance (work) experience;
funded part of pensions;
state social pension provision for certain categories of citizens.

2.2. Social Insurance Fund

By Decree of the President of the Russian Federation of June 26, 1992 No. 722 “On the Social Insurance Fund of the Russian Federation,” the Social Insurance Fund of the Russian Federation was established in order to provide state guarantees in the social insurance system and increase control over the correct and efficient spending of social insurance funds.

The main tasks of the FSS:

provision of state-guaranteed benefits for temporary disability, pregnancy and childbirth, the birth of a child, burial, sanatorium treatment and health improvement for employees and members of their families, as well as for other purposes of state social insurance provided for by law;
participation in the development and implementation of state programs to protect the health of workers, measures to improve social insurance;
organization of work on training and advanced training of specialists for state social insurance, explanatory work among policyholders and the population on social insurance issues.

About 70% of the Social Insurance Fund remains at the disposal of payers to pay most benefits in organizations. Funds from the Social Insurance Fund are generated through:

UST paid by employers;
voluntary contributions from citizens and legal entities;
allocations from the federal budget of the Russian Federation to cover expenses in accordance with current legislation;
other income.

The largest amount of income comes from the unified social tax (2005 - about 70%).

In the FSS budget expenditures, a greater share falls on various benefits, insurance payments. Most of the payments from the Social Insurance Fund go to pay sick leave. During illness, funds are paid in the amount of the average wages.

The main share of contributions to social funds falls on employers. Tariffs are set the same for everyone, regardless of the state of working conditions, the level of morbidity, and other important factors. In other words, the employer has no economic interest in reducing insurance risks and, consequently, the volume of payments. In the event of financial distress of enterprises, or even their liquidation, which is no longer uncommon, workers are deprived of sources of guaranteed social benefits.

2.3. Federal and territorial compulsory health insurance funds

A significant place in the structure of social WBFs is occupied by Compulsory Health Insurance Fund (MHIF), designed to ensure that citizens of the Russian Federation receive equal medical and drug care in accordance with compulsory health insurance programs.

Compulsory medical insurance funds were formed in accordance with the Law of the Russian Federation “On Medical Insurance of Citizens in the Russian Federation” (dated June 28, 1991) to implement public policy in the field of compulsory health insurance, which is a form of social protection of the population’s interests in health care.

MHIF funds are generated through:

UST, paid by organizations regardless of their form of ownership, for compulsory health insurance;
contributions from territorial funds for the implementation of joint programs carried out on a contractual basis;
allocations from the federal budget for the implementation of republican compulsory health insurance programs;
voluntary contributions from legal entities and individuals;
income from the use of temporarily free financial resources fund;
normalized safety stock of the fund's financial resources;
receipts of other financial resources not prohibited by the legislation of the Russian Federation.

Executive authorities pay for unemployed citizens, taking into account territorial compulsory health insurance programs within the limits of funds provided for in the relevant health care budgets.

MHIF funds are used to pay for medical services provided to citizens, to finance targeted medical programs, activities for the training and retraining of specialists, for the development of medical science, for improving the material and technical support of healthcare and other goals.

The main amount of expenses is subventions to equalize the operating conditions of territorial compulsory health insurance funds (TFIF), financing of target programs within the framework of compulsory health insurance.

TFOMS are formed by the authorities of the constituent entities of the Russian Federation. They are independent, state-owned non-profit financial and credit institutions, legal entities, and carry out their activities in accordance with the legislation of the Russian Federation.

The main tasks of the Federal Compulsory Medical Insurance Fund of the Russian Federation: ensuring the implementation of the Law on Medical Insurance of Citizens in the Russian Federation and ensuring the rights of citizens in the compulsory medical insurance system.

Functions of the Federal Compulsory Medical Insurance Fund of the Russian Federation:

accumulates financial resources for compulsory health insurance;
carries out financing of compulsory health insurance according to differentiated per capita standards;
levels out financial resources cities, districts sent for compulsory health insurance;
accumulates financial reserves to ensure system sustainability;
develops rules for compulsory medical insurance of citizens on the territory of the Russian Federation;
exercises control over the receipt of insurance premiums and the use of funds for compulsory health insurance;
maintains personalized records for all categories of insurance premium payers in the Russian Federation;
coordinates with executive authorities and medical associations the territorial program of compulsory health insurance for the population;
interacts with the Federal Compulsory Medical Insurance Fund and other territorial funds.

Equalization of financial resources of compulsory health insurance is carried out by transferring funds from territorial funds to branches until the average per capita standard established in the territory is reached.

TFOMS plays a major role in the financial provision of healthcare in the territories. Their activities are determined by the Regulations on the territorial compulsory health insurance fund.

TFOMS funds are used for:

financing compulsory health insurance;
subsidizing branches with insufficient financial resources until the average per capita standard established in the territory is achieved;
formation of normalized safety stock;
carrying out management functions according to the standard established by the executive director in agreement with the board of the TFOMS;
financing of individual healthcare activities mutually agreed upon by healthcare authorities and territorial compulsory medical insurance funds. The financing of medical insurance organizations is carried out by the Federal Compulsory Compulsory Medical Insurance Fund according to differentiated average per capita standards, calculated in accordance with the procedure for determining the average per capita standards for financing the territorial program, and the financing of medical institutions is carried out according to financial standards.

Along with state social extra-budgetary funds in 1992-1994. Dozens of federal (sectoral, intersectoral, departmental, etc.) and hundreds of territorial extra-budgetary funds were created. Gradually, off-budget funds completely exhausted themselves, and in 1995 their transformation into targeted budget funds began. As a result, in 1999-2000. The federal budget contained nine trust funds, and for 2005 they were not provided for at all.

Extra-budgetary funds of territories were also transformed into target budget funds, most of which were subsequently abolished.

conclusions

Thus, the topic reveals the essence and purpose of extra-budgetary funds, it is determined that off-budget funds— these are additional funds created in addition to the mandatory budget funds formed by the state and its subjects. The importance of state extra-budgetary funds as a set of independent financial and credit institutions, the founders and owners of which are government bodies of the Russian Federation, is revealed. In addition, the main functions performed by extra-budgetary funds are considered: distribution and control.

Social insurance carried out by the state through the creation of such extra-budgetary funds as:

Pension Fund of the Russian Federation (PFRF);
Social Insurance Fund of the Russian Federation (FSS);
federal and territorial funds of compulsory health insurance of the Russian Federation (FFOMS and TFOMS).

Self-test questions

What are the reasons for the formation of extra-budgetary funds?
What funds are included in extra-budgetary funds?
Describe state extra-budgetary funds as a financial category.
What functions do state extra-budgetary funds perform?
What does social security mean?
What is the peculiarity of the formation of the Pension Fund of the Russian Federation?
What are the main tasks solved by the Pension Fund of the Russian Federation?
What are the sources of formation of the Pension Fund of the Russian Federation?
For what purposes are funds from the Russian Pension Fund spent?
What are the features of the formation of the Social Insurance Fund of the Russian Federation and its main tasks?
From what sources is the Social Insurance Fund formed?
For what purposes are funds from the Social Insurance Fund spent?
What is the need for the formation of federal and territorial compulsory health insurance funds?
From what sources are funds generated by the Compulsory Medical Insurance Fund?
What are the main functions and tasks of the FFOMS and TFOMS?

Bibliography

Neshitoy A.S. Finance and credit: Textbook. — 2nd ed., revised. and additional - M.: Publishing and trading corporation "Dashkov and Co", 2006. - 572 p.
Finance: Textbook. — 2nd ed., revised. and additional / S.A. Belozerov, S.G. Gorbushina and others; edited by V.V. Kovaleva. - M.: TK Welby, Prospekt Publishing House, 2004. - 512 p.
Finance: Textbook / Ed. A.G. Gryaznova, E.V. Mirkina. - M.: Finance and Statistics, 2005.
Financial and credit encyclopedic dictionary / Under the general. ed. A.G. Gryaznova, E.V. Mirkina. — Finance and Statistics, 2005.
Finance and credit: Textbook / M.L. Dyakonova, T.M. Kovaleva, T.N. Kuzmenko and others; edited by prof. T.M. Kovaleva. — 2nd ed. reworked and additional M.: KNORUS, 2006. - 376 p.
Fetisov V.D., Fetisova T.V. Finance and credit. — 2nd ed., revised. and additional - M.: UNITY-DANA, 2006. - 399 p.
Finance and credit: Textbook / Ed. prof. M.V. Romanovsky, prof. G.N. Beloglazova. - M.: Higher education, 2006. - 575 p.

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

Federal state budget educational institution higher education

“Russian Economic University named after G.V. Plekhanov"

COURSE WORK

in disciplines: “Finance” and “Economic Statistics”

on the topic: “Features of the formation and use of finances of state extra-budgetary funds”

Moscow - 2015

Introduction

The transition to a market economy changed the content of the economic mechanism in Russia, organizational structures its individual parts, including modernizing the financial system. It is generally accepted that extra-budgetary funds are one of the mechanisms for redistributing the state’s national income in favor of certain social groups of the population, while the state mobilizes part of the population’s income into the funds to finance various socio-economic activities. The formation of extra-budgetary funds allows us to solve two of the most important tasks: providing additional funds to priority sectors of the economy and expanding social services to the population.

The global financial crisis has caused a decline in the living standards of the vast majority of the population. In these conditions, on the one hand, there is a need to concentrate limited financial resources at the state level, and on the other hand, the state has a need to rank public needs in order of importance and to create targeted monetary funds to satisfy the most pressing of them. off-budget financial fund

Historically, it was determined that the allocation of extra-budgetary funds from the budget occurred gradually; their creation was necessary for the state to use its financial resources more efficiently. The specificity of extra-budgetary social funds lies in the clear assignment of income sources to them and, as a rule, strictly targeted use of their funds. Therefore, the insufficient development of problems of the formation and development of extra-budgetary funds determined the relevance of the research topic.

The purpose of writing the work is to reflect the essence of state extra-budgetary funds of Russia and determine their place in the financial system of the Russian Federation, as well as explore modern tendencies formation and use of extra-budgetary funds.

Methodological and theoretical basis course work served as a range of legal acts of the Russian Federation, works of domestic and foreign scientists, specialists in the field of budget and finance, statistical data, materials from periodicals, information system“Consultant Plus”, dedicated to the problems of the functioning of extra-budgetary funds.

The work consists of an introduction, two chapters, a conclusion, a list of sources used and applications.

Chapter 1. Theoretical aspects of the functioning of extra-budgetary funds

1.1 Economic essence, features and types of extra-budgetary funds

Extra-budgetary funds are a specific form of redistribution and use of the country’s financial resources to finance specific social and economic needs of national or regional significance.

By creating extra-budgetary funds at any level, the state attracts significant resources to finance targeted activities through special allocations and other sources. With the help of extra-budgetary funds, two main tasks are solved: providing additional funds to priority sectors of the economy and expanding the volume of funding for social services for the population.

Extra-budgetary funds, being an integral part of the financial system of the Russian Federation, have a number of features:

· planned by authorities and management and have a strictly targeted orientation;

· funds from the funds are used to finance government expenditures not included in the budget;

· formed mainly due to mandatory deductions legal entities;

· insurance contributions to the funds and the relationships arising from their payment are of a tax nature, the contribution rates are established by the state and are mandatory;

· monetary resources of funds are in state ownership and are not included in budgets;

· spending of funds from the funds is carried out by order of the Government or an authorized body (Board of the Fund)

Most often, extra-budgetary funds are classified according to following criteria:

· validity periods - permanent and temporary;

· affiliations - state, local, interstate;

· areas of use - social, credit, economic, scientific, investment, etc.

The volume of income of state social funds in Russia accounts for more than half of the income of the federal budget; it is formed through mandatory payments established by the legislation of the Russian Federation, voluntary contributions from legal entities, special loans, as well as income from the activities of the fund itself.

On this moment There are three state social extra-budgetary funds:

1. Pension Fund of the Russian Federation (PFR),

2. Social Insurance Fund of the Russian Federation (FSS),

3. Federal and territorial funds of compulsory health insurance of the Russian Federation (MHIF).

Social extra-budgetary funds accumulate funds for the implementation of the most important social guarantees: state social security for age, illness, loss of a breadwinner, for the birth and upbringing of children, health care and free medical care, and others.

Social extra-budgetary funds are independent financial and credit institutions. The legal status, procedure for the creation, operation and liquidation of the fund are determined in accordance with the Budget Code of the Russian Federation. Draft budgets of extra-budgetary funds are considered and approved by the State Duma and the Federal Assembly in the form of federal laws. The operational management of extra-budgetary funds is carried out by a specially created administrative apparatus that has the corresponding rights and responsibilities.

1.2 The evolution of extra-budgetary funds in Russia, their role in the national financial system

The massive emergence of extra-budgetary funds dates back to the early 90s of the 20th century, which was due to the systemic crisis of the state economy. The sharp decline in production led to a decrease in budget revenues, whose revenues no longer covered social expenses.

The main disadvantage of budget financing is depersonalization budget funds and, as a consequence, the possibility of insufficient funding for social and economic programs, in these conditions, a need arose for trust funds of funds separate from the budgets with revenue sources assigned to them. Funds of this kind allow the state to more efficiently accumulate monetary resources and spend them in accordance with their intended purpose.

Targeted state funds of funds arose in our country long before economic crisis 90s of the XX century. Until 1938, there was a so-called social insurance budget, approved separately from the state budget. Since 1938, this budget became an integral part of the State Budget of the USSR and was formed through insurance contributions from enterprises, institutions, and organizations. The state social insurance budget was compiled by the All-Union Central Council of Trade Unions (hereinafter referred to as the All-Union Central Council of Trade Unions).

From 1970 to 1991, in accordance with Resolution of the Council of Ministers of the USSR No. 214 of March 27, 1970, there was a special fund in the state budget intended for social insurance of collective farmers and formed through contributions from collective farms in the amount of 2.4% of the wage fund.

One of the first extra-budgetary funds in the early 90s of the last century was the USSR Pension Fund, formed in accordance with the USSR Law of May 15, 1990 “On pension provision for citizens in the USSR”. Since that time, in the USSR, and then in the RSFSR, an active process of formation of numerous extra-budgetary funds of social and economic orientation began, the peak of which occurred in the period from 1993 to 1998. At that time, at the federal level there were the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, the Social Insurance Fund of the Russian Federation, the State Employment Fund of the Russian Federation, the Fund for the Reproduction of the Mineral Resources Base of the Russian Federation, the Federal Road Fund, the Federal Environmental Fund, the Development Fund customs system of the Russian Federation, Development Fund enforcement proceedings and so on.

An equally large number of extra-budgetary funds existed at the level of constituent entities of the Russian Federation, as well as in municipalities. The number of funds was not constant: some funds existed for no more than a year, others are still operating today, for example, the Russian Pension Fund.

A new stage in the development of trust funds was the entry into force on January 1, 2000 of the provisions of the Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ, according to which only four social extra-budgetary funds can operate at the federal level: the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the State Employment Fund of the Russian Federation (hereinafter referred to as the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund and State Fund for Social Protection, respectively). The remaining target funds continued to exist as budgetary funds. On January 1, 2001, due to consolidation in the federal budget, the GFZN ceased its independent existence. Now part of its functions is performed by the Federal Service for Labor and Employment.

Thus, the currently existing extra-budgetary funds constitute a kind of second, “social” budget of the Russian Federation.

1.3 Sources of formation and direction of expenditure of extra-budgetary funds of the Russian Federation

Since January 1, 2014, insurance premiums have been the main source of formation of the budgets of state extra-budgetary funds.

Payers of insurance premiums are employer organizations of all forms of ownership. The object of taxation with insurance premiums is payments and other remunerations accrued by payers of insurance premiums in favor of individuals for employment contracts and civil contracts.

Features of the activities of extra-budgetary funds are highlighted in Chapter 17 “Budgets of state extra-budgetary funds” of the Budget Code of the Russian Federation (hereinafter referred to as the Budget Code of the Russian Federation).

In accordance with Article 145 of the Budget Code of the Russian Federation, draft budgets of state extra-budgetary funds are drawn up for the next financial year and planning period and submitted to the Ministry of Health and Social Development of Russia, for submission in the prescribed manner to the Government of the Russian Federation with draft corresponding budgets.

The budgets of state extra-budgetary funds of the Russian Federation, upon the proposal of the Government of the Russian Federation, are adopted in the form of federal laws. Budgets and reports on the execution of budgets of state extra-budgetary funds are approved by federal laws for each extra-budgetary fund separately. The budgets of territorial extra-budgetary funds are approved by the laws of the constituent entities of the Russian Federation.

In 2013, Federal Law No. 212-FZ dated July 24, 2013 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” was adopted, according to which a unified social the tax from January 1, 2014 was replaced by insurance contributions directly to the Pension Fund, Social Insurance Fund, federal and territorial Compulsory Medical Insurance Fund.

Since 2011, insurance premiums have been paid by employers at a flat rate for the amount of payments and other remunerations not exceeding 463,000 rubles per year in favor of one employee. Above this amount, payments and other remunerations are not taxed and, accordingly, insurance premiums are not paid. If an employee worked in two or more organizations, the payment limitation is applied for each organization separately.

Currently, funds from state extra-budgetary funds of the Russian Federation are generated through:

employers' insurance contributions;

insurance premiums for citizens engaged in self-employed activities, including farmers and lawyers;

insurance contributions of other categories of working citizens;

funds collected from employers and citizens as a result of filing recourse claims;

voluntary contributions (including currency values) from individuals and legal entities;

income from the capitalization of Pension Fund funds and other financial receipts not prohibited by law, as well as in other established by law cases.

The Pension Fund of the Russian Federation is one of the most significant social institutions in the country; it is the largest federal system providing public services in the field of social security in Russia.

The Pension Fund was established on December 22, 1990 for public financial management pension provision, which needed to be allocated to an independent extra-budgetary fund. With the creation of the Russian Pension Fund, a fundamentally new mechanism for financing and paying pensions and benefits appeared. The Russian pension system has undergone significant changes several times. Until 2002 in Russia there was distribution system pension savings, the model was socially egalitarian in nature. On January 1, 2002, a modern distribution and savings pension system began to function in Russia. From that moment on, a new system of compulsory pension insurance came into effect. After the reforms, the labor pension began to consist of three parts: insurance, funded and basic. During the development of the pension reform since 2007, the pension began to consist of two parts: insurance and funded.

Pension Fund funds are allocated to:

payment in accordance with the legislation in force on the territory of the Russian Federation, interstate and international treaties of state pensions, including to citizens traveling outside the Russian Federation;

payment of child care benefits over the age of one and a half years;

provision of financial assistance by social protection authorities to elderly and disabled citizens;

financial and logistical support current activities Pension Fund and its bodies.

State social insurance funds of the Russian Federation are managed by the Social Insurance Fund of the Russian Federation.

FSS funds are directed to:

payment of benefits for temporary disability, pregnancy and childbirth, to women registered with early dates pregnancy, at the birth of a child, upon adoption of a child, caring for a child until he reaches the age of one and a half years, as well as social benefits for burial or reimbursement of the cost of a guaranteed list of funeral services;

payment for additional days off to care for a disabled child or disabled child from childhood until he reaches the age of 18;

payment for vouchers for employees and their children to sanatorium and resort institutions located on the territory of the Russian Federation and to sanatorium and resort institutions in the CIS member states, which have no analogues in the Russian Federation, as well as for medical (dietary) nutrition;

partial maintenance of health resorts on the balance sheet of insurers that have licenses to engage in this type of activity (payment of expenses for food, treatment and medicines, wages of employees, cultural services);

partial payment of vouchers to children's country health camps located on the territory of the Russian Federation for children of working citizens;

partial maintenance of children's and youth sports schools (payment of expenses for salaries of coaching staff and rental of premises necessary for the educational and training process);

payment for travel to and from the place of treatment;

creation of a reserve to ensure the financial sustainability of the Fund at all levels;

ensuring current activities, maintaining the Fund's management apparatus.

The Federal Compulsory Medical Insurance Fund implements state policy in the field of compulsory medical insurance of citizens as an integral part of state social insurance; its funds provide the following:

specialized medical care provided in federal medical institutions, the list of which is approved by the Ministry of Health and Social Development of Russia;

high-tech medical care provided in medical organizations in accordance with the state assignment, formed in the manner determined by the Ministry of Health and Social Development of Russia;

medical care provided for by federal laws for certain categories of citizens, provided in accordance with state assignments and in the manner determined by the Government;

additional measures to develop preventive medical care in accordance with the legislation of the Russian Federation;

additional medical care provided by local general practitioners, local pediatricians, general practitioners (family doctors), local nurses, local pediatricians, nurses of federal general practitioners (family doctors) government agencies, administered by the Federal Medical and Biological Agency;

additional medical care provided by local general practitioners, local pediatricians, general practitioners (family doctors), local nurses, local pediatricians, and general practitioner nurses in municipal health care institutions providing primary health care.

Spending of state extra-budgetary funds in accordance with Art. 147 of the Budget Code of the Russian Federation is carried out exclusively for the purposes specified by law.

The main factor influencing the dynamics of expenses is the demographic factor, which includes: the birth rate and mortality rate of the population, its migration. Demographic processes transform the structure of the population into a new state: new proportions emerge between different categories of the population, their distribution across the territory, the degree of their homogeneity, and typical average parameters change.

The basis for the dynamics of the flow of funds into extra-budgetary funds is economic forces: economic growth rate, inflation, GDP, number of labor resources, and so on.

When the amount of expenses exceeds the amount of income, a deficit occurs in the fund. Deficiency is an indicator of “ill health” national economy, it is subject to regulation in the direction of reduction. If a budget for the next year with a deficit is adopted, sources of financing the deficit are simultaneously approved. Let us give as an example several sources of covering the deficit proposed by the pension fund: an increase in the balances of the financial reserve of the budget of the Pension Fund of the Russian Federation, an increase in the balances of pension savings in the budget of the Pension Fund of the Russian Federation, a decrease in the balances of the financial reserve of the budget of the Pension Fund of the Russian Federation, and so on.

The area of redistribution of extrabudgetary funds is limited to the intended purpose of the fund. Such limitations in the distribution function of this segment of public finance in some cases have a number of advantages over the budgetary form of redistribution of financial resources. When allocating part of the financial resources to an extra-budgetary fund, it is easier to see the proportionality of centralized sources and needs, issues of managing this part of financial resources are resolved more quickly, and the inevitability of a deficit in these funds is eliminated, which is impossible to achieve in budgets in an economic crisis.

Chapter 2. Statistical study of extra-budgetary funds

2.1 System of statistical indicators for studying the mechanisms of formation and use of extra-budgetary funds

Statistics of extra-budgetary funds studies the patterns of formation and expenditure of funds in connection with the socio-economic purpose of each of them. The task of statistics of extra-budgetary funds is to determine the volume, dynamics, structure of income and expenses of various funds, the ratios of individual sources of income (directions of expenses) and analyze the effectiveness of the functioning of funds.

Statistical indicators of various budget funds are:

Total income, including by source;

Other income;

The total amount of expenses, including by area;

Other expenses;

Fund balance at the beginning of the period;

Balance at the end of the period.

Changes in state extra-budgetary funds during the year can be presented in the form of a balance sheet:

DS k = DS n + PDS - IDS

where DS k is the fund’s cash balance at the end of the period;

DS n - fund balance at the beginning of the period;

PDS - the amount of funds received during the year;

IDS - the amount of money spent during the year.

For a more accurate analysis of the Pension Fund of Russia, we will use the following indicators: *Tax collection rate to the Russian pension fund for the insurance part of the pension

where Is is the income of the Russian pension fund for the insurance part of the pension;

Isr is the possible income of the Russian pension fund for the insurance part of the pension. *Isr value is calculated using the following formula:

where W is the wage fund; N 1 - number of employees born in 1966 and older;

N 2 - number of employees born in 1967 and younger;

N -- total number workers employed in the economy;

T s1 -- tariff for insurance premiums for employees born in 1966 and older;

T s2 -- tariff for insurance premiums for employees born in 1967 and younger.

*The wage fund is determined by the formula:

where Wсрм is the average monthly salary in Russia. *Tax collection rate to the Russian pension fund for the funded part of the pension:

where I n is the income of the Russian pension fund for the funded part of the pension;

I nr - possible income of the Russian pension fund for the funded part of the pension. *The value of I nr is calculated using the following formula:

where Tn is the tariff for funded contributions of employees born in 1967 and younger.

2.2 Methods of statistical analysis used in the study of finances of extra-budgetary funds

The methodology of finance statistics includes the following stages of statistical research:

· Statistical observation (data collection);

· Summary and grouping of statistical data;

· Analysis of financial statistical indicators;

· Forecast of financial statistical indicators.

Statistics characterize quantitative patterns that develop in the process of formation and use of funds from state extra-budgetary funds; using certain statistical methods, these can be achieved, which include:

* Method of absolute and relative values; absolute values are the size or volume of the event being studied, expressed in appropriate units of measurement under specific conditions of place and time; a relative statistical value is the result of the ratio of two absolute statistical values. When calculating relative values, it is important that the values being compared are measured in the same units and are comparable. Calculate the relative magnitude of dynamics, structure, intensity, coordination, implementation of the plan, and the planned target.

* Method of time series; Dynamic series characterize changes in phenomena over time. Such series can form both absolute and relative indicators, and average. A series can be interval and moment, intervals can be equal or unequal, and time points can be at equal or unequal observation steps. absolute growth shows how many units the subsequent level of the series has changed compared to the previous one (chain absolute increases) or compared to the initial level (basic absolute increases).

* The growth rate shows what percentage the next level of the series is compared to the previous one (chain growth rates) or compared to the initial level (basic growth rates).

* The growth rate shows by what percentage the subsequent level of the series has increased compared to the previous one (chain growth rates) or compared to the initial level (basic growth rates).

* The absolute value of 1% growth shows how many units must be produced in a given period so that the level of the previous period increases by 1%. . The considered chain and basic analytical indicators are not sufficient when analyzing a series of dynamics; it is necessary to calculate the average analytical indicators for the period: average level series, average annual absolute growth, average annual growth rate, average annual growth rate.

* Correlation method; Correlation analysis is a method that allows one to detect a relationship between several random variables. In its most general form, accepting the hypothesis of a correlation means that a change in the value of variable A will occur simultaneously with a proportional change in the value of B: if both variables increase, then the correlation is positive, if one variable increases and the second decreases, the correlation is negative.

* Method of statistical tables; Method of statistical tables; A statistical table provides a quantitative description of a statistical population and is a form of visual display of data. By appearance the table is a combination of vertical and horizontal rows. It must have common side and top headings. Another feature of a statistical table is the presence of a subject (characteristics of a statistical population) and a predicate (indicators characterizing the population). Statistical tables are the most rational form of presenting results.

* Graphical methods are a continuation and addition of the tabular method. If something goes unnoticed when reading the table, it is revealed in the graph. Statistical graphs show the overall picture of the phenomenon being studied and give its generalized representation.

2.3 Analysis of sources of formation and directions of expenditure of funds from state extra-budgetary funds

Having studied the income of the Pension Fund, we found that during the period from 2010 to 2014, the income of the state pension fund of the Russian Federation increased from 4,610,084 million rubles to 6,159,065 million rubles, that is, the increase for the entire period was 44.5%. We can also note that the highest growth rate was observed in 2013 (38.57%), and the lowest in 2011 (14.0%). It is also interesting that in 2014, compared to 2013, there was a decrease in growth rates and a negative increase (-3.59%). In general, the average annual absolute income was 5660709.2, and.

Having studied the expenses of the Pension Fund, we found that during the period from 2010 to 2014, the expenses of the state pension fund of the Russian Federation increased from 4249235 million rubles to 6190128 million rubles, that is, the increase for the entire period was 45.68%. We can also notice that the highest growth rate was observed in 2013 (50.11%), and the lowest in 2011 (15.84%). It is also interesting that in 2014, compared to 2013, there was a decrease in growth rates and a negative increase (-2.59%). In general, the average annual absolute income was 5,438,248, and.

The pension fund has the largest deficit among the analyzed funds. For 2014 it is 30 billion rubles. The Ministry of Labor of the Russian Federation announced a decrease in real wages in 2015 by 9%. According to unofficial data, the figure ranges from 15 to 25%. The consequence of such changes is a narrowing of the base for contributions to the Pension Fund. Moreover, employers do not pay contributions at all for 11.8 million people, and by the end of 2015 the number of unemployed is projected to increase to 1.6 million people. If we assume that the economically active population is about 75 million people, then every fifth person does not pay contributions.

The average value of the coefficient of collection of insurance contributions Ks was 62.89%, and the coefficient of collection of contributions for the funded component of pension Kn was 50.26%. Overall, these are quite low figures. In this situation, in the future, the hole in the pension fund budget will only grow even larger and the funds allocated from the federal budget will not be enough to cover it. The relevance of this problem is now great, the Russian pension system requires reforms, it is necessary to increase the tax collection rate and reduce costs. However, objectively, cost reduction cannot be achieved by increasing the retirement age or canceling pensions for working pensioners; a search for new ways of development is required.

From 2010 to 2014, income increased from 109,124 to 1,268,658 million rubles, during this period there was a colossal growth rate, it was 1062.58%. The greatest growth occurred in 2012; compared to the previous period, income increased by 300.28%. Further, in 2013 and 2014, the increases were not significant, 12.50% and 20.97%, respectively. This trend can be explained by the economic recession in Russia that began in 2013. The average indicators of the dynamics series have the following values: ; And. In general, we observe the highest indicators in the dynamics series from the Federal Compulsory Medical Insurance Fund, this indicates efficient work of this fund.

Analyzing the data, we can conclude that from 2010 to 2014, expenses (as well as income) increased significantly from 101844 to 1250545 million rubles, the growth rate was 1127.90%. In percentage terms, expenses in 2010 compared to 2014 increased by 65.32% more than income in the same period. The greatest growth occurred in 2011; compared to the previous period, income increased by 342.13%. Further, in 2013 and 2014, the increases were not significant, 13.95% and 13.55%, respectively. This trend can be explained by the recession in the Russian economy that began in 2013. The average indicators of the dynamics series have the following values: i. In general, we observe the highest indicators in the dynamics series from the Federal Compulsory Medical Insurance Fund.

In 2014, compared to 2010, revenues from taxes and insurance premiums increased by 2.11% and revenues from the federal budget decreased by 2.37%. However, the reduction in federal budget revenues did not make a significant difference, since the bulk of the income comes from tax collections and the insurance premium rate increased by 3%.

In the structure of expenses, it is indicative that expenses for non-essential needs have decreased.

Examining the income of the Federal Social Insurance Fund of the Russian Federation, one can notice that in 2014, compared to 2010, revenues increased from 463,777 million rubles to 569,825 million rubles, the growth rate was 22.87%, compared with the growth of previously studied state extra-budgetary funds, this increase can be considered insignificant. In 2013, the overall growth rate was negative -4.33%; the downward trend in growth rates continued in 2014, this indicator amounted to -5.58%. For the period 2010-2014. the volume of income increased on average by 5.28% per year, the average annual growth rate was 105.28%, and the average annual absolute increase was 26,512 million rubles. In general, we observe the lowest indicators in the dynamics series for the Social Insurance Fund, which indicates that the social insurance fund is not very effective.

Examining the expenses of the Federal Social Insurance Fund of the Russian Federation, one can notice that in 2014, compared to 2010, expenses increased from 491,199 million rubles to 546,185 million rubles, the growth rate was 11.19%, compared with the growth of previously studied state extra-budgetary funds, this increase can be considered insignificant. In 2014, the growth rate was negative, -3.54%. For the period 2010-2014. the volume of income on average for the year increased by 2.69%, the average annual growth rate was 102.69%, and the average annual absolute increase was 13,746.5 million rubles. In general, we observe the lowest indicators in the dynamics series for the FSS.

Let us analyze the dependence of the total receipts of the social insurance fund on receipts from the federal budget; for this we use the correlation method of analysis.

After carrying out all the calculations, we find that the relationship between total income and income from the federal budget is moderate and direct. Receipts from the federal budget do not account for the majority of all receipts, but in 2014 it was precisely because of their sharp reduction that FSS revenues decreased greatly, although tax revenues and revenues from the federal compulsory health insurance fund increased.

In this bar chart you can see that the most revenue goes to the pension fund, the next largest revenue in 2010 and 2011 was the social insurance fund, but since 2012 the federal compulsory health insurance fund began to grow and develop rapidly, largely having increased revenues, it took second place in terms of income among state extra-budgetary funds.

The bulk of the income of state extra-budgetary funds comes from taxes and insurance premiums. This diagram partially explains the reason why the pension fund has the largest income.

Conclusion

In Russia, the basis of social protection is a unified nationwide system compulsory insurance. Social insurance is a way of realizing a citizen’s constitutional right to financial support in old age, in the event of illness, complete or partial loss of ability to work, or lack thereof from birth, loss of a breadwinner, or unemployment. On the other hand, insurance as a financial category is a system of monetary relations associated with the redistribution of national income, which allows the formation and expenditure of extra-budgetary funds of funds for the material provision of various segments of society.

When writing a paper based on theoretical analysis the essence and significance of extra-budgetary funds is determined, the features of their functioning are identified, classification characteristics and factors influencing the increase or decrease in income and expenses of extra-budgetary funds, necessitating the concentration of limited financial resources at the state level in order to ensure state social and general economic needs.

Extra-budgetary funds, being an important link in the state’s financial system, accumulate monetary resources and direct them to solve various types of social problems. economic tasks, allow us to achieve social harmony in society and provide conditions for stable economic growth and progress in the interests of all segments of the population.

The main extra-budgetary funds are funds aimed at social support and social protection of the population: the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation.

Since off-budget funds are formed on the basis of the redistribution of income and savings generated in the process of primary redistribution of national income, this circumstance makes the compulsory insurance system particularly susceptible to trends in economic development. A decrease in economic growth rates and an increase in inflation immediately affect the collection of contributions to these funds, which ultimately leads to the accumulation social problems in society.

The inflation rate according to the Central Bank is 11.4%, and if we analyze the receipts and expenditures of extra-budgetary funds taking into account inflation, a clearer picture of what is happening will be visible. The dynamics of expenses and incomes significantly lag behind the rate of inflation, which contributes to the growth of the deficit. Of all the extra-budgetary funds examined, the Pension Fund experiences the largest deficit. It has been proposed to increase the retirement age as a way to reduce the deficit, but so far this law was not accepted. Covering the deficit of the Russian Pension Fund is still possible using funds Reserve Fund without fund national welfare- Finance Minister Anton Siluanov tells reporters. Earlier, Russian Prime Minister Dmitry Medvedev instructed the Ministry of Finance, the Ministry of Economic Development and the Ministry of Labor to work on the issue of directing funds from the National Welfare Fund to balance the Pension Fund's budget. In 2015, the Pension Fund received a transfer from the budget in the amount of 1.7 trillion rubles.

Based on a structural analysis of the activities of state social extra-budgetary funds, in the course of the work, targets and principles for reforming the social insurance sector in Russia were identified, directions for reform were proposed, which consisted in developing a methodology for the formation and functioning of the social insurance system, introducing insurance for professional and regional pensions and long-service benefits , redistribution of the functions of social insurance funds and compulsory health insurance, as well as in determining the list of social risks and developing a mechanism for their use as objects of social insurance.

Thus, the system of social extra-budgetary funds in Russia requires further reform, improvement of the collection and distribution of insurance premiums in order to better meet the needs of citizens and the state as a whole. In response to global demographic problems developed foreign systems pension, social and health insurance carried out serious reforms. However Russian system due to objective features of a macroeconomic nature, as well as the huge burden of accumulated obligations of the Soviet period, must implement a unique set of measures that goes far beyond foreign experience. Improving this system will lead to a prosperous situation within the country and an increase in the country’s prestige on the world stage.

List of used literature

1. Constitution of the Russian Federation of December 12, 1993. (taking into account the amendments introduced by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation dated December 30, 2012 N 6-FKZ and dated December 30, 2012 N 7-FKZ);

2. Budget Code of the Russian Federation as of February 3, 2014, as amended by No. 1-FZ;

3. Federal Law of December 15, 2001 No. 166-FZ “On State Pension Provision in the Russian Federation” (as amended by Federal Law of July 2, 2013 No. 185-FZ);

4. Federal Law of December 17, 2001 N 173-FZ “On Labor Pensions in the Russian Federation” (as amended on December 28, 2013)

5. Federal Law No. 167-FZ of December 15, 2001 “On Compulsory Pension Insurance in the Russian Federation” (as amended by Federal Law No. 33-FZ of March 12, 2014);

6. Federal Law of the Russian Federation of June 28, 1991 No. 1499-1 “On medical insurance of citizens in the Russian Federation” (as amended on July 24, 2013 No. 213-FZ);

7. Federal Law of December 23, 2014 N 383-FZ "On Amendments to the Federal Law "On Charitable Activities and Charitable Organizations" and Article 7 of the Federal Law "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund compulsory health insurance and territorial compulsory health insurance funds"

8. Bogorodskaya N. A. Finance statistics: textbook. Manual/SPbGUAP. St. Petersburg, 2014, 316 p.

9. Galaganov V.P. Social Security Law: Textbook. - M.: Academy, 2014. - 415 p.

10. Galaganov V.P. Insurance business: textbook. - M.: Academy, 2011. - 272 p.

11. Gracheva E.Yu. Financial law: textbook. - M.: TK Velby, Prospect, 2014. - 462 p.

12. Didyk M.E. State system management: textbook. allowance. - Rostov n/d: Phoenix, 2014. - 350 p.

13. Lazurin E.A. Finance and credit statistics: Tutorial/ E.A. Lazurin; Moscow Finance and Law University MFUA. - Yaroslavl: I MFYuA, 2012. - 88 p.

14. Maslov Yu.N. Insurance law: an elementary course. - Kursk, 2011. - 58 p.

15. Mokhov A.A. The concept of development of the healthcare system in the Russian Federation until 2020 and its legal support // Russian Justice. 2011. - No. 8. - With. 61 - 65.

16. Knyazyava V.G., Slepova V.P. Finance: textbook - M.: Master, 2008- 654 p.

18. Neskorodova Yu.S. Problems of resource distribution of extra-budgetary funds // collection of scientific articles on conference proceedings. 12/10/2011 - Belgorod: BelSU, 2012. - p. 44-46.

19. Polyak G.B. Budget system of Russia: textbook. - 3rd ed., revised. and additional - M.: Unity, 2014. - 703 p.

20. Social security law in Russia: textbook / author.-comp. O.V. Rudakova. - Kursk, 2011. - 364 p.

21. Burtseva S.A. Finance statistics: textbook - M.: Finance and Statistics, 2004. - 288 p.

22. Sokolova O.V. State and municipal finance: a course of lectures. - Kursk: NOU VPO APiU, 2014. - 116 p.

23. Bataev A.V. Forecast of the deficit of the Russian pension fund based on actuarial modeling: [ Electronic resource]: scientific journal: Young scientist. -- 2015. -- No. 7. -- P. 349-355.

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Concept, classification and socio-economic essence of extra-budgetary funds in the Russian Federation. The operating procedure and legal status of state extra-budgetary funds. The role of insurance premiums in the formation of budget revenues of state extra-budgetary funds.

According to Article 114 of the Budget Code of the Russian Federation, the budgets of state extra-budgetary funds include the budgets of state extra-budgetary funds of the Russian Federation and the budgets of territorial state extra-budgetary funds. The budgets of state extra-budgetary funds of the Russian Federation are:

1) the budget of the Pension Fund of the Russian Federation;
2) the budget of the Social Insurance Fund of the Russian Federation;
3) the budget of the Federal Compulsory Medical Insurance Fund.

The budgets of territorial state extra-budgetary funds are the budgets of territorial compulsory health insurance funds.

The functions performed by extra-budgetary funds are similar to those of all financial categories, i.e. formation, control, and the main one is the redistribution function of financial flows.

The main source of income for extra-budgetary funds is currently insurance premiums (from January 1, 2010, instead of the unified social tax).

1) The pension fund is a fund of funds formed outside the federal budget, intended to financially provide protection for citizens from a special type of social risk, loss of earnings due to loss of ability to work, upon the onset of old age, disability, for disabled family members, death of the breadwinner, for individual categories of workers performing long-term work for a certain professional activity. The pension fund began its activities in 1991.

Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (as amended on December 28, 2010)

Payers are:

1) persons making payments to individuals, including: organizations; individual entrepreneurs; individuals;
2) individual entrepreneurs, lawyers, notaries engaged in private practice.

The budget of the Pension Fund of the Russian Federation is formed through:

- insurance premiums;
- federal budget funds;
- amounts of penalties and other financial sanctions;
- income from the placement (investment) of temporarily free funds of compulsory pension insurance;
- voluntary contributions of individuals and organizations paid by them not as policyholders or insured persons;
- other sources not prohibited by the legislation of the Russian Federation.

The Foundation carries out a number of socially significant functions, including:

- accounting of insurance funds received under compulsory pension insurance;
- assignment and payment of pensions. Among them are labor pensions (old age, disability, loss of a breadwinner), state pensions, pensions for military personnel and their families, social pensions, and civil servants’ pensions. V;
- assignment and implementation of social benefits separate categories citizens: veterans, disabled people, disabled people due to military trauma, Heroes Soviet Union, Heroes of the Russian Federation, etc.
- personalized accounting of participants in the compulsory pension insurance system;
- interaction with employers - insurance payers pension contributions. Information about citizens insured in the pension system comes from 6.2 million legal entities; - issuance of certificates for receiving maternity (family) capital;
- management of pension system funds, incl. savings part labor pension, which is carried out through the state management company (Vnesheconombank) and private management companies;
- implementation of the State Pension Co-financing Program.

Since January 1, 2010, the old-age labor pension consists of two parts - insurance (20%) and funded (6%). There is no provision for dividing the labor pension for disability and the labor pension for the loss of a breadwinner into its component parts.

2) The Social Insurance Fund (SIF) is a fund of funds formed outside the federal budget and intended to realize the rights of citizens to social security for illness, disability, and the birth and upbringing of children. As an independent financial institution, the social insurance fund was formed in 1991.

“Regulations on the Social Insurance Fund of the Russian Federation” dated February 12, 1994 (as amended by Resolutions of the Government of the Russian Federation dated November 19, 2008 N 862)

The main objectives of the Fund are: - providing state-guaranteed benefits for temporary disability, pregnancy and childbirth, for women registered in the early stages of pregnancy, at the birth of a child, for caring for a child until he reaches the age of one and a half years, as well as social benefits for funeral or reimbursement of the cost of a guaranteed list of funeral services, sanatorium and resort services for workers and their children;

- participation in the development and implementation of state programs for protecting the health of workers, measures to improve social insurance; - implementation of measures to ensure the financial stability of the Fund;
- development, jointly with the Ministry of Labor and Social Development of the Russian Federation and the Ministry of Finance of the Russian Federation, of proposals on the size of the tariff of insurance contributions for state social insurance;
- organization of work on training and advanced training of specialists for the state social insurance system, explanatory work among policyholders and the population on social insurance issues;
- cooperation with similar funds (services) of other states and international organizations on social insurance issues.

The Fund's resources are generated by:

- insurance contributions of employers (administration of enterprises, organizations, institutions and other economic entities, regardless of their form of ownership);
- insurance contributions of citizens engaged in self-employment and required to pay social insurance contributions in accordance with the law;
- insurance contributions of citizens who work under other conditions and have the right to receive state social insurance established for employees, subject to their payment of insurance contributions to the Fund;
- income from investing part of the Fund’s temporarily available funds in liquid government securities and bank deposits. These funds of the Fund are placed in bank deposits within the limits of the funds provided for in the Fund's budget for the corresponding period;
- voluntary contributions from citizens and legal entities; receipts of other financial resources not prohibited by law;
- allocations from the federal budget to cover expenses associated with the provision of benefits (benefits and compensation) to persons affected by the Chernobyl disaster or radiation accidents at other nuclear facilities for civil or military purposes and their consequences, as well as in other cases established by law;
- other income (expenses reimbursed by the policyholder, not accepted for offset against insurance premiums, and not accepted expenses for payment of benefits for temporary disability due to a work injury or occupational disease; arrears on mandatory payments, amounts of fines and other sanctions provided for by law; amounts paid in accordance with the established procedure for trips purchased by the policyholder at the expense of the Fund; funds reimbursed to the Fund as a result of fulfillment of recourse claims against policyholders, and others).

The Fund's funds are directed to:

- payment of benefits for temporary disability, pregnancy and childbirth, for women registered in the early stages of pregnancy, at the birth of a child, upon adoption of a child, for caring for a child until he reaches the age of one and a half years, as well as social benefits for burial or reimbursement of the cost of a guaranteed list of funeral services;
- payment for additional days off to care for a disabled child or disabled person from childhood until he reaches the age of 18; payment for vouchers for employees and their children to sanatorium and resort institutions located on the territory of the Russian Federation and to sanatorium and resort institutions in the CIS member states, which have no analogues in the Russian Federation, as well as for medical (dietary) nutrition;
- partial maintenance of health resorts on the balance sheet of insurers that have licenses to engage in this type of activity (payment of expenses for food, treatment and medicines, wages of employees, cultural services);
- partial payment of vouchers to children's country health camps located on the territory of the Russian Federation for children of working citizens;
- partial maintenance of children's and youth sports schools (payment of expenses for salaries of coaching staff and rental of premises necessary for the educational and training process); - payment for travel to the place of treatment and back;
- creation of a reserve to ensure the financial stability of the Fund at all levels. The procedure for forming the reserve and providing funds from it (on a repayable basis or free of charge) is determined by the instructions on the procedure for accruing, paying, spending and accounting for state social insurance funds, approved by the Fund jointly with the Ministry of Labor and Social Development of the Russian Federation, the Ministry of Finance of the Russian Federation, the State Tax Service service of the Russian Federation and with the participation of the Central Bank of the Russian Federation;
- ensuring current activities, maintaining the Fund’s management apparatus;
- financing the activities of divisions of executive authorities that provide state protection of workers’ labor rights, labor protection (including divisions of supervision and control over labor protection) in cases established by law; - conducting research work on issues of social insurance and labor protection;
- implementation of other activities in accordance with the objectives of the Fund, including explanatory work among the population, encouraging freelance workers of the Fund who are actively involved in the implementation of social insurance measures;
- participation in the financing of international cooperation programs on social insurance issues.
3) The Compulsory Health Insurance Fund (MHIF) is a non-profit financial and credit institution created to implement state policy in the field of compulsory health insurance. The fund is designed to ensure that citizens of the country receive equal medical care and medicines in accordance with the compulsory health insurance program. The fund has a 2-level structure: Federal Fund and Territorial Fund.

Federal Law of November 29, 2010 No. 326-FZ “On compulsory health insurance in the Russian Federation.”

Compulsory health insurance funds are formed through:

1. income from payment:
- a) insurance premiums for compulsory health insurance;
- b) arrears on contributions, tax payments; c) accrued penalties and fines;
2. federal budget funds transferred to the budget of the Federal Fund in cases established by federal laws, in terms of compensation for lost income in connection with the establishment of reduced rates of insurance premiums for compulsory health insurance;
3. funds from the budgets of the constituent entities of the Russian Federation, transferred to the budgets of territorial funds in accordance with the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation;
4. income from the placement of temporarily available funds;
5. other sources provided for by the legislation of the Russian Federation.
23. Target budget funds: essence, types, formation and use

Targeted budget funds are an intermediate step between the budget form of redistribution of funds and the extra-budgetary one. The concept of “targeted budget funds” appeared in 1995, when a similar status was assigned to some previously extra-budgetary funds created as a targeted source of financing certain government expenditures, and certain budget items with targeted funds.

They are similar to extra-budgetary funds by targeted sources and targeted spending of funds; belonging to the budget determines all other characteristics of these funds. The inclusion of target funds in the budget gives them formal characteristics of budgetary funds, without changing their essence as a limited form of redistribution of a certain part of the newly created value. In other words, the allocation of a target fund in the budget is more significant from the perspective of changing the redistributive role than its movement outside the budget or consolidation into the budget.

An analysis of some extra-budgetary funds revealed a number of shortcomings, primarily such as the dispersion of public funds and the weakening of state financial control over their intended use. True, cases of misuse of funds are not uncommon for budget funds. In turn, the inclusion of extra-budgetary funds in budgets leads to their use for other needs not related to the targeted nature of the funds. Thus, great disagreements arise, for example, over the advisability of consolidating road funds into budgets. The reason for this is the misuse of their funds given the deplorable state of Russian roads.

It seems that the use of all three forms of organizing public finances: budgetary, limited budgetary in the form of targeted budget funds and extra-budgetary - in the dynamically changing conditions of the transition period is very important, and non-compliance with financial legislation should not be a factor determining the form of functioning of public finances.

The composition of target budget funds in the federal budget is not constant. Thus, the budget for 1999 included the following target funds: road, environmental, crime control, development of the customs system, reproduction of the mineral resource base, restoration and protection water bodies, management, study, conservation and reproduction of aquatic biological resources, as well as the Fund of the Ministry of Atomic Energy of the Russian Federation; Federal Fund of the Ministry of the Russian Federation for Taxes and Duties; Federal Tax Police Service of the Russian Federation. Tracing the dynamics of the formation and abolition of target budget funds, one can notice that their creation is associated with the emergence of target sources. Most often these are payments for the use of a resource, clothed in a tax form. Thus, the appearance of two new funds in the 1999 budget is accompanied by the introduction of a tax on water users and a fee for the use of aquatic biological resources, which in the Budget Code of the Russian Federation appear as a fee for the right to use objects of the animal world and aquatic biological resources.

Operations using these funds (with the exception of the road fund), included in the federal budget, are carried out only through the bodies of the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation. To account for the income and expenses of target budget funds, special budget accounts are opened in the Main Directorate of the Federal Treasury, which are managed by authorized state bodies.

Introduction

Conclusion

Introduction

Relevance of the topiccourse work is that extra-budgetary funds are one of the mechanisms for redistributing the state’s national income in favor of certain social groups of the population, while the state mobilizes part of the population’s income into the funds to finance various socio-economic activities. The formation of extra-budgetary funds allows us to solve two of the most important tasks: providing additional funds to priority sectors of the economy and expanding social services to the population.

Historically, it was determined that the allocation of extra-budgetary funds from the budget occurred gradually; their creation was necessary for the state to use its financial resources more efficiently. Therefore, the insufficient development of problems of the formation and development of extra-budgetary funds determined the relevance of the topic.

During the historical transition from one economic system to another, Russia was struck by many crisis phenomena that mutually determine each other. The economic and financial crises caused a sharp decline in the standard of living of the overwhelming majority of the population and unemployment. In these conditions, on the one hand, there is a need to concentrate limited financial resources at the state level in order to provide for the most pressing social and general economic needs. On the other hand, in the context of a financial crisis that has caused a shortage of financial resources, the central government has a need to rank public needs in order of importance and to create targeted funds to satisfy the most pressing of them, thereby protecting these needs from significant underfinancing. This measure is similar to the allocation of protected items in the budget.

Gradually, extra-budgetary funds were allocated from the budget, among which social funds took the main place. The creation of extra-budgetary funds is necessary for the state to use its financial resources more efficiently. The specificity of extra-budgetary social funds is the clear assignment of income sources to them and, as a rule, strictly targeted use of their funds.

Degree of development:the problems of the formation and development of extra-budgetary funds, their role in the formation and development of the Russian financial system are studied by many scientists and practitioners.

A significant contribution to the study of this problem was made by the classics of economics D. Lvov, “Development of the Russian economy and tasks economic science", V.T. Batychko "Financial Law", etc.

The issues of taxation of social payments were dealt with by L.V. Konstantinova. "Prospects for modernization social policy in Russia", D.Yu. Fedotov "Extrabudgetary funds of Russia", Mityaev Yu.V., Orlova E.V., Shikalova N.I., and others considered the organization of taxation, forecasting and filling the budget system in conditions of financial instability.

ObjectResearch coursework are state extra-budgetary funds.

Subjectresearch is financial relations, arising in the process of formation and development of state extra-budgetary funds, between the state and business entities.

PurposeThe course work is a study of state extra-budgetary funds, their evolution in the Russian Federation.

To achieve this goal, the following are defined: tasks:

determine the essence and reasons for the emergence of extra-budgetary funds;

characterize the types of extra-budgetary funds: their classification;

clarify the sources of formation of extra-budgetary funds;

characterize the reasons for the emergence of state extra-budgetary funds and their evolution;

analyze the formation of income and expenses of state extra-budgetary funds of the Russian Federation;

find out the problems and prospects for the development of state extra-budgetary funds of the Russian Federation.

MethodsThe research was carried out using analysis, synthesis, statistical, graphical and tabular methods.

Practical significancethis topic contributes to further research and study in the field of finance of such disciplines as “State and municipal finance”; "Corporate Finance"; "Money, credit, banks".

off-budget fund income expense

1. The essence and reasons for the emergence of extra-budgetary funds

Extra-budgetary funds are a specific form of redistribution and use of the country's financial resources to finance specific social and economic needs of national or regional importance.

By creating extra-budgetary funds at any level, the state attracts significant resources to finance targeted activities through special allocations and other sources. Extra-budgetary funds ensure strictly targeted use of funds; they are separated from budgets and have a certain independence.

There are many different approaches to defining the concept of extra-budgetary funds.

Kovaleva A.M. is of the opinion that extra-budgetary funds are a form of redistribution and use of financial resources attracted by the state to finance certain public needs not included in the budget and comprehensively spent on the basis of operational independence strictly in accordance with the intended purposes of the funds.

Dadashev A.Z. and Chernik D.G. believe that extra-budgetary funds are a unique form of accumulation and redistribution of funds used, firstly, to finance specific social needs of national importance (state extra-budgetary funds for social purposes) and, secondly, for additional financing of territorial needs (current and capital nature) carried out by executive authorities and self-government bodies.

Drobozina L.A. gives two definitions of extra-budgetary funds:

Off-budget funds states are a set of financial resources at the disposal of central or regional (local) authorities and having a specific purpose. They are an important link in the financial system. The procedure for their formation and use is regulated by financial law.

Off-budget funds are one of the methods of redistribution of national income by the state in favor of certain social groups of the population. The state mobilizes part of the population's income to finance its activities.

With the help of extra-budgetary funds, two main tasks are solved:

Providing additional funds to priority sectors of the economy 2. expanding the volume of financing of social services for the population.

Extra-budgetary funds are one of the elements of such a link in the financial system as national finance, widely developed abroad. Sources for the formation of extra-budgetary funds can be special taxes and fees, allocations from budgets, special loans, voluntary contributions, as well as income from the activities of the fund itself.

The emergence of extra-budgetary funds occurred long before the emergence of a single central monetary fund of the state - the budget - in the form of special funds and special accounts. With the expansion of activities, the state needed more and more new expenses. Funds to cover them were centralized in special funds and intended for special purposes. They were, as a rule, temporary. With the implementation of the planned activities by the state and the cancellation of their funding, such funds ceased to exist. In this regard, the number of special funds was constantly changing: some were created, others were cancelled. In general, there was a tendency to increase the number and volume of special funds.

The multiplicity of special funds created certain financial inconveniences (in some funds there was an excess of funds, in others - a shortage) and required additional costs for their management. With the strengthening of the centralized state, a period of unification of funds began. Based on the combination of various funds, a state budget was created, which, after consideration and approval by parliament, becomes a binding law.

The allocation of extra-budgetary funds is due to several reasons:

) the need to allocate special financial resources for the purpose of their more efficient and strictly targeted use;

) the need to determine special and at the same time sustainable financial sources to meet the special needs of the state;

) the need to find additional funds to meet social needs that cannot be met in full financed from the budget, but which are the basis for expanding the scope of government activities in the field of military spending, scientific research, social payments to the population, etc.

Extra-budgetary funds are a financial category and part of the public finance system. At the same time, extra-budgetary funds have a number of features:

) draft budgets of state extra-budgetary funds are provided simultaneously with the draft corresponding budgets for the next financial year;

) budgets of state extra-budgetary funds are considered and approved in the form of federal laws simultaneously with the adoption of the federal law on the federal budget for the next financial year;

) extra-budgetary funds are introduced by government bodies and have a strictly targeted focus. They can be spent exclusively for purposes determined by law, in accordance with the budgets of funds approved by federal laws.

) income of state extra-budgetary funds is generated through mandatory contributions, as well as voluntary contributions from individuals and legal entities;

) insurance contributions to funds and the relationships arising from their payment are of a tax nature. Contribution rates are set by the state and are mandatory;

) monetary resources of extra-budgetary funds are in state ownership. They are not included in budgets, as well as other funds, and are not subject to withdrawal for any purpose, not directly provided by law;

) spending of funds from extra-budgetary funds is carried out by order of the Government or specifically authorized body(foundation board).

) insurance contributions to funds and legal relations arising from their collection are of a tax nature, i.e., like taxes, payments and fees, they are established by the state on the principles of mandatory withdrawal from payers, their calculation, withholding and transfer are regulated by tax legislation;

) Subventions can be made from the funds to attract additional funds for financing investment projects and programs.

Thus, with the help of extra-budgetary funds it is possible:

influence the production process by financing, subsidizing, lending to domestic enterprises;

ensure environmental protection measures, financing them from specially designated sources and fines for pollution environment;

provide social services to the population by paying benefits, pensions, subsidies and financing social infrastructure in general;

provide loans, including to foreign partners, including foreign states.

2. Types of extra-budgetary funds: their classification

Extra-budgetary funds are created on the basis of relevant acts of the highest authorities, which regulate the principles of operation. .

IN modern conditions The importance of extra-budgetary funds is increasing. This is due to a number of reasons:

) public authorities have additional funds to intervene in economic life and financial support for entrepreneurship, especially in an unstable economy;

) being autonomous from the budget, these funds were intended to solve new important problems that require special attention from the state. It is the emergence of extra-budgetary funds with strictly targeted use of funds that ensures more efficient state control;

) extra-budgetary funds can, under certain conditions, i.e. in the presence of a surplus, used to cover the budget deficit through a loan mechanism.

Depending on the tasks being solved, extra-budgetary funds can be classified according to the method of formation, period of operation and scope of problems. Extra-budgetary funds are classified according to several criteria, including: subjects, purpose, scope, duration, etc. .

The classification of extra-budgetary funds is discussed in Table 1

Table 1. Classification of extra-budgetary funds

No. Classification attribute Fund 1 Economic content social funds, which include the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Funds, economic funds: road, etc. 2 By legal status, owned by the federal government - federal funds; created by decision of representative bodies of the constituent entities of the Federation and local authorities self-government regional funds. 3By method of formation, funds allocated as part of budgets; funds with autonomous management; 4By the nature of use in material sectors of technological development; industry support funds; 5According to the sources and mechanism for generating resources from the wage fund and having a tax nature, through deductions from the cost of manufactured products or their value according to the approved standard.

Pension Fund;

Social Insurance Fund;

The Pension Fund is an independent financial and credit institution and was created for the purpose of state financial management of pension provision. .

The Pension Fund budget is formed by:

insurance premiums;

federal budget funds;

amounts of penalties and other financial sanctions;

income from the placement (investment) of temporarily free funds of compulsory pension insurance;

voluntary contributions of individuals and organizations paid as policyholders or insured persons;

other sources not prohibited by the legislation of the Russian Federation.

Funds from the Pension Fund budget are federal property, are not included in other budgets and are not subject to withdrawal.

I distinguish two types of Pension funds

State Pension Fund;

Non-state pension fund.

The State Pension Fund is an independent financial and credit institution for the state management of pension finances. .

The state pension fund has a number of features:

vested with public authority to ensure the constitutional right to a state pension;

has its own budget;

has special legal capacity;

performs the functions of an insurer in the compulsory pension insurance system;

carries out personalized accounting of participants in the compulsory pension insurance system. .

A non-state pension fund is a special organizational and legal form of a non-profit social security organization. The non-state pension fund carries out two types of activities:

compulsory pension insurance - recording, increasing pension savings and paying the funded part of the state old-age pension;

non-state pension provision - accumulation and increase of voluntary contributions of citizens or their employers, payment upon retirement.

The Social Insurance Fund is the second most important social extra-budgetary fund. Created in order to provide state guarantees in the social insurance system and increase control over the correct and efficient spending of funds, it now operates as an independent state non-profit financial and credit institution. .

The Social Insurance Fund, like the Pension Fund, is autonomous and strictly targeted. The fund is intended to finance the payment of various benefits for temporary disability and childbirth, at the birth of a child, child care, sanatorium and resort treatment, for the health improvement of workers and members of their families, as well as other purposes.

The main objectives of the Fund, in addition to providing state-guaranteed benefits, include participation in the development and rationalization of state programs for protecting the health of workers and measures to improve social insurance. .

The Social Insurance Fund is formed by:

insurance premiums of enterprises, institutions and organizations, as well as other economic entities, regardless of their form of ownership;

income from investing part of the Fund’s temporarily available funds;

voluntary contributions from citizens and legal entities;

allocations from the republican budget to cover costs associated with the provision of benefits to persons affected by radiation, as well as for other purposes.

To ensure the activities of the Fund, it was created central office, and in regional and central branch offices there are apparatuses of the Fund’s bodies.

The Compulsory Health Insurance Fund is aimed at strengthening the interest and responsibility of both the insured person and the state, enterprise, institution, and organization in protecting the health of workers. .

The fund is created at the republican and territorial level. Through it, funds are sent to insurance companies, the founders of which are local administration. Insurance companies can work only if they have the appropriate licenses for compulsory health insurance. Insurance companies, selecting capable medical institutions, pay for their services.

The Fund's funds are used to pay for medical services provided to citizens, as well as for medical science, medical programs and other purposes.

The fund is formed from insurance premiums and budgetary allocations. Payers are enterprises, organizations, institutions, regardless of their form of ownership and organizational and legal forms of activity, as well as executive authorities that make payments for non-working citizens (children, pupils, students, pensioners, etc.)

All citizens at their place of residence or place of work are issued an insurance policy. This policy means that a person receives a “guaranteed volume of medical services” free of charge. This volume will include, at a minimum, emergency care, treatment of acute diseases, services for pregnant women and childbirth, assistance to children, pensioners, and the disabled. .

The structure of this Fund includes the Federal Fund and territorial compulsory health insurance funds.

The main tasks of the Federal Fund are as follows: .

ensuring the implementation of the Law “On Medical Insurance of Citizens”;

achieving financial stability of the insurance system for the future;

participation in the development, financing and implementation financial policy in the field of compulsory health insurance;

development and implementation of measures to equalize the working conditions of territorial funds in terms of the volume and quality of services provided;

financing of targeted medical programs, medical science, training and retraining of personnel;

financing the material and technical base of healthcare.

The tasks of territorial funds include specific measures to provide health insurance services, in particular: .

ensuring the rights of citizens regarding health insurance provided for by law through the system of functioning of insurance companies;

financing of health insurance in a given territory;

subsidizing branches with insufficient financial resources until the established average per capita standard is achieved;

formation of standard safety stock;

financing the provision of medical insurance organizations according to differentiated standards or financial standards on a contractual basis;

financing activities jointly with health authorities;

Thus, off-budget funds make it possible to overcome the residual principle of financing social and other expenses. They also allow you to relieve the budget by taking on part of its expenses, thereby solving the problem of budget financing. Having a strictly targeted direction for the use of funds, extra-budgetary funds provide an opportunity to increase the resources mobilized by the state. Of course, this can be done by increasing taxes, but, as a rule, increasing taxes is negatively perceived in society. But if there is an increase in rates for extra-budgetary funds, then this is perceived more calmly, since the majority of citizens receive income from extra-budgetary funds.

3. Sources of formation of extra-budgetary funds

Extrabudgetary funds are created in two ways. One way is to allocate from the budget certain expenses that have special important, the other is the formation of an off-budget fund with own sources income for certain purposes. Thus, in many countries a social insurance fund was created intended for social support certain population groups. Other funds arise due to the emergence of new, previously unknown expenses that deserve special attention from the public. In this case, at the proposal of the government, the legislative body makes a special decision on the formation of this extra-budgetary fund. .

The material source of extra-budgetary funds is national income. The predominant part of funds is created in the process of redistribution of national income. The main methods of mobilizing national income in the process of its redistribution during the formation of funds are special taxes and fees, funds from the budget and loans.

Special taxes and fees are established by the legislature. A significant number of funds are formed from funds from the central, regional and local budgets. Budget funds come in the form of gratuitous subsidies or certain deductions from tax revenue. The income of extra-budgetary funds can also be borrowed funds. The positive balance available to extra-budgetary funds can be used to purchase securities and receive profit in the form of dividends or interest. .

Federal extra-budgetary funds are formed from the following sources:

special targeted taxes and fees established for the relevant fund;

deductions from the profits of enterprises, institutions and organizations;

-budget funds;

profit from commercial activities carried out by the fund as a legal entity;

loans received by the fund from the Central Bank of the Russian Federation or from commercial banks.

In addition, the material source of extra-budgetary funds, as well as other parts of the financial system, is national income. The predominant part of funds is created in the process of redistribution of national income. .

The main methods of mobilizing national income in the process of redistribution during the formation of funds are special taxes and fees, funds from the budget and loans. The main method is special taxes and fees established by the legislature.

A significant number of funds are formed from funds from the central and local budgets.

Budget funds come in the form of gratuitous subsidies or certain deductions from tax revenues. Borrowed funds can also serve as income from extra-budgetary funds.

In cases where off-budget funds have a positive balance, it can be used to purchase securities and receive profits in the form of dividends or interest.

All extra-budgetary funds (with a few exceptions), the income of which was formed through obligatory payments of enterprises, institutions, organizations, are combined with the republican budget. However, the target orientation of the consolidated funds remains. .

The financial systems of developed countries, like the Russian financial system, represent in the economy of each state the sphere of accumulation - the accumulation of funds in centralized and decentralized trust funds. These funds are interconnected elements of the system designed to provide financial resources to certain needs of the state, enterprises and the population. General structure The financial systems of developed countries are thus traditional: public finance, corporate finance and household finance, which form and use the financial resources of centralized and decentralized funds. Features of the construction and functioning of public finances in developed countries are of primary practical and scientific interest. This is explained, firstly, by the fact that public finances are a priority link in the financial system of any country as a whole. Secondly, the finances of enterprises and households to a much lesser extent reflect the specifics of a particular state entity: financial flows in these areas are quite strictly predetermined by the standard in the most different countries production and life cycle, that is, the features of financial systems are, first of all, the features state level.

Public finance developed countries consist of two subsystems:

centralized finance, which includes the state budget and extra-budgetary special funds;

decentralized finance - finance of enterprises, corporations and other organizations of state and municipal sector.

The second subsystem of centralized finance in developed countries is represented by extra-budgetary funds, both national and territorial. These are special target funds - social, research, economic and military-political, which are formed and used by the state as relatively independent elements of financial systems. The volume of resources redistributed through these financial formations in a number of developed countries, comparable to the volume of budget funding. .

A special niche in the financial and credit systems of developed countries is occupied by extra-budgetary funds such as credit funds. These funds, as a rule, are at the disposal of credit institutions, are formed from bank resources or issue securities and provide their funds on a credit basis. Users of such funds are executors of government orders or government programs.

Social funds in developed countries are intended to financially support social security programs for the population, in their own way social status having the right to use the resources of extra-budgetary funds. These are, as a rule, pensioners, disabled people, the unemployed, the temporarily unable to work part of the economically active population and some other categories of citizens. The system of social funds in developed countries is represented by social security funds, social insurance funds, social assistance and some others. The forms, structure, procedure for the formation and use of extra-budgetary funds differ significantly across countries, but their essence, purpose and fundamental structure are the same. .

The basic principles of building a system of extra-budgetary social funds in developed countries include: compulsory insurance, pooling of risks, equivalence of labor contribution and payments, budget subsidies, government guarantees.

The variety of extra-budgetary funds determines complex multi-stage connections between these funds and other parts of the financial system. There are unilateral, bilateral and multilateral financial ties. .

With one-way connections, funds flow in one direction: from financial links to the extra-budgetary fund. Such a connection appears when funds are formed or when they use funds. For example, the currency funds of many countries are formed from central budget funds in the form of non-repayable subsidies. A one-way connection also appears in the case when an extra-budgetary fund transfers part of its resources to other financial links.

Thus, the US road fund, created through special taxes, if there is a surplus, provides loans to the federal budget.

For two-way communications cash flow moves between extra-budgetary funds and other parts of the financial system in two directions. Thus, social insurance funds are formed not only from insurance contributions, but also from central budget funds. At the same time, if there is a surplus, they purchase government securities and become a budget creditor. .

With multilateral connections, one extra-budgetary fund simultaneously comes into contact with different financial links and other extra-budgetary funds, i.e. money moves in different directions between them.

With the help of extra-budgetary funds it is possible to:

· influence the production process by financing, subsidizing, lending to domestic enterprises;

· ensure environmental protection measures, financing them from specially designated sources and fines for environmental pollution;

· provide social services to the population by paying benefits, pensions, subsidies and financing social infrastructure in general.

Extra-budgetary funds in the main areas of their activities are exempt from taxes, state and customs duties. .

Thus, each of the funds performs certain functions, has its own structure and both common with other funds and special sources of formation regulated by law.

Chapter Summary

Extra-budgetary funds are a unique form of accumulation and redistribution of funds used, firstly, to finance specific social needs of national importance (state extra-budgetary funds for social purposes) and, secondly, for additional financing of territorial needs (current and capital nature), carried out by executive authorities and self-government bodies.

The allocation of extra-budgetary funds is due to several reasons: the need to allocate special financial resources for the purpose of their more efficient and strictly targeted use; the need to identify special and at the same time sustainable financial sources to meet the special needs of the state; the need to find additional funds to satisfy public needs, which cannot be fully financed from the budget, but which are the basis for expanding the scope of government activities in the field of military spending, scientific research, social payments to the population, etc.

Currently, the following main types of extra-budgetary funds operate:

Pension Fund;

Social Insurance Fund;

Federal Compulsory Health Insurance Fund

Each of the funds performs certain functions, has its own structure and both common with other funds and special sources of formation regulated by law.

The source of extra-budgetary funds is national income. The predominant part of funds is created in the process of redistribution of national income. The main methods of mobilizing national income in the process of its redistribution during the formation of funds are special taxes and fees, funds from the budget and loans.

2. Organization of activities of state extra-budgetary funds in the Russian Federation

2.1 Reasons for the emergence of state extra-budgetary funds and their evolution

In Russia, unlike foreign countries, a completely different system of government spending has historically developed. Only two budgets were drawn up: ordinary and emergency. The ordinary budget was formed from traditional, relatively constant expenses and was aimed at financing expenses related to the implementation of the main functions of the state. The emergency budget actually performed the functions of special funds; it was not approved, not published, and was kept secret. At the expense of his funds, the national debt was repaid, losses caused by the war were covered, natural disasters etc. In addition, the emergency budget covered the ordinary deficit, since the USSR budget system provided for the existence of one state budget.

For the first time, target budget funds began to be created in the Russian Federation during the country's transition to new economic relations on the basis of the RSFSR Law "On the Fundamentals budget device and the budget process in the RSFSR" dated October 10, 1991. The main reason for their creation is the need to allocate expenses that are extremely important for society and provide them with independent sources of income. Among them, social extra-budgetary funds took the leading role.

State extra-budgetary social funds have a specific purpose, their formation, release of funds, determination of funding volumes, i.e. the execution of their budgets is under the control of financial authorities. The Ministry of Finance of the Russian Federation, according to the Regulations on it, carries out financial control for rational and targeted spending of extra-budgetary funds.

When creating social extra-budgetary funds, the task was to “unload” the budget from a significant share of social expenses, which were financed within the budget with great difficulty. Simultaneously with social funds, other extra-budgetary funds were created. Subsequently, having exhausted the positive resource from the functioning of a number of extra-budgetary funds, the Government of the Russian Federation decided to consolidate them into the budget, while maintaining a certain autonomy of such funds. They are included in the budget as separate items, that is, they have been transformed into targeted budget funds. Social funds retained their off-budget status and were officially approved legislative acts government and the President of the Russian Federation.

The main stages of development of extra-budgetary funds. stage. (1991-1993). The stage of mass creation of extra-budgetary funds. But it turned out that there was no one to control these funds. Due to the lack of regulatory authorities, it was decided to merge, if possible, extra-budgetary funds with the budget in order to place them under the control of the Ministry of Finance of the Russian Federation. stage. (since 1994) Reducing the number of extra-budgetary funds. Since 1995, all funds that remain are controlled by the Accounts Chamber. stage. (from 2000 to present) Features of the stage:

· the receipt of income into extra-budgetary funds is placed under the control of the Tax Service in the form of the Unified Social Tax.

· Expenditures from off-budget funds begin to pass through the accounts of the Federal Treasury.

· The system of formation and use of funds is changing. Held pension reform, a system of insurance against industrial and professional accidents is being introduced. diseases.

· Like any financial category, extra-budgetary funds perform a distribution and regulatory function. The distribution function was already involved at the 1st stage of the development of extra-budgetary funds. At the 3rd stage, the regulatory function was used. Its use resulted in:

a) Towards a stricter dependence of pensions on the insurance and funded parts and on the provision of the right to reduce/increase the rates of insurance premiums for insurance against industrial and professional accidents. diseases (depending on the number of such cases at work).

b) extra-budgetary funds are deprived of the right to raise funds. And tax structures are engaged in collecting funds pooled in the Unified Social Tax. The collected funds are transferred to the accounts of extra-budgetary funds in Federal Treasury.

In the second paragraph of the first chapter, the following state extra-budgetary funds of the Russian Federation were highlighted:

Pension Fund of the Russian Federation;

Social Insurance Fund of the Russian Federation;

Federal Compulsory Medical Insurance Fund.

Let's consider the reasons and goals for creating the above funds

Pensions were paid to Russian citizens before, but the pension payment fund was formed from the state budget. Contributions to social insurance, including pensions, were made by enterprises and were very small. Contributions were not taken from employees at all. But a significant share of the profit was transferred to the state budget. Thus, social insurance funds practically merged with the state budget, which made it possible for the state to redistribute them to solve certain priority tasks, and funds were allocated for social needs on a residual basis. All this distorted the real cost of labor. Zani the sting was the real costs of it, which significantly affected the assigned pension.

That is why, even in the depths of the USSR, the Pension Fund of Russia was created as an independent financial and credit body, the funds of which are not included in the state budget and no other budgets are subject to withdrawal. His main idea is that the workforce pension should be formed on the basis of real incomes that ensure a decent life for pensioners, and it reflects the idea of social insurance, including pensions, which is carried out through the solidarity of working generations. The independence of the Pension Fund from the state budget makes it possible to carry out timely indexation of pensions and solve many social programs.

One of the goals of the formation in the early 90s of state extra-budgetary social funds (Pension Fund of the Russian Federation, State Employment Fund of the Russian Federation, compulsory medical insurance funds), as well as the reorganization of the Social Insurance Fund of the Russian Federation, was to achieve long-term financial security for each type of compulsory social insurance based own income, not included in the budgets of all levels.

The setting of this task was due to a number of reasons.

Firstly, with the emergence of non-state forms of ownership and a fundamental change in labor relations financial opportunities state provision was sharply narrowed.

Secondly, against the backdrop of market reforms, the number of people in need of social protection has increased significantly: the unemployed, the underemployed, the homeless, not to mention the large number of citizens with wages, pensions and benefits that are significantly lower than the subsistence levels of workers and pensioners.

In this regard, the need to actively and widely apply the mechanisms of compulsory social insurance, which in a market economy is associated with the management of typical and most widespread types of social risks, has sharply increased. We are talking about risks related to loss of income due to old age, disability and illness, the need to incur additional costs for medical care, etc.

Branches of the Foundation have been created in the territories of all constituent entities of the Russian Federation. The Fund organizes the execution of the state social insurance budget, approved annually by federal law, and controls the use of social insurance funds. IN necessary cases The Fund redistributes social insurance funds between regions and industries, maintaining the financial stability of the system. In addition, the Foundation is developing and implementing government programs to improve social insurance and employee health protection.

One of the main reasons for the introduction of compulsory health insurance was the need to improve healthcare, since previously allocated funds from the state budget did not reach clinics and hospitals, being dispersed for needs that were far from the needs of medicine.

The second reason was the urgent need to improve quality medical care. No wonder it was said: “to be treated for nothing is to be treated for nothing.”

The third reason was essentially the “serf” attachment of residents to their district, rural and city clinics at their place of residence.

The introduction of compulsory health insurance in our country makes it possible not only to choose a clinic, but also to choose the attending physician. According to only one insurance company, 10% of patients chose to change the medical institution to which they were assigned. Insurance companies are important factor improving the quality of medical care, since, according to the decision of the expert council, the doctor can pay for poor treatment of the patient out of his own pocket.15

All these funds are called extra-budgetary social funds because they were created for the purpose of effective implementation social programs RF. They form an independent financial and legal base for federal and local extra-budgetary funds. The independence of extra-budgetary social funds as part of the budget system lies in the fact that the approval of their budgets is carried out by representative (legislative) bodies, and the execution of fund budgets by executive authorities together with the fund management bodies independently on the basis of the Law on Budget Approval and the Budget Regulation Mechanism.

In conclusion, we note that off-budget funds are an important part of the state’s financial system. By accumulating financial resources, they direct them to solve important socio-economic problems. As one of the methods for redistributing the state's national income in favor of certain groups of the population, extra-budgetary funds make it possible to achieve social harmony in society and provide conditions for stable economic growth and progress in the interests of all segments of the population.

2.2 Formation of income and expenses of state extra-budgetary funds of the Russian Federation

In Russia, since 1996, target budget funds began to be created. Targeted budget funds are understood as monetary funds formed as part of the federal consolidated budget Russian Federation at the expense of targeted sources of funds in order to finance targeted national or territorial expenditures. Thus, federal territorial and road funds were created in the Russian Federation; Fund for the Development of the Customs System of the Russian Federation; State Crime Fund; Federal Fund of the Ministry of Taxes and Duties of the Russian Federation; Foundation of the Federal Tax Police Service of the Russian Federation, etc. However, they did not last long. In 1990, part of these funds was abolished, and the remainder of their funds were included in the federal budget of the Russian Federation.

The income of state extra-budgetary funds is generated through:

mandatory payments established by the legislation of the Russian Federation;

voluntary contributions from individuals and legal entities;

other income provided for by the legislation of the Russian Federation.

The expenditure of funds from state extra-budgetary funds is carried out exclusively for the purposes determined by the legislation of the Russian Federation, constituent entities of the Russian Federation, regulating their activities, in accordance with the budgets of these funds, approved by federal laws, laws of constituent entities of the Russian Federation.

State social extra-budgetary funds are targeted centralized funds of financial resources, formed through mandatory payments and deductions from legal entities and individuals and intended to implement the constitutional rights of citizens to pensions, social insurance, social security, health care and medical care.

With the help of extra-budgetary funds, the state and municipalities solve the most important social problems:

social protection of the population,

improving the living standards of the population,

maintaining and improving public health,

social orientation of the unemployed population.

provision of social services to the population.

The budgets of federal extra-budgetary funds are submitted for consideration and approval by the State Duma and the Council

Federations and are adopted in the form of federal laws simultaneously with the adoption of the law on the federal budget.

The budgets of territorial state extra-budgetary funds are submitted for consideration to legislative or representative authorities of the constituent entities of the Russian Federation and are adopted in the form of laws of the constituent entities of the Russian Federation simultaneously with the adoption of laws on the budget of the constituent entity of the Russian Federation for the next financial year.

The sources of revenue generation for the budgets of extra-budgetary funds are:

mandatory payments provided for by relevant legislative acts,

voluntary contributions from legal entities and individuals,

Other income.

Expenditure items of state extra-budgetary funds are established in strict accordance with their social purpose and approved laws.

Control over the execution of budgets of state extra-budgetary funds is entrusted to the bodies that ensure control over the execution of budgets at the corresponding level of the budget system of the Russian Federation.

The income of state extra-budgetary funds is generated through mandatory contributions, as well as voluntary contributions from individuals and legal entities. Let's consider the flow of funds into extra-budgetary funds of the Russian Federation for 2011, presented in the form of a diagram.

Rice. 1. Receipt of funds to extra-budgetary funds.

Structure of expenses of the Pension Fund of the Russian Federation

Rice. 2 Structure of expenses of the Pension Fund of the Russian Federation.

As can be seen from the diagram, a significant part (89%) of the expenses of the Pension Fund of the Russian Federation are expenses for compulsory pension insurance. They include payments of labor pensions, benefits and compensation (for example, to non-working citizens caring for disabled citizens receiving labor pensions, payment of funeral benefits, etc.)

2.3 Problems and prospects for the development of extra-budgetary funds

When the unified social tax was abolished, the most important decisions were also made regarding social insurance as economic system- in particular, tariffs for compulsory social insurance were reduced, and a regressive scale for collecting contributions from wages was introduced. The declared goals generally coincided with the goals of liberalizing the economy and easing the tax burden on the employer and on social groups with higher incomes:

simplifying the transfer of contributions for the employer;

increasing tax collection;

reducing the tax burden on the wage fund;

encouraging the employer not to evade paying taxes.

Changes in tax legislation significantly worsened the current financial position distribution component of the pension system and will adversely affect the state of the budget of the Russian Pension Fund. The most important guidelines in building national pension systems, according to experts from the International Labor Organization, are: economic and financial inclusion, individual justice and social efficiency. The analysis shows that the Russian pension system currently does not correspond to any of the above fundamental approaches. Thus, only employers bear the financial burden, for many categories of which payments are excessive. This is especially true in relation to law-abiding payers of contributions for the unified social tax, who pay decent wages. And, on the contrary, up to 40-50% either enjoy benefits (small business, agricultural production) or pay a large part of their salaries (up to 60-80%) “in envelopes”. This allows them to “save” on pension insurance, but at the same time their employees will not be able to earn an acceptable pension, since they are completely exempt from financial participation in the formation of their pension rights.

Thus, an analysis of the current financial state of execution of the budget of the Pension Fund of the Russian Federation and a long-term forecast shows a sharp deepening of negative trends in the development of the pension system, due primarily to the threat of loss of financial stability and independence due to its imperfection. financial mechanism.

It is necessary to create a pension system that would guarantee pensions for employees with average and high earnings after 35-40 years insurance period at least 50-60% of their salary. Without solving this problem, the country's economic and social development is doomed to failure.

Changes in the legislation regulating compulsory social insurance, in particular, the procedure for its financing, indicate spontaneous rather than consistent development of this socially significant sphere of social life.

The state is obliged to bear subsidiary liability to the funds. By reducing taxes, finance social security from the budget.

The state must take all necessary measures to reduce the negative health consequences of working in particularly hazardous conditions, including by providing them with additional guarantees and compensation, which include, in particular, the opportunity to retire at an earlier age. age and with a shorter duration of general length of service.

Currently, pensioners are supported by working citizens: pensions are paid from their taxes. Previously, there were several times more workers than pensioners, so taxes were feasible and the pension size was decent. Now the situation has changed: the total number of workers has decreased significantly. It's connected with demographic crisis.

Obviously, without solving the problems of social insurance on the basis of principles truly inherent in it, it will not be possible to organize the effective functioning and improvement of the activities of extra-budgetary funds. In this regard, let’s get acquainted with the Concept of long-term socio-economic development of the Russian Federation, developed by the Ministry of Economic Development and Trade of Russia, and consider possible options solutions and development strategies demographic policy, improving pensions and the healthcare system in the near future. With the solution of these problems, it is possible that the social insurance system will improve and the organizational and financial activities of extra-budgetary funds will stabilize.

The Concept notes that the dominant trend in Russia remains population decline. The goal of state demographic policy is to reduce the rate of natural population decline, stabilize the population and create conditions for its growth, as well as improve the quality of life and increase life expectancy. It is necessary to ensure stabilization of the population at a level of at least 142-143 million people by 2015 and the creation of conditions for increasing the population to 145 million people and average life expectancy to 75 years by 2025 (89).

According to this Concept, the priority directions of the state demographic policy of the Russian Federation are the following:

Reducing population mortality, especially high mortality (men) in working age from external causes: reducing mortality and injuries as a result of road accidents; prevention, timely detection in the early stages and treatment of cardiovascular and other diseases that cause a high mortality rate among the population; reducing mortality and injury rates from industrial accidents and occupational diseases, prevention and timely detection of occupational diseases, development and implementation, together with employers and trade union associations, of measures to improve working conditions and safety; decrease in maternal and infant mortality.

Preserving and strengthening the health of the population, increasing the duration of active life, creating conditions and creating motivation for leading a healthy lifestyle, significantly reducing the incidence of socially significant diseases that pose a danger to others. An important contribution to the formation of a healthy lifestyle should be made by creating conditions for physical education and sports for various groups of the population;

Increasing the birth rate, including through the birth of second and subsequent children in families: developing a family support system in connection with the birth and raising of children, providing state material support for families with children; improving the quality of medical care for women during pregnancy and childbirth, including the development of perinatal technologies; gradual elimination of jobs with harmful or dangerous working conditions for the reproductive health of the population, etc.

The tasks of turning Russia into global leader global economy, reaching the level of developed countries in terms of social welfare, dictate new requirements for the healthcare system. On the one hand, the value of health in the system of society’s priorities is growing, and new medical, technological and social challenges arise related to changes in the demographic structure of the population. Society expects the health care system to effectively counter the trend of increasing population mortality, especially in working age. On the other hand, thanks to the development of medical technologies, the ability of medical services to actually influence the health of the population is significantly increasing, as evidenced by the significant successes in the fight against the most life-threatening diseases achieved in Western countries over the past 2-3 decades.

In recent years, the government has made large investments in healthcare, but the burden of accumulated problems remains very significant. The gap between healthcare and Western countries is felt much more strongly than in many other key sectors of the economy. To face new challenges, it is necessary to create an essentially new healthcare system, increasing its technological, organizational and professional level. This requires a noticeable increase in the place of health care in the system of budget priorities at all levels of government.

It is also necessary to carry out institutional changes in the health care management and financing system. Combined with additional investments, this will allow us to solve the most pressing problems arising in healthcare. It is important to make health development part of policies to combat inequality by ensuring reliable protection citizens from particularly significant expenses in case of serious illnesses. The level of this protection should become the most important indicator of the industry’s performance.

The goal of state policy in the field of health care is to improve the quality and accessibility of medical care, improve on this basis the health indicators of the population, increase life expectancy, and reduce mortality. Achieving this goal presupposes maintaining the strategy of priority development of healthcare.

The implementation of this goal involves solving the following priority tasks:

Increasing the role of disease prevention and promoting a healthy lifestyle: a significant increase in the role of the preventive component in the activities of primary health care - both on the basis of periodic medical examinations and through constant monitoring of risk groups; formation of an effective system for the prevention of alcohol and drug addiction, improvement of legislative and regulatory framework in the field of labor protection and the environment, including encouraging employers who implement health promotion and disease prevention programs, creating incentives for a healthy lifestyle for employees;

Increasing the availability of modern medical technologies: ensuring the free provision of existing types of high-tech care, expanding innovation activities for the development of new medical technologies, increasing the level of satisfaction of the population's need for high-tech care from 10-20% to 70-80%; stimulating business investment in healthcare infrastructure and innovation based on public-private partnership mechanisms; large-scale investments in improving the professional level of doctors and nursing staff with an emphasis on their constant retraining and mastery of advanced Western and domestic medical technologies; ensuring compliance of medical practice with the requirements of clinical guidelines and medical standards, bringing these requirements closer to the level of industrialized countries;

Improving the quality and accessibility of medical care based on a significant improvement in the organization and financial support of medical care: specification and legislative consolidation of state guarantees regarding the types, volumes, procedure and conditions for the provision of free medical care; modernization of the compulsory medical insurance system, concentration in it of the bulk of public health financing funds, expansion of the functions of medical insurance organizations and increasing their role in planning medical care; increasing federal requirements for the amount of contributions of constituent entities of the Russian Federation for compulsory health insurance (CHI) for the non-working population, using the mechanism of conditional federal subsidies; mitigation of regional differences in the level of financial support for health care at the expense of the federal budget and the centralized part of revenues from the Unified Social Tax;

Expanding choice through shaping competitive markets health insurance and medical services: indirect stimulation of the development of voluntary health insurance (VHI), including the creation of the possibility of combining contributions paid under compulsory health insurance and voluntary health insurance; promoting the formation of a competitive model of compulsory health insurance with an emphasis on creating conditions for the choice of an insurer by the insured himself, and not by the employer, including ensuring the availability of information on the activities of insurers and medical organizations to facilitate the choice of insured persons; competitive selection of medical organizations to carry out state and municipal tasks; the formation of clear rules for the activities of private medical organizations, expanding their participation in the compulsory medical insurance system using tariffs that reflect the real costs of providing medical care;

The development of solidarity and economically rational forms of attracting funds from the population, on the one hand, will reduce the scale of informal (illegal) payments from patients, on the other hand, will ensure the gradual transfer of paid medical services from state and municipal institutions to private medical organizations. In turn, this will strengthen the requirements for reducing the excess capacity of budgetary institutions, currently used to provide paid services.

Solving these problems will ensure a reduction in mortality from various diseases by an average of 1.5-2 times. Average duration life with chronic pathology after the diagnosis of the disease will increase from 11.5 to 16 years. The share of government spending on health care in GDP will increase from 3.7% in 2007 to 4.7-5% in 2020, private spending - from 2.3% to 2.7% (including the purchase of medicines) (89) .

The development of the pension system based on the insurance principles embedded in it will be aimed at increasing the living standards of all categories of pensioners and ensuring the financial stability and balance of the pension system. For citizens focusing on high pension payments, additional incentives should be created to participate in voluntary pension systems, as well as longer labor activity. Citizens who have not reached the minimum standard of insurance coverage will be provided with the minimum federal standard of pension provision.

In order to increase the level of material support for citizens already receiving a pension, the following measures will be taken: solving the problem of poverty among pensioners through the introduction of effective mechanisms for material support for people with a low standard of living; increasing the efficiency of pension system management; ensuring a stable flow of funds to finance labor pensions through the use of a mechanism for regular indexation of the parameters of the regressive scale of the unified social tax and insurance contributions to the Pension Fund of the Russian Federation.

The increase in future pensions for employees retiring over the next 20 years and forming their pension rights mainly within the framework of the distribution component of the pension system is expected to be achieved by strengthening the role of the insurance part of the labor pension in ensuring differentiation of pension payments depending on the duration and volume of the employee’s participation in compulsory pension insurance; creating effective incentives for later voluntary retirement of citizens who worked without a pension after reaching retirement age.

All citizens, both employees and pensioners, will be able to realize additional opportunities to increase their pensions based on the formation of a system of co-financing of voluntary pension savings of the population by the state, as well as by employers; development of the system of non-state pension provision and voluntary pension insurance through the implementation of additional measures to stimulate them; creating mechanisms for using part of state-owned assets to increase the amount of pension savings and pension payments.

The reform of the unified social tax and contributions to compulsory pension insurance is envisaged, providing for the maintenance of an effective tariff. You should also consistently reduce tax burden on low-income segments of the population, to improve the mechanisms of taxation of income of the population for stimulating purposes. Reform of taxes and social contributions must be carried out in conjunction with reform of the pension, health and social insurance systems.

The need to reduce the gap between the incomes of the working population and pensioners in the context of worsening demographic situation will require attracting additional resources to finance pension payments. In the long term, the expected innovations in the pension system will have a positive effect, including the implementation of a program for co-financing voluntary pension savings using funds from the National Welfare Fund. Throughout the entire period, funds from the National Welfare Fund and income from their investment will be used to co-finance citizens’ voluntary pension savings, as well as to ensure a balanced pension system.

Conclusion for the chapter.

State extra-budgetary fund - a fund of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended to implement the constitutional rights of citizens to pensions, social insurance, health care and medical care. Expenses and income of the state extra-budgetary fund are formed in the manner established by the Budget Code of Russia, as well as other legislative acts, including laws on the budget of the Russian Federation for the corresponding year. The formation of extra-budgetary funds is carried out through mandatory target contributions. The amounts of contributions to extra-budgetary funds, as a rule, are included in the cost price and are set as a percentage of the wage fund. In Russia there are more than 30 extra-budgetary funds for social and economic purposes. Over 60% of state revenues are concentrated in these funds.

The income and expenses of the state extra-budgetary fund form its budget, intended to provide financial support for the tasks and functions performed. Draft budgets of state extra-budgetary funds are developed by their management bodies and submitted to executive authorities, which submit them for consideration by legislative or representative authorities. They are presented simultaneously with the draft corresponding budgets for the next financial year.

The process of creation, distribution and use of extra-budgetary funds is directly related to all economic, political, social and other trends in society. Therefore, when improving the system of extra-budgetary funds, it is necessary to take into account external factors, since all “vital” sectors are closely related to each other and changes for the qualitatively better side of some lead to negative consequences for others.

Conclusion

An important link in the financial system is the state's extra-budgetary funds - a set of financial resources at the disposal of central or regional local governments and having a specific purpose. The procedure for their formation and use is regulated financial order.

The transition to a market economy was accompanied by the modernization of the entire financial system of the Russian Federation. This applies to the greatest extent to its central link - the budget. Extra-budgetary funds were gradually allocated from the budget, among which social funds took the main place.

The creation of extra-budgetary funds is necessary for the state to use its financial resources more efficiently. The specificity of extra-budgetary social funds is the clear assignment of income sources to them and, as a rule, strictly targeted use of their funds.

Each of the state extra-budgetary funds is an independent financial and credit institution. The funds are spent on statutory activities determined by the social purpose of the fund. In addition, as a financial and credit institution, an extra-budgetary fund can act in the financial market as an investor, purchasing government securities in order to generate income and increase financial resources.

Thus, we have found out that extra-budgetary funds are one of the methods of redistributing the national income of authorities in favor of certain social groups of the population. The state mobilizes part of the population's income into funds to finance its activities. Extra-budgetary funds solve two important tasks: providing additional funds to priority sectors of the economy and expanding social services for the population. They help solve the problems facing the economy of ensuring an increase in production, overcoming temporary stagnation and the instability of crisis phenomena.

Extra-budgetary funds are owned by the state, but are autonomous. As a rule, they have a strictly intended purpose.

All extra-budgetary funds in addition to common features, characteristic of any financial fund, have their own characteristics that allow them to be separated from other funds. It is incorrect to use the word “off-budget” as such a sign, since then, in fact, any financial fund that is not part of the budget can be classified as off-budget funds, i.e. any financial fund operating “outside the budget” - sectoral financial funds, financial funds of organizations, etc. In the scientific understanding, extra-budgetary funds as a link in state and municipal finance include only those whose funds are managed by a government body at the appropriate level or a local government body.

The main feature characteristic of extra-budgetary funds and distinguishing them from budgets is that they must have a designated purpose, which determines their composition of income and the direction of spending funds, corresponding to the name of the fund. Unlike extra-budgetary funds, budget funds at all levels are depersonalized and there is no target correspondence between the type of tax or fee and budget expenditures. The emergence of extra-budgetary funds without a specific target orientation, the expenses of which duplicated budget expenses, as was common in Russia in the 1990s. XX century, is economically ineffective, since, firstly, this means that funds are scattered, the possibilities for maneuvering their use are reduced, and secondly, the costs of managing these funds increase.

To finance the same needs, it is advisable to create only one extra-budgetary fund. This is very important, since the multiplicity of funds created for the same purpose does not allow for a prompt assessment of all available resources. In addition, an important requirement for extra-budgetary funds is to determine the optimal duration of their operation; it depends on the complexity and nature of the tasks for which the fund is created. They can be created for a very long term (for example, those that accumulate funds for the provision of pensions to the population), or for a period of several years, formed to finance important expenses in a certain historical period (for example, off-budget funds for economic purposes). As a rule, once the objectives are solved, the need for such funds disappears.

Currently, in Russia, as part of state financial resources, in addition to budgets of various levels, there are state extra-budgetary funds that accumulate financial resources for the implementation of the constitutional rights of citizens of the Russian Federation to social security by age (Pension Fund of the Russian Federation); social security for illness, birth and upbringing of children (Social Insurance Fund of the Russian Federation); health care and receiving free medical care (compulsory health insurance funds).

Municipal extra-budgetary funds are formed from the following sources:

voluntary contributions from legal entities and individuals;

income from auctions, with the exception of income from the privatization of enterprises, the sale of property (assets) of operating, liquidated and liquidated enterprises of municipal property, as well as unfinished construction projects;

fines for environmental pollution, irrational use natural resources and other violations of environmental legislation, sanitary standards and regulations, as well as payments to compensate for the damage caused. The amounts of these fines and payments are used for their intended purpose for carrying out environmental, preventive and health measures;

fines for damage and loss of historical and cultural monuments in municipal ownership, other violations of legislation on the protection of these objects, as well as payments to compensate for the damage caused. The amounts of these fines and payments are used to carry out measures to restore and maintain the integrity of historical and cultural monuments that are in municipal ownership;

other income of extra-budgetary funds in accordance with the legislation of the Russian Federation.

The main reason for the emergence of extra-budgetary funds is the need to allocate extremely important expenses for society to a special group and provide them with independent sources of income. The decision on the formation of extra-budgetary funds is made by the Federal Assembly of the Russian Federation, as well as state representative bodies of the constituent entities of the Federation and local self-government.

Expenses and incomes of extra-budgetary social funds are approved by legislative (representative) bodies in the form of a law (decision) similar to the law (decision) on the approval of the state budget. State social extra-budgetary funds are formed and spent in the manner established by federal law.

The system of state extra-budgetary funds should be flexible, promoting motivation to work, close to reality and in legislative order guarantee and fulfill obligations in protecting the social interests of citizens

The current situation in the system of extra-budgetary social funds makes it necessary to promptly, carefully thought out and comprehensive changes in many functioning parameters. This intervention depends further development social extra-budgetary funds, but also the welfare of society, the development of the economy of our country.

The main measures to improve the management of extra-budgetary funds include: improving legislation on retirement age and migration; separation of sources of insurance and non-insurance payments; improving the mechanism for managing funds; stimulating income that provides sources of funds for funds

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