Features of the use of extra-budgetary funds. The procedure for using funds from extra-budgetary funds. Analysis of sources of formation and directions of expenditure of funds from state extra-budgetary funds

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

Federal State Budgetary Educational Institution of Higher Education

"Russian the University of Economics named after G.V. Plekhanov"

COURSE WORK

in the 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, the organizational structures of its individual parts, including modernizing the financial system. It is generally accepted that off-budget 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 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. Specifics of off-budget social funds consists in clearly assigning 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 to explore modern trends in the 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 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.

Extrabudgetary funds, being an integral part financial system RF, have a number of features:

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

· Fund funds are used for financing government spending, not included in the budget;

· formed mainly through mandatory contributions from legal entities;

· insurance premiums to the funds and the relationships that arise when paying them are of a tax nature, 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, off-budget funds are classified according to the 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.

At the 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 mandatory funds health insurance RF (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 budget financing is the depersonalization of budget funds and, as a consequence of this, the possibility of insufficient financing of social and economic programs; in these conditions, the need arose for trust funds separate from budgets Money with income sources assigned to them. These types of funds 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 the economic crisis of the 90s of the 20th century. Until 1938, there was a so-called social insurance budget, approved separately from 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, the Fund for the Development of 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 remuneration accrued by payers of insurance premiums in favor of individuals under 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 inclusion in in the prescribed manner to the Government of the Russian Federation with draft relevant 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 single social tax from January 1, 2014 it 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. Payments and other remunerations above this amount 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 receipts of financial resources not prohibited by law, as well as in other cases established by law.

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

The Pension Fund was established on December 22, 1990 for the state management of pension finances, 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, Russia had a distribution system of 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 by authorities social protection population of material assistance to elderly and disabled citizens;

financial and logistical support for the current activities of the 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, 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 the guaranteed list 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 for provision financial stability Foundation 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 general practitioners (family doctors) of federal government institutions administered by the Federal Medical 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. The deficit is an indicator of the “unhealth” of the 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 -- the total number of 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 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 relative size dynamics, structure, intensity, coordination, implementation of the plan, target.

* Method of time series; Dynamic series characterize changes in phenomena over time. Such series can form both absolute and relative indicators, as well as averages. 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: the average level of the series, the average annual absolute growth, the average annual growth rate, the average annual growth rate.

* Correlation method; Correlation analysis is a method that allows one to detect a relationship between several random variables. In the very general view 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. In 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 the effective operation 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 figure was -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 national compulsory insurance system. 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 the work on the basis of theoretical analysis, the essence and significance of extra-budgetary funds was determined, the features of their functioning, classification characteristics and factors influencing the increase or decrease in income and expenses of extra-budgetary funds were determined, 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 financial resources and direct them to solve various socio-economic problems, help 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 the rate of economic growth and an increase in inflation immediately affect the collection of contributions to these funds, which ultimately leads to the accumulation of 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 was proposed to increase the retirement age as a way to reduce the deficit, but so far this law has not been adopted. Covering the deficit of the Russian Pension Fund is still possible using the Reserve Fund without the National Welfare Fund, 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 macro features economic 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 the limits of 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"

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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.

The formation and use of state and municipal extra-budgetary funds is carried out on the basis of annually adopted budgets or estimates of income and expenses. In particular, all social state extra-budgetary funds operate on the basis of budgets, and the extra-budgetary fund for the development of enforcement proceedings operates on the basis of estimates of income and expenses.

Currently legal regulation state extra-budgetary funds have become very extensive. It is given as in Art. 143-150 of the Budget Code of the Russian Federation, which defines the process of formation and execution of social state extra-budgetary funds, and in a number of laws. In addition, the regime of state and municipal extra-budgetary funds is determined by a number of decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation. The laws of the constituent entities of the Russian Federation, as well as resolutions of local governments, also occupy a prominent place. In this regard, in modern conditions It is fair to talk about the emergence of the financial and legal institution of state and municipal extra-budgetary funds. This institute is a collection legal norms regulating relations regarding the formation and execution of budgets or estimates of income and expenses of state and municipal extra-budgetary funds.

This institute includes rules governing:

1) the composition of income and expenses of extra-budgetary funds;

2) the procedure for crediting the income of extra-budgetary funds;

3) the procedure for drawing up, considering, approving draft budgets of state and municipal extra-budgetary funds, as well as the execution of their budgets and the preparation, consideration and approval of reports on their execution.

The financial and legal institution of state and municipal extra-budgetary funds intersects with budget law as a sub-branch of financial law through the budget process. This follows from the fact that the modern understanding of the budget process as an integral part of budget law also includes procedural support for the budgets of state extra-budgetary funds (Article 6 of the Budget Code of the Russian Federation).

The Pension Fund of the Russian Federation was created in accordance with Art. 8 of the Law of the Russian Federation of November 20, 1990 No. 340-1 “On state pensions in the Russian Federation.” Its legal regime is determined by the Regulation “On Pension Fund RF”, approved by the resolution of the Supreme Council of the Russian Federation of December 27, 1991.

The Pension Fund of the Russian Federation was formed for the purpose of state financial management of pension provision in the Russian Federation. The Fund's funds are state property, are not included in budgets and are not subject to withdrawal.

The sources of formation of the Pension Fund of the Russian Federation are: unified social tax; appropriations from the federal budget of the Russian Federation allocated for the payment of pensions and benefits and equivalent payments to military personnel and their families, as well as for the payment of pensions, benefits and compensation to citizens affected by the Chernobyl disaster; funds reimbursed to the Pension Fund of the Russian Federation by the State Employment Fund of the Russian Federation in connection with the appointment of early pensions to the unemployed; funds collected from employers and citizens as a result of filing recourse claims; voluntary contributions, etc.

Funds from the Pension Fund of the Russian Federation are spent on the payment of state pensions, payment of child care benefits over the age of one and a half years, provision of material assistance by social protection bodies to elderly and disabled citizens, financial and logistical support for the current activities of the Pension Fund and its bodies, as well as for other events.

The management of the Pension Fund of the Russian Federation is carried out by the Board of the Pension Fund and the executive directorate. Pension Fund commissioners operate in districts and cities.

The budget of the Pension Fund of the Russian Federation and the report on its execution are annually reviewed and adopted by the State Duma of the Russian Federation.

The federal and territorial funds of compulsory medical insurance of the Russian Federation were created in pursuance of the Law of the Russian Federation “On medical insurance of citizens in the Russian Federation”. The legal regime of these funds is determined by the Charter of the Federal Compulsory Medical Insurance Fund, approved by Decree of the Government of the Russian Federation of July 29, 1998 No. 857, as well as the Regulations on the Federal Compulsory Medical Insurance Fund, approved by Resolution of the Supreme Council of the Russian Federation of February 24, 1993 No. 4543-1 “On the procedure for financing compulsory medical insurance of citizens for 1993.”

Federal and territorial compulsory health insurance funds were created to implement state policy in the field of compulsory health insurance.

The financial resources of the funds are in the state ownership of the Russian Federation, are not included in the budgets and are not subject to withdrawal.

The main sources of formation of the Federal and territorial compulsory health insurance funds are: the unified social tax, budgetary allocations, income from the use of temporarily free financial resources and normalized insurance reserves, voluntary contributions and other revenues.

At the same time, the Charter of the Federal Fund and Regulation I of the territorial compulsory health insurance funds provide a specific list of sources for each type of fund.

The main areas of spending funds and funds for compulsory medical insurance are: financing compulsory medical insurance provided by medical insurance organizations; providing loans to insurers; organizing training of specialists for the compulsory health insurance system and other activities.

The budget of the Federal Compulsory Medical Insurance Fund and the report on its implementation are annually reviewed and adopted by the State Duma. Likewise, the budget of the territorial compulsory medical insurance fund and the report on its implementation are approved annually by the relevant representative (legislative) body of power of the constituent entity of the Russian Federation.

The Social Insurance Fund of the Russian Federation is a specialized financial and credit institution under the Government of the Russian Federation. Its legal regime is determined by the Decree of the Government of the Russian Federation of February 12, 1994 “On the Social Insurance Fund of the Russian Federation” with subsequent amendments. The Social Insurance Fund of the Russian Federation unites the central office, regional branches, central branch branches, as well as branches of the Fund's branches. The funds of the Social Insurance Fund of the Russian Federation are state property, are not included in the budgets and are not subject to withdrawal.

The budget of the Social Insurance Fund of the Russian Federation and the report on its implementation are considered by the State Duma.

The sources of formation of the Social Insurance Fund of the Russian Federation are: unified social tax; insurance premiums at established rates for compulsory insurance against industrial accidents and occupational diseases in accordance with the annually adopted law; income from investing part of the Fund’s temporarily available funds in liquid government securities and bank deposits; allocations from the federal budget to cover costs associated with providing benefits to persons affected by the Chernobyl disaster or radiation accidents at other nuclear facilities; voluntary contributions from citizens and legal entities, as well as other income.

The areas of the Fund's expenses are: payment of benefits for temporary disability, pregnancy and childbirth, for the birth of a child before he reaches the age of one and a half years, funeral benefits; payment for vouchers for employees and their children to sanatorium-resort institutions, as well as for treatment and food; partial maintenance of health resorts on the balance sheet of policyholders; partial payment for vouchers to children's country health camps; partial maintenance of children's and youth sports schools, etc.

The Federal Law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” provides for the participation of the Social Insurance Fund of the Russian Federation in these relations as an insurer. The means for implementing this type of social insurance are determined by compulsory insurance contributions from employers at the established rate, etc.

In 1998, in pursuance of the Federal Law of the Russian Federation “On Enforcement Proceedings,” an off-budget fund for the development of enforcement proceedings was created. It is intended to finance activities related to the development of enforcement proceedings.

The legal regime of this fund is determined by the Regulations on the extra-budgetary fund for the development of enforcement proceedings, approved by Decree of the Government of the Russian Federation of June 26, 1998 No. 659.7

The funds of the fund are federal property, under the operational management of the Ministry of Justice of the Russian Federation. The funds of the Enforcement Proceedings Development Fund are formed from: 70 percent of the amounts of enforcement fees; amounts of reimbursement of expenses for carrying out enforcement actions; income from storing temporarily free funds placed in credit organizations on a competition basis; other income.

The fund's funds are allocated for: carrying out a number of enforcement actions (transportation, storage and sale of the debtor's property; payment for the work of translators, specialists and other persons involved in carrying out enforcement actions; search for the debtor, etc.); payment of remuneration to bailiffs in accordance with Art. 89 of the Federal Law of the Russian Federation “On Enforcement Proceedings”; other goals related to the development of enforcement proceedings.

In accordance with Art. 16 of the Federal Law “On the Federal Budget for 2001”, funds from the enforcement fee this year are credited in the amount of 70 percent to the accounts of the Ministry of Justice of the Russian Federation for accounting for funds from entrepreneurial and other income-generating activities, and in the amount of 30 percent of receipts - to income federal budget.

Other extra-budgetary funds can be created at the level of constituent entities of the Russian Federation and municipalities. In accordance with Art. 41 of the Federal Law “On General Principles of the Organization of Local Self-Government in the Russian Federation”, representative bodies of local self-government have the right to form special-purpose extra-budgetary funds in the manner and under the conditions established by the legislation of the Russian Federation.

According to the Decree of the President of the Russian Federation of December 24, 1993 No. 2281 “On the development and implementation of off-budget forms of investment in the housing sector”, off-budget funds for the development of housing construction can be created at the level of constituent entities of the Russian Federation and municipalities. Funds are created by decisions of representative authorities of the constituent entities of the Federation and local governments. The approximate procedure for the formation of these funds is defined in the Decree of the Government of the Russian Federation of June 15, 1994 No. 664 “On approval of the Approximate procedure for the formation and use of regional and local extra-budgetary funds for the development of housing construction.”

Funds are formed in order to create conditions for attracting extra-budgetary sources of financing in the housing sector, for accumulating voluntary contributions from enterprises and organizations in housing construction, to support the participation of citizens in financing construction for the purchase of housing, etc.

The main sources for the formation of funds are: voluntary contributions from legal entities and individuals, targeted loans, dividends from transactions with securities purchased with temporarily available funds from funds, fees for services provided by fund services, etc. Fund funds are used for housing construction, construction and repair of housing and communal services, construction of social infrastructure facilities, etc.

In the system of state and municipal monetary funds there are state and municipal extra-budgetary funds, created accordingly on the basis of the laws of the Russian Federation, federal laws, the Russian Federation, decrees of the Government of the Russian Federation, laws and subordinate representative and executive bodies of local government.

The Budget Code of the Russian Federation expanded the scope of the concept of the budget system, including in it, in addition to budgets in the proper sense of the word, extra-budgetary state funds (Article 6 of the Budget Code of the Russian Federation).

This is an independent link in the financial system, representing separate, outside the budget system financial resources, managed by public authorities and intended to finance social constitutional ones.

The financial resources of the funds are state property, are not included in budgets and other funds and are not subject to withdrawal for any purposes not expressly provided for by law.

If the revenue side of the budget is formed mainly through taxes - an instrument of non-economic administrative coercion, then the mechanism for the formation of state extra-budgetary funds is based on:

1. mandatory insurance contributions (to the Pension Fund of the Russian Federation, Social Insurance Fund, federal and territorial Compulsory Medical Insurance Funds);
2. budget funds transferred by law to;
3. voluntary contributions from legal entities and individuals;
4. income from the capitalization of temporarily free financial resources.

Types of extra-budgetary funds:

1. by purpose:
   • state extra-budgetary funds social purpose;
   • other extra-budgetary funds (economic, scientific, political, etc.).
2. by level:

   state extra-budgetary funds Russian Federation;

   • territorial state extra-budgetary funds;

The main direction of spending funds from state extra-budgetary funds- social sphere.

State off-budget social funds include:

1. Pension Fund of the Russian Federation (PFRF);
2. Social Insurance Fund of the Russian Federation (FSS RF);
3. Federal Compulsory Medical Insurance Fund (MHIF RF).

It should be noted that the activities of each extra-budgetary fund are aimed at resolving a certain range of problems. Thus, the Pension Fund of the Russian Federation was created for the purpose of managing the financial resources of pension provision. The activities of the Social Insurance Fund of the Russian Federation are aimed at ensuring the financing of state-guaranteed social benefits. The Compulsory Medical Insurance Fund is responsible for ensuring financing of targeted programs within the framework of the implementation of Federal Law dated November 29, 2010 N 326-FZ “On Compulsory Medical Insurance in the Russian Federation.”

Thus, all extra-budgetary funds named in the Budget Code of the Russian Federation are directly related to the compulsory social insurance system - state system social protection of the population, the specificity of which is the insurance of working citizens, carried out in accordance with legislation, against possible changes in their financial and (or) social situation, including due to circumstances beyond their control.

Objectives of state extra-budgetary funds

State extra-budgetary funds must:

• serve as the material basis for state compulsory social insurance;
• to be one of the main sources of financing social services enshrined in the Constitution of the Russian Federation;
• function as independent financial and credit institutions, i.e. ensure the efficiency of the process of formation and use of cash funds.

Goals of functioning of state extra-budgetary funds:

• social security by age;
• social security for illness, disability, loss of a breadwinner, birth and upbringing of children and in other cases provided for by the legislation of the Russian Federation on social security;
• social security in case of unemployment;
• health protection and free medical care.

Legal basis for the activities of state extra-budgetary funds

Extra-budgetary funds carry out their financial activities on the basis of a budget approved for each fund.
Monetary resources of state extra-budgetary funds are intended exclusively for targeted spending on activities determined by the legislation of the Federation or its subject. The material content of expenses of extra-budgetary funds is determined by the budget of the extra-budgetary fund. The use of extra-budgetary funds for purposes not specified in the expenditure items of its budget constitutes a budget offense and entails the use of state coercive measures.

State sectoral (departmental) monetary funds - funds of ministries and other government bodies at the federal and regional levels, formed on the basis of acts of executive bodies of state power, for the purpose of financial security activities of the specified ministries (departments).

Features of these funds:

• creation, based on decisions, of ministries and departments in agreement with the enterprises, institutions and organizations included in their system, in accordance with the legislation of the Russian Federation;
• the use of voluntary contributions for their formation, carried out on a contractual basis with institutions and organizations under the jurisdiction of ministries and departments (budgetary allocations are not the source of the formation of these funds - this is the difference between industry funds and funds of the Government of the Russian Federation and governments (administrations) of constituent entities of the Russian Federation formed as part of the budget);
• use of financial resources of funds as an additional source of financing for intra-industry activities;
• permanent (long-term), as a rule, nature of functioning.

The main sectoral funds may include the Centralized Fund for Social and material development Ministries of Foreign Affairs, funds of federal bodies for financing scientific research and experimental development, etc. Along with sectoral (departmental) funds, intersectoral (interdepartmental) funds can be created.

Through state extra-budgetary funds, a part of the national income is redistributed in the interests of certain social strata of the population.

State extra-budgetary fund is 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 and satisfy certain needs of a social and economic nature. However, the isolation of state extra-budgetary funds does not exclude, in necessary cases, their consolidation in the state budget.

State social extra-budgetary funds include:

Pension Fund of the Russian Federation;

Social Insurance Fund of the Russian Federation;

Federal Compulsory Medical Insurance Fund of the Russian Federation;

State Employment Fund of the Russian Federation.

Economic non-budgetary funds include the Federal and territorial road funds, the Fund for the Reproduction of the Mineral Resources Base of the Russian Federation, etc.

There are also extra-budgetary funds for intersectoral and sectoral purposes, the purpose of which is financial support for specific institutions and projects (Federal Fund for Support of Small Business)

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

Social protection of the population;

Increasing the living standards of the population;

Maintaining and improving public health;

Social orientation of the unemployed population.

Providing social services to the population.

Extrabudgetary funds are created in two ways. One way is the allocation from the budget of certain expenses that are of particular importance, the other is the formation of an off-budget fund with its own sources of income for certain purposes. Thus, in many countries a social insurance fund was created, designed to provide social support to certain groups of the population. 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 revenues.

Borrowed funds can also serve as income from extra-budgetary 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 Central Bank Russian Federation or from commercial banks.

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 purpose: the Pension Fund of the Russian Federation was created to finance the costs of state pension provision for citizens, compulsory health insurance funds - to finance state-guaranteed medical care for citizens, etc.) they can allocated for the maintenance of fund management bodies, investment activities, etc. Pension Fund of the Russian Federation (PFR) was created on the basis of a resolution of the Supreme Council of the RSFSR dated December 22, 1990 for the purpose of state financial management of pension provision for citizens. The task of the Pension Fund is the targeted collection and accumulation of funds for the payment of pensions and benefits for children, as well as the organization of their financing.

The main part of the income of the Pension Fund of the Russian Federation comes from payments of the unified social tax of employers and individual entrepreneurs. In addition to mandatory contributions, the Pension Fund of the Russian Federation may receive funds from the federal budget for targeted financing of payments of state pensions and benefits; income from the capitalization of part of the temporarily free funds of the Pension Fund and from the servicing of Pension Fund accounts by commercial banks; penalties and fines; voluntary contributions from citizens, etc.

Funds concentrated in the Pension Fund of the Russian Federation are directed to:

1) payment in accordance with the legislation in force on the territory of the Russian Federation, interstate and international treaties of state pensions;

2) payment of benefits for the care of a child over one and a half years old;

3) provision of financial assistance by social protection authorities to elderly and disabled citizens, etc.

According to the new pension model, contributions to the Pension Fund, which in total amount to 28%, are divided into three parts: 14% are sent to the federal budget and are used to pay the basic state pension (the guaranteed minimum is now 450 rubles); 8-12% of wages are the insurance part of the labor pension and are transferred to the Pension Fund (together with the base part should be at least 600 rubles, but not exceed 50% of the average salary for the entire period of working activity); from 2 to 6% are sent to the fund to form the “cumulative component of the labor pension”

Thus, the size of the pension in the new pension model is determined primarily not by the employee’s length of service, but by his real earnings and the amount of contributions to the Pension Fund made by the employer. This should encourage workers, and then employers, to abandon various kinds of “gray” salary schemes and bring hidden parts of salaries out of the shadows, thereby increasing the flow of funds to pay pensions to today’s retirees.

State Social Insurance Fund is a centralized fund of monetary resources for national purposes, distributed both territorially and sectorally.

This fund is created by the insurance method with the mandatory participation of enterprises and individuals engaged in entrepreneurial activities.

The sources of the fund's formation are: deductions from mandatory payments for the unified social tax; income from investing temporarily free funds of the Social Insurance Fund and their capitalization; budget allocations; voluntary contributions from citizens; other receipts.

Funds from the Social Insurance Fund are allocated to:

1) payment of benefits for temporary disability, pregnancy and childbirth, at the birth of a child, for caring for a child until he reaches the age of one and a half years, for funeral;

2) sanatorium-resort treatment and health improvement of employees and members of their families, as well as for other purposes of state insurance provided for by law (partial maintenance of sanatoriums, sanatorium and health camps for children and youth, medical nutrition, payment for travel to places of treatment and recreation and back, etc.);

3) provision of state-guaranteed benefits for temporary disability, pregnancy and childbirth, at the birth of a child, for caring for a child until he reaches the age of one and a half years, for burial, sanatorium treatment and health improvement of workers and members of their families, as well as other goals of state social insurance;

Compulsory medical insurance funds of the Russian Federation created in 1991 in accordance with the Law of the RSFSR “On Compulsory Health Insurance in the RSFSR” dated June 28, 1991.

The funds of the fund are intended for financing by insurance organizations of medical care and other services in accordance with compulsory health insurance contracts. Such funds were created at the federal and territorial levels.

Compulsory health insurance is designed to ensure the fulfillment of the need for medical and drug care provided in volumes and in accordance with targeted programs within the framework of state policy.

MHIF funds are generated from deductions from mandatory payments under the Unified Social Tax; income from investing temporarily free funds of the Social Insurance Fund and their capitalization; budget allocations; voluntary contributions from citizens and d

Introduction

Formation of foundations in Russia market economy dictated the need for radical changes in the organizational structure of the economy. During this process, there was a restructuring of its central link - national finances, which include the federal budget, budgets of the constituent entities of the Federation, budgets of local (municipal) governments, as well as state social and economic extra-budgetary funds.

As a result of market transformations, the bulk of financial resources moved from the government sector to the control of non-state structures.

One of the results of structural reforms was the allocation and isolation of the so-called extra-budgetary funds, designed to ensure the completeness and sustainability of financing of the most important socio-economic programs. The legal basis for the emergence and functioning of extra-budgetary funds was the Law of the RSFSR adopted in 1991 “On the fundamentals of the budgetary structure and budgetary process in the RSFSR”.

Extra-budgetary funds are independent financial and credit institutions and organizations, most of them endowed with the status legal entity.

At the same time, the funds' funds are federal property. The state provides guidance and legal regulation of their activities.

State authorities, in particular, determine the purpose and objectives of the activities of specific extra-budgetary funds, the sources of their income, among which the most important is obligatory payment legal entities and individuals, established centrally. In addition, the state determines the directions for using funds accumulated from extra-budgetary funds. However, the tasks of operational management and management of the formation and use of funds are carried out by the boards of the relevant extra-budgetary funds, which are responsible for performing functions within the competence of certain funds, determine long-term tasks, approve the budget, cost estimates, reports on their implementation, as well as the structure and fund staffs.

Initially, according to their functional purpose, extra-budgetary funds were divided into economic ones, i.e. formed to solve important general economic problems, which, as a rule, are of a programmatic nature (road construction and operation of road facilities, the fight against crime, ecology, development of the customs system, reproduction of the mineral resource base, etc.), and social, formed to ensure the most important constitutional social rights of Russian citizens.

Social extra-budgetary funds are used to finance healthcare institutions, support disabled and elderly citizens, provide financial assistance to certain groups of the population (single mothers and large families, families who have lost their breadwinner, the unemployed, etc.).

Chapter 1 Social and economic essence of extra-budgetary funds

The reform of the public finance system in the 90s of the twentieth century in Russia is associated with the emergence of a system of extra-budgetary funds. Their creation was dictated by the need to urgently solve certain vital problems for society, both social and economic in nature. In particular, they discussed the creation of a sustainable system of state pension provision, medical and social insurance, the development of a network of highways and road maintenance, solving environmental problems, etc.

Extra-budgetary funds act as a stable, predictable source of funds for a long period of time used: to finance specific social needs of national importance (state extra-budgetary funds for social purposes); to finance individual regional or departmental economic programs carried out by federal executive authorities, as well as constituent entities of the Russian Federation and local governments.

Extra-budgetary funds are characterized by a clear identification of income sources that make it possible to fairly accurately predict the volume of funds from these funds and, no less important, to control the intended use of these financial resources.

Extra-budgetary funds are an important link in the public finance system in all developed countries ah peace. The predecessors of extra-budgetary funds were special funds, which appeared long before the emergence of the budget to solve specific problems by the state. They were, as a rule, temporary in nature, their number grew due to the increase in the tasks facing the state.

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.

Extra-budgetary funds face important tasks:

Providing additional funds to priority sectors of the country’s economy;

Possibility of “reserving” funds in addition to the state budget;

Increasing the number of social services to the population.

In modern conditions, extra-budgetary funds represent a mechanism for the redistribution of national income, and sometimes part of the total social product, in order to protect the interests of certain social groups of the population and solve specific economic problems.

The increase in the number of extra-budgetary funds and the total volume of funds accumulated by them (in some countries, for example in France, they are comparable to the size of the state budget) is a characteristic feature of economically developed countries. This is explained primarily by the growing role of the state in solving social, environmental problems, and issues of equalizing the living conditions of the population in different regions.

Historically, extra-budgetary funds were created in two ways:

Allocation from the budget of certain, particularly significant expenses and the creation of special funds to finance them;

Formation of funds with their own sources of income.

Off-budget funds always have strictly special purpose and are managed independently of the budget. The resources of off-budget funds are state or municipal property.

Most funds are created in the process of redistributing national income through special taxes, fees, loans, as well as the allocation of funds from the budget. Budget funds are transferred to funds in the form of subsidies and subventions or in the form of deductions from tax revenue. Extra-budgetary funds can also attract borrowed funds to solve specific problems.

Thus, 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.

In modern conditions, the importance of extra-budgetary funds is increasing. This is due to a number of reasons: 1) government authorities have additional funds to intervene in economic life and financial support for entrepreneurship, especially in an unstable economy; 2) 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 effective state control; 3) extra-budgetary funds can, under certain conditions, i.e. if there is a surplus, be used to cover the budget deficit through a loan mechanism.

The most important role belongs to state extra-budgetary funds. As follows from the Budget Code of the Russian Federation, a state extra-budgetary fund is 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, social security in case of unemployment, health care and medical assistance. Expenses and income of the state extra-budgetary fund are formed in the manner established by federal law or in any other manner prescribed by it.

Budget legislation formulates general principles And

legal status of state extra-budgetary funds. The Budget Code of the Russian Federation declares that outside the federal budget, state funds of funds are formed, managed by government bodies of the Russian Federation and intended to implement the constitutional rights of citizens to:

Social security by age;

Social security for illness, disability, in case of loss of a breadwinner, birth and upbringing of children and in other cases provided for by the legislation of the Russian Federation on social security;

Social security in case of unemployment;

Health protection and free medical care.

The legal status, procedure for the creation, operation and liquidation of state extra-budgetary funds are determined by federal law.

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

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

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