Expenses of the federal budget: basic principles and characteristics

Expenses of the federal budget, being one of its main components, are represented by the costs that arise in the performance of state functions and are expressed in certain economic relations. They are based on the process of spending money resources of the state treasury in certain areas.

The Government of Russia is actively working on the use of the concept of the reorganization of the budget resources management system, which is based on the main tasks:

- federal budget expenditures are based on clear rules for its development and implementation with the maximum detail of their structure;

- determining the most appropriate form for regional and national conditions for attracting other financial sources;

- Creation of some information and analytical complex in the current budget system to expand the information base on optimization of forecasting and revenue and expenditure parts of the budget, increase the responsiveness of the relevant reporting, which would allow making certain qualitative financial decisions aimed at achieving effective resource maneuvering in modern inflationary conditions .

Expenses of the state budget of the Russian Federation are carried out basically at the expense of means of tax bearers. Therefore, the state is responsible to them for fulfilling certain functional obligations.

Expenditures of the federal budget have an economic essence, manifested in many of its types, which have qualitative and quantitative characteristics. At the same time, the qualitative indicator reflecting the economic nature makes it possible to establish the structure of state resources, and quantitative - their volume.

Expenses of the federal budget of the Russian Federation and their variety are determined by certain factors. For example, state functions, the level of social and economic factors of the country's development, budget links with the administrative and territorial structure and types of provision of funds. The combination of these factors gives rise to a certain system of budgetary expenditures of the state at a particular stage of economic development.

The expenditures of the federal budget can be subdivided on the basis of their influence on the immediate process of reproduction. In this case, it is possible to allocate capital and current costs.

Budgetary resources are used at the expense of appropriate financing, which means a system for allocating funds to business entities for certain activities stipulated by the budget. State financing is based on certain principles, which are characterized by specific methods and forms of providing funds. Its principle, methods and form act as constituent elements of the system itself and have a significant impact on the result of its functioning.