Menu: Home :: go to Journal :: switch to Russian :: switch to English
You are here: all Journals and Issues→ Journal→ Issue→ Article

MAIN DIRECTIONS OF IMPROVEMENT OF FEDERAL TREASURY ACTIVITY

Annotation

In article authors considered the problem devoted to the solution of problems of identification and mobilization of internal reserves for ensuring increase in efficiency of expenses of budgets of all levels of the budgetary system. The Federal Treasury and mechanisms provided within its activity play a fundamental role in the solution of this problem. In other words, authors considered the main actions for reforming and improvement of treasury system of performance of budgets and the budgetary control. Treasury maintenance of state contracts is one of the new tools allowing to solve a number of problems, one of which connects with increase in receivables. So, for example, the Audit Chamber of the Russian Federation repeatedly paid attention to need of control of an expenditure of means by legal entities, including at the expense of the advance payments provided to them. It connects, first of all, with increase in receivables on expenses of the federal budget. One more aspect considered in this article is a formation and maintaining the register of participants of the budgetary process by Federal Treasury, and also the legal entities which are not participants of the budgetary process. The register contains all information necessary for implementation of powers of specified persons in the budgetary and purchasing processes: from their name and departmental accessory to the powers carried out by them and data on personal accounts. In article authors also considered the last changes in system of cash service of performance of budgets regarding optimization of the business processes connected with implementation of the Electronic Budget project.

Keywords

budgetary stability; balance of budgets; budgetary credit; state contract; «electronic budget»

Full-text in one file

Download

Pages

63-68

Для корректной работы сайта используйте один из современных браузеров. Например, Firefox 55, Chrome 60 или более новые.