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“General characteristics of public finances”
Economic activity of the state. Public goods, boon and services. Concept and structure of public finances. Distributive and control functions. Sub-functions of distributive functions: accommodation, redistributive, stabilization. Redistributive sub-functions. State treasure.
Public revenues. Financial-material part of a concept of revenue. Revenues of a state ownership. Concepts of “public revenues” and “state financial resources”. Concepts “ the incomes of the state budget”. Content of “public revenues”. Centralized and decentralized incomes.
The schema: “Financial resources, public revenues and public expenditure”.
The essence of state expenditures. The structure of the state expenditure: the state budget, state off-budget funds, state enterprises and organizations, establishments of industrial and non-productive spheres. The expenditure of enterprises of public sector. System of state expenditures. Classification of state expenditures. Forms of budget financing: grants, subventions, subsidies.
Financing economy. Investment in a fixed capital. Repair of a fixed capital. Gain of circulated means. Creation of material reserves. Financing scientific-technical progress. Expenditures on welfare measures. Expenditures on social protection of the population. Expenditures of defence. Expenditures on management.
Дата публикования: 2014-12-25; Прочитано: 195 | Нарушение авторского права страницы | Мы поможем в написании вашей работы!