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Lecture N 12



“State budget”

As the economic subcategory the state budget expresses money relations arising between the state and other participants of public manufacture during creation and redistribution of cost of a public product by formation of centralized fund of money resources of the state and its use on the purpose of extended reproduction and satisfaction of public needs.

Concept the “state budget” is reduced to its interpretation in the following:

Ø Independent economic subcategory

Ø Centralized fund of money resources of the state

Ø As a tool of influence on economy(through the budget mechanism)

Ø At the basic financial plan of the state

Ø As a legal law which rules are obligatory for performance by all participants of the relations and members of society

Receipts of the budget are the incomes, sum of repayment of the budget credits, receipts from sale of financial assets of the state, loans.

The charges of the state budget are the expenses, budget credits, purchase of financial assets, repayment of loans.

Budget classification - Systematized grouping of the incomes and expenditures of the budget to homogeneous attributes fixed in a basis all budget activity of financial bodies of the state.

Budget deficit - is the excess of expenditure above incomes.

The budget system - set of all kinds of budgets based on economic relations and legal norms. In budget code of RK the budget system is treated with inclusion of National Fund.





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