Plan: 1. Understanding of the state budget, its socio-economic essence 2. Functions of the state budget 3. Principles of the budget system, composition of budgets of the budget system The state budget is a centralized monetary fund created to ensure government functions and functions of the state. - The state budget is a centralized monetary fund created to ensure government functions and functions of the state.
- According to the manual "Public budgeting systems": “in its simplest form, a budget is a document or a collection of documents that refers to the financial condition and future plans of an organization (family, corporation, government), including information on revenues, expenditures, activities, and purposes or goals”. Unlike the accounting report, which is retrospective in nature, that is, based on the reflection of data of the past period (although when developing the budget, the accounting data of the execution of the budget's income and expenses in the previous period is used), the budget - is a prospective document that shows expected future income, expenses and results.
In a number of scientific literatures, when explaining the socio-economic essence of the state budget, it is assumed that it exists and operates as an economic category, as a material concept, as a legal category. In a number of scientific literatures, when explaining the socio-economic essence of the state budget, it is assumed that it exists and operates as an economic category, as a material concept, as a legal category. - As an economic category, the state budget is a system of monetary relations between the state and legal entities and individuals, arising as a result of the redistribution of the value of the gross domestic product created in the country, national income (part of national wealth), which is its active part and as a result of which the economy, monetary a fund intended to finance the social and cultural sphere, defense and public administration - the state budget is formed and used for its intended purpose.
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