Economic science/ 3. Financial relations

Markov S.

Omsk Branch FGOBU VPO GUMF RF, Omsk, Russia

To the question of the notion "budget expenditures on education"

In terms of budget reform in the Russian Federation is becoming urgent problem of increasing the efficiency of budget spending in all areas of the budget, including in education. Study the term "budget expenditure on education" is a defining moment in the correct understanding of the essence of efficiency of budget spending on education and learning how to increase the efficiency of budget funds in general.

The main piece of legislation governing the budgetary relations, - the Budget Code of the Russian Federation shall determine budget expenditure as a "paid from the budget of the funds, with the exception of funds that are the sources of financing of the budget deficit" [1, art. 6].

It is important to note that the domestic financial science, there are different approaches to the definition of "budget expenditure" One group of authors (M.V. Romanovsky, G.B. Pole, A.G. Gryaznova, E.V. Markina) determine budget costs through their material - material content, and another group of authors (L.L. Drobozina, B.M. Sabanti, L.M. Podyablonskaya) - a socio - economic.

According to M.V. Romanovsky, "budget expenditure - is money budgeted for the appropriate level of funding objectives and functions of state and local government" [2, p. 191].

In the works of G.B. Pole budget expenditures are defined as "money allocated for financial security objectives and functions of state and local government" [3, p. 274].

A.G. Gryaznova, E.V. Markina believe that "budget expenditure - is money sent to the authority of the appropriate level of government budgets at all levels of the budgetary system and state funds for financial support of their tasks and functions" [4, p. 281].

Interpretation of "budget expenditure" of the first group of authors, from our point of view, characterize the material - the real side of the budget expenditures reflect the process of the budget, indicate their intended use, with a goals meant to serve as the state and municipal governments, but not to achieve specific socio-economic results.

According to L.L. Drobozina, budget expenditure - "costs incurred in connection with the State's tasks and responsibilities. These costs reflect the economic relations on the basis of which is the process of using a centralized fund of funds in different areas of the state" [5, p. 175].

B.M. Sabanti notes that "public spending, first, due to the availability factor by the state, i.e. are mandatory. Second, government spending are the reproduction of economic and social relations that exist in a particular state at a particular time. Third, the nature of their economic relations of public spending are additional operation because their main source of education are the taxes, representing a deduction from wages and income. Fourth, in the bulk of government spending are unproductive because they are the share of national income, retired from the manufacturing process" [6, p. 103].

L.M. Podyablonskaya determines budget expenditure as "economic relations arising in connection with the distribution of fund of funds of the state and its use by industry, targeting and spatial purpose" [7, p. 165]. An important advantage of determining L.M. Podyablonskaya, is, in our opinion, the consideration of both the social component of budget expenditures, is to assign areas of budget spending, and the economic component, reflecting the process of using the budget.

Due to the limited budget resources and ongoing in the Russian fiscal policy aimed at increasing the efficiency of budget expenditures needed transformation of the notion of "budget expenditure", reflecting the need for planning and budgeting for the next fiscal year depending on the performance of public and municipal institutions.

From our point of view, the budget expenditures are economic relations associated with the planning and allocation of necessary budgetary funding for the next financial year in order to meet the needs of society in the state and municipal services, depending on the performance of state and local government agencies in the year preceding the current fiscal year.

This definition of the term "budget expenditure" shows the relationship between the process of budget allocation and the achievement of government funding and covers the following aspects of the financing:

1) the focus of the budget expenditures to meet the needs of society in the state and municipal services;

2) the need to plan and budget allocation based on the performance of state and local government in the year preceding the current fiscal year.

Considering the notion of "budget expenditure on education", it should be noted that in the Russian legislation the definition is not fixed.

Based on the author's definition of budgetary expenditures, budget expenditure on education can be defined as economic relations are related to the planning and allocation of necessary budgetary funding for the next financial year in order to meet the needs of society in the state and local government educational services, depending on the performance of public and municipal educational institutions in the year preceding the current fiscal year.

Thus, the author proposed the term of "budget expenditure on education" is different from the existing definitions of the fact that this definition is accentuated, first, the need to plan and budget allocation between educational institutions, depending on the performance of educational institutions and, second, the reflected focus of budgetary expenditure on education to meet the needs of society in state and local educational services.

Literature:

1. Budget Code of the Russian Federation of 31.07.1998 № 145-FZ.

2. Finance: Textbook for Universities / Ed. prof. M.V. Romanovsky and others - Moscow: Yurait-M, 2004.

3. Finance: a textbook for students / Ed. G.B. Pole. - 3rd ed., Rev. and add. - Moscow: UNITY-DANA, 2008.

4. Finance: tutorial / A.G. Gryaznova, E.V. Markina and others. - 2nd ed., Rev. and add. - Moscow: Moscow: Finance and Statistics, 2012.

5. Finance: Textbook for Universities / Ed. prof. L.L. Drobozina. - M.: UNITY, 2001.

6. Sabanti B.M. Finance theory: the manual. - M.: Manager, 1998.

7. Podyablonskaya L.M. Finance: The textbook for university students. - Moscow: UNITY-DANA, 2010.