Financial resources as material carriers of financial relations. compulsory health insurance funds. special cohesion fund

Modern interpretation the concept of “financial relations” allows us to define them as organic component production relations, which express economic ties in monetary form between the state and individual business entities 46.

Financial relationships are diverse. They are associated with monetary relations that arise 47:

Between business entities in the process of selling products, providing services, purchasing inventory;

Between business entities and higher organizations when creating joint funds Money and their use;

Between business entities and the state, local governments in the formation of budgets and extra-budgetary funds;

Within business entities when forming and using trust funds of funds;

Between separate budgets, extra-budgetary funds;

Between citizens and the state, local governments in the formation of budgets and extra-budgetary funds.

The subjects of financial relations are legal entities and individuals: the state, enterprises of all forms of ownership, various organizations (including credit and banking), associations, institutions, citizens and other participants in the reproduction process, at whose disposal monetary funds for special purposes are formed. The objects of financial relations are financial resources - funds of the state, enterprises, institutions, organizations of all forms of ownership, individuals and other participants in the reproduction process.

Financial resources act as material carriers of financial relations. Just as with finance, in the economic environment there is no unified approach to determining the economic content of financial resources (Table 3).

Table 3

Approaches to determining the economic content of financial resources

Author	Definition	Criticism
V.P. Dia-	Financial resources are monetary resources, regardless of whether they exist in a separate monetary form or are the monetary expression of certain material resources.	Some authors believe that only monetary relations can be financial relations, others believe that some non-monetary relations can be classified as finance
AM. Bir-	Financial resources are defined as material resources, expressed in money, that are generated by the state or individual enterprises (organizations) as a result of the use of finance. By financial resources of a socialist society we mean the part of national income expressed in money, concentrated directly by the state or in socialist enterprises for use for the purpose of expanded reproduction and general government spending.	The position that the source of financial resources is only part of the national income was actively criticized, which actually excludes depreciation charges from the composition of financial resources.
M.K. Shermenev 50	Financial resources are funds generated and used by enterprises, associations, organizations and the state.	The definition does not fully disclose the content of financial resources and reduces their composition. Financial resources can exist not only in stock, but also in non-stock form.
VC. Sencha-	The financial resources of the national economy represent the totality of monetary savings and depreciation charges and other funds in the process of creation, distribution and redistribution of the total social product.	The most accurate definition corresponding to the distributive concept of finance. Causes criticism from supporters of the reproductive concept.
SI. Lushin,	Financial resources are understood as that part of funds that can be used by their owner for any needs at his own discretion.	The definition is too broad: according to it, all proceeds from sales can be classified as financial

48 Dyachenko V.P. Commodity-money relations and finance under socialism. - M.: Nauka, 1974. - P. 129.

49 Birman A.M. Essays on the theory of Soviet finance - M.: UNITY DANA - 1999 - 151 p.

50 Finance of the USSR: Textbook for universities / Ed. M.K. Shermeneva. - M., 1977. - 205 p. 35.

51 Finance, money circulation and credit. Textbook./Edited by V.K. Senchagov, A.I. Arkhipov. - M.: "Prospekt", 1999.

	Renia	resources
Financially credit encyclope wild	Financial resources are funds generated as a result of economic and financial activities in the process of creating and distributing the gross national product	Financial resources include all funds generated as a result of economic activity, so this is too broad an interpretation
A.G. Gryaznova, E.V. Mar-	Financial resources - monetary income, savings and receipts owned or disposed of by business entities or local governments and used by them for the purpose of expanded reproduction, social needs, material incentives for workers, satisfaction of other social needs	There is no emphasis on the essence of resources. Any cash receipts can be classified as financial resources, but, according to many, this is not true.

Potentially, financial resources are formed at the production stage, when new value is created and old value is transferred. But the real formation of financial resources begins only at the distribution stage, when the value is realized and specific economic forms of realized value are identified as part of the revenue.

Based on the above, we can give a more expanded definition of financial relations as relations that arise between business entities and the state in the process of accumulation, distribution and use of funds, as well as their use for expanded reproduction, material incentives for workers, and satisfaction of social and other needs of society.

More on the topic Financial resources as material carriers of financial relations:

1. Financial resources as material carriers of financial relations.
2. 13.2. ROLE OF FINANCIAL PLANNING IN FINANCIAL MANAGEMENT. BUDGETING AS A TOOL OF FINANCIAL PLANNING IN RAILWAY TRANSPORT
3. Chapter 5. On the benefits of financial forecasting: how to learn to predict financial parameters not only in hindsight?
4. 5.2 Financial and economic analysis of an enterprise - as a method for diagnosing crisis phenomena in the activities of an enterprise 5.2.1 Rules for conducting financial analysis by arbitration managers

Of the year?)

1. Questions for discussion:

A) Origin, essence and functions of finance. Specific signs of finance.

B) The role of finance in social reproduction.

B) Modern views on structure financial system.

D) Characteristics of the financial system as a complex structured system.

2. Tasks:

2.1 Match the term with its definition:

1. Money B

2. Finance I

3. financial resources. IN

4. Gross domestic product

5. Financial system E

6. Institutional subsystem of the financial system K

7. movement of financial flows. AND

8. Financial market G

9. Capital market L

11. financial mechanism M

12. Functional subsystem of the financial system A

A) a set of interrelated areas and links of financial relations that have features in the formation and use of funds of funds.

B) universal equivalent, measuring the costs of labor and other resources of producers

C) the totality of funds at the disposal of the population, business entities, the state, local and self-government bodies

D) a set of financial institutions that direct the flow of funds from their owners (investors) to borrowers using various financial instruments

D) a financial market in which debt obligations function as a financial asset

E) a set of financial organizations (institutions) and financial markets that, using various financial instruments, ensure the formation and use of funds of the state, organizations and the population

M) a system of forms and types of organization of financial relations, expressing a financial management system at the macro and micro levels using legally established methods of effective influence on final results production based on the requirements of economic laws.

2.2 Present in schematic form the financial system of the Krasnoyarsk Territory.

2.3 Make a list of 10 statements that are true/false.

2.4 Underline or insert the correct word(s)

1. The material carriers of financial relations are financial resources and (reimbursable/gratuitous) receipts.

2. Monetary relations become financial when the income of participants in reproduction is formed and used through funds of funds.

3. The financial system includes state and municipal finances, finances of business entities and households.

4. The reasons (or prerequisites) for the emergence of finance include: the emergence of the state; the appearance of taxes in their monetary form; development of commodity-money relations.

5. The sphere of the emergence and functioning of finance is the (second/third) stage of social reproduction, where GDP is distributed according to its intended purpose (for compensation funds, accumulation, consumption) and to business entities, each of which must receive its share in the produced product.

6. Sources of financial resources at the macro level are GDP, income from foreign economic activity, and attracted resources.

7. The specific content and social purpose of finance is manifested in their (functions/roles).

8. The structure of the financial mechanism includes: financial regulation; financial incentives; financial leverage; normative and legal support; Information Support .

9. The need to identify separate areas (links) of the financial system is determined by the different participation of subjects of economic relations in the formation, distribution and redistribution (GDP/national income), the formation and use of monetary funds and income.

10. The financial system in countries with market economies is a complexly structured system, which inherently has both functional and institutional foundations.

11. As part of state and municipal finance, the grouping of financial relations within units is carried out in accordance with the level of (state) management.

12. Finances of business entities are the basis of a unified financial system of any state.

It is financial resources that make it possible to separate the category of finance from the category of price and other cost categories. Financial resources are the material embodiment of financial relations themselves. Financial resources, being in monetary form, differ from other resources. They are relatively isolated in their functions, so there is a need to ensure the linkage of financial resources with other resources. The distribution and redistribution of value through finance is necessarily accompanied by the movement of funds, taking a specific form of financial resources; they are formed by business entities and the state at the expense of various types cash income, deductions and receipts, and are used for expanded reproduction, material incentives for workers, and satisfaction of social and other needs of society. Financial resources act as material carriers of financial relations. Consideration of financial resources as material carriers of financial relations allows us to distinguish finance from the general set of categories involved in cost distribution. None of them, except finance, is characterized by such a material carrier. Hence, important specific sign finance, which distinguishes them from other distribution categories is that financial relations are always associated with the formation of cash income and savings, which take the form of financial resources. This feature is common to financial relations of any socio-economic formation, wherever they operate.

Financial resources are funds of funds at the disposal of the state, economic entities and the population, formed in the process of distributing the value of the social product in monetary form and intended to ensure the reproduction process and meet national needs.

It should be noted that the structure of financial resources does not coincide with the structure of the national product in terms of its value, i.e. elements of the value of the social product (“c”, “V”, “t”) are not simultaneously elements of the financial resources of society. The fact is that: 1) element “V”, representing the wage fund, forms the financial resources of society only in that part that is redistributed and sent to the budget and government outside budget funds; 2) element “c” (transferred cost of funds and tools, equal to the amount of their depreciation) - reflects financial resources only in the part that is represented by depreciation charges and not material costs; 3) element “t” (the cost of surplus product, i.e. net income) - is fully included in the composition of financial resources.

Based on the above, it should be noted that the predominant part of financial resources is the monetary expression of the value of net income created in the state. This is profit, fees to the Pension Fund, social insurance fund, employment promotion fund, extra-budgetary funds of local government, income from foreign economic activity.

The second part of financial resources is part of the consumption fund, which is redistributed with the help of finance. This includes direct and indirect taxes on the population, including personal income tax, fishing tax, value added tax, excise tax, land fee, owner tax Vehicle, local taxes and fees.

The third part of the financial resources is represented by various deductions included in the cost of production. These are depreciation deductions, deductions for geological exploration, water charges, etc.

The financial resources of society are divided into centralized (i.e. state) and decentralized (financial resources of primary economic units). The relationship between them depends on how financial resources are formed at the micro level (for example, how the profit of an enterprise is distributed) and at the macro level (for example, how many tax payments and deductions are paid by business entities, legal entities and individuals, etc.).

At the macro level, financial resources are monetary funds that are formed in the process of distribution and use of GDP over a certain period of time. At the micro level, financial resources are funds accumulated by an enterprise from various sources that enter its circulation and are intended to cover the needs of the enterprise.

State financial resources include resources of the budget system, resources of state extra-budgetary funds and extra-budgetary funds of local government, as well as resources of state financial institutions (National Bank, state insurance bodies, state credit institutions).

The main areas of use of state financial resources are:

Expenses for the development of the national economy, its structural transformation;

Financing of social institutions;

Social protection of the population;

Foreign economic activity;

Security environment;

Control;

National defense;

Formation of material and financial reserves;

Other directions.

Enterprises use financial resources for:

Expanded reproduction and development of the enterprise;

Solution social problems team;

Financial incentives;

Formation of financial reserves;

Other directions.

The main source of centralized and decentralized financial resources in their primary calculation is the net income of business entities, regardless of the form of ownership, through which the financial resources of both the business entity itself and the state are formed.

1. Finance -...
 objectively necessary
 subjective in nature
 determined by the needs of social development
 generated by the activities of the state
 necessary only for the lower level of management (enterprises, organizations, institutions)
2. The subjects of the value distribution of the social product through finance are:
 owners national wealth countries
 the state represented by the relevant government entities involved in the cost distribution of the social product
 legal entities that sell manufactured products and provide services to consumers
 individuals producing material assets for personal consumption
 individual entrepreneurs
3. The process of cost distribution of the social product is carried out using categories:
 product
 price (if it deviates from the cost)
 money
 finance
 credit
 salary
 insurance
4. Financial relations include monetary relations:
 payment of life insurance premiums
 use of working capital in short-term assets
 providing a loan to the budget of the Nizhny Novgorod region from the federal budget
 payment of taxes to the budget
 payment by the enterprise for goods and services in non-cash form
5. Material carriers of financial relations are:
 all funds
 financial resources
 income and expenses of special purpose funds
 gross domestic product
 national income
6. The interpretation of finance as an economic category corresponds to:
 early twentieth century
 late 20s of the twentieth century
 mid-40s of the twentieth century
 late 70s of the twentieth century
 the beginning of the implementation of market reforms
7. Author of the distributive concept of the essence of finance:
 A.M. Alexandrov
 D.A. Allahverdyan
 A.M. Birman
 E.A. Voznesensky
 V.P. Dyachenko

1. Finance –…

objectively necessary

determined by the needs of social development

– subjective by nature

- are generated by the activities of the state

– necessary only for the lower level of management (enterprises, organizations, institutions)

2. The subjects of the value distribution of the social product through finance are:

- owners of the country's national wealth

the state represented by the relevant government entities involved in cost distribution social product

legal entities selling manufactured products and providing services to consumers

– individuals producing material assets for personal consumption

individual entrepreneurs

3. The process of cost distribution of the social product is carried out using categories:

price (if deviates from the cost)

- money

finance

credit

wage

insurance

4. Financial relations include monetary relations:

payment of life insurance premiums

– use of working capital in short-term assets

providing a loan to the budget of the Nizhny Novgorod region from the federal budget

payment of taxes to the budget

– payment by an enterprise for goods and services in non-cash form

5. Material carriers of financial relations are:

- all funds

financial resources

income and expenses of special purpose funds

- gross domestic product

– national income

6. The interpretation of finance as an economic category corresponds to:

– early 20th century

- late 20s of the twentieth century

mid-40s of the twentieth century

- late 70s of the twentieth century

– the beginning of the implementation of market reforms

– A. M. Alexandrov

– D. A. Allahverdyan

– A. M. Birman

– E. A. Voznesensky

V. P. Dyachenko

8. Relations characterizing finance as an economic category:

– arising at the stage of consumption of a social product

monetary

– regulated by the state

– commodity

distribution

9. Areas of the country’s financial system:

state and municipal finance

– state extra-budgetary funds

finances of economic entities

– finances of insurance organizations

– finances of individual entrepreneurs

10. Functional links in the sphere of state and municipal finance:

– municipal finances

– regional finance

budgets of three levels

- federal budget

11. The finances of an insurance company fall within the scope of finance:

economic entities

– state and municipal

12. The Pension Fund of the Russian Federation belongs to the sphere of finance...

– economic entities

13. The Compulsory Medical Insurance Fund of the Russian Federation belongs to the sphere of finance...

state and municipal

– economic entities

14. Financial relations in the field of finance of economic entities can be grouped by:

management methods

organizational and legal forms

industry characteristics

- a temporary sign.

15. Links of the financial system in the sphere of finance of economic entities (when grouping financial relations by business methods) - finance...

– state enterprises

– public organizations

commercial organizations

non-profit organizations

– joint stock companies

entrepreneurship without forming a legal entity

16. Grouping of finance in the field of state and municipal finance is carried out according to:

functional purpose

– operating time

forms of ownership

management levels

17. The relationship between the concepts of “finance” and “financial system”:

the economic content of finance predetermines the construction of the financial system

– the structure of the financial system determines the content of finance

Finance is transformed into a financial system based on the grouping of financial relations according to certain characteristics

– financial system during historical development turns into finance

18. The source of financial resources of the company, if duplication is excluded, are:

- federal budget

- depreciation deductions

receipts from foreign economic activities

– national income

19. Municipal financial resources include:

– federal budget funds

– funds from state extra-budgetary funds

funds from municipal budgets

– financial resources of commercial organizations located on the territory of the Odintsovo municipality

– funds from regional budgets of subjects Russian Federation

20. Signs that allow you to allocate financial resources as part of cash:

- type of ownership

belonging to a business entity or government entity

directions for using funds

– management methods

21. Financial resources of economic entities are used for:

– payment of wages to employees

– purchase of working capital

capital investments

replenishing the lack of working capital

– financing of current repairs of fixed assets

material incentives for workers

22. State financial resources of the Russian Federation include:

federal budget funds

funds from state extra-budgetary funds

– funds from municipal budgets

– financial resources of municipal unitary enterprises

funds from regional budgets of constituent entities of the Russian Federation

23. Financial resources of economic entities include:

profit

– working capital

depreciation deductions

– income tax

- unified social tax

excess working capital

24. State financial resources are:

funds at the disposal of state authorities of the constituent entities of the Russian Federation

– funds and property of citizens

– cash income of workers and employees

– state debt obligations

– funds at the disposal of economic entities

funds at the disposal of federal government bodies

25. The following statements are true:

– the concept of “financial resources” is broader than the concept of “finance”

– financial funds are the only form of use of financial resources

financial resources are the material embodiment of finance

financial resources are used, as a rule, in the form of funds

financial funds are the main form of functioning of finance

26. Factors influencing the amount of profit remaining at the disposal of business entities:

– increase in the value added tax rate

– increase in deductions from profits to the organization’s reserve fund

change in corporate income tax rate

increase in non-operating income

increasing product profitability

27. Factors influencing the amount of depreciation charges of an enterprise:

changing the depreciation method

increase in the value of fixed assets

– change in income tax rate

reducing the useful life of fixed assets

– reduction of material consumption of manufactured products

– increasing product profitability

28. Financial support for reproduction costs is carried out in the form of:

self-financing

– taxation

government funding

lending

29. Financial incentives:

budget methods of production intensification

tax benefits

– directions for spending funds

incentive funds

30. The financial market operates in the form of a market...

valuable papers

– informational

– commercial services

loan capital

31. The quantitative influence of finance on social production is characterized by:

the volume of financial resources withdrawn from economic entities

– tax calculation methods

volumes of financial resources allocated for investment in the real sector of the economy

financial benefits for economic entities

– methods of providing funds

32. The qualitative impact of finance on social production is characterized by:

use of tax benefits

use of incentive funds

– volumes of mobilized and distributed financial resources

proportions of funds used for accumulation and consumption

– methods of forming budgets at different levels

33. The instruments of state financial regulation of reproduction and sectoral proportions are:

tax benefits

– various shapes supporting lower budgets

– transfer payments

change in depreciation policy

budget financing and other forms of support for business entities

34. The instruments of state financial regulation of territorial proportions are:

various forms of support for lower budgets

formation and use of extra-budgetary funds

– tax benefits and sanctions

- social insurance

– depreciation policy

35. The instruments of state financial regulation of social proportions are:

tax benefits and sanctions for individuals

transfer payments to the population

budgetary financing of organizations providing socially significant services

– depreciation policy

social insurance

36. Self-financing is typical for:

– all economic entities

– only for enterprises based on private property

all commercial organizations

– all non-profit organizations

– basis

add-ons

– combining elements of the base and superstructure

– extra-basic and extra-superstructure

38. The main instruments for implementing the state’s financial policy are:

– system of enterprise cash funds

country's budget system

– system of state financial reserves

system of state extra-budgetary funds

39. The set of targeted government measures in the field of use of finances is:

financial policy

– financial mechanism

– financial sanctions

40. The financial mechanism is:

– types of financial relations

– a set of financial distribution objects

– activities of the country’s financial apparatus

A set of forms of organizing financial relations, ways and methods of formation and use of financial resources

– ways to mobilize financial resources

41. Financial law regulates:

all financial relations

- all monetary relations

– only financial relations of business entities with the state

42. The following statements are true:

– financial policy determines the content of finance

financial policy is transformed into financial law norms

the state of finances predetermines the goals and objectives of financial policy

– financial law determines financial policy

Financial policy thanks to financial law is formalized by new regulations and is implemented through a financial mechanism

43. A long-term course of financial policy, calculated for the future, is called financial (s) ...

– tactics

strategy

– planning

– programming

44. Components of financial policy that reveal its content:

– development of a financial mechanism

development of a scientifically based concept for financial development

– creation of a financial management apparatus

development of main directions for using finances for the near future and in the future

adoption of regulations and specific organizational measures in the field of use of finance

45. Logical sequence of concepts:

1. Financial policy

2. Financial mechanism

3. Financial law

46. ​​The components of the financial mechanism, based on the areas of functioning of finance and avoiding duplication:

financial mechanism of economic entities

– financial mechanism commercial enterprises

– financial mechanism individual entrepreneurship

budget mechanism

– tax mechanism

47. Functional elements of financial management:

– financial management bodies

- financial resources

financial planning

operational management

– strategic management

financial control

48. Objects in the financial management system are...

various types of financial relationships

– financial apparatus

– financial planning

- financial control

– strategic management

49. State financial management bodies in the Russian Federation:

financial authorities at the level of the constituent entity of the Russian Federation

Ministry of Finance of the Russian Federation

territorial bodies of the Federal Treasury of the Russian Federation

– credit organizations

– municipal financial authorities

50. The powers of the Ministry of Finance of the Russian Federation correspond to the following functions:

drafting the federal budget

development of government borrowing programs

adoption of financial legislation

51. The powers of the State Duma of the Russian Federation correspond to the following functions:

– drafting the federal budget

consideration and approval of the federal budget

– drawing up a report on the execution of the federal budget

approval of the report on the execution of the federal budget

52. The powers of the Federation Council of the Russian Federation correspond to the following functions:

– consideration and approval of the federal budget

– development of government borrowing programs

– adoption of financial legislation

rejection and adoption of laws on the federal budget for the next financial year

– drawing up a report on the execution of the federal budget

– approval of the report on the execution of the federal budget

53. The Government of the Russian Federation implements the following tasks in the public finance management system:

develops proposals to improve the financial mechanism

ensures the implementation of a unified financial policy in the Russian Federation

– carries out operational financial control

– reviews and approves the draft federal budget

submits a draft federal budget to the State Duma of the Russian Federation

54. Tax inspectorates perform functions in the national financial management system:

determine the amount of taxes to be paid by taxpayers to the budget and extra-budgetary Funds

– execute decisions of judicial authorities on compensation for damage caused to recipients of budget funds

apply sanctions to tax violators

– conduct investigations of tax crimes on a particularly large scale

– carry out currency control

55. Financial management bodies taking part in the operational management of interbudgetary relations in the Russian Federation:

Ministry of Finance of the Russian Federation

Federal Treasury

– federal Service tax police

– Government of the Russian Federation

– Parliament of the Russian Federation

66. The transfer of the existing proportions of the formation and use of financial resources to the planned period is carried out by the method:

extrapolations

– normative

– mathematical modeling

67. Control exercised by the executive authorities of a constituent entity of the Russian Federation relates to:

national

– intradepartmental

– on-farm

– public

– auditor

68. Forms of financial control (based on the time of its implementation):

– revision

- analysis

preliminary control

– examination

current control

subsequent control

69. Preliminary financial control is carried out by:

legislative authorities

– tax police authorities

Federal Treasury authorities

– Department of State Financial Control and Audit of the Ministry of Finance of Russia

– Control and audit departments of ministries and departments

70. Functions performed by the tax police:

investigation of tax crimes

– tax revenue planning

protection of tax inspectors

control over the activities of tax inspectors

– ensuring the return of excessively collected taxes

71. Timely crediting of tax payments of enterprises and organizations to budget accounts is controlled by:

state tax inspectorates

bodies of the Federal Treasury of the Russian Federation

– branches of the Pension Fund of the Russian Federation

– territorial financial authorities

– control and audit departments of ministries and departments

72. Control exercised territorial authorities The Department of State Financial Control and Audit of the Ministry of Finance of the Russian Federation is:

– preliminary

– on-farm

– proactive

subsequent

73. Main issues of financial control carried out by the Accounts Chamber of the Russian Federation:

control over extra-budgetary funds used by ministries and departments

– financial control in the process of drafting the budget and organizing its execution

– control over timely and complete receipt of tax payments to budgets different levels and federal extra-budgetary funds

control over the execution of the federal budget

examination of draft budget and financial legislation

74. Functions of the Moscow Chamber of Control and Accounts:

– checks the intended use of federal budget funds and federal extra-budgetary funds

carries out an examination of draft laws, decisions and other regulatory documents of the Government of the city. Moscow on Financial and Budgetary Issues

checks the intended use of Moscow budget funds

checks the formation and expenditure of funds from extra-budgetary funds of the city of Moscow

– exercises control over the timely crediting of tax payments to budget accounts of all levels

75. The Main Directorate of the Federal Treasury implements functions in the field of public finance management:

carries out accounting of operations and management of the movement of budget funds in treasury accounts

regulates interbudgetary relations in the process of execution of the federal budget

exercises control over compliance with budget legislation by recipients of budget funds

– provides methodological guidance in the tax field

– regulates the activities of the entire financial system of the country

76. Financial plans of economic entities:

estimate of income and expenses of a budgetary institution

balance of income and expenses of an industrial enterprise

insurance company financial plan

– business plan of the enterprise

– budget of Moscow

- federal budget

77. Types of financial documents developed as a forecast:

long-term financial plan of the Russian Federation

consolidated balance of financial resources of the Russian Federation

consolidated budget of the Russian Federation

- federal budget

– budget of the Pension Fund of the Russian Federation

– estimates of budgetary organizations

78. Financial plans approved in the form of a law:

federal budget of Russia

budget of the Pskov region

budget of the Pension Fund of the Russian Federation

– consolidated financial balance of the region

79. Financial plans approved in the form of a law:

budget of the Social Insurance Fund of the Russian Federation

regional and regional budgets

– consolidated budget list

– estimate of income and expenses of a budgetary institution

– consolidated budget of the Russian Federation

80. Financial planning is:

functional element of a financial management system

– element of the country’s financial system

– element of financial policy

– element of the financial mechanism

81. Stages of financial planning:

balancing, bringing together individual items of income and expenses of a financial plan

calculations for specific types of income and expenses for the planned period

analysis of plan implementation for the previous period

– subsequent monitoring of the implementation of the current financial plan

– operational management of the implementation of the plan for the current period

82. System financial plans characterized by:

the presence of various types and forms of financial plans

the interrelationships of different financial plans with each other

– different methods drawing up financial plans

– the prescriptive nature of the approved financial plans

83. Factors influencing the organization of finances of economic entities:

type of ownership

organizational and legal form of an economic entity

industry specifics

– natural and climatic conditions of management

– composition of fixed assets

84. The organizational and legal form of an economic entity affects:

composition of sources for the formation of authorized capital

profit distribution procedure

procedure for using the organization's property during its liquidation

– the amount of financial responsibility under a business agreement

– procedure for paying income tax

85. Finances of economic entities – monetary relations that develop:

within the entity itself regarding the distribution of revenue from sales of products

between economic entities in connection with the payment of fines for undelivered products

between an economic entity and the country's budget system

– between an economic entity and employees regarding the payment of wages

– between economic entities in connection with payment for commercial products

86. Financial relations between economic entities arise regarding:

application of penalties in accordance with contracts

formation of the authorized capital of a joint venture

sale of debt securities issued by one enterprise and sold to another enterprise

– payment of bills for the supply of equipment

– payment of income tax

87. Industry-specific features of the economic activity of an economic entity are reflected in the organization of its finances, affecting:

structure of sources of financing capital investments

structure of sources of working capital formation

property insurance needs

– functions performed by finance

– possible sources of financing for capital repairs

88. The financial relations that arise between economic entities and the country’s budget system are characterized by:

strict regulation

mainly (except for some non-profit organizations) two-way movement of financial resources

repayment of funds provided on a credit basis

– mandatory change of forms of ownership

89. Sources of formation of financial resources of open joint stock company may act:

funds received from the issue and placement of JSC bonds

- budget resources

- accounts payable

- accrued but not paid wages

90. The sources of financial resources of an economic entity operating on a commercial basis are:

revenue from sales of goods and services

funds mobilized in the financial market

non-operating income

Temporarily free funds of the population

91. The financial resources of an economic entity operating on a commercial basis are:

profit

depreciation deductions

sustainable liabilities

– income tax

- unified social tax

92. Directions for using financial resources of economic entities operating on a commercial basis:

paying taxes

distribution of profits among the founders

capital investments

R&D expenses

– payment of wages to employees

93. Internal sources of financing capital investments for economic entities operating on a commercial basis:

reinvested profit

depreciation deductions

– issue of securities and their sale on the domestic financial market

– foreign investment

– budget loans

94. External sources of financing capital investments from economic entities operating on a commercial basis:

issue of securities and their sale on the domestic financial market

foreign investment

budget loans

– reinvested profit

- depreciation deductions

95. External sources of financing capital investments of economic entities operating on a commercial basis:

budget funds

foreign investment

- depreciation deductions

– profit from core activities

96. Directions for using the net profit of economic entities operating on a commercial basis:

capital investment financing

covering shortage of working capital

- payment of wages

– payment of indirect taxes

97. Internal sources of financing for the increase in working capital:

profit

surplus working capital for previous periods

increase in sustainable liabilities

– founders’ funds

– bank loans

98. Factors influencing the financial stability of an economic entity operating on a commercial basis:

inflationary processes

tax policy

depreciation policy

– membership in an industry trade union

– the amount of temporarily free funds among employees of a given enterprise

99. Organizational and legal forms of non-profit organizations, the profits (entrepreneurial income) of which are distributed among the members of this organization:

consumer society

consumer cooperative

- non-commercial partnership

- public organization

– association

100. Monetary relations included in finance public organization- the relationship between the organization and...

its members regarding the payment of membership fees

by the state regarding the payment of taxes and other obligatory payments to the budget and extra-budgetary funds

state regarding the receipt of subsidies and subventions from the budget

– by its members regarding the distribution of profits from entrepreneurial and other income-generating activities

101. Cash receipts used to generate financial resources of a municipal medical institution:

income from paid services

receipts from voluntary health insurance

receipts of funds from local budgets

receipts from compulsory health insurance

- Bank loan

102. Principles of organizing the finances of the state drama theater:

estimated financing

responsibility for the results of financial and economic activities

– full self-financing

– joint liability of the owner for the results of financial and economic activities

– profit maximization

103. The following statements are true:

The types of financial resources of non-profit organizations are determined by its organizational and legal form and type of activity

an institution can receive income from paid services only with the consent of its owner

– a budgetary institution charges depreciation on fixed assets acquired from budgetary funds

104. Financial mechanism consumer cooperative characterized by:

formation of financial resources through contributions from shareholders

distribution of part of the profit (business income) between shareholders

formation of a reserve fund at the expense of part of the profit (business income)

– budget financing according to the approved estimate

105. The following statements are true:

part of the bank's profit is used to form its reserve capital

Credit organizations and Insurance companies pay the same taxes and other obligatory payments to the budget and extra-budgetary funds as other commercial organizations

– making a profit is the purpose of creating and operating a mutual insurance company

– insurance company reserves are formed not only from deductions from profits, but also from deductions from insurance premiums

106. Factors ensuring the growth of financial resources of a credit organization:

reduction in income tax rate

expansion of the number of credit institution clients

– increasing the norms for mandatory reserving of a portion of the borrowed funds of a credit organization in the Central Bank of Russia

– growth of accounts receivable

107. Factors influencing the financial stability of a credit organization:

paid-up authorized capital of the bank

Reserve capital and other bank reserves

liquidity of a credit institution

– reinsurance of banking risks in insurance companies

108. The source of profit of the Central Bank of the Russian Federation may be interest on:

Loans issued to the Russian Ministry of Finance to cover cash gaps in the process of executing the federal budget

loans issued to Russian and foreign credit organizations

deposits opened by the Bank of Russia in other credit institutions

– loans issued to the Russian Ministry of Finance to finance the federal budget deficit

– loans issued to industrial enterprises operating in Russia and abroad

109. Income items of an insurance company licensed to conduct property insurance and reinsurance:

fee for brokerage services in the insurance market

– fees for brokerage services on the securities market

– receipt of interest in accordance with the loan agreement

– payments for collection services

110. Type of income allocated during the primary distribution of revenue of business entities without forming a legal entity:

gross income

– wage fund

- profit

111. Types of monetary relations included in the finances of business entities without forming a legal entity: monetary relations of an entrepreneur with (co) ...

state

other financial market participants

insurance companies

– suppliers of goods and buyers

112. Taxes levied on the income of business entities without forming a legal entity:

a single tax on imputed income

– excise taxes

- customs duties

113. Costs that are most often absent from business entities without forming a legal entity:

wage

– material costs

– depreciation of fixed assets

114. Factors influencing the amount of entrepreneurial income of business entities without forming a legal entity:

price level

material costs

– level of income taxes

– size of the family budget

115. Directions for using entrepreneurial income of business entities without forming a legal entity:

paying taxes

personal consumption

– payment of wages to employees

– payment for goods for the needs of production activities

116. The most important social impact development of entrepreneurship without forming a legal entity is...

reducing unemployment

– increasing the competitiveness of domestic products

Reducing non-payments of national economic enterprises

– increasing tax collection

117. The main source of formation of the initial capital of entrepreneurs without forming a legal entity:

personal savings

– bank loans

– issue of securities

- budget resources

118. Public finances in Russia include:

federal budget

state extra-budgetary funds

budgets of the constituent entities of the Russian Federation

– local budgets

119. Levels of management in the field of state and municipal finance:

regional (subfederal)

federal

local

National

– territorial

– republican

120. Composition of public finances of Russia by functional purpose:

federal budget

state extra-budgetary funds

budgets of the constituent entities of the Russian Federation

– local finance

– finances of state unitary enterprises

121. Local finances are organized in accordance with the law “On financial fundamentals local self-government" on the principles:

independence

state financial support

publicity

– autonomy

– economy mode

122. Own revenues of local budgets:

local taxes and fees

– proceeds from local loans

– shares of federal taxes assigned to the local budget on a temporary basis

– subsidies from the regional budget

– subventions from the regional budget

123. Features characteristic of a budget fund:

types of budget revenues are not assigned to specific types of budget expenditures

high flexibility of budget funds

Targeted budget funds may be allocated as part of the budget

– target budget funds cannot be allocated as part of the budget

– each type of budget revenue is clearly assigned to specific types of budget expenditures

124. The set of activities carried out by the state in the field of formation and use of budgets at all levels is called:

budget policy

– state budget

– budget mechanism

– budget law

– budget planning

– budget process

125. The emergence of the state budget as an economic category is due to:

the emergence of the state as a political superstructure of society

– the need for financial support for disabled members of society

– the needs of economic entities for financial resources

– the need to implement budgetary regulation of the economy

– the population’s need for funds

126. The objects of distribution through the budget are:

national income

some elements of national wealth

– value of gross domestic product

– net income

– surplus working capital

- profit

127. Types of distribution carried out through the budgets of state authorities and local self-government:

interterritorial

intersectoral

between the sphere of material production and non-production sphere

– intra-industry

– on-farm

128. Sources of financing budget deficits of the constituent entities of the Russian Federation in accordance with the current budget legislation:

proceeds from the placement of securities issued by the administration of a constituent entity of the Russian Federation

income from securities owned by a constituent entity of the Russian Federation

– receipts from external borrowings

– budget loans received from the federal budget

129. Sources of financing the local budget deficit:

income from the placement of municipal securities

income from the privatization of municipal property

income from municipally owned shares

– income from the placement of government securities on the territory of a given municipality

– external borrowings based on credit agreements

130. The number of levels of the budget system depends on:

government system of the country

– principles of building a budget system

– powers of government and management bodies

– expressions of the will of the population

– economic feasibility

131. Financial assistance allocated to the budgets of the constituent entities of the Federation from the federal budget is provided in the form of:

subsidies

subventions

subsidies

budget loans

– spending powers

132. Functions of the Ministry of Finance of the Russian Federation:

drawing up a report on the execution of the federal budget

133. Functions of the Ministry of Economy and social development RF:

federal budget forecast

– consideration of the draft federal budget

– approval of the draft federal budget

– signing and promulgation of the law on the federal budget for the corresponding year

134. Functions of the State Duma of the Russian Federation:

– drawing up a report on the execution of the federal budget

– federal budget forecast

– adoption or rejection of the law on the federal budget for the next financial year

135. Functions of the Ministry of Taxes and Duties of the Russian Federation

drawing up a draft federal budget and calculations for it

– execution of the federal budget

– drawing up a report on the execution of the federal budget

– approval of the budget execution report

– federal budget forecast

136. Functions of the Federation Council of the Federal Assembly:

approval of the budget execution report

adoption or rejection of the federal budget law for the next financial year

– drawing up a report on the execution of the federal budget

– federal budget forecast

137. Functions of the President of the Russian Federation:

signing and promulgation of the federal budget law for the corresponding year

– execution of the federal budget

– drawing up a report on the execution of the federal budget

– approval of the budget execution report

– federal budget forecast

– adoption or rejection of the law on the federal budget for the next financial year

138. Financial documents adopted in the form of law:

federal budget

Moscow budget

budget of the Moscow region

– consolidated budget of the Russian Federation

– consolidated budget of the Novosibirsk region

139. The budget classification of the Russian Federation includes:

departmental classification of expenses

economic classification of expenses

classification of sources of financing budget deficits

– functional classification of income

140. Funds from budget reserves are used for:

ensuring budget sustainability

ensuring uninterrupted financing

covering emergency, unforeseen expenses

covering intra-annual cash gaps

– financing of current expenses

141. Methods for separating income between levels of the budget system:

differentiation of taxes between levels of government

revenue quotas

establishment of surcharges on federal and regional taxes

– delegation of spending powers

– provision of budget loans

142. Budget imbalance is manifested in:

shortage

surplus

– use of subsidies and other forms of financial assistance

– use of regulatory income

– use of funds for mutual settlements

143. Public debt is a consequence of:

state guarantees given to the lender in case of default by the borrower of funds

government borrowing

– municipal borrowings

– government loans

144. Forms of state credit in the Russian Federation according to current legislation are state...

guarantees provided by the Russian Federation to foreign legal entities

loans provided to foreign countries

loans provided international organizations

– loans issued by the Russian Federation

– borrowings of the Russian Federation

145. The criterion according to which the public debt of the Russian Federation is divided into internal and external:

currency in which debt obligations are issued

– specifics of the loan

– specificity of the borrower

– type of debt obligation

146. Differences between government borrowing and government credit - government borrowing...

Related to attraction additional funds at the disposal of public authorities, and a state loan with investment public funds to foreign assets

Lead to education government debt, and a state loan allows you to get back both the amount of debt and interest on it over time

– this is part of the government loan

– have nothing to do with government credit

147. Difference between loan conversion and consolidation:

conversion concerns a change in loan terms, consolidation of repayment terms only

– conversion and consolidation absolutely different concepts, there is nothing in common between them

– conversion relates to the maturity of the loan, and consolidation is associated with a change in all the terms of the issued loan

148. Sources of financial resources for health care:

budget

compulsory health insurance funds

funds of the population

Pension Fund of the Russian Federation

– Social Insurance Fund of the Russian Federation

– funds of enterprises and organizations

149. Differences between a pension and social insurance benefits:

dependence of the pension on the age of the recipient

connection between pensions and long-term social risks

– duration of receipt

– dependence on work experience

– dependence of pensions on wages

– connection between pensions and short-term social risks

150. Income of extra-budgetary funds:

special targeted taxes and fees established for this fund

voluntary contributions from individuals and legal entities

budget allocations

profit from the commercial activities of the fund itself

– depreciation charges for enterprises, institutions, organizations

– working capital of enterprises, institutions, organizations

151. The amount of temporary disability benefits depends on:

length of service

salary amount

reasons for disability

– insurance experience

– age of the insured

– duration of the disease

152. The source of payment of contributions for medical insurance of unemployed citizens is funds...

budget

– the unemployed citizens themselves

– Federal Compulsory Medical Insurance Fund

– Social Insurance Fund of the Russian Federation

– Pension Fund of the Russian Federation

153. The general management of the Social Insurance Fund of the Russian Federation is carried out by:

Board of the Social Insurance Fund of the Russian Federation

– Chairman of the Social Insurance Fund of the Russian Federation

– Ministry of Finance of the Russian Federation

– Government of the Russian Federation

- The State Duma

- Federal Treasury

154. Features characteristic of extra-budgetary funds:

assigning specific sources of revenue to extra-budgetary funds

Local governments currently do not have the right to create extra-budgetary funds

state extra-budgetary funds have a social purpose

– extra-budgetary funds can be created at all levels of management

155. The competence of the Pension Fund of the Russian Federation does not include:

registration of single social tax payers

exercising control over the activities of non-state pension funds

– organization of work to recover from persons guilty of causing harm to the health of workers, the amount of disability pensions due to work injury, etc.

– financing expenses for pension provision of citizens

156. Financial levers of government influence on the Russian economy:

tax benefits and sanctions

budget financing investment projects

depreciation rates

– discount rates of the Central Bank of the Russian Federation

– currency control

– funds for economic stimulation of enterprises

157. The main sources of funding for science in the Russian Federation:

enterprise funds

federal budget

– local budgets

– targeted loans

– reserve funds

– targeted extra-budgetary state funds

158. Forms of state funding of science in the Russian Federation:

financing according to thematic plans of organizations

financing under government programs

– subsidies

– transfers

– subventions

– financing by industry and department

159. New forms of financing and stimulation of scientific and technical progress:

competitive financing innovative projects

creation of funds to assist small research organizations

– incentive premiums to prices for high-tech products

– state prizes for discoveries and inventions

– tax benefits

160. Financial levers for stimulating the activities of small enterprises:

simplified taxation system

– export customs duties

– budget allocations

– Central Bank loans

161. The expansion of the scale of government internal borrowing affects the investment activities of enterprises:

negative

– positive, as it always stimulates the activities of enterprises

– positive if it goes to repay external debt

162. The introduction of compulsory insurance of bank deposits affects the investment activities of enterprises:

has a positive effect, because it increases the credit resources of banks

– negative, because the loan fee increases

– has no noticeable effect

163. The following statements are true:

Social security can be provided through direct budget financing and through social insurance funds.

According to Russian legislation, social pensions are classified as state pensions

According to Russian legislation, pension payments from non-state pension funds do not reduce the amount of state pension payments

– in accordance with Russian legislation, social benefits and pensions are taken into account as income when determining the tax base for personal income tax

164. The amount of unemployment benefits in accordance with Russian legislation depends on:

average monthly salary paid to an employee until dismissal

benefit payment period

reasons for job loss

– minimum size wages

165. The following statements are true:

In accordance with Russian legislation, social service and social security are different concepts

The main direction of state financial policy in solving social problems is to ensure the targeting of social payments

Financial aspects of solving social problems include tax regulation of the production and sale of essential goods and the provision of services in the social sphere

– expenses according to the section of the functional classification of budget expenses " Social politics"cover all government expenditures related to the financing of the social sphere

166. Financial methods of mitigating the differentiation of incomes of different social groups:

Direct cash payments to citizens guaranteed by the state (pensions, benefits, scholarships, subsidies, cash material aid)

– uniform tax rate on personal income

– regressive rate of the unified social tax

– governmental support vital sectors of the economy focused on the production of consumer goods and services

167. The size of the payment depends on the average monthly salary of the person receiving this payment; the payment is aimed at compensation (including partial) of temporarily or permanently lost earnings, financed by insurance contributions (single social tax)

temporary disability benefit

maternity benefit

labor pension

– allowance for children under 5 years of age (until the end of their studies at a secondary educational institution)

– subsidy for payment of housing and communal services

168. Obligations included in the internal debt of a constituent entity of the Russian Federation:

debt on debt securities of the Government (administration) of a constituent entity of the Russian Federation

Unpaid debt of enterprises on bank loans received under the guarantee of the Government of a constituent entity of the Russian Federation

obligations to compensate household deposits in Sberbank of the Russian Federation

– debt on debt securities of the Government of the Russian Federation

– debt on debt securities of local governments

169. Provide for a preliminary assessment of need and are financed directly from budget funds:

allowance for children under 5 years of age (until the end of their studies at a secondary educational institution)

subsidy for housing and communal services

– temporary disability benefit

– maternity benefit

– labor pension

170. Types of monetary relations included in international finance:

monetary relations for the redistribution of the value of gross domestic product between countries

monetary relations on the formation and use of international financial funds

– currency relations

– monetary relations that mediate trade exchanges between countries

171. Financial resources redistributed between different countries used on:

stimulating the development of the national economy of countries that are significantly lagging behind in terms of the overall level of development

Bridging the gap in the level of social security of citizens of countries significantly lagging behind in their development

increasing the competitiveness of goods in demand on the world market

– increasing the level of financial support for the production of goods within the country

172. Forms of liberalization of the regime for admission of foreign capital to the country:

direct foreign investments

providing foreign investors with the same treatment as national companies

eliminating double taxation of goods

establishing a favorable tax regime for foreign investments and foreign companies

– introduction of double taxation of goods

173. The amount of contribution of UN member countries to the revenue side of the UN budget is influenced by:

country's solvency

the value of the payment rate, depending on the country’s place in the established scale of contributions

UN budget size

– timely receipt of payment

174. The revenue side of the budget of the European Union (EU) is formed by revenues:

general customs duties on products imported into the EU from non-EU countries

special duties levied on imports of agricultural products entering the EU from third countries

EU member states' contribution in the amount of ___ from the collected value added tax

contributions from EU member states to their gross national product

– deductions from income tax for citizens of EU member states

175. International financial funds intended for co-financing and implementation of specific projects in the field of environmental protection and development of transport (trans-European lines) in lagging countries are:

special cohesion fund

– European Fund for Agricultural Guidance and Guarantee (EFOGA)

– European Regional Development Fund (ERDF)

– European Social Fund (ESF)

– budget of the European Union

176. Tax havens (as centers for laundering dirty money) most often arise in countries where:

there is no taxation of non-resident income

minimum income tax rates for non-residents

the taxpayer is not required to engage in economic activity in this country

there is no effective exchange of information

– the taxpayer is required to carry out business activities in a given country

177. The following statements are true:

Before the introduction of the unified social tax, the main part of government activities related to ensuring employment of the population was financed by the State Employment Fund of the Russian Federation

The Constitution of the Russian Federation stipulates that issues of social protection of the population are matters of joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation

Activities for social protection of the population are financed from the federal, regional and local budgets

– most of services in the social sphere of Russia are paid for from the federal budget

178. The following statements are true:

The program documents of the Government of the Russian Federation provide for the expansion of paid services in the field of non-profit activities

Subjects of the Russian Federation must transfer municipalities hospitals and schools along with their respective funding sources

– changes in the financial mechanism of universities as part of measures to modernize education provide for a complete abandonment of budget funding

179. The own financial resources of insurance companies are:

receipt of insurance payments (premiums) from policyholders

receipt of payments (premiums) for reinsurance

income from the placement of insurance reserves

– commercial bank loan

– receipts of insurance payments for social insurance against accidents at work and occupational diseases

180. Items of income of a credit organization that has a general license to conduct banking and similar operations:

fees for brokerage services on the securities market

receipt of interest in accordance with the loan agreement

income from property rental

payments for collection services

181. Income items of a non-state pension fund:

receipt of contributions for additional pension provision (insurance)

– income from placement in bank deposits

– fee for depository services

– receipt of reinsurance premium

– accrued interest on balances on correspondent accounts with credit institutions

– fees for brokerage services in the insurance market

182. The financial basis for the activities of public authorities is:

set of budgets of state authorities and local self-government

– off-budget funds

– financial resources of budgetary institutions

– target budget funds

– budget borrowings

– financial resources of commercial organizations owned by the state

183. Correspondence of organs and their functions:

– Ministry of Finance of the Russian Federation -> Executes the federal budget, draws up a report on its execution

– Tax inspectorates -> Monitors timeliness and completeness

– Accounts Chamber of the Russian Federation -> Conducts an examination of reports on the execution of the federal budget

– Federal Assembly of the Russian Federation -> Adopts financial legislation

184. Types of financial control carried out by relevant authorities:

– enterprise accounting -> on-farm

– audit firm -> audit

– Accounts Chamber of the Russian Federation -> state

– control and audit departments of ministries and departments -> departmental

185. Correspondence of sources of financial resources to types of non-profit organizations:

– Local budget funds, revenues from compulsory and voluntary health insurance, income from paid services, income from property rental -> Municipal medical institution

– Founding fee and other income from a public organization, charitable and sponsorship income, income from business and other income-generating activities -> Public Fund