» ГЛАВНАЯ > К содержанию номера
 » Все публикации автора

Журнал научных публикаций
«Наука через призму времени»

Январь, 2018 / Международный научный журнал
«Наука через призму времени» №1 (10) 2018

Автор: Антаносян Ангелина Петровна , студент
Рубрика: Экономические науки
Название статьи: Budget system of russia in the xix - the beginning of the xx century

Статья просмотрена: 196 раз


A. Antanosyan, 3-year student

Uglitskyh O.N., сandidate of Economic Sciences

Associate Professor of the Department of Finance, Credit and Insurance


Annotation. In this article the main stages of reforming the budgetary system are considered. Also, attention is paid to the formation of a balanced budget and effective control, capable of implementing the mechanism for its implementation.

Key words: budget, budgetary system, budget system, incomes, expenses.


The budgetary system of the Russian Empire was a rather complex mechanism, reflecting the features of political and socio-economic development in the financial system of the country. The methodological principles for the construction of the Russian budget were developed by MM Speranskii in the early 19th century. For the first time in Russian financial practice, they contained new provisions that would strengthen the stability of the budget and its balance.

 The principles established by M. M. Speransky allowed the Ministry of Finance to step by step to approach the stability of the state budget, but one progressive construction of the budget did not have a positive impact on the financial system.

Two main features of Russian finance in the middle of the XIX century - lack of control and secrecy - caused arbitrariness and incredible extravagance in spending public funds, embezzlement and all kinds of crimes. All this led to a recalculation of the established estimates, an increase in the need for extraordinary costs, and also undermined the confidence of foreign investors in the financial market and the economy of Russia as a whole.

In 1862, budget rules were developed on the basis of the proposals of the General Director VA Tatarinov, who became the main reformer of the budget system.

The essence of his project was that the state budget should have been balanced, and a single state list covered all the incomes and expenses of the country without exception. All departments and ministries were to provide for the analysis in the Ministry of Finance detailed estimates for the forthcoming budget year together with the report for the last year. Strict budget discipline was established.

 To ensure effective state control in the budgetary sphere, V.А. Tatarinov proposed to form a single auditing body that has the right under real documents to monitor the flow of financial flows of state institutions and interfere in their financial activities, prohibiting illegal expenses.

The new "Rules for Drawing up, Execution and Conclusion of Financial Estimates of Ministries and Main Directorates", established by VA Tatarinov, began to operate in 1862. For the first time, the definition of the list, the procedure for its compilation, review, approval and execution, a new classification of income estimates and costs. The most important innovation was that the new classification explored the legislative system that regulated the activities of ministries and departments. In the new classification, the coding of articles was unified, which ensured transparency of both the general list and departmental estimates.

The most important principle on which the financial department relied in drawing up the state list was the desire for budgetary equilibrium. Expenses should not exceed the country's incomes, the budget should be deficit-free. It is with observance of this rule that the most important pillars of public finances are connected, such as a normal monetary system and the possibility of obtaining loans abroad.

Trying to streamline the structure of the budget, its revenues and expenditures, Witte made a clearer distinction between emergency and ordinary budgets that had previously been random. The extraordinary budget, usually hidden and virtually uncontrolled, in its revenue part consisted mainly of external and internal loans. His expenditure items included provisions on military requirements, the construction of railways and the elimination of the consequences of natural disasters (crop failures, famine, epidemics, etc.). By law, on June 4, 1894, the budget contained more extraordinary and clearer units with greater certainty and clarity. It was recognized that the ordinary part should serve as an expression of the permanent, normal needs of the state and permanent, normal ways of meeting them. The creation of a fund of "free money" of the Treasury, and not just the achievement of excess of income over expenditure, has become another important direction of the work of the Ministry of Finance in the budget structure. Witte considered the accumulation of free money the most important task of the budget issue. Exceeding the amount of actually received income against the expected becomes so widespread that annually the state controller compared the amount of this excess with the previous year and, depending on the results of such comparison, assessed the overall financial results.

The mechanism for obtaining free money was quite simple: the authors of the mural very "carefully" defined their income items, deliberately reducing them to a minimum and economically distributing the appropriations for the departments. Such a system of withdrawing free cash has allowed in some cases to increase its size by fairly simple changes in the accounting procedure.

Nevertheless, free cash was a real cost, which really played an important role in the state finances and the process of accumulation of the State Bank's gold and foreign exchange reserves, giving the Ministry of Finance more opportunities for active financial policy.

A major innovation in the Russian life of this period was the formation of the State Duma. According to the Basic Laws of the Russian Empire adopted in the spring of 1906, the State Duma was "given" the right to approve the annual budget and mandatory state loans. From that moment on, all bills concerning the budget and its tax revenues were to be discussed in the Duma.

The State Duma was charged with reviewing and approving the list of budgets prepared by the Ministry of Finance. However, the powers of the Russian parliament were limited by the provision of the law, according to which "when discussing a project of state painting, such incomes and expenses that are included in the draft list based on existing laws can not be excluded or changed after.

An important element in the budget policy of this period was that the procedure for resolving the differences between the State Council and the State Duma on budget issues was established. This procedure is to create a committee of representatives of the parties, to develop a compromise solution. If a compromise solution was not reached, then the article was taken equal to the corresponding budget item of the previous year, or in the amount of the proposal that was closest to the article of the previous year.

In 1907, the Ministry of Finance, headed by V. N. Kokovtsov, was able to return to solving the problem of a deficit-free budget, since political stabilization has begun in the country. VN Kokovtsov decided to adjust the previous course of Witte's expansion of public debt, primarily external debt payments, which increasingly burdened the budget, reaching up to 15% of its expenditure.

Thus, the budget system of was an important instrument of financial management of the economic activity of the state, and in the process of formation and improvement reflected the development of the mechanism of state regulation of the economy. The state budget most fully reflected the degree of participation of various state bodies in public administration.


Список литературы:

List of used literature sources:

1.             Kuksenko S. V. Formation and development of the bourgeois concept of Russia's financial policy in the second half of the XIX - early XX century: Dis. on sos. scientist. Art. Cand. east. sciences. - Yaroslavl, 2003. - P. 53.3 Pogrebinsky A. Essays on the History of Finance of Pre-Revolutionary Russia. - M., 1954. - P. 33.

2.             Vitte S. Yu., Lecture notes about the national and state economy. - St. Petersburg, 1912. - P. 485.

3.             About the order of consideration of the state painting of incomes and expenses / / Reforms 1905 - 1906 gg. - St. Petersburg, 1906. - P. 222.


Фамилия Имя Отчество: