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«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
BUDGET
SYSTEM OF RUSSIA IN THE XIX - THE BEGINNING OF THE XX CENTURY
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.
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