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THE ANALYSIS OF THE BUDGETARY MANAGEMENT EFFICIENCY THE STATE OWNERSHIP OF THE SUBJECT OF ROSIJSKY FEDERATION.

The urgency of a problem of optimisation of management state sobstyovennostju is obvious: such system of relations of the property which will supply stable growth national and regionalyonyh the economy, the expanded reproduction of the public capital and dostayotochno a high level of socialisation of the blessings can be considered as the optimum.

Certain methodological difficulty starts with absence of the general approach to definition of budgetary efficiency state upravleyonija obekgami a state ownership. The structure of use and rasyoporjazhenija objects of a state ownership on organizational - prayovovym to forms, on branches, structure of sharing of the state in mixed obshcheyostvah allows to judge a place and a state ownership role in system of regional reproduction and formation of internal sources finanyosirovanija.

But along with budgetary criterion it is expedient to use and vosyoproizvodstvennyj criterion of an estimation of a management efficiency. It will allow to investigate and evaluate economic and social efficiency of forms reayolizatsii a state ownership.

In the narrow sense of the word, efficiency is a parity of results and zayotrat on its achievement. Imperfection of this approach consists that the result of functioning of state property is entirely carried to management whereas the effect is reached by functioning of all factors, zadejstvovanyonyh in the course of reproduction of the public capital. Therefore the management efficiency indicator can be identified with efficiency funktsioniyorovanija object of management. It assumes 100 % involving of objects in hoyozjajstvennyj a turn-over.

Economic benefit will be defined in this case:

Ill

At level of functioning of state enterprises it is a question also microeconomic efficiency indicators: profits, profitability, capital productivity etc., and for the budget is a part of the profit, transferred into the budget of the subject of the Russian Federation after tax payment plus the sum of the taxes, transferred into the budget of the subject of the Russian Federation.

It is necessary to notice, that the taxes paid by government facilities and nanosecond official bodies are allocated by separate line in incomes of a state ownership.

Under the real estate is a relation of the sum of a rent, postuyopajushchej in the budget minus annual budgetary expenses of the lessor, svjayozannye with unindemnifiable the leaser amortisation and costs on soyoderzhanie object of lease to costs of the lessor for the contents of objects of lease to an objective estimation of a market value of object of lease umnoyozhennoe on duration of the rent period in years.

On state blocks of shares of shares: the sum of the dividends acting in the budget of the subject of the Russian Federation.

On non-material assets: incomes of sale, lease etc. neyomaterialnyh assets of the subject of the Russian Federation.

In the broad sense of the word, the economic estimation of management gossobstyovennostju should consider that macroeconomic effect, which vozyonikaet in economy of region as a result of administrative effects on all complex of relations of the property. The given approach assumes development of certain system of criteria of its estimation and corresponding instrumenyotarija.

Such tool, allowing to state a complex quantitative estimation of a condition of management of a state ownership, there can be a system of indicators:

- Budgetary efficiency (correlation of aggregate incomes of the budget of the subject of the Russian Federation and costs for management);

- Social efficiency (volume, dynamics of incomes of the population, raspredeyolenie the population, level of poverty, etc.);

- vosproizvodstvennoj efficiency (self-sufficiency indicators reyogiona: financial security per capita, degree budgetary zayovisimosti, an import share on groups of the goods).

The system of indicators concerns specific indicators in the field of management of a state ownership of the subject of the Russian Federation, which, on the one hand, otrazh'ast dynamics of the object of management (dynamics indicators on groups of objects of management: increase in a total cost gosuyodarstvennyh assets, indicators of a condition of public sector regioyonalnoj economy, dynamics of incomes of the budget of the subject of the Russian Federation), and with other stoyorony, indicators should consider effect on regional vosyoproizvodstvo, formation of market structure to consider social efyofekt (reproduction of a manpower), otherwise, preservation of a state ownership and management of it loses any sense.

Often incomes of use of natural resources, non-material assets (NMD), profit KGUP, incomes of activity KGU, incomes of temporarily available assets of the budget etc. the/appendix 16/are not considered.

Certain methodological difficulty for accounts is represented by absence of the general methodological approach to definition budgetary efyofektivnosti, that requires ordering of all forms of incomes of possession, use and the order a state ownership and costs of the budget for the contents, operation of objects state sobyostvennosti. The Ministry of Economics of Khabarovsk territory allocates three basic groups of incomes of economic use and the order with a state ownership: 1. Incomes of sale of the state property; 2. Incomes under the state blocks of shares; 3. Means from delivery of the state property on hire basis / the Appendix 16/.

Within the limits of the given research it is considered expedient all incomes on types of sources to divide on two groups: renewed, untied with peyorehodom the property rights and not renewed, connected with transition of the property rights (incomes of privatisation of objects state sobyostvennosti).

To the first group we will carry not tax and tax incomes of the budget of the subject of the Russian Federation of economic use of objects state sobyostvennosti untied with transition of the property rights. Under forms of incomes they I include g in myself:

1. Tax incomes of renewed sources:

= Tre + + *+* L + +, where

/-1

Trs - payments for use of natural resources:

Trs ~ 3-t - Pm, + About +> + + Pts, where 3 - ground taxes; TLF - playotezhi for use of wood fund, Tro - payments for use of water objects; Tozhmbr - payments for the right of use of objects of fauna, water bio - resources; Tdkz - lease of the earth which are in regional state sobstvetosti.

Taw - the profit sum (under the specification annually established by the law on a budget system of the subject of the Russian Federation) both taxes 1 and the organisations of the public sector, transferred into the budget of the subject of the Russian Federation:

Tkgu'p ~ profit KGUP and the public sector organisations, transferred in bjudyozhet after tax payment and obligatory payments + the taxes paid by State Unitary Enterprise and oryoganizatsijami of public sector of economy of the subject of the Russian Federation;

Dkgu - incomes of activity of regional official bodies, zayochisljaemye in the budget of the subject of the Russian Federation;

YES - dividends under the shares which are in the property of subjects;

And - incomes of leasing of regional state property, including:

And = a rent for the earths which are in the property of subjects of Rosyosijsky Federation after differentiation of a state ownership on the earth (a rent for the agricultural purpose earths + a rent for other earths neselskohozjajstvennogo) + incomes of property leasing, it is fixed notes to educational institutions + doyohody from leasing of the property fixed to establishments zdravoyoohranenija 1 incomes of leasing of property, fixed to the scientific organisations + incomes of delivery in arend) ' the property fixed for gosuyodarstvennymi by culture establishments and art.

P - percent on credits and contributions:

to ~ Pm + Pju; where 1, - percent from placing of temporarily available assets of the budget, 2 percent received from placing in banks and credit oryoganizatsijah temporarily available assets of budgets of subjects Russian FeYOderatsii + the percent received from granting of budgetary credits (budgetary loans) in the country;

Days, \-incomes of use of non-material assets;

Incomes of delivery of a state ownership of the subject of the Russian Federation in concession;

Incomes of the state property used in the foreign trade operations It (is put).

Single not renewed incomes of privatisation concern the second group (Dts), connected with transition of the property rights and object. As a rule, in this case in the budget the difference between the declared market price of object and by its sale minus costs on upravleyoniju and to bargains with the state property acts:

Dp = the object Receipt - a project cost - 10 % deduction oryogan) ' managements of property relations on cover of expenses on orgayonizatsiju object sales.

Privatisation leads to a property increment in negosudarstyovennom economy sector that promotes creation new and to integration available biznesov and objectively should lead to a share gain chastyonogo sectors in VRP and positive dynamics of tax incomes, sokrayoshcheniju costs of the budget for the contents, operation and protection neeffekyotivnyh, unprofitable and idle objects of a state ownership. Specificity of the present stage of privatisation of a state ownership consists in Khabarovsk territory that it has extended not only on separate objects or complexes, but has seized the whole branches, production

Public b.ta p yc.iyi. The municipal sphere, electric power industry, etc. Opa still is brought in by the income, but in whole its significance in increase budgetary obespeyochennoe I and tosraehodov will decrease, as state sobstven carry has limits and privatisation restrictions poobekzam.

ao.

Decrease privaizapii ' 11 moves. (Fig. 10).

2500

T, year

' the General indicator pest/captivate

the-repayment of the ground areas eobemzenkikoiobktoi the real estate (disregarding privatisation of other kinds of state property

-AND-sale juspaketa Open Society shares

M Sale gos it/pole Da (including the ground areas)

Ditch. 10. Dynamics nostua. from pripa and tannin a sovereign about it \shchestva in 2 () 5-2 () 05* g. Million rbl. (2004 a-estimation. 2005 - )

The pas revenue position from privatisation influences togas the fact, that objects state vennoe gi in peripheral uda lennyh from the prices regions are unattractive for nnvesjurov. At least, io to three grupyopam the reasons:

1. A high capital intensity of production: prirodno climatic features, high iaipai on modernisation of production and creation razyovitoj infrastructures, growth transportpyh and energo ;

2. Significant specific all federal state sobstvennoyosti on vysokolikvidnye objects (for example, in sphere BI I):

3. Inefficient objective structure commercial regional gosuyodarstvennoj properties (limitation and low liquidity privatiziyoruemyh objects);

4. Availability of objects, not privatizeable for reasons nayotsionalnoj or regional safety (it is functional - target imushcheyostvo).

5. Vysokolikvidnye the assets attractive to private investors, are partially introduced for regional government limits on federal uroyoven, and incomes - for limits budgetary sis region themes.

According to the classification of incomes offered above from polyozovanija and orders a state ownership incomes also we will calculate the general budgetary effect from management of it which will be opyoredeljatsja set of incomes of the regional budget in 2002 - 2004.. And their specific weight in incomes of the budget (table 9).

Growth of tax and not tax incomes from state sobstvennoyosti on renewed a source is obvious, especially regarding use of the real estate, region natural resources. In 156 times within 2004 incomes in the form of a rent for the ground areas, after razgrayonichenija a state ownership on the earth have grown. At the same time it is possible otmeyotit narrowing of taxable base in connection with munitsipalizatsiej the earths agricultural and neselskohozjajstvennogo.

Incomes of privatisation are significant on volume, but carry edinovremenyonyj character. Data in reports on outturn of the budget and the edge MinekonoYomiki report for the first half of the year 2004 differ: 2003 - 2083648 million rbl.; 2004 - 840000 million rbl. / the Appendix 16, a line 1/.

In reports there are no data under incomes of management nematerialyonymi assets, uses of objects of a state ownership in the foreign trade activity, taxes from public sector of economy, etc. Statistical the account on them is not conducted by separate line. They nanosecond otrayozheny in reports of the Government of Khabarovsk territory on outturn of the budget. The analysis of reports on performance of budgets on years testifies about zanizheyonii the planned (plan) is indicative at the assertion of parametres of the regional budget under incomes. Deviations on predicted indicators! (Fact) is made on the average by 10,0 % (understating).

At present time absence of authentic statistical base does not allow to define precisely enough, how budgetary effect from ispolyozovanija and orders a state ownership (yield gosuyodarstvennoj the property). And a management efficiency.

Table 9.

I to? / Obekgy

Stgpl incomes of the regional budget 2002 2003 1 1

(2004 |

pp Properties (Type and the form of incomes)

| 1. Not tax incomes from regional sgo sectors (use) on renewed sources j

Renewed objects, vtom number Not tax incomes on vozobnovyoljaemym to sources 214264 _ 1273625 826665
"1 Packages (shares) of shares Dividends under shares, prinadleyozhashchim to Khabarovsk territory 12004 10526 3770*
2 The real estate

Including:

Lease a payment 154208 376189 425906 ***
The earth of years and settlements Arenas of a bottom of l a payment 88666 280948 328125
4 Imushcheadekmye komyopleksy KGUP Profit KGUP a plait thorns nshjugpp and obligatory platezhs 9918 25270 5585
5 Temporarily free sredyostva the budget (monetary |) The percent received from razyomeshchenija p banks and the credit organisations 7162 6535 6425
The percent received from predosyotavlenija of budgetary loans vnurk etsjny 26808 23868 5227
6 Imushcheschiepnys a clod - Incomes igohshanii services 137 61625 48504
ILTCKCW TO GU Rent payments 2028 27202 36434
2. On/jugov> e incomes or natural resources (isshpjuoeanie) on ^ ghltunnkam
Natural resources, ײ 1 Resource payments 254850 1 201551 433431
1 Wood fund Payments for use ! 30514! 32234 156855
2 Water objects ' Payments for lodkjuanis 52279 26053 40036
3 The earths of cities and settlements The ground tax 74871 0 *} 044
The earths selskohozjajstven-! noto appointments ' ! The tax

1

0 :! (* About **
The earths neselskohozjajstyovennogo appointments The tax -|2Si Q44 () 44
The ground areas, after differentiation gosudarstyovennoj properties on

The earth

Rent pla that ... 1 20

312.3
4 Object! Fauna]

Both water and bioresources

| Payments for the right ppldavanija 1 1

1 2305

1

1 3498

' 162858
5 Bowels The tax to extraction useful iskoyopaemyh | 7S408 ! 112039 | 221282
3. Incomes og orders ponesozsbnovljaemyta to sources (or privatisations)
Open Society shares. Ground> PZSJASH, Dr> 00 I

Property

Den : ', entrusted

1 from sale of objects gosudarstyovennoj sobetventjuetn

853 I

18997

83239
Not tax d ohody without u'chega incomes or _rivagi -

zatsii

262720! 1360957 673128
Specific weight of not tax incomes in incomes 1 , 18,8 1 8,1 1 2,4

It is made and rohchitano but: | krones Reports on performance < 2002 - 2004 .., - : www.minfin.nf * , ( );** - 16, 1.

kometodika forecasting of incomes of the regional budget connected with isyopolzovaniem of regional state property it is confirmed by Decree PraviYOtelstva of Khabarovsk territory from 02.02.2004.V 17-avenue and includes account of the future incomes of the regional budget under following articles:

1. Incomes of commercial use of property:

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A source: Averbuh Elena Aleksandrovva. OPTIMIZATION of MANAGEMENT by the STATE OWNERSHIP of the SUBJECT of the RUSSIAN FEDERATION (ON the EXAMPLE of KHABAROVSK TERRITORY). The DISSERTATION on competition of a scientific degree of a Cand.Econ.Sci. Khabarovsk - 2005. 2005

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  1. IT IS SUBJECT - THE OBJECTIVE ANALYSIS OF MANAGEMENT OF THE STATE OWNERSHIP IN THE SUBJECT OF THE RUSSIAN FEDERATION (ON THE EXAMPLE OF KHABAROVSK TERRITORY).
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  7. REGIONAL REPRODUCTION AS THE MATERIAL BASIS OF THE STATE OWNERSHIP OF THE SUBJECT OF THE RUSSIAN FEDERATION AND CRITERION OF EFFECT HUNG WITH TI MANAGEMENTS.
  8. 3.1. Is standard-legal fastening of concept of efficiency of budgetary expenses and definition of criteria of an estimation of their efficiency for carrying out of the state financial audit (control)
  9. Principles, functions and the purposes of management of a state ownership
  10. 2.2. System principles of management of objects of a state ownership
  11. features of budgetary crediting by the subject of the Russian Federation
  12. FEATURES OF MANAGEMENT OF THE STATE OWNERSHIP IN SPHERE OF NATURAL MONOPOLIES.
  13. 2.4. Objective necessity and the basic directions of reform of management of a state ownership.
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  18. the CHAPTER III. PERFECTION of MANAGEMENT by the STATE OWNERSHIP.