Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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Dukhovenko Violetta Sergeevna

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Kuban State Agrarian University
   

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Articles count: 1

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ANALYSIS OF THE BUDGETARY SYSTEM OF THE KRASNODAR REGION AS A KEY ELEMENT OF THE REGIONAL FINANCIAL SYSTEM

abstract 1101506089 issue 110 pp. 1341 – 1351 30.06.2015 ru 1079
Official statistics and information as well as the results of the modern researches in the field of finances and budgetary process were used in the given article. The aspects of forming the budget system as a key element of regional financial system were singled out. We examined the institutional peculiarities and modern tendencies of the development of budget system of the Krasnodar Region between 2009 and 2013. There are some positive characteristics: relative diversification of sources of tax yields, high diversification of portfolio of debentures, low level of interest payment for debt service, balanced system of debit. Some negative aspects were revealed: significant deterioration of balance sheet figures, reduction of self-financing ratio for the given period, high budget deficit, gap between the dynamics of small enterprises development and the budget expenditures size for support of small and medium-sized businesses. Taking into account that along with the Russian economy, the economy of the Krasnodar Region slows down, there will hardly be a significant rise of tax revenue to the budget system of the region. That’s why, modernization of the budget system of the region must be connected with the development of the financial management quality at all the levels of budget system: target and effective flow of funds for the social sphere, fight against shadow economy, increase of return for the use of property such as privatization, optimization and effectiveness of budget expenditures
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