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The modern approach to Public Finance Management Muraviova Yulia  Group 49  ГиРФ
The main points of presentation <ul><li>Introduction; </li></ul><ul><li>The Budgetary Process; </li></ul><ul><li>The Finan...
Public Finance and  Public Finance Management <ul><li>Public Finance  - is the field of economics that analyzes government...
The main aspects of PFM <ul><li>The main aspects of PFM: </li></ul><ul><li>Budgetary Process; </li></ul><ul><li>Public Fin...
The Budgetary Process <ul><li>A government budget is a legal document that is often passed by the legislature, and approve...
The main functions of budget <ul><li>Functions of a budget:  </li></ul><ul><li>the distributive function; </li></ul><ul><l...
The legislation <ul><li>The budget system of Russia is organised on the basis of the federal law “ Of the Principles of th...
The budget system of  Russian Federation <ul><li>The budget system of Russia consists of </li></ul><ul><li>the federal bud...
The future  <ul><li>The proposed budget for 2008, and the outlook up to 2010, has been drafted, and will be implemented on...
Breakdown of 2008 federal budget   6.8 2.5 4.3 12.2 1.5 6.2 0.4 3.1 19.0 2.0 0.5 2.7 2.2 2.1 0.9 0.2 0.6 0.8 2.6 3.9 0.2 1...
Public Financial Control <ul><li>The main purpose of Public Financial Control is to promote greater efficiency in the work...
The area of State Financial Control  <ul><li>The area of state financial control includes: </li></ul><ul><li>control over ...
The system of Public Financial Control in Russian Federation <ul><li>The system of Public Financial Control in Russian Fed...
Main forms of Public Financial Control <ul><li>Main forms of Public Financial Control: </li></ul><ul><li>Monitoring; </li>...
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Public Finance Management

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  • Yulia read and analyzed a lot of books and articles for writing her term paper therefore the presentation covers all main points needed for understanding the modern approach to Public Finance Management. The presentation is well-structured and gives us very useful information about our country. But I think that some slides are very brief and the author should give more details to facilitate perception of the study.
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Transcript of "Public Finance Management"

  1. 1. The modern approach to Public Finance Management Muraviova Yulia Group 49 ГиРФ
  2. 2. The main points of presentation <ul><li>Introduction; </li></ul><ul><li>The Budgetary Process; </li></ul><ul><li>The Financial Control; </li></ul><ul><li>Conclusion . </li></ul>
  3. 3. Public Finance and Public Finance Management <ul><li>Public Finance - is the field of economics that analyzes government taxation and spending policies. </li></ul><ul><li>PFM is a legislatively established order of regulation of legal budget relations in an area of a budgetary process by each level of public authority. </li></ul>
  4. 4. The main aspects of PFM <ul><li>The main aspects of PFM: </li></ul><ul><li>Budgetary Process; </li></ul><ul><li>Public Finance Control. </li></ul>
  5. 5. The Budgetary Process <ul><li>A government budget is a legal document that is often passed by the legislature, and approved by the chief executive. </li></ul><ul><li>The Budgetary process is the process of consideration, submission and implementation of the federal budget. </li></ul>
  6. 6. The main functions of budget <ul><li>Functions of a budget: </li></ul><ul><li>the distributive function; </li></ul><ul><li>the controlling function. </li></ul>
  7. 7. The legislation <ul><li>The budget system of Russia is organised on the basis of the federal law “ Of the Principles of the budget system and the Budget Process ” (October, 1991). </li></ul>
  8. 8. The budget system of Russian Federation <ul><li>The budget system of Russia consists of </li></ul><ul><li>the federal budget; </li></ul><ul><li>the budgets of republics, regions, and two cities (Moscow and St. Petersburg); </li></ul><ul><li>the budgets of cities, towns, and other local regions. </li></ul>
  9. 9. The future <ul><li>The proposed budget for 2008, and the outlook up to 2010, has been drafted, and will be implemented on the basis of new budgetary legislature. </li></ul><ul><li>It accords with the implementation of principles of goal-oriented medium-term budgeting, as set out in the Budget address of the President of the Russian Federation for the years 2008-2010. </li></ul>
  10. 10. Breakdown of 2008 federal budget 6.8 2.5 4.3 12.2 1.5 6.2 0.4 3.1 19.0 2.0 0.5 2.7 2.2 2.1 0.9 0.2 0.6 0.8 2.6 3.9 0.2 18.8 36 13 23 64 8 33 2 21 100 11 3 14 12 11 5 1 3 4 14 21 1 100 2, 383 861 1,522 4,261 535 2,168 150 1,408 6,644 712 188 960 771 718 309 83 218 273 919 1,353 66 6,570 Oil and gas, of which: Mineral extraction tax Export tariffs Other, of which: Profit tax VAT Excise taxes Other Total Expenditures General state spending Debt-servicing costs Defense National security National economy Education Culture Health care Social policy Budget transfers Transfers to funds Other Total % share of GDP % share of revenue Billion roubles Revenues
  11. 11. Public Financial Control <ul><li>The main purpose of Public Financial Control is to promote greater efficiency in the work of government authorities and local government bodies. </li></ul>
  12. 12. The area of State Financial Control <ul><li>The area of state financial control includes: </li></ul><ul><li>control over the implementation of the federal budget; </li></ul><ul><li>federal extra-budgetary funds; </li></ul><ul><li>the organization of cash flow; </li></ul><ul><li>the use of credit resources; </li></ul><ul><li>internal and external debts; </li></ul><ul><li>tax privileges and advantages. </li></ul>
  13. 13. The system of Public Financial Control in Russian Federation <ul><li>The system of Public Financial Control in Russian Federation </li></ul><ul><li>the Accounts Chamber; </li></ul><ul><li>the Central Bank; </li></ul><ul><li>the Ministry of Finance; </li></ul><ul><li>the State Tax Service; </li></ul><ul><li>the State Customs Committee; </li></ul><ul><li>Many others. </li></ul>
  14. 14. Main forms of Public Financial Control <ul><li>Main forms of Public Financial Control: </li></ul><ul><li>Monitoring; </li></ul><ul><li>public research; </li></ul><ul><li>public investigation; </li></ul><ul><li>public expert examination. </li></ul>
  15. 15. Thank you for your attention
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