Imikhawulo izibopho kwesabelomali - imikhawulo lokhu ... Accounting izibopho kwesabelomali

Cash bentela etholwe isabelomali isimo, eminye kusatshalaliswa izidingo okuhlaselwayo ukuze kuzuze umphakathi wonkana. Indlela yinqubo Isabelomali, sicabanga esihlokweni ngezansi.

Ukwahlukanisa ukuzibophezela isabelomali

Imikhawulo izibopho kwesabelomali - kuyinto ethile lemali iziphathimandla zikahulumeni ukumboza izinkokhelo nomphakathi, kanye engadini izindleko isamba eyabelwe isikhathi. Ngamanye amazwi, leyo mali ukuthi isimo ubophekile ukuba lelisu ukuze kuzuze umphakathi.

Imikhawulo izibopho kwesabelomali - isakhi wezindleko yengcebo izabelo. Okutholakale muva nje lapho libhekwa njengoba kulandela:

• esehlanganise izidingo zenhlalo tesive
• ukuthengwa kwezimpahla kanye nezinsizakalo uhlamvu kamasipala;
• utshalomali kwesabelomali non-state izinhlangano ezingokomthetho;
• inter-isabelomali ukudluliselwa umlingisi;
• usizo kulabo abamele yomthetho wezizwe ngesimo esiza abantulayo;
• isikweletu ukubuyiswa kwemali uhlamvu kamasipala;
• zokubekwa izahlulelo lapho uhulumeni we Russian Federation uba ummangalelwa ngokuhlonipha umonakalo zokuziphatha noma ngokomzimba.

Mshini yokusabalalisa kokuzibophezela kwesabelomali

Imikhawulo izibopho kwesabelomali - okuyisihloko impahla isimo, ngakho umbuzo ukusatshalaliswa yengcebo wasondela ngokucophelela futhi ngezinga eliphezulu wemfanelo.

Ukuze uqale Umdwebo Kwenziwa idinga egunyeni eliphakeme - Ministry of Finance, ngemuva kokuthi idatha balethwa ulwazi Treasury. Ngokuhamba ezinsukwini ezintathu ezizayo zebhizinisi isaziso sokugcina kwenza newsletter iziphathimandla zokuphatha emhlabathini. Isikimu efanayo usebenza kokuthola imali kusuka wezezimali Ministry of Finance.

Esimweni lapho ekuqaleni entsha ngonyaka uhlu kwesabelomali nganoma yisiphi isizathu engakaze iyawakha, umzimba ophakeme uletha ulwazi izikhungo esifundeni ulwazi ngalo mshini ngenhla echazwe. Kulokhu, lo eyanikezwa Ministry of Finance kufanele kube isikhathi incwadi ethile, ebonisa luzoqala ukuhlehliswa noma ukuncishiswa imikhawulo izibopho mali, bese ukuhoxiswa esathathwa izabelo.

Khiya izabelo kwesabelomali

Ngezinye izikhathi, at the stage of ukusatshalaliswa Ukudluliselwa ukukhiya yengcebo sikahulumeni. Njengoba imingcele izibopho kwesabelomali - ngezinga elithile multi-level, bese ukunciphisa ukuba ilungelo njengoba Ministry of Finance kanye nomfula esiphezulu igunya.

Ukuvimbela of ukwabiwa etholakala umcimbi ukuthi abamele uMgcinimafa ukungabaza ukuhlakanipha ngezimali eyabelwe zona. Futhi kungase imikhawulo izibopho isabelomali zingancishiswa uma kwenzeka ukuthi esikhathini samanje, nokwehla elibukhali izimali zikahulumeni bentela. Lesi sinqumo zingenziwa yinoma yiliphi ilungu yesigungu - njengoba uNgqongqoshe Wezezimali, kuhlanganise nommeleli isifunda esiphethe emkhakheni.

Njengoba izibopho kwesabelomali avimbelwe imikhawulo ngonyaka njengoba kwakuhleliwe ngo-31 Disemba ngokuqondene ekupheleni kwesikhathi sokubika.

Treasury imisebenzi

Njengoba yengcebo federal - umphathi oyinhloko izimali mali, ekusebenzeni yayo, sixoxa kabanzi. Ngakho, amandla lokhu umzimba zihlanganisa lokhu okulandelayo:

1. Ukuletha zokuphatha neziphathimandla zokulawula ulwazi mayelana nezindleko bezikhali umdwebo bese imikhawulo yawo.
2. Accounting imikhawulo izibopho kwesabelomali ngaphansi ngesisekelo imali
3. Ukuvulwa yebhange-akhawunti e adingekayo ekukhishweni lo mdwebo.
4. Ukuqhuba jikelele ebhukwini zokuphatha.
5. Izibalo egumbini ku izindleko ezikhokhelwa ngesabelomali.
6. Nikeza lonke ulwazi oludingekile ucele Ministry of Finance maqondana ukugeleza uhulumeni izikweletu esikhathini sokubika.
7. Ukulinganisa esizayo nezikhathi imikhawulo.
8. zokuqapha njalo umthetho federal izabelomali wendawo nezokuphatha.
9. Ukungena uhulumeni izivumelwano, ezibangela izimali ezazisengcebweni.
10. Kuvikelwa izimfihlo kazwelonke.

Ngokuvamile, sibona ukuthi yengcebo federal iyona emizimbeni ukhiye abathintekayo ekwenzeni izibopho zomphakathi sezimali sabantu.

indima wezeZimali kuleli Russian Federation

umphathi oyinhloko izimali kwesabelomali ngaphakathi the bombo of State of the Treasury Federal yasungulwa ngo 1992 ngesinqumo somthetho kamongameli.

Inhlangano ubelokhu iminyaka engaphezu kwamashumi amabili osebenza ngokuvumelana iqoqo izimiso:

• Cash ubunye (practice kusho ukuthi noma yimaphi engenayo kanye nezindleko idlule akhawunti asebhange kubhaliswe ngokusemthethweni);
• Amandla - umzimba ngamunye zokuphatha uthola izimali kakhulu e-Treasury, njengoba umkhawulo ezibekwe;
• ukuqondisa, okusho ukuthi ilungiselelo ngamunye kwesabelomali usetshele ngokucacile ukusetshenziswa okuhloswe;
• ukusebenza - imisebenzi Treasury angaphansi elilawulayo zezimali njalo;
• Transparency - konke ukuzibophezela kwesabelomali ivelele futhi eyenziwa obala futhi ukhiphe i-oda.

Umbiko ekwakhiweni kwesabelomali

Minyaka yonke ngasekupheleni kwesikhathi yonyaka, umamukeli kwezindleko umphakathi ngamunye ukulungisa umbiko ukusetshenziswa kwezimali kwesabelomali.

Ngemva kwalokho, izinyanga elilodwa nengxenye Accounting Chamber of Russia ufingqa ngonyaka odlule futhi inika isiphetho: ukuthi kukhona ngokweqile ukulinganiselwa izibopho kwesabelomali noma cha.

Isiphetho umzimba ogunyaziwe iqukethe ngezigaba obusebenzayo izindleko sici ngasinye yokwabiwa target, ukuhlaziya ibhajethi ukubolekisa isimo nokubonga ekhishwe ukutshalwa isimo kanye nezikweletu ezihlobene Treasury iziqinisekiso.

Ngokusho imiphumela etholwe isiphelo sesimiso uhulumeni Duma cabangela futhi wenze isinqumo mayelana noma ekuthandweni kwayo noma ukungafunwa abantu, njengoba kamuva uchitshiyelwe.