Umqondo futhi ukubaluleka Isilawuli kwezezimali, imigomo yayo kanye nezinhloso

Inani Isilawuli kwezezimali kunzima overestimate. Phela, kuwuhlobo ukuqinisekiswa semthethweni kwanoma iyiphi ukuphathwa kwemali. Ukuba khona into enjalo ngenxa yokuthi imali sizalwa nawo yimuphi umsebenzi ukulawula isimo. Ngo umkhuba, wenziwa sibonga Isilawuli kwezezimali, esiklanyelwe ukuqinisekisa ukusebenza imisebenzi yezomnotho ngokuya semthethweni zabo, abheke ukuthi kungenzeka futhi kusemthethweni.

Amaphuzu amqoka

Umqondo futhi ukubaluleka lokulawula ukusebenza kwezimali kubhekwa njengento:

1. imisebenzi wadala ngokukhethekile State iziphathimandla ukulawula ababukele phezu ukugujwa kokuthwasa fin. isiyalo.
2. Omunye izakhi eziyinhloko cash flow ukuphathwa kwi micro Macro ezingeni ukuthi ubeka umgomo ukunikeza ukusebenza kahle futhi bakwazi yezivumelwano zokuthengiselana.

Lezi zici ezimbili ezichaza umqondo futhi ukubaluleka lokulawula ukusebenza kwezimali, vzaimovyazany eduze nomunye. Ziyahlukahluka kuye kuphela izindlela futhi imigomo, kanye kuncike ukuhlolwa. Ngenkathi samuntu sokuqala, esiphezulu kubhekwe ambalwa, futhi ngaphezu kwalokho, zomthetho kanye yemali isiyalo uhlangothi, ukugcizelela main lesibili lufakwa ohlangothini kohlaziyo umsebenzi.

Kuyini Isilawuli kwezezimali?

Kunezinhlobo eziningi ukuhlolwa. Ezinye zazo cabanga imisebenzi amabhizinisi kanye nezinhlangano emkhakheni kwemvelo, uhlole amanye isiyalo sanitary nokunye. D. Nokho, kuzo zonke lezi zinto eziningi neminye imisebenzi akufakiwe umqondo futhi ukubaluleka lokulawula ukusebenza kwezimali. isiyalo lwezezimali - okuyisihloko main, okuyinto kubhekwa e amasheke ezinjalo. Lapho efeza umsebenzi izigaba zabo cwaningo ezihlobene izindleko. Lokhu amamethrikhi ezifana ezingenayo kanye inzuzo, izindleko kanye nokwenza inzuzo, imali yentela wanezela nezindleko, iminikelo izimali ezithile nangezinhloso ezahlukahlukene. Lezi indices kukhona zokwenziwa ngakhoke zithinta zonke izici umsebenzi commercial nezezimboni, kanye yemali izinkampani ubuhlobo.

Ngakho, umqondo kanye ukubaluleka lokulawula ukusebenza kwezimali kungenziwa kanje iqoqo imisebenzi ehlukene ukuthi yenziwa ngokukhethekile wadala for lokhu izinhlangano njongo. Umsebenzi lokhu control ukuqinisekisa ukusebenza kwezimali kanye ezihlobene zikahulumeni, komasipala, izinhlangano ezingokomthetho nganoma yiluphi uhlobo lokuhlukunyezwa ubunikazi, kanye labantu. Konke lokhu kuyadingeka ukuze udale inqubomgomo umsindo zezimali kanye kahle indlela zezimali.

Into futhi kuncike ukulawula

Ukubuyekeza lwezezimali ngasiphi ezingeni kuphakamisa izimpikiswano ngokuphathelene ka yemali ubudlelwane ohlelweni. Wayengalithandi kwabakwa- isimo imvelo yethu, akukho izindlela lobuchwepheshe. Into ebaluleke kakhulu yalo izinqubo imali ezenzeka ukwakheka, ukusatshalaliswa kanye nokusetshenziswa amabhajethi wendawo. Kuyinto into lokulawula ezinjalo. Futhi into yayo yilezi:

- izibalo isabelomali;
- izingxenye wezimali ka izinhlangano ezingokomthetho;
- nemingcele eyabonisa ubudlelwane yemali, okungukuthi izibalo eyenziwa iqhaza ngamabhange;
- izinkomba ngazo emakethe umshwalense.

Lokho konke iqukethwe amadokhumenti ezimali, ilinganisela, imibiko, njll

okuqukethwe

Ukuze ukuphelela Ukuhlanganisa isihloko kubalulekile ukucabangela isinyathelo lwempikiswano ebalulekile. Okungukuthi, umqondo, incazelo kanye nokuqukethwe lokulawula ukusebenza kwezimali. Asho ukuthini okuqukethwe umsebenzi ezibalulekile isimo? Lo mqondo kuhlanganisa izinhlobo ezahlukene imisebenzi ukuthi yenziwa ngendlela ukubalwa kwezimali kanye ukuhlolwa noma ama-ejensi wombuso noma ohulumeni basekhaya. Ngezinye izikhathi ejensi wokuhlola kuyinto ibhange. Yonke le misebenzi ahloselwe ukuqinisekisa ukuphumelela emsebenzini ophathelene nezimali omasipala kanye nezinkampani zikahulumeni. Inombolo ezifana imisebenzi yokulawula zihlanganisa:

- test eklanyelwe ukumambula ukugcwala ukugcwaliseka izibopho bemvelo sezimali ibhajethi yizinhlangano hhayi kuphela, kodwa futhi, futhi ngamunye;
- ukuhlola ngendlela efanele izimali zabelwe kusukela isimo nemithetho yendawo izimali kanye amabhajethi;
- ukuqinisekisa ngqo ukukhishwa kwemali isiyalo, ukuthuthukiswa kwezinkampani kanye nokuhambisana nemithetho nokusetshenziswa ethola lwemali inzuzo;
- kuhlolwa ukusebenza ezezimali nezomnotho jikelele amabhizinisi, njll

Imigomo Nezindlela Izinhloso

Control bemvelo wezimali ukwenza lula ukusebenza ngempumelelo inqubomgomo malini nezinhlelo ezihlukahlukene zomnotho kanye nembuso. Uma sicabangela umqondo futhi ukubaluleka Isilawuli kwezezimali, imigomo yayo kanye nezinhloso, kuyacaca ukuthi ekugcineni inikeza nekusebenta kwetinhlavu kanye nokusatshalaliswa, futhi ukusetshenziswa ngokwengeziwe isabelomali kwemali.

Lilele injongo yawo ebanzi. Kepha imisebenzi, amasheke eyenziwa ngokukhethekile wadala for lokhu umzimba ukuze:

- ukuqinisekisa ukuthi yasebhange, umthetho namaphepha civil emkhakheni wezezimali;
- ukuhlonza ukukhokhelwa ngaphambi kwesikhathi futhi ongaphelele intela nezikweletu nesabelomali;
- ukukhuthaza ukusetshenziswa ezifanele nephumelelayo lokungena nokuphuma kwemali;
- ukuhlonza inqolobane ukuthi kungakhuphula izinga nezimali ezinkulu;
- ukuqinisekisa ukwethembeka nokubika kanye accounting.

Kabanzi umqondo futhi ukubaluleka lokulawula ukusebenza kwezimali emkhakheni womphakathi ukubalwa kwezimali. Ngokucabangela Esimweni esinjalo angaphansi ezindabeni ezinjengalezi:
- kahle lebhaliwe amabhajethi ezahlukene ezingeni kanye ukunemba ukubulawa kwabo;
- nokulandela izimiso beqhuba boo. zokubala intela nemithetho;
- ukusetshenziswa okuhloswe, kanye nokusebenza kwezimali utshalomali isabelomali isimo kanye nezimali extrabudgetary;
- Ukukhomba reserve ukonga nokukhula ambalwa kwezimali zomphakathi;
- zokuvimbela amacala eziphathelene engxenyeni kahulumeni;
- enifeza zalokho nangokusebenza umsebenzi zokuvimbela ukuthuthukisa isiyalo zezimali.

izindlela

Concept, ububanzi kanye nokuqukethwe lokulawula ukusebenza kwezimali kungaba azimisele ngesisekelo lezo zindlela ezisetshenziswayo at Ukuqaphela yayo. Ukusetshenziswa indlela ethile kuxhomeke ezicini eziningana, okuyilezi:

- izici izinhlobo zemisebenzi kanye nesimo ngokomthetho zemizimba wokuhlola;
- inhloso kanye into okulawula;
- ngezizathu ukuhlolwa, njll

Yini inikeza Isilawuli kwezezimali? Umqondo, ukubaluleka izinhlobo, isiyalo zezimali - wonke la magama kumele wachaza kuphela ekutholweni indlela eqondile yokuqinisekisa. kanjani oluthathwa lezo zindlela ezisetshenziswa ochwepheshe?

Ngokwe-inqubo yokufeza Isilawuli kwezezimali zingahlukaniswa zibe:

- yokuqinisekisa, lapho imibuzo yomsebenzi wezomnotho, ngezindleko namarisidi ukutadisha nokubika imibhalo;
- survey esehlanganise ungqimba sasivumela ebanzi umsebenzi ezezimali nezomnotho isihloko futhi ekunqumeni isimo sezimali ibhizinisi, kanye amathemba ngomsebenzi walo esikhathini esizayo;
- ukubhekwa, okuyinto eyenziwa iziphathimandla asimeme izinhlangano ukuthi unelayisensi ukuqhuba imisebenzi yezezimali;
- ukuhlaziywa, ezihilela isifundo eningiliziwe yonyaka noma ngezikhathi ezithile ezitatimendeni zezimali ngokwenza i ukuhlolwa jikelele inhlangano kwezomnotho;
- ukuqapha (ukuqapha), okuyizinto njalo credit izikhungo maqondana amaklayenti abo;
- audit, ie Imiphumela inhlolovo egcwele emsebenzini ezezimali nezomnotho inhlangano engokomthetho ukuze siqinisekise ngokunemba yayo, semthethweni, ukusebenza kahle futhi bakwazi.

izinhlobo ukuhlolwa

Kuye kwekhono le igunya lomphakathi noma inhlangano kahulumeni wasekhaya osebenza eyodwa noma enye indlela lokulawula. Ngakho, kukhona isheke eliqinisekiswe:

- themed ukutadisha sesaba ukuhlanganyela ezicini ezithile ibhizinisi;
- emadokhumenthari, liqhuba ukuhlaziywa isekelwe kuphela imibiko, ibhalansi shidi, njll.;
- intela, okuyizinto uhlobo thematic futhi baqhuba izikhulu IMNS.

Imiphumela ukuhlolwa Sihlelwe ngomumo. Okuwukuphela is efingqa abamele i-Akhawunti ye-Chamber WaseRussia. Lapha, i-scan uphetha ephelele uyalingana.

Izenzo ibonisa amaqiniso ukwephulwa komthetho zentela ukubeka phambili iziphakamiso ukubhekana nalabo.

izimiso

Zonke ukuhlolwa kwenziwa futhi ukubalwa kwezimali azinakwenzeka ngaphandle emphakathini nokuhlela. Zonke imiqondo ezihlobana ngayo izimiso eziyisisekelo lokulawula ukusebenza kwezimali. Kungenzeka futhi ukuba nifaka umthetho futhi federalism.

Cabanga umqondo, izimiso kanye ukubaluleka Isilawuli kwezezimali:

1. Okokuqala, umthetho. Umsebenzi wezezimali leli qiniso wukuthi ukudalwa, ukusatshalaliswa, futhi ukusetshenziswa ngokwengeziwe kwemali ulawulwa evunyiwe imithetho ngomthetho zezimali. Lapho ekuhambisaneni nabo kungenzeka ukusetshenziswa izindlela ezahlukene sibhekwe ukuze okonile. Uma inhlangano alihambisani nezidingo imithetho nezinye iziqondiso, ngokuqinisekile kuhilelani ukuntengantenga of ubudlelwano zezimali, futhi uyophinde unezinye nemiphumela eziningi ezimbi.

2. Transparency. Lomgomo usebenza ukusebenza kwalesi noma kweminye imisebenzi yezezimali. It kuzibonakalisa Iqiniso lokuthi ngaphambi kokuba izakhamuzi ngokusebenzisa abezindaba ngezifo babaletha ulwazi mayelana nokuqukethwe zika zezimali kanye zomthetho, kanye imiphumela yomsebenzi owenziwe ukubalwa kwezimali kanye ukuhlolwa.

3. federalism. Lomgomo kubonakala eqinisweni lokuthi, ngokuvumelana uMthethosisekelo Russian Federation kukhona ezinye kwamangqamuzana e kwekhono izikhonzi Russian Federation emkhakheni wezezimali, odabeni oluphathelene nokukhululwa kwabo imali, isikweletu, njll regulirovaniyanalogooblozheniya

4. Lohleliwe. Ukuhambisana nalesi simiso kuholela yokuthi imisebenzi jikelele wezimali kwenziwa nguhulumeni, kusekelwe wonke uhlelo kwemibhalo zezimali nokuhlela. Ukwakheka kwazo ngokwama-, oda ekubhaleni, ukwamukelwa nasekubulaleni okwalandela ebekwe umthetho ekhambelanako.

Kanye izimiso jikelele ukwakhiwa lokulawula ukusebenza kwezimali kwenziwa ezinye zezimiso ethize, okungukuthi, ukuzimela, umnqopho kanye nekhono zemizimba ukuhlolwa.

izinhlobo ukulawula

Njengoba ubona, ukuqhuba zokuqapha ukusetshenziswa efanele cash flow ihlanganisa izindawo ezahlukene emphakathini.

Yingakho ukusebenza komsebenzi onjalo kuncike ekuhlelweni kwawo, amafomu kanye nezindlela.

Cabanga umqondo futhi ukubaluleka lokulawula ukusebenza kwezimali kanye nezinhlobo zayo. It has a umehluko kuye ngokuthi indlela isihloko ihloliwe, ku isikhathi futhi njll

ngezigaba

Cabanga umqondo, ukubaluleka nezinhlobo lokulawula ukusebenza kwezimali kuye ngezizathu ezihlukahlukene. Ngokwesibonelo, esekelwe isikhathi eliyifa. Lokhu Isilawuli kwezezimali sehlukaniswe kwesikhashana futhi amanje nawesikhathi esilandelayo. Zonke lezi zinhlobo zokuvivinywa ezivamile umsebenzi emizimbeni ababukele phezu ukugujwa kokuthwasa isiyalo nokuphuma kwemali. Njengoba for the control pre-, it is kwenziwe ngaphambi kokuqala imfundo, ukusatshalaliswa okunye nokusetshenziswa okwalandela kwezimali. Uyini umqondo futhi ukubaluleka lokulawula ukusebenza kwezimali zalolu hlobo? It ihlose zokugwema ukwephulwa kwezinqubomgomo isiyalo zezimali.

amasheke Operational noma isimiso abazenzi kakade ngokusebenza kwe-zokukhokhelwa ngezimali. Ilawula irisidi kanye nokusetshenziswa waqhubeka lokungena nokuphuma kwemali. umsebenzi Bahlanganisa kokucubungula ukuhambisana nesikhathi kanye nokunemba ukugcwaliseka izibopho zezimali ukuze lizwe, njll

Iyini injongo eyinhloko ye ukuqinisekiswa okwalandela? Beqondisa bachitha izimali ngemuva kokuphela ukuthenga okuthile ngokwezimali. Kulokhu, futhi umqondo omkhulu futhi ukubaluleka lokulawula ukusebenza kwezimali. isiyalo lwezezimali phakathi amaskeni okwalandela kusobala kakhulu ebonakalayo. Lapha ungakwazi kalula ukubona zonke ukwephulwa yayo futhi ukuncoma izindlela zokunqanda kanye neendlela ezahlukahlukeneko ukubhekana nabo.

Futhi izinhlobo okwenzeka lokulawula zihlukaniswa saziso futhi ngokuzithandela. Eyokuqala Kwenziwa ngokuvumelana nomthetho wamanje. Esesibili - ekuthatheni isinyathelo emagunyeni afanele emkhakheni womphakathi.

Concept, ukubaluleka kanye nohlobo lokulawula ukusebenza kwezimali lingachazwa kuye lokho izidumbu (izifundo) kwenziwe. Kulokhu, ukukhululwa amasheke eyenziwa ekuthatheni isinyathelo:

- Imizimba obonisa wendawo ukuzibusa kanye neziphathimandla zikahulumeni;
- UMengameli;
- esiphezulu emizimbeni.

ukulawula isimo

It is ekusetshenzisweni emphilweni Inqubomgomo wezwe namaphepha kokudala izimo ezikahle kakhulu njengoba sinjalo kwezomnotho.

Umqondo, ukubaluleka kanye indima ohlangothini wezimali ka esimweni sethu ukulawula enkulu. Lokhu ngeke kuphela ukuqinisekisa ukuphelela futhi ngokunemba isabelomali sikahulumeni. Lihlanganisa futhi ukulawula ukusetshenziswa imali kanye credit imithombo, isimo izikweletu zangaphandle kanye ezifuywayo, intela kanye nezinzuzo zezimali futhi amalungelo.

Gada notshwala imali-mthetho sesifundazwe futhi ngokukhethekile wadala ngenxa yale njongo, iziphathimandla esiphezulu. Lezi zihlanganisa:

- uMgcinimafa Federal;
- Russian Chamber of-Akhawunti;
- Central Bank;
- Izikhungo lokulawula yentela.

Imithetho evunywe isidingo ukubalwa kwezimali ngonyaka oluphelele kanye amasheke thematic futhi iziphathimandla zezimali okugada, hhayi kuphela e isimo ngqongqotshe, kodwa nakwezinye izinhlangano, kanye amabhizinisi.

Ezinye izinhlobo lokulawula

isilawuli lwezezimali futhi is umahluko epulazini bese u-audit zeminyango kanye umphakathi. Ake sihlole kubo ngokuningiliziwe.

Ngakho, uzinikele umqondo futhi ukubaluleka lokulawula ukusebenza kwezimali emizimbeni lokulawula ukusebenza kwezimali ukuqaliswa ukubalwa kwezimali zomnyango. Izinhlangano ecelwa ukuba asekele isiyalo yemali, okokuqala zihlanganisa Ministry. emizimbeni yakhe audit afeze ukuhlolwa walabo izikhungo, okuyinto afakiwe ohlelweni okuhambisanayo. Umsebenzi ofanayo owenziwa kanye iminyango ehlukahlukene. Kodwa epulazini ukulawula ukusetshenziswa kwemali zihloselwe silondoloze labo izinhlangano ibhizinisi ezingekho yiluphi uhlelo.

Kwezinye izimo, ngokuqondile elicacisiwe umthetho, izinhlangano yebhizinisi afeze audit saziso. Lolu hlobo lwe-control kungaba mathupha. Kulokhu, mabhuku bamenyiwe ukubhekana nesimiso sokuqondisa inkampani. Inhloso yalesi yokuhlola ukusungula ukuthembeka accounting yokubika izinhlangano zezimali.

Ezezimali Imisebenzi

Uyini umqondo futhi ukubaluleka lokulawula ukusebenza kwezimali ku Russian Federation? Kuyinto enkulu ukuze omunye izikhonzi zawo eyinhloko Ministry Russian Wezezimali. Amandla wezokuphatha lucwaningo imisebenzi ephathelene lwenqubomgomo yomphakathi kanye isiqondiso wezomthetho imikhakha efana umshwalense kanye exchange angaphandle, amabhange kanye nokuhlola. Kubhekwe Ministry of Finance kanye ne-accounting nezindaba of kwemibiko yezimali nokubika, imisebenzi yokuhlola amabhuku ezimali, ukucubungula, ukukhiqizwa nokusakazwa zamatshe ayigugu izinsimbi, njll

Kumiswa umqondo futhi ukubaluleka lokulawula ukusebenza kwezimali ku Russian Federation ngokuyinhloko ngokusebenzisa umsebenzi walo mzimba. Emsebenzini walo, Ministry of Finance luqondiswe uMthethosisekelo yeRussia, kanye izenzo uMongameli, imithetho isimo, izivumelwano zamazwe ngamazwe, njll

ekuthuthukiseni indlela

Njengamanje, neziphathimandla zokulawula umsebenzi ekuthuthukiseni kusebenta kahle kanye nekuphumelela amasheke eyenziwa yibo. Kulokhu ezindaweni eliphakeme igunya ezifana:

- ukwamukelwa umqondo ezivamile emkhakheni lokulawula ukusebenza kwezimali, okuzokwenza ukusungula elisekela lomthetho olufanayo futhi methodological of amasheke okuzokwenziwa esekelwe kwezesayensi kanye methodological e izisekelo kokuhlaziywa ejensi zokulawula;
- kwathatha kwamabhuku, okubandakanya enifeza iziphathimandla asimeme sihlaziye ukusetshenziswa ukonga nokufanele isabelomali sikahulumeni.

Enye yezinkinga ezinkulu ukuqaliswa ukulawula iyona ongaphakeme iphesenti ukubuya ngokungalungile wasebenzisa izimali kwesabelomali. Ngakho-ke kubalulekile ukuba njalo lwekwenta ncono kusebenta kahle ukuhlolwa kanye ukubalwa kwezimali njengoba indlela eyinhloko ukulawula emkhakheni wezezimali.