Аuthors: E. B. DVORYADKINA, doctor of economic sciences, professor,
Ural State University of Economics (62 8 March Str., 620144, Ekaterinburg),
O. A. BELIKOVA, candidate of economic sciences, associate professor,
Ural State Agricultural University (42 K. Libknehta Str., 620075, Ekaterinburg; tel: +7 (343) 371-33-63),
I. V. ARAGILYAN, master of economy, assistant,
Ural State University of Economics (62 8 March Str., 620144, Ekaterinburg)
Abstract: Structuring a financial system on an administrative-territorial sign allows allocating three of its levels: federal, regional and municipal. The structure of a regional financial system is a debatable question in this connection generalization of various points of view concerning structuring regional financial systems is given in article. Allocation in structure of regional social and economic system of the special financial and budgetary subsystem representing set of the centralized and decentralized monetary funds formed and used in the course of the financial activity of public authorities of the subject of the Russian Federation and local government resulting from functioning of the interbudgetary relations, on the one hand, and activity of the institutional units which are territorially localized in municipalities of the region, on the other hand is proved. Local budgets are an independent element of a regional financial and budgetary subsystem. Considering modern approaches to the municipal device, in structure of the majority of regional financial and budgetary subsystems in territorial aspect it is possible to allocate budgets of city districts, budgets of city settlements, budgets of municipal areas, budgets of rural settlements. It is expedient to unite budgets of municipal areas and budgets of rural settlements such collective concept as “budgets of rural territories”. The provision of budgets of rural territories in structures of regional financial and budgetary subsystems is analyzed.
Keywords: rural territory, local budget, regional financial and budgetary subsystem, rural settlement, municipal area.
