From the radical economic reforms in the period of transition to a market economy, through the creation of the ultimate objectives of the economic system based on market mechanisms to achieve sustainable economic growth.
The fact that the conditions of social and economic reforms to maintain the state's role in the implementation of the first President of the Republic of Uzbekistan Islam Karimov, by implementing economic reforms have been identified as one of the basic principles.
Play a role in the implementation of economic reforms in the state reformatory; the difficulties of the transition period of social protection for the most vulnerable layers of the population need the funds necessary for the formation of the centralized systems.
On the other hand, a market economy and centralized monetary funds paid by means of the relations connected with the formation of the national economy and social reproduction process by the quantity, quality and efficiency of the public will be important repercussions on the economic and financial supporters.
Based on the above, the state budget is the main type of funds centralized relations connected with the formation and use of money in terms of theoretical and practical study of the mechanism of formation of a market economy today, its actual significance. To fulfill an important role in Society State requires a certain amount of value. State expenses are those which state-owned financial resources to meet the nation's needs for cost collection [1].
All budget expenditures are the character of the current expenses and capital expenses.
The bulk of the money is current cost, and the rest of them are capital costs.
In this regard, consideration should be given to classification of budget expenditures.
Classification of budget expenditures will be able to examine the 3 main groups. These are as follows:
A) The classification of the budget expenditures by functions
B) The classification of the budget expenditures by organizing
C) The classification of the budget expenditures by economic
A) The classification of the budget expenditures by functions
Costs of government functions assigned to the classification of public sector bodies within the functions and tasks of socio-economic classification.
701–0-0 — SOCIAL STATE GOVERNMENT SERVICES
702–0-0 — DEFENSE
703–0-0 — PUBLIC ORDER AND SECURITY
704–0-0 — ECONOMY
705–0-0 — ENVIRONMENTAL PROTECTION
706–0-0 — HOUSING AND COMMUNAL SERVICES
707–0-0 — HEALTH
708–0-0 — CULTURE, RELIGION AND RELAX
709–0-0 –EDUCATION
710–0-0– SOCIAL PROTECTION.
B) The classification of the budget expenditures by organizing
Institutions and organizations of budget classification distribute the budgetary spending authorities, government agencies, organizations and institutions.
C) The classification of the budget expenditures by economic
The main objective of the economic classification of the budget of income and expenses reflected in the budget and expenditure estimates in determining types and naturalize.
Budget Economic Classification of 7 digits.
For example — 3–133–000
3 — «Nonfinancial assets»;
3–100 — «Fixed assets»;
3–130 — «vehicle»;
3–133 — «transport»
Transmission to recipients of budget funds approved.
The attention of the organizations financed from the republican and local budgets delivered to the amount of the approved budget appropriations. The main objective of this stage is the implementation of the cost of liabilities to the budget limits of budgetary obligations and messages. Engaged in the implementation of the budget limits of budgetary obligations established for the distribution of budget funds and agencies and the sum of the liabilities of the approved budget. Limit the budget to pay the costs — money given to recipients of the current fiscal year's budget is limited. Only limited by the distribution of budget funds of budget organizations should have the right to spend the funds. In other words, the size of the budget plan financing organizations, state budget funds provided the buyer the right to accept the obligations of the budget.
Execution costs account budget
It is determined in the manner and within the limited financial resources, the approved estimates of expenditure in accordance with the obligations of payments budget. Commitment of the payment order issued by the state budget submits and by the recipients of budget funds and budget commitments are made on the basis of documents confirming the execution of expenditure. Providing the means to control the use of budget funds, the budget revenues and expenditures of the state budget principles and limits applicable classification the relevant documents, the parameters of the budget approved, the budget estimates of expenditures of budgetary organizations registered in the manner prescribed by legislation in order to provide funds to organizations and other basis.
Estimates by the Ministry of Finance of the Republic of Uzbekistan approved the state budget revenues and expenditures in accordance with the applicable description to classification the added costs of the four groups will be formed. An integral part of the added estimate, estimate and serve as a forecast for the calculation and reporting purposes.
New organizations to provide funds to the budget in accordance with the principles of the cost method of providing funds to the following groups:
- The salary, allowances to families with children, low-income families with financial aid, scholarships and pensions.
- Wages
- Capital investments.
- Other expenses.
State budget and social spending will increase 1.2 times in 2015 compared to 2014.
Iran's Uzbek-language radio CA-NEWS reported by relying on the site, the higher education institutions, secondary schools, professional colleges and academic lyceums and laboratory buildings, as well as medical facilities construction, reconstruction, refurbishment and equipping of large amounts of money directed.
The state budget to complete construction of 138 health care facilities and modern technical equipment at 495 billion sums, 246 schools, 42 academic lyceums and professional colleges of the reconstruction, as well as 246 secondary and secondary special education institutions to repair envisaged allocation of 479 billion sums.
In addition, 72 district medical facilities have been built. In general, the education and health sectors, the growth of public expenditures in 2014 grew by nearly 22 percent. Centralized at the expense of investment in production and social infrastructure, including in rural areas of new housing allocated the funds necessary for construction of water supply facilities.
We have found the financial control of the Republic of Uzbekistan is a key part of the budgetary control of theoretical and legal framework, and the necessity of its nature, types and methods based on the analysis of this subject.
After the independence of the Republic of Uzbekistan, the requirements of the market began to form in a national budget system. First of all, the Constitution was adopted as the legal basis for the budget system, budget policy and institutional foundations of the legal status of bodies of state power, and competence in the field of financial and budgetary policy objectives.
Independence enshrined in the Constitution, local authorities, the treasury execution of the state budget and changes in the financial system, which requires the introduction of a step-by-step directions.
Improving control of the budget, taking into account the current context of the economic development aspects of the most important features can be summarized as follows:
First, the time and the amount of funding for social spending in the budget to ensure sufficient revenues;
Second, the first of which is directly related to the needs of the population, to ensure the necessary level of development in the economic sphere;
Third, in order to stimulate the economic activity of the business is necessary to create more favorable conditions.
With the introduction of the treasury system of financial control in the execution of the state budget and in the forms, provided by the sharp increase in the efficiency.
At the conclusion of contracts without a legally valid contract is still in the process of its control. That is, after the occurrence of a violation of the law to punish those found guilty of control in the event of a breach of the law by refusing to be taken before it. Budget buyers to the suppliers of the product (acting as service providers) to ensure the structure of part of the funds envisaged in the contracts concluded with estimates, as well as payments on contracts registered with the treasury budget will be paid based on the balance of funds in the budget will serve to minimize the amount payable to the recipients [2].
To increase the efficiency of use of budgetary funds, as used in above critical to expedite the preparation of reports on the implementation of the budget period and to improve the quality of reporting.
References:
- The Constitution of the Republic of Uzbekistan. 2003.
- August 26, 2004, the Republic of Uzbekistan 'On the treasury execution of the State Budget Law.
- The Republic of Uzbekistan dated December 14, 2000, the Law on the budget system. 2000.
