ТЕОРЕТИЧНІ АСПЕКТИ ФІНАНСОВИХ РЕСУРСІВ ПОЗАБЮДЖЕТНИХ ФОНДІВ

Abstract

Formulation of the problem. Issues of environmental management, infrastructure of regional and municipal scale, development of trade and services, use of real estate, introduction of special forms of education, culture and health care can be implemented with the help of financial resources of the region. The work is devoted to theoretical aspects of financial resources of state extrabudgetary funds of the Russian Federation. The purpose of the article is to determine the importance and place of state extrabudgetary funds in the financial system, the main directions of optimization of state financial resources, their development in spatial aspect from the point of view of the functioning of territorial budgetary systems and federal extrabudgetary funds in the regions of the country. The object of the study is the financial resources of the state extrabudgetary funds of the Russian Federation. Methods used in the study. The methodological basis of the study is the system of scientific methods used in the complex to achieve the goal and solve the set tasks. The dialectical method had made it possible to justify causal relations in the operation of State budgetary systems. The historical method is applied in the study of historical experience of financing the social sphere. Popular scientific, systemic and logical methods have also been used to obtain research findings. The empirical basis was international conventions, legislative acts of the Russian Federation, reference literature. Statement of the main material. Public finances in the regions should be considered not only with regard to the budgetary sphere, but also the activities of state social extra -budgetary funds, their importance in education and spending of public finances. The functioning of State budgetary funds is based on the rele- vant legal acts of State authorities, where their activities are regulated, sources of education are established and rules for the use of financial resources are drawn up. One of the main priorities of the Government 's activities is the pension, social and medical sectors, which need significant expenditures. The systemic independence of the above-mentioned funds, their removal from the budgetary sphere, will ensure the smooth implementation of these expenditures. Research conclusions. The analysis of theoretical aspects of financial resources makes it possible to conclude that regardless of the interpretation of the concept of "financial system," state extrabudgetary funds are an independent link of the current financial system of Russia. The diversity of forms and sources of financing for social development and social protection programmes has determined the increased responsibility of the State in regulating these processes, the improvement of which should mean the implementation of a set of measures.