Abstract
Deals with the nature, structure and main elements of the financial and economic relations of the state and cinema, the mechanisms of interaction. Established that rise to financial and economic relations between the state and entity cinematography, while state support, are predictions in the state budget expenditure for this purpose. Thus the totality of relations during state support filmmaking advisable to divide into five stages. In particular, this part of film in the competition (competition programs), the conclusion of the state contract, the state contract execution, reporting for the manufacture of the final product - the film that provides order and displayed in the accounting as an intangible asset and the accounting of income and expenses for production of the film according to the state order and order cancellation on income.
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