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Вестник Сибирского института
бизнеса и информационных
технологий №
1(21) 2017___________
44
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FINANCIAL RESOURCES BUDGET INSTITUTIONS AND DIRECTIONS OF USE:
THEORETICAL ASPECTS
Sergey N. Markov
Associate Professor, Financial University under the Government of the Russian Federation, Omsk branch
Associate Professor, Siberian Institute of Business and Information Technologies
Abstract.
The article deals with the theoretical aspects of formation and use of financial resources of public
institutions. During its functioning public institutions enter into various financial relationships: with public authorities
on receipt of budgetary appropriations (subsidies) and their use, with the public authorities, individuals on the
implementation of commitments in the form of money, with the establishment of workers over the formation and the
use of the wage bill, and the material data carrier relations are the financial resources. The terms "financial resources of
public institutions" depends on the composition of the institution of financial resources. Formation of financial
resources, budgetary institutions due to the following sources: grants, revenues from income-generating activities within
the framework of the provision of services and sales, donations. Financial resources The main areas are: cover payroll
expenses, services, payment for work associated with the content of the institution of property; payment of taxes and
other obligatory payments. The purpose of research is to generalize the knowledge about the formation and direction of
the use of financial resources of public institutions. The methods used in the writing work include the compilation and
classification. The result of the study is to summarize the knowledge in the field of public institutions finance. The
results can be applied in practice with a view to the formation and use of financial resources of budget institutions. The
author came to the following conclusions: there is no common understanding of what financial resources of public
institutions; There are different classifications of use of facilities. One of the key problems is the use of financial
resources, their effective use.
Keywords:
financial resources, budgetary institutions, the financial resources of public institutions, subsidies,
co-financing.
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Сведения
об
авторе
:
Марков
Сергей
Николаевич
–
кандидат
экономических
наук
,
доцент
кафедры
«
Финансы
и
кредит
»
Омского
филиала ФГБОУ
ВО
«
Финансовый
университет
при Правительстве
Российской Федерации
» (644099,
Российская Федерация
,
г
.
Омск
,
ул
.
Партизанская
,
д
. 6),
доцент
кафедры
менеджмента АНОО ВО
«
Сибирский
институт
бизнеса
и
информационных
технологий
» (644116,
Российская Федерация
,
г
.
Омск
,
ул
. 24
Северная
,
д
.
196,
копр
. 1), e-mail:
Markovsn79@mail.ru.
Статья поступила
в
редакцию
27.02.2017.