Financing of the agro-industrial complex from the budget. At the expense of the state budget in the agrarian sector of the economy, such industries as industrial poultry and pig breeding, greenhouse farming, rice growing on new lands were created. higher

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FEDERAL EDUCATION AGENCY

NIZHNYGOROD STATE UNIVERSITY

them. N.I. LOBACHEVSKY

Faculty of Management and Entrepreneurship (Sormov Branch)

specialty: "Finance and Credit"

discipline: "The budgetary system of the Russian Federation"

COURSEWORK

on the topic of: " Financingagro-industrialcomplex from the budget"

Completed:

student gr. 12s562-08

extramural education

Ivleva A.I.

Checked by: Yashina N.I.

nizhny Novgorod 2010

Content

• Introduction
• Conclusion
• List of used literature

Introduction

The role of agriculture in the economy of a country or region shows its structure and level of development. As indicators of the role of agriculture, the share of people employed in agriculture among the economically active population is used, as well as the share of agriculture in the structure of GDP. These figures are quite high in most developing countries, where agriculture employs more than half of the EAP. Agriculture there it follows an extensive development path, that is, an increase in production is achieved by expanding sown areas, increasing livestock, and increasing the number of people employed in agriculture. In such countries, whose economies are of the agrarian type, the indicators of mechanization, chemicalization, land reclamation, etc. are low.

Most high level reached the agriculture of the developed countries of Europe and North America, which entered the post-industrial stage. In agriculture, 2-6% of the EAN are employed there. In these countries, the "green revolution" took place in the middle of the twentieth century, agriculture is characterized by a scientifically based organization, increased productivity, the use of new technologies, systems of agricultural machinery, pesticides and mineral fertilizers, the use of genetic engineering and biotechnology, robotics and electronics, that is, it is developing along an intense path.

Similar progressive changes are taking place in industrialized countries, but the level of intensification in them is still much lower, and the share of people employed in agriculture is higher than in post-industrial ones.

Moreover, in developed countries there is a crisis of overproduction of food, and in the agricultural sector, on the contrary, one of the most acute problems is the food problem (the problem of malnutrition and hunger).

financing agro-industrial complex budget

Russia has historically been an agrarian country and one of the largest producers and exporters of agricultural products. The country's agricultural industries are diverse: grain production, animal husbandry, vegetable growing and much more. However, over the past few decades, the country has begun to act as an importer of agricultural products. Rural problems are one of the most pressing in the modern Russian economy.

The subject of the research course work is the financing of the costs of the agro-industrial complex.

The purpose of the work is to study the role of the budget in financing the agro-industrial complex.

Work tasks:

1. to analyze the role of agriculture in the country's economy;

2. study the sectoral structure of agriculture;

3. to consider the costs of the budgetary system for the development and maintenance of the agro-industrial complex;

4. analyze the effectiveness of the use of budget funds.

Scientific base. Theoretical and methodological framework research is the fundamental provisions of modern economic theory, a systematic approach to the study of the studied socio-economic phenomena and processes in the Russian economy, the works and developments of leading economists - agrarian. The work uses the provisions contained in Russian laws, Decrees of the President of Russia, other government and regulatory documents, as well as materials of all-Russian and local statistics published in the press.

1. Agriculture in the system of the country's economy

1.1 Features and role of agriculture in the country's economy

From the very beginning of the colonial period, agriculture played a major role in the economy. The agricultural economy relied on large land, producing the only export crop, and depended on the productivity of slaves. Ever since the cultivation of sugar cane in the 16th century, the country's economic development has consistently depended on ups and downs in agriculture. Sugarcane was followed by cotton, cocoa, rubber and coffee.

The 70s were characterized by a general increase in the number of items of exported agricultural products. The volume and variety of agricultural products in the form of semi-finished products and finished products has increased significantly, thanks to the government stimulation of the production of finished products.

In the 1980s, agriculture continued to play a significant role in the country's economy, but separately agricultural crops, such as sugar, coffee, rubber, ceased to play a dominant role. Through financial incentives and concessional lending, the federal government has promoted more efficient agriculture. In addition, efforts have been made to control migration rural population in urban areas: benefits extended to rural areas, rational plans for agrarian reform were adopted, small, still unprofitable agricultural production was stimulated, and, in general, the quality of life in areas remote from large centers improved.

From 1980 to 1992, agricultural production grew (38%) faster than the population (26%). This allowed Brazilian producers to produce more, not only for the domestic market, but also for export.

Agriculture occupies a special place in the economy of any country and has a number of features. The most important of these is that production is organically linked to the use of land and the natural environment; while the land is the main means of production. Agriculture is based on the use of biological factors of plants, which predetermines the discrepancy between the production period and the working period. Agriculture largely depends on still controlled climatic and weather conditions, is distinguished by a large territorial dispersion of production; in agriculture, to a greater extent than in other sectors, products are used in the reproduction process own production (seeds, feed, etc.). That is, the level of development of agriculture largely determines the level of economic security of the country. It is difficult to find another branch of the economy that would have such a wide and varied impact on the economy, social relations and the state of the environment.

In agriculture, there is a high need for constant investment with a relatively low return on assets. Moreover, this tendency is intensifying with the transition to industrial methods and with the development of intensification of the industry. This is due to such features of agriculture as a large dispersal across the territory, the seasonal nature of production and use of technology, etc. Large investments in land are required (reclamation, drainage, etc.) with a relatively low return. It is impossible to solve the problems of maintaining agricultural production at the proper level without government intervention.

The increase in agricultural investment needs during the transition to industrial methods of production significantly limits reproduction in the industry and leads to a decrease in the income level of the population employed in agriculture. If only market forces act, the income level of the rural population will be significantly lower than in the city. To smooth out these imbalances requires the intervention of state forces. And here the principle of parity of incomes of the rural and urban population is the most acceptable, through a set of measures such as taxation, state support for the pension service, encouraging the development of industry in rural areas and employment opportunities. State funding for the development of rural production and social infrastructure is also important.

Table 1.1 Structure of the RF economy in 2010,%

1.2 Sectoral structure of agriculture

The agro-industrial complex (AIC) is an important part of the country's production potential. It contains about 43% of people employed in the sphere of material production. The main tasks of the agro-industrial complex are to achieve sustainable growth of agricultural production, reliable supply of the country with food products and agricultural raw materials. Agriculture is the leading branch of the agro-industrial complex.

It is planned to significantly increase gross output agriculture and raise labor productivity. The growth rate of gross output in the coming period will exceed the growth rate capital investments and material and technical means. The way to solve these problems is to accelerate the implementation of the achievements of scientific and technological progress, the transition to intensive methods in crop and livestock production.

The basis of agriculture and the agro-industrial complex as a whole is plant growing with its subsectors: field cultivation, horticulture, viticulture, vegetable growing and animal husbandry, which includes cattle breeding, pig breeding, sheep breeding, poultry farming, pond fish farming, fur farming, beekeeping, etc.

To ensure a stable supply of the population with all types of high-value food, a certain ratio is planned in the development of individual branches of animal husbandry. The main direction of increasing meat resources is the growth of beef production. Therefore, cattle breeding is intensively developing, measures are being taken to increase beef production by intensively growing and fattening young meat cattle breeds.

Plant growing and animal husbandry are closely related and, as it were, complement each other. Crop production provides animal husbandry with fodder, and animal husbandry provides valuable organic fertilizer needed to restore soil fertility. These industries occupy the largest share in the structure of commercial products.

Additional industries, like the main ones, produce marketable products, but in a relatively small volume. They are usually created for the processing of agricultural products.

The agro-industrial complex of the Russian Federation is a complex of industries that have close economic and industrial relations, specializing in the production of agricultural products, their processing and storage, as well as providing agriculture and the processing industry with the means of production.

There are three areas in the structure of the agro-industrial complex. The first one is the industries that produce means of production for agriculture: tractor and agricultural machine building, machine building for animal husbandry and fodder production, production of reclamation equipment, mineral fertilizers, agriculture industrial construction, mixed fodder and microbiological industries, serving agriculture production, etc. The second is agriculture (agriculture and animal husbandry) and forestry. The third is the industries processing agricultural raw materials: food, light industry related to the primary processing of flax, wool, as well as industries that provide procurement, storage, transportation and sale of products of the agro-industrial complex.

In the structure of the Russian agro-industrial complex, agriculture is the main link. It produces over 48% of the volume of products of the agro-industrial complex, has 68% of the production fixed assets of the complex, and employs almost 67% of workers in the industrial sectors of the agro-industrial complex. In developed countries, the main role in the creation of the final product belongs to the third sphere of the agro-industrial complex. For example, in the United States, the processing and marketing industries account for 73% of agricultural products, agriculture provides only 13%.

The balanced development of all parts of the agro-industrial complex is a necessary condition for solving the problem of providing the country with food and agricultural raw materials. At present, the weak development of the processing branches of the agro-industrial complex, the industrial infrastructure of the complex lead to huge losses of agricultural products.

1.3 Sources of financing for agriculture

Agricultural production is associated with biological and natural processes, is directly dependent on climatic factors, involvement in the production of man, land, plants, animals, various in its composition and purpose of fixed and circulating capital and is a very complex form economic activity.

At the same time, regardless of nationality, level of development, forms of ownership, methods of its organization, agriculture has its own specific features inherent only in it, significantly distinguishing it from all other sectors of the national economic complex. These features are most significantly manifested in a market economy with free competition and insufficient government regulation of the ongoing processes. As a consequence, in most countries of the world, not only the need for state regulation of agriculture is recognized, but also specific legislative acts have been adopted, on the basis of which effective directions and programs have been developed that ensure the sustainable development of not only agricultural industries, but also all spheres of activity and living conditions. rural population.

In Russia, state support for agriculture appeared during the reforms of 1861. In the manifesto on the emancipation of the serfs of Russia, in the annexes to it, and other legislative acts, not only the procedure for carrying out reforms was determined, but also a certain state support for the peasants when allotting their own land.

Financing of agrarian transformations took place in several directions: for the maintenance of land management organizations, for helping peasants with land management, and concessional lending. Thus, for peasants in the transition to new forms of land use, long-term interest-free loans were issued for the purchase of agricultural implements and seeds; fire resistant construction; the development of the handicraft industry; "an unconditional priority for agriculture at the expense of the whole society."

In 1907-1910, a whole complex of measures was developed to provide material support for the resettlement of peasants to the eastern part of the country. The settlers were provided with significant assistance to compensate for the costs of resettlement and settlement on new lands.

In the USSR, state support for the agrarian sector took place in the most consistent form in state farms. These farms were owned by the state. The prices for products supplied to the state, as a rule, did not provide for profitable production. At the same time, the farms needed technical re-equipment and the development of the social sphere. The funds necessary for their normal economic activity came to them through budget financing. The system of budget financing became more complicated and improved, and in the 70-80s it spread to collective farms.

At the expense of the state budget in the agrarian sector of the economy, such industries as industrial poultry and pig breeding, greenhouse farming, rice growing on new lands were created.

With significant support, and in many cases entirely at the expense of the state budget, livestock buildings and complexes, mechanical workshops and machine yards, drying and storage facilities, kindergartens, housing were erected, land reclamation, cultural and technical work, etc.

Thus, the state with the help of budgetary funds, especially in the 80s, sought to improve the financial, economic and social situation of agriculture.

If we talk about the efficiency and effectiveness of the direction of these funds, then the following should be noted.

In the pre-reform period, agricultural production grew at a faster pace than population growth. Grain production during this period increased 1.5 times, meat - 2, milk - 1.6, eggs - almost threefold. By the end of the 1980s, the country entered the top ten richest countries in the world in terms of the level of nutrition of the population.

At the same time, it should be noted that the problems of agricultural development, problems of providing the country with food constantly arose in Soviet times.

In 1990, the average profitability of agricultural enterprises was 37 percent. The share of unprofitable farms in the total number of farms is 2.8 percent. The level of remuneration in agriculture was 93% of the level of remuneration in industry. Due to the more rapid development of the social sphere of the village, there has been a reduction in the gap in social conditions of life in the city and the countryside. After the protracted crisis of the 1990s. the situation in the agricultural sector has stabilized since 1999, and in last years there is an increase in production and in some areas is significant. In 2000-2005. the volume of production increased: agricultural - by 25.3%, food - by 42%. However, at the same time, the financial performance of agricultural enterprises remains low. Thus, the level of profitability of agricultural production increased from 6.4% in 2000 to 7.6% in 2005, and the proportion of unprofitable farms decreased, respectively, from 53 to 42%. An increase in investments will have a positive impact on the growth of agricultural production. The largest increase in investments in agriculture, observed in 2006-2007, is the result of the implementation of the priority national project "Development of the agro-industrial complex". In 2008 - 2012 the growth of investments in agriculture should continue.

Table 1.2 Agricultural production.

2. Analysis of budget expenditures for financing the agro-industrial complex

2.1 Expenditures of the budgetary system for the development and maintenance of the agro-industrial complex of Russia

In 2009, budgetary allocations in the form of subsidies in the amount of 90.7 billion rubles were provided for state support of agricultural production. As of January 1, 2010, 100.0% of the annual limit was financed, of which: subsidies to reimburse part of the cost of paying interest on investment loans received for a period of up to 10 years, in the amount of 41.32 billion rubles (100.0 %); subsidies for the development of small businesses in the agro-industrial complex - 5.98 billion rubles (100.0%); subsidies to reimburse part of the cost of paying interest on loans received for a period of up to 1 year - 16.65 billion rubles (100.0%); subsidies received for the development of industrial fish farming - 120.0 million rubles (100.0%); subsidies to support crop production - 4.49 billion rubles (100.0%), of which subsidies to compensate part of the costs of insurance of crops and perennial plantations - 2.49 billion rubles; subsidies to support animal husbandry - 5.74 billion rubles (100.0%); subsidies to support economically significant regional programs - 6.55 billion rubles (100.0%); subsidies for the development of consulting assistance - 188.37 million rubles (100.0%); within the framework of the federal target program "Preservation and restoration of soil fertility of agricultural lands and agricultural landscapes as a national treasure of Russia for 2006-2010 and for the period until 2012" compensation for part of the cost of purchasing chemicalization means - 9.69 billion rubles (100.0%) ...

Besides:

within the framework of the federal target program "Social development of the village until 2012": 3.58 billion rubles were provided for co-financing of capital construction projects of state property of the constituent entities of the Russian Federation (capital construction facilities of the property of municipalities), 3.58 billion rubles were financed (99 , 9%), for subsidies to the budgets of the constituent entities of the Russian Federation for the implementation of measures to provide housing for citizens of the Russian Federation living in rural areas - 4.52 billion rubles, 100.0 percent was financed;

for the provision of subsidies for the complex compact development of rural settlements, 846.81 million rubles were provided, 100.0 percent were financed;

6.15 billion rubles were provided for the implementation of the measures of the Federal Target Program "Preservation and restoration of soil fertility of agricultural lands and agricultural landscapes as a national treasure of Russia for 2006-2010 and for the period until 2012" (excluding compensation for part of the cost of purchasing chemicals) , financed 100.0 percent;

the federal budget provided 45825.47 million rubles for the contribution to the authorized capital of Rosselkhozbank - 45825.0 million rubles.

February 9, 2010 Skrynnik: By the beginning of the spring field work, agricultural enterprises received state support in the amount of 30 billion rubles.

On February 9, the Minister of Agriculture of Russia Elena Skrynnik signed with the governors of the Tambov, Novgorod, Rostov, Orenburg, Kurgan, Amur regions, the Republics of Kabardino-Balkaria and Mordovia, Krasnodar Territory, the first agreements on the provision of subsidies to support agricultural production and social development of the village.

“For the first time, we are signing agreements with the heads of the constituent entities in order to increase the responsibility of the regions for the fulfillment of the State Program indicators, and we do this 2 months earlier than in previous years,” stated Elena Skrynnik.

"This year, we took into account the wishes of the regions and reduced the burden on local budgets to co-finance the State Program from 50 to 35%," the minister added.

According to E. Skrynnik, in February, the constituent entities will receive 13.2 billion rubles, including 11.5 billion rubles - to support agricultural production and 1.7 billion rubles - for the social development of the village. In March, another 17 billion rubles were sent to the regions, in total - a third of the entire annual limit. “Thus, agricultural enterprises will receive subsidies 2 months earlier, by the beginning of spring field work,” the minister said.

In 2010, 107.6 billion rubles were allocated from the federal budget to support the agro-industrial complex, of which 79.3 billion rubles were allocated to subsidize the interest rate on loans.

The Minister stressed that this year will continue to finance not only existing, but also new investment projects... In 2010 it is planned to implement new investment projects in such areas as meat and dairy farming, primary processing of milk and meat, construction and modernization of sugar factories, primary processing and storage of grain for a total amount of more than 163 billion rubles. "These are credit resources that we will be able to subsidize," said Elena Skrynnik.

2.2 State lending to the agricultural sector of the economy on the example of the Smolensk region

The development of the agrarian sector of the economy is largely due to the stable financial and economic condition and the creditworthiness of rural producers. However, the majority of farms (peasant) households, large and medium-sized agricultural enterprises have losses, cannot receive loans to finance investment and innovation activities, therefore, the role of state lending to agriculture is increasing. The financial and then economic crises in Russia predetermined the need for state regulation and support, as well as control over credit relations in the agricultural economy.

State regulation of financial and credit relations is expressed in the provision of subsidies and compensations, direct financing of programs to support and develop the social sphere of the village, budget loans (short and long-term). The process of state lending can also be attributed to deferrals, installments for the payment of taxes and tax credits.

The authorized bank is the Russian Agricultural Bank, which has a special status of the state agent for servicing the agro-industrial complex. Its tasks are to develop credit relations between the bank and borrowers (rural producers, enterprises processing agricultural raw materials), providing medium and long-term financial resources for the modernization and renewal of the material and technical base of agriculture. Rosselkhozbank is one of the five largest banks in Russia. It has offices in 78 regions of the country, about 1,700 branches.

It can be stated that a system of lending to the agricultural sector of the economy is being formed in Russia, both at the federal and regional levels - branches of the Russian Agricultural Bank in the regions of Russia.

Particular attention is paid to the creation of a credit network at the district level. Rosselkhozbank branches are present in 1410 districts and 446 municipalities and rural settlements. All regional offices and regional branches of the bank operate on the principle of self-sufficiency. Under the chairman of the bank's board, a Council of Heads of Regional Branches and a Council of Office Managers have been established.

Rosselkhozbank strives to get maximum profit from banking activities. That is why, as well as due to other factors of an internal and external nature, he does not fully fulfill state functions, which are intended to become fundamental for him, - a conductor of methods of state regulation of measures to finance rural producers.

Credit relations of Rosselkhozbank with potential borrowers are based on an assessment of the creditworthiness of the latter. The methodology for assessing the creditworthiness of agricultural enterprises is identical to the methodology for assessing the creditworthiness of industrial enterprises, trade organizations and other industries. economic activity, that is, there is a formalism in credit relations: the specifics of agricultural production, its seasonality, a long production cycle, slower turnover rates, a discrepancy between the time of production costs and product sales, and dependence on external factors are not taken into account.

It should be noted that the instability of economic instruments (prices, refinancing rates, exchange rates, etc.) is high in Russia. This significantly complicates the management of the banking sector as a whole and individual banks. Instability has become the main crisis factor in the investment and current economic activity of enterprises in the agricultural sector, since the risks of investments in production and capital-intensive investment projects have sharply increased. At the same time, there was a chronic shortage of "long-term liabilities" required to place funds in investment projects.

Today, an economic environment has emerged that directs banks to generate income not from lending to enterprises and the population, but exclusively from speculative operations. Institutional and legal problems faced by banks and other financial institutions have generated unwanted motivation for their activities, leading at best to risky behavior, and at worst to illegal activities. In such conditions, it is very problematic to achieve a balance of interests of the bank as a state agent and as a credit institution.

The agricultural lending system in the Smolensk region is represented by Sberbank of Russia, Rosselkhozbank, a branch of Vneshtorgbank, through representative offices that provide loans to the agricultural sector of the economy, the provision of borrowed funds from the banks themselves and budget loans.

Analysis of the financial results of the activities of large and medium-sized agricultural enterprises in the Smolensk region showed that in 2008. there were 77 unprofitable organizations, in 2009 - 17 out of 216. At the same time, losses per one enterprise in 2008 reached 1,475 thousand rubles. - 6,590 thousand rubles.

An assessment of the creditworthiness of borrowers in the agricultural sector shows that agricultural enterprises have a high level of debt load. Their accounts payable significantly exceeds the receivables. Overdue accounts payable of organizations in the Smolensk region in the agricultural sector of the economy in 2008 amounted to: suppliers - 236 million rubles, to the budget - 76.3 million, on payments to state extra-budgetary funds - 59.4 million rubles.

Analysis of lending to the agrarian sector of the economy of the Smolensk region in 2006-2007. (pre-crisis years) and in 2008 (the beginning of the crisis) to a certain extent allowed to formulate the features of credit relations in the context of the economic crisis. This is a decrease in the provision of borrowed funds to agricultural organizations from 1,053 million rubles. in 2006 to 958.5 million in 2007 and up to 649.5 million rubles. in 2008, there has been a decrease in the size of outstanding loans. So, if in 2007 they amounted to more than 70 million rubles, then in 2008 they decreased to 66 million rubles.

All this leads to an increase in short-term loans. So, in 2008, short-term bank loans increased to 1,013.2 million rubles, or almost 3 times compared to 2007. In 2008, the amount of borrowed funds from the federal budget decreased, which increased the burden on rural producers, that is, a decrease in the profitability of agriculture during the crisis was accompanied by a decrease in its state support.

Of particular concern is the increase in borrowings secured by property: in 2007 - up to 2,255.8 million rubles, in 2008 - up to 3,010.2 million rubles. It can be stated that practically all the property of rural producers of the region is pledged by banks.

2005-2009 the amount of support for lending increased at the expense of regional funds. In 2009, subsidies for reimbursing a part of interest rates on commercial loans attracted by agricultural enterprises amounted to 103.2 million rubles, attracted for the implementation of investment projects - 90 million, for the purchase of livestock - 3.7 million rubles.

Analysis of the structure of lending to agricultural enterprises, peasant (farmer) households, personal farmsteads of the Smolensk region allows us to note that the bulk of the funds was provided to agricultural enterprises, to a lesser extent peasant (farmer) households and households used loans.

In 2009, farms of all categories were provided with 1,012.6 million rubles, that is, less than in 2007 (1,325.6 million). Of these, the funds of the Smolensk branch of Sberbank of Russia amounted to 178.4 million, the PRF of JSC Rosselkhozbank - 834.2 million rubles. A large share of financial resources was also provided to agricultural enterprises, to a lesser extent, loans were used by farms and households. Rosselkhozbank remains the main creditor of agricultural producers, which provided agricultural enterprises with a loan of 646.5 million rubles, peasant (farmer) households - 45.2 million, households - 47.1 million rubles.

It should be noted the increase in lending by the Smolensk branch of Sberbank of Russia and the withdrawal from the lending sector of the Vneshtorgbank branch, the leading role of the Russian Agricultural Bank in monetary relations with rural commodity producers.

A positive trend before the crisis was the increase in the share of long-term credits and loans in the total volume of credit resources received by agricultural organizations. However, loans were mainly received by economically strong organizations, therefore, imbalances arose in the development of agriculture in the Smolensk region.

Based on the analysis, it can be stated that an effective system of lending to the agricultural sector of the economy has not developed in the region due to external (imperfect legislation and credit relations), as well as internal factors. In addition, the lending system itself contains not only risks, but also a threat to the food supply of the population.

In recent years, agricultural land has become collateral for loans. The processes of bankruptcy of agricultural enterprises and their transfer to the ownership of commercial banks have intensified. The lending process often becomes a factor in the destruction of agricultural production, withdrawal of farmland from circulation, followed by their conservation. The lands of agricultural organizations are not used, are resold, and sometimes it is difficult to establish the owner. The state suffers damage not only from non-produced products, but also from the destruction of rural areas, primarily the social sphere.

Borrowers - medium and large agricultural organizations - are unable to participate on an equal footing in credit relations. In the conditions of the economic and financial crisis, the existing methods of lending to the agricultural sector of the economy in the Smolensk region become ineffective. Without financial support for the economic activity of both medium and large agricultural organizations, and even more so for peasant (farmer) farms and private households, agricultural production is possible only at a low technological level, which does not meet the tasks of its development.

It is necessary to strengthen the role of the state in the development of credit relations between banks and agricultural organizations, as well as in control of the use of financial resources. State lending needs to be improved in the field of industrial infrastructure, providing production services agricultural enterprises. At the same time, one can use the experience of lending to rural producers of foreign countries, in which credit relations in this sector of the economy are constantly developing - from simple forms to more advanced ones. In some countries, agricultural lending is of a mixed nature, carried out both through banks and through credit agricultural cooperatives.

Now, when developing and implementing state programs for the development of agriculture, the factors of their effectiveness are not taken into account, which, due to the specifics of agricultural production, should be complex, that is, cover the entire system of agriculture.

It is necessary to develop credit relations between Rosselkhozbank and agricultural producers in the following areas:

lending for the development of innovative technologies in agricultural production, food and processing of agricultural raw materials industry;

providing long-term loans to small and medium-sized enterprises of an agricultural profile;

interaction with rural credit cooperatives;

social investment (housing construction, gasification of rural settlements); mortgage credit lending; lending on equity terms of targeted federal and regional development programs, agricultural production;

servicing leasing companies that provide resources for the restoration and renewal of fixed assets of rural producers and enterprises for processing agricultural raw materials.

In addition, it is necessary to strengthen the responsibility of Rosselkhozbank for the use of funds allocated to finance state targeted programs for the development of agriculture and other sectors of the agro-industrial complex.

3. Ways to improve budget financing of the agro-industrial complex

3.1 Statement of the problem and the need to develop program activities

The main way to improve budget financing of the agro-industrial complex is the state program for the development of agriculture and the regulation of markets for agricultural products, raw materials and food for 2008-2012.

The program defines the goals, objectives and main directions of the development of agriculture and regulation of markets for agricultural products, raw materials and food, financial support and mechanisms for the implementation of the measures envisaged, indicators of their effectiveness. Economic growth in agriculture has been going on for the past 8 years. From 1999 to 2006, the volume of agricultural production increased by 34.4 percent. However, since 2002, there has been a tendency towards a decrease in the rates of development of agriculture, their lag behind the rates of development of the economy as a whole. If in 1999-2001 the average annual growth rate in agriculture was 6.8 percent, then in 2002-2006 it was only 2.3 percent. The development of agriculture gives way to the development of food and processing industryusing imported raw materials, the volume of supplies, which is growing faster than domestic production.

In relation to subsidized food imports, the products of Russian commodity producers turn out to be uncompetitive and are forced out of the domestic market. The total volume of imports of food products and agricultural raw materials (except for textiles) increased by 2.9 times compared to 2000. The share of imported products in the meat and milk markets is especially high.

Diagram 1.2.

If in crop production the level of production in 1990 was reached in 2004, then in animal husbandry it has been restored by only half. Meanwhile, as the income of the population of the Russian Federation grows, the demand for meat and dairy products increases.

The slowdown in economic growth in agriculture, the lack of conditions for alternative employment in the countryside, the historically low level of development of the social and engineering infrastructure led to the aggravation of social problems in the countryside. About 60 percent of rural residents have an average cash income and 35 percent have an income below the subsistence level.

The main reasons for the relatively slow development of the agricultural sector are: low rates of structural and technological modernization of the industry, renewal of fixed assets and reproduction of natural and ecological potential; unfavorable general conditions for the functioning of agriculture, first of all, the unsatisfactory level of development of the market infrastructure, which hinders the access of agricultural producers to the markets of financial, material, technical and information resources, finished products; financial instability of the industry due to the instability of the markets for agricultural products, raw materials and foodstuffs, accumulated decapitalization, insufficient inflow of private investment for the development of the industry, weak development of insurance in the production of agricultural products; shortage of qualified personnel caused by the low level and quality of life in rural areas.

In these circumstances, the creation of conditions for sustainable development of rural areas, acceleration of growth rates of agricultural production based on increasing its competitiveness becomes a priority area of \u200b\u200bagricultural economic policy.

The dynamic and effective development of agriculture should become not only a general economic prerequisite for the successful solution of most of the industrial, financial, and social problems accumulated in the industry, but also a way of systematically coordinating the objectives of doubling the gross domestic product, reducing poverty and increasing the country's food security, that is, it should ensure successful implementation of the entire range of goals of the country's socio-economic development in the considered perspective.

3.2 Objectives of the Program and forecast of agricultural development for 2008 - 2012

The objectives of the Program for a 5-year period are:

sustainable development of rural areas, increasing employment and living standards of the rural population;

increasing the competitiveness of Russian agricultural products based on financial sustainability and modernization of agriculture, as well as on the basis of the accelerated development of priority sub-sectors of agriculture;

conservation and reproduction of land and other natural resources used in agricultural production.

To achieve these goals, it is necessary to solve the main tasks within the framework of the following subprograms (directions):

creation of preconditions for sustainable development of rural areas and ensuring improvement by 2012 of housing conditions in rural areas (increase in commissioning and purchase of housing by 3.7 times compared to 2006) (Appendix No. 2.3);

increasing the provision of the rural population with drinking water up to 66 percent, and the level of gasification of houses with natural gas - up to 60 percent by restoring and building up the potential of the social and engineering infrastructure of the village, improving the personnel and information support industry;

improving the general conditions for the functioning of agriculture by preserving and maintaining soil fertility, creating a system of state information support in the field of agriculture, covering 95 percent of the constituent entities of the Russian Federation by 2012, attracting unions (associations) of agricultural producers to participate in the formation of state agricultural policy;

ensuring the accelerated development of priority sub-sectors of agriculture, primarily animal husbandry, on the basis of bringing the share of pedigree livestock in the total livestock of farm animals to 13 percent, as well as on the basis of bringing the share of the area sown with elite seeds in the total sown area to 15 percent ( scientifically based norm);

increasing the financial stability of agriculture through measures to expand the access of agricultural producers to credit resources on favorable terms and to increase the share of insured crop areas in the total area to 40 percent;

improving the mechanisms for regulating the markets of agricultural products, raw materials and food, including smoothing seasonal fluctuations in prices for grain and its processed products, applying the mechanism customs and tariff regulation import of products, development of standards for agricultural products, as well as bringing the share of Russian food products to retail food products up to 70 percent.

As a result of the implementation of the Program, the basic indicators of the socio-economic development of agriculture should significantly improve. Their dynamics is given in Appendix No. 1.

The conditions for achieving the forecast indicators of agricultural development in 2008 - 2012 and the assessment of negative factors and socio-economic problems are characterized by the following trends.

The production of agricultural products in all categories of farms by 2012 (in a comparable estimate) should increase in relation to 2006 by 24.1 percent. In 2008 - 2010, an annual increase in the growth rates of agricultural production is forecasted, and in 2011 - 2012 - their stabilization.

The average annual growth in agricultural production over a 5-year period should be about 4 percent.

The growth of agricultural production will be largely ensured by an increase in production in animal husbandry based on the creation of a fundamentally new technological base, the use of modern technological equipment for modernization livestock farms, as well as by increasing the genetic potential of the productivity of Russian livestock and the accelerated creation of an appropriate forage base.

An increase in investments will have a positive impact on the growth of agricultural production. The largest increase in investments in agriculture, observed in 2006-2007, is the result of the implementation of the priority national project "Development of the agro-industrial complex". In 2008 - 2012 the growth of investments in agriculture should continue.

For the first time in the years of the Program implementation, the provision of agricultural commodity producers with some types of equipment will decrease due to the anticipatory disposal of outdated equipment. Stabilization of the provision of the main types of equipment is planned for combines by 2010, and for tractors - by 2011. Agriculture will receive more energy-rich and resource-saving equipment. In total, over 175 thousand tractors and 55 thousand grain harvesters will be purchased during the implementation of the Program. The renewal of the fleet, taking into account the write-off of this equipment, will amount to 40 percent for tractors, and 50 percent for combine harvesters (to the level of 2006).

The growth in the production of meat and milk will allow by 2012 to increase the share of Russian production in the formation of meat resources up to 70 percent, milk - more than 81 percent. Per capita consumption of meat and meat products in terms of meat will increase from 55 kilograms in 2005 to 73 kilograms in 2012, milk and dairy products in terms of milk, respectively, from 235 to 261 kilograms.

Incomes of employees of agricultural organizations by 2012 should increase by 2.5 times compared to 2006.

The main conditions for achieving the projected growth rates of socio-economic development of agriculture for 2008 and for the period up to 2012 are:

development of directions defined by the priority national project "Development of the agro-industrial complex", associated with the allocation of funds for their implementation, provided for by the Program;

development of a fodder base based on the production of crops that provide fodder production with protein, which will significantly reduce the dependence of the increased production of livestock and poultry products on imported purchases of protein components;

an accelerated transition to the use of new high-performance and resource-saving technologies, as well as to the development, together with the executive authorities of the constituent entities of the Russian Federation, managing the agro-industrial complex, zonal technologies of agricultural production;

improving the financial position of agricultural producers and their material and technical base;

increasing the solvency of agricultural producers;

increasing labor productivity through incentives to use modern technologies, improving the organization of production, as well as the organization of labor and management;

creation of conditions for agricultural and other producers of the agro-industrial complex for investing in modernization and technical re-equipment of production.

At the same time, the increase in the projected growth rates of the socio-economic development of agriculture for 2008 and until 2012 may be impeded by the risks that have developed under the influence of negative factors and socio-economic problems in the agricultural sector.

The main risks include the following:

macroeconomic risks caused by a deterioration in the internal and external conditions of world prices for certain Russian exports and a decrease in the ability to achieve goals for the development of the agro-industrial complex, a decrease in economic growth rates and the level of investment activity and a crisis of the banking system, which will not allow intensifying the development of the agro-industrial complex and will increase the dependence of development industries from public investment. As a result of negative macroeconomic processes, the demand for products of the agro-industrial complex may decrease, and the real income of the rural population may also decrease;

natural and climatic risks due to the fact that agriculture is one of the industries that largely depends on weather and climatic conditions, as well as the fact that fluctuations in weather conditions have a serious impact on the yield of agricultural crops, their production volumes and the supply of livestock with fodder resources that can significantly affect the degree of achievement of the projected indicators. The dependence of the industry's functioning on natural and climatic conditions also reduces its investment attractiveness;

social risks caused by the possibility of preserving or increasing the social unattractiveness of rural areas and increasing the gap between living standards in the city and in the countryside, which will create a serious threat of a demographic crisis in rural areas and provoke a shortage of the able-bodied population, as well as threaten the implementation of programs for the development of the agricultural sector ;

international trade and political risks associated with the successful functioning of the agricultural sector in conjunction with the situation in international markets and the activities of exporters and importers of agricultural products in the domestic market, changes in the situation in international trade in agricultural products (this may affect the results of agricultural activities), a significant increase in competition as a result Russia's accession to the World Trade Organization and the strengthening of restrictions on the adoption of various agricultural policy measures, including domestic support for agriculture, tariff quotas and the level of customs duties;

legislative risks, expressed in insufficient perfection of the legal framework for the regulation of agricultural activities and the complexity of the implementation of registration of land ownership rights.

Conclusion

The growth of investments in the agro-industrial complex will make it possible to re-equip agricultural production with new machines and equipment for the introduction of modern technologies, reduce production costs and ensure an increase in production with competitive products, thanks to an increase in labor productivity. The result of these capital investments in the development of the agro-industrial complex will be a full-fledged provision of the population with quality food products and, most importantly, will increase the interest of the domestic commodity producer in the development of agricultural production.

From the examples given, it is easy to see that a "closed" system has emerged in the development of the agro-industrial complex: from raw materials to processing and sale. The profit received by the collective farmer depends not only on the amount of the harvested crop, the amount of milk yield, the weight of meat products, but most importantly on the quality of its processing and the degree of its buy-out and competitiveness. The arithmetic is simple: the more products are sold, the more profit will return to the piggy bank of a particular manufacturer. And it is necessary to fight for this profit at all stages - whether by planting seeds for sowing or acquiring a calf, chicken, piglet, etc., until the final product is on the table of the consumer - each of us. The key to success is the creative, fruitful work of young and competent people of various specialties. The most important thing is that investments in the agro-industrial complex make it possible to develop rural areas and improve the situation of rural workers, to keep young people in the countryside and improve their socio-cultural and living conditions, to reduce the flow of population to cities by improving the quality of life in the countryside.

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The development of the agro-industrial complex is a priority direction of the economy of any type; in recent years, due to the liberalization of prices and tightening of credit policy, the financial situation of the agro-industrial complex has deteriorated. The processes of strengthening the material and technical base, maintaining soil fertility, and developing social infrastructure in the countryside were suspended.

Crucial role in the system of state regulation of the agro-industrial complex financing, lending, tax regulation and prices play.

Besides own resources, financingThe agro-industrial complex is carried out through the allocation of gratuitous investments, financial subsidies, subsidies.

Sources of government funding APK:

1.the republican budget;

2. local budgets;

3. target budgetary funds;

4. extrabudgetary funds,

5. local stabilization funds.

The Fund for Support of Producers of Agricultural Products, Foodstuffs and Agricultural Science, created in 1997, should be especially highlighted. The fund is formed at the expense of deductions of 1% of proceeds from the sale of products, works, services by almost all enterprises and organizations of the republic of the non-agricultural sphere.

The amount of annual funding is established by the Council of Ministers of the Republic of Belarus after the adoption and entry into force of the Law of the Republic of Belarus "On the republican budget" for the next financial year. Reasonable amount of budget subsidies from the expenditure side of the consolidated budget (excluding the social sphere) is 15%.

Today in the republic, subsidies for collective and state farms, subsidies are accrued per ton of products delivered to the state (and not per hectare of farmland, as it used to be). This allows each household to determine the amount of public funds that it can count on.

Pricingon agricultural products is based on rational combination of market and regulated prices... Market (free) prices are formed in the market under the influence of supply and demand. Regulated prices apply when:

Payments for agricultural products supplied for state needs;

Determination of additional payments to free prices when selling agricultural products within the established quotas in cases where free prices are lower than guaranteed.

When market prices fall below the level guaranteed by the state, it is advisable to carry out procurement interventions in the market or compensate producers for the difference between the market and guaranteed prices. The list of types of agricultural products for which guaranteed prices, volumes (quotas) its implementation at these prices, the procedure for approving guaranteed prices and their application established by the Council of Ministers of the Republic of Belarusb.

Important forms of state regulation of the agro-industrial complex are concessional lending and taxation, provision of commodity loans. State participation in lending to agricultural producers is carried out by allocating budget loans, preferential interest rates for using loans, providing state guarantees in repayment of preferential interest rates for using loansproviding state guarantees in repayment of bank loans, compensation for banks' losses in connection with the provision of soft loans to agricultural producers.

Part of the funds allocated to finance agriculture is provided on a repayable and repayable basis, in the form of a budget loan for lending to seasonal agricultural work, carrying out procurement interventions and for other purposes in accordance with the legislation of the Republic of Belarus.

An important problem in lending to the agro-industrial complex remains long-term lending. It is associated with the specifics of agricultural production, where the production cycle sometimes lasts up to a year or more. Interest rates on long-term loans cannot be at the level of rates set for short-term loans. In world practice, long-term lending to agriculture is used with reduced interest rates for using the loan.

Widespread in the republic received commodity credit (diesel fuel, lubricants, etc.). To secure obligations under loan agreements, pledge agricultural products . The conditions of the pledge with the participation of the state are determined by the Council of Ministers of the Republic of Belarus. It is important to note that the system lending to the agro-industrial complex should be closely linked with the lending system of the national economy and correspond to it.

The Republic of Belarus uses the regime preferential taxationagricultural producers. It is established by the current tax legislation. Main the purpose of preferential taxation is to protect domestic producers.

Widely used in the regulation of the agro-industrial complex received leasing, contributing to a faster update of technology, and agricultural insurance, which is designed to guarantee financial support producers of agricultural products that insure property, crops, animals and poultry against natural disasters and adverse weather conditions. Agricultural insurance can be compulsory or voluntary. The types, conditions and procedure for compulsory agricultural insurance are established by legislative acts of the Republic of Belarus and are determined by the Council of Ministers. Funds for the payment of 50% of insurance premiums for the types of compulsory insurance are allocated from the republican budget, and operations on this type of insurance are carried out by BRUSP Belgosstrakh.

An important area of \u200b\u200bstate regulation of the agro-industrial complex is investment activities... State regulation measures in this direction should ensure activation of investment activity, for which it is necessary:

To increase the role of own sources of formation of investment resources, which in the total volume of investments should be at least 65-70%;

Strengthen the role of depreciation deductions in the formation of investment resources by using accelerated depreciation, free depreciation, introducing a special storage and spending regime for depreciation funds;

Concentrate centralized investment resources on priority areas of the agro-industrial complex;

Develop a secondary market valuable papers and specialized financial flows;

Create a mortgage system and a mechanism for its regulation;

Expand the system of leasing operations, etc.

In 2006-2010. the main tasks of the development of agro-industrial complex will be: the formation of effective, sustainable and competitive production of agricultural products and food, ensuring the country's food security, focus on meeting the demand of the domestic market and increasing export supplies, improving the level and quality of life of the rural population. First of all, the modernization of agricultural production will be ensured on the basis of its technical and technological re-equipment. The most important direction in the development of the agricultural sector of the economy will be the maximum use of innovations.

Further development will receive all forms of ownership and housekeeping. Institutional transformations are supposed to be carried out on the basis of cooperation and integration with the formation of multi-level diversified and highly specialized associations covering technological chains from the production of raw materials to their processing and the sale of food. Agricultural firms, agricultural enterprises, financial and industrial groups, unions, large corporations - models of the agro-industrial complex, developing mainly at the expense of their own resources, will be promising forms of integration formations.

Market relations contributed to the emergence of independence in resolving issues of financial support for the activities of economic entities, in contrast to centralized financing of the command-administrative economy. For russian enterprises lack of knowledge in the field of market economy, experience in the market, including in the choice of funding sources, was one of the reasons for the difficult financial condition... Since only the structure of funding sources that is acceptable for a particular business entity allows solving the goals and objectives of the enterprise.

The decisive role of financing in the activities of enterprises determines the need to study the sources of financing of the present period. The condition for the transition of the economy actualizes the research in this direction.

Modern sources of financing enterprises within the framework of the study are presented as sources of self-financing, borrowed sources and sources of budgetary financing. Sources of self-financing are considered from the standpoint of internal financing; external financing includes debt and budgetary financing.

Sources of self-financing, or own funds of economic entities, are among the most obvious resources, the accumulation of which is real for enterprises, like no other, although they have the property of being limited.

The initial formation of financial resources of enterprises occurs at the time of the establishment of any business entity, when the authorized capital is formed. The sources of its formation can be equity capital, shares or budgetary funds. It is the variant of pooling the capital of the participants and the degree of responsibility of each that determine the differences in the organizational and legal forms of management.

The authorized capital determines the size of the property of the enterprise, is the source of its own funds for the formation of fixed and working capital. The minimum size of the authorized capital is determined by law: for an open company - at least 1000 times the minimum wage, for a closed company - 100 times the minimum wage, etc.

To increase the authorized capital, additional capital is formed, including the results of the revaluation of fixed assets, share premiums of the joint-stock company, monetary and material assets received free of charge for production purposes, budget allocations for financing capital investments, receipts for replenishment working capital... During the existence of the enterprise, the authorized capital can not only increase, including due to part of the internal financial resources, but also split up, decrease.

If the authorized capital in a joint-stock company is divided into a certain number of shares, the members of the joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the company's activities within the value of the shares they own. At the same time, shareholders who have not fully paid the value of the shares are jointly and severally liable for the obligations of the joint stock company within the unpaid value of the shares they own.

In an open joint-stock company, public subscription to shares and their free sale to any third parties is allowed. In a closed joint stock company, shares cannot be sold to third parties without the consent of other shareholders.

The need for state support for agriculture is due to the fact that innovation process in this industry it is manifested to a much lesser extent than in industries where labor productivity is growing at a faster pace. Moreover, agricultural productivity is limited by the physical capacity of the land.

The presence of negative phenomena in the development of agriculture, along with its strategic importance for the country's economy, determines the relevance of budgetary financing of the industry.

It is carried out in the form of subsidies and budgetary compensations. The former are paid to producers to reimburse costs that, for objective reasons, are not covered by the selling prices for products manufactured in the main zones of commodity production. Budgetary compensations are allocated to ensure a minimum sufficient level of consumption of industrial goods and resources by agricultural producers, the rise in prices of which cannot be compensated for by an increase in prices for the industry's products.

With the help of budget grants and compensations, the state supports certain strategically important types of production, including those that ensure reproduction in the industry, have social and environmental significance.

The budgetary financing of the agrarian sector includes two directions:

1. Financing of budgetary services, including the maintenance of management structures, research and development, education, measures to improve land management and use, support for farming.

2. Financing of programs aimed at solving specific problems (support of livestock and crop production, compensation of part of the cost of resources, concessional lending, etc.)

Federal budget expenditures

In 2013-2014. there is a moderate increase in federal budget expenditures to support the agricultural sector, the problems of which are associated with two factors - Russia's accession to the WTO and the rise in prices on the food market. Under the item "Agriculture and Fisheries" expenses increase from 149.5 billion rubles. in 2012 to 152.7 billion rubles. in 2014

Thus, creating conditions for sustainable development of rural areas, accelerating the growth rate of agricultural production based on increasing its competitiveness becomes a priority area of \u200b\u200bagricultural economic policy.

Financing of the agro-industrial complex of the Russian Federation

1.3 Analysis of the regulatory framework governing the financing of the agro-industrial complex

Legal regulation of financial relations in the state as a whole, and therefore in agriculture, is carried out by the norms of financial law. These norms apply to all spheres of public life if they are related to monetary payments, credit, insurance and other types financial activities... These norms also apply to similar relations in agriculture. At the same time, there are normative acts that regulate these relations in agriculture.

The basis for the regulation of budgetary relations is the RF Budget Code. Tax relations are regulated by Part I of the Tax Code of the Russian Federation, the Law of the Russian Federation "On the Basics of the Tax System in the Russian Federation" dated December 27, 1991, laws regulating the collection of certain types of taxes. Relations with regard to insurance are covered by legislation, which is based on the Law of the Russian Federation "On the organization of insurance business in the Russian Federation" dated November 27, 1992. Banking activities are regulated by special banking legislation, headed by the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia ) "as amended by laws from 1995 to 1999, as well as the Federal Law" On Amendments and Addenda to the Law of the RSFSR "On Banks and Banking Activities in the RSFSR" dated February 3, 1996, which stated this Law in new edition... For the regulation of credit and settlement relations, the most significant norms of the Civil Code of the Russian Federation and the Federal Law "On Mortgage (Pledge of Real Estate)" dated July 16, 1998. For the regulation of the securities market, the provisions of the Civil Code of the Russian Federation, as well as the Federal Law "On the Securities Market" of April 22, 1996, etc.

The legislation on financial relations in agriculture reflects the state policy in this area. The foundations of this policy are established by the Federal Law "On State Regulation of Agroindustrial Production" dated July 14, 1997. Thus, Art. 2 of this Law "The main directions of state regulation of agroindustrial production" established that the state regulates financing, crediting, insurance, preferential taxation in agriculture. Separate articles of the Law established the basic principles of this activity. A number of regulations have been adopted in order to legal support... In recent years, the President of the Russian Federation and the Government of the Russian Federation have adopted regulations on the economic functioning of the agro-industrial complex, containing certain measures of state support for the agro-industrial complex, including issues of subsidies and investments in agricultural production.

Legal regulation of financing of agricultural production.

Financing agricultural activities from budgetary funds is one of the ways of state support for agricultural producers. Now the policy in the field of financing the agro-industrial complex has changed significantly. The emphasis is on those types of economic incentives that push agricultural entrepreneurs to be active in the market, rather than waiting for the next financial assistance from the state. These measures include credit regulation, tax regulation, etc.

At the same time, financing is firmly included in the list of ways by which the state controls and manages economic relations in the agricultural sector, and a complete rejection of it is not expected.

The already mentioned Federal Law "On State Regulation of Agroindustrial Production" constitutes the normative basis for the legal regulation of financing the agro-industrial complex. As stated in Chapter 1 of Art. 3 of the Law, the state finances the agro-industrial complex at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation, as well as extra-budgetary sources. In addition, financing is allowed at the expense of local budgets and funds from other sources, if this does not contradict the legislation of the Russian Federation.

Lending from different sources assumes different legal regulation of relations regarding the loan.

Credit relations with the participation of commercial banks are subject to the norms of civil legislation (Chapter 42 "Loans and Credit" of the Civil Code of the Russian Federation) and other regulations.

The provision of a loan from state or municipal funds is regulated by special legislation. This legislation is based on the Federal Law "On State Regulation of Agroindustrial Production".

At the same time, the activities of banks performing lending operations from the state budget are subject to the general rules of the Civil Code of the Russian Federation on loans and credits.

Under the loan agreement, the bank or other credit organization (lender) undertakes to provide funds (credit) to the borrower in the amount and on the terms stipulated by the contract, and the borrower undertakes to return the amount received and pay interest on it (Article 819 of the Civil Code of the Russian Federation).

A loan is a more general concept, and the lender can be any person, not necessarily a credit institution. Under the loan agreement, one party (the lender) transfers to the ownership of the other party (the borrower) money or other things defined by generic characteristics, and the borrower undertakes to return the same amount of money (the loan amount) or an equal number of other things of the same kind and quality received to the lender (Article 809 of the Civil Code of the Russian Federation). It can be said that a loan is viewed as a special case of a loan. Therefore, the Civil Code of the Russian Federation (part 2 of Art. 819) establishes that the rules provided for the loan agreement apply to relations under a loan agreement, unless otherwise provided by law.

Among the contracts determined by the Civil Code of the Russian Federation and taking place in agricultural relations, special varieties are distinguished: commodity credit and commercial credit. Under a commodity credit agreement, only things defined by generic characteristics, and not money, can be transferred (Article 822).

Commercial loan, as defined in Art. 823 of the Civil Code of the Russian Federation, this is a special condition when concluding the main transaction related to the transfer of monetary amounts or other things to the ownership of the other party. In this case, a loan can be provided in the form of an advance payment, prepayment, deferral and installment payment for goods, works or services (commercial credit), unless otherwise provided by law. A commercial loan is subject to the rules established by civil law for a loan and credit, unless otherwise provided by the rules on the contract from which the corresponding obligation arose and does not contradict the essence of such an obligation.

The general requirements for the form of the loan agreement apply to credit relations in the agro-industrial complex, namely, the loan agreement must be concluded in writing, failure to comply with which entails its invalidity.

As already mentioned, lending to agricultural production is one of the purposes for which federal budget funds are allocated in accordance with Art. 3 of the Law "On state regulation of agro-industrial production".

The participation of the state in credit relations, subject to the collateral for this loan of agricultural products, raw materials and food in accordance with this Law are:

* allocation of budgetary resources for lending;

* lending itself;

* allocation of budgetary appropriations or crediting necessary to compensate for the costs of storing and processing agricultural products, raw materials and food, acquired in accordance with the established procedure in the ownership of the state.

Actually, the provisions of the aforementioned Law reflect the main view of modern politics on the role of state lending to the agro-industrial complex. Thus, the Law establishes the main directions for spending federal budget funds in state lending. It:

* short-term lending of seasonal costs and maintenance of necessary stocks in agro-industrial production;

* long-term lending to agro-industrial production;

* provision to credit cooperatives, more than 50 percent of the authorized capital of which belongs to legal and individualsemployed in agro-industrial production, long-term loans to form their authorized capital.

The Government of the Russian Federation creates special funds for state support of lending in agricultural production and determines the procedure for using their funds.

In any form of state participation in credit relations in the agro-industrial complex, legislation establishes special requirements for the procedure for their establishment.When it comes to financing a certain type of agricultural activity, the issues of financing it from the state budget can be additionally regulated by legislation on this activity.

Thus, we can conclude from Chapter 1 that the agro-industrial complex is one of the main sectors of the Russian economy, which accounts for 15% of the country's GDP. More than 1/3 of the entire population of Russia is employed in this area. The financing of the agro-industrial complex is increasing every year. State support is very large, new programs are being created to support agriculture, a large share of funding for the development of agriculture. Normative - the legislative framework affects all areas of financing and regulates all types of financial relations in the agricultural sector.

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Topic: Financing of the agro-industrial complex

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Introduction 3

Chapter I. Agriculture in the system of regional economy 5

1.1 The role and functions of agriculture 5

1.2 Characteristics of the sectoral structure of agriculture 11

1.3 Sources of financing for agriculture 14

Chapter II. Analysis of budget expenditures for financing the agro-industrial complex Nizhny Novgorod region 16

2.1 Analysis of the agro-industrial complex of the Nizhny Novgorod region in recent years 16

2.3 Structure of budget expenditures for financing the agro-industrial complex in the Nizhny Novgorod region

2.2 Financing of the agro-industrial complex of the Nizhny Novgorod region 19

Chapter III. Methods and ways of improving budgetary financing of agriculture in the Nizhny Novgorod region in particular 23

3.1 Main development trends and support of the agro-industrial complex in order to ensure food security 23

3.2 Ways to improve the state system of financing the agro-industrial complex 27

3.3 Improving financing and financial rehabilitation of agriculture in the Nizhny Novgorod region 31

3.4 Financing of the agro-industrial complex of the Nizhny Novgorod region in 2013 34

Conclusion 35

List of used literature 37

Appendix 1 39

Appendix 2 41

Introduction

The role of agriculture in the economy of a country or region shows its structure and level of development. The share of people employed in agriculture among the economically active population, as well as the share of agriculture in the structure of GDP, are used as indicators of the role of agriculture. These figures are quite high in most developing countries, where agriculture employs more than half of the EAP. Agriculture there follows an extensive path of development, that is, an increase in production is achieved by expanding cultivated areas, increasing the number of livestock, and increasing the number of people employed in agriculture. In such countries, whose economies are of the agrarian type, the indicators of mechanization, chemicalization, land reclamation, etc. are low.

The highest level was reached by the agriculture of the developed countries of Europe and North America, which entered the post-industrial stage. In these countries, the "green revolution" took place in the middle of the twentieth century, agriculture is characterized by a scientifically grounded organization, increased productivity, the use of new technologies, systems of agricultural machines, pesticides and mineral fertilizers, the use of genetic engineering and biotechnology, robotics and electronics, that is, it is developing along an intense path.

Similar progressive changes are taking place in industrialized countries, but the level of intensification in them is still much lower, and the share of people employed in agriculture is higher than in post-industrial ones.

At the same time, in developed countries there is a crisis of food overproduction, and in agrarian countries, on the contrary, one of the most acute problems is the food problem (the problem of malnutrition and hunger).

Russia has historically been an agrarian country and one of the largest producers and exporters of agricultural products. The country's agricultural sectors are diverse: grain production, livestock, vegetable growing and much more. However, over the past few decades, the country has begun to act as an importer of agricultural products.

The growth of investments in the agro-industrial complex will make it possible to re-equip agricultural production with new machines and equipment for the introduction of modern technologies, reduce production costs and ensure an increase in production with competitive products, thanks to an increase in labor productivity. Therefore, it is so important to pay attention to the financing of the agro-industrial complex, and this is the relevance of studying this topic.

The purpose of the course work is to study the financing of the agro-industrial complex from the budget.

The object of study is the agro-industrial complex.

The subject of the research is the financing of the costs of the agro-industrial complex.

Work tasks:

Show the role and functions of agriculture, characterize the sectoral structure of agriculture, sources of financing and the role of the budget in financing agriculture;

Analyze the structure of budget expenditures in recent years to finance agricultural production in the Nizhny Novgorod region;

Suggest ways to improve budget financing of the agro-industrial complex.

Course work consists of three chapters and subsections, bibliography, introduction and conclusion.

List of used literature

Legislative materials:

1. State program "On the development of agriculture and regulation of markets for agricultural products, raw materials and food for 2008-2012."
2. Regional target program "Development of the agro-industrial complex of the Nizhny Novgorod region for 2013-2020" Approved by the Resolution of the Government of the Nizhny Novgorod region dated December 04, 2012 No. 882
3. Decree of the Government of the Russian Federation of 07/14/2012. No. 717 "On the State Program for the Development of Agriculture and Regulation of Agricultural Products, Raw Materials and Food Markets for 2013-2020".

Main literature:

1. Bespakhotny G., Baryshnikov N. Possibilities of financing agriculture / Economist, 2006, no.
2. Borisova, I.V. Russian Economy in 2009: Rapid Fall and Slow Recovery / I.V. Borisova // Problems of Economics. - 2010. - No. 4. - P.24-42.
3. Dorozhdeev, A.V. Improvement of state regulation of the economy / A.V. Dorozhdeev // Finance and Credit. - 2012. - No. 17. - S. 41-45.
4. Dokalskaya, V.K. Analysis of the effectiveness of the use of budgetary funds / V.K. Dokalskaya // Finance. - 2011. - No. 8. - S. 71-72.
5. Emelyanov A. Financial and economic situation in agriculture: ways to improve. /Economist. 2006, no.8.
6. Kresnikova N. On the efficiency of agricultural land use / Economist, 2008, No. 1.
7. Lysenko E. Improvement of forms of management in the agricultural sector / Economist, 2007, no.
8. Mukhina E. Evaluation of the effectiveness of state support for agro-industrial production / Economist, 2007, no.
9. Rayskaya, N.N. Russian economy in 2009-2010: trends, analysis, forecast / N.N. Raiskaya, L.S.Roschina, A.A. Frenkel, E.F.Baranov // Statistics. - 2010. - No. 1. - P.45-60.
10. Solovyova L.Yu. Regional budgetary support for agriculture / agro-industrial complex: economics, management, 2007, no.
11. Ushachev I. Agriculture: priority - target development principle / Economist, 2007, no.
12. Fisinin V. The concept of agrarian science and scientific support of the agro-industrial complex / Economist, 2007, no.
13. Tsvetkov V., Dzhumov A. - State property and economic efficiency / Economist, 2009.

Internet resources:

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