Problems and prospects of financial support for the agro-industrial complex in Russia. 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, to which from

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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"

COURSEJOB

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

Role 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 agricultural type, the rates 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. Agriculture employs 2-6% of EAN. 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 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).

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.consider costs budget system on the development and maintenance of the agro-industrial complex;

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

Scientific base. The theoretical and methodological basis of the study is the fundamental provisions of modern economic theory, systems 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 and finished products has increased significantly, thanks to government stimulation of production 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 trend 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 rural and urban population is the most acceptable, through a set of measures such as taxation, state support of 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

Agro-industrial complex (AIC) is an important part production capacity countries. 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 in 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 through intensive growing and fattening of young animals. meat breeds cattle.

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 production linkages, 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 spheres in the structure of the agro-industrial complex. The first is the industries that produce means of production for agriculture: tractor and agricultural machinery, machinery for animal husbandry and forage production, production of reclamation equipment, mineral fertilizers, agriculture industrial construction, mixed fodder and microbiological industry, serving agriculture production, etc. The second is agriculture (agriculture and animal husbandry) and forestry. Third - industries processing agricultural raw materials: food, industries light industryassociated with 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 agro-industrial complex output, possesses 68% of the industrial fixed assets of the complex, and employs almost 67% of those employed in the industrial sectors of the agro-industrial complex. In developed countries, the third sphere of the agro-industrial complex plays the main role in creating the final product. 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 industries 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 composition and purpose of fixed and working 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 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 in 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 agricultural sector in the most consistent form took place 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 budgetary financing became more complicated and improved, and in the 70-80s it also 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 raise 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 village. 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 for part of the cost of insuring crops of agricultural 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%) ...

Moreover:

within the framework of the federal target program "Social development of the village until 2012": for the 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 provided, and 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 complex compact development rural settlements it was provided - 846.81 million rubles, 100.0 percent was 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) , 100.0 percent financed;

the federal budget provided 45825.47 million rubles for the contribution to the authorized capital of JSC "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 the first agreements on the provision of subsidies to support agricultural production and social development of the village with the governors of the Tambov, Novgorod, Rostov, Orenburg, Kurgan, Amur regions, the Republics of Kabardino-Balkaria and Mordovia, Krasnodar Territory.

“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 implementation of the State Program indicators, and we are doing this 2 months earlier than in previous years,” said 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 agricultural sector of the economy is largely due to the stable financial and economic condition and the creditworthiness of rural producers. However, most of the 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 include 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 board of the bank, 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 designed 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 activities 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 formed 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 of 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 1475 thousand rubles, in 2009. - 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 receivable. Overdue accounts payable of organizations of 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 in 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 the reimbursement of 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.

An 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 rural commodity producers, which provided agricultural enterprises with a loan of 646.5 million rubles, peasant (farmer) enterprises - 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 an 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 carried out, it can be stated that the region did not develop efficient system lending to the agrarian sector of the economy due to external (imperfection of 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 lending. 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 with their subsequent 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 context of the economic and financial crisis, the established methods of lending to the agricultural sector of the economy in the Smolensk region become ineffective. Without financial security economic activity of both medium and large agricultural organizations, and even more so of peasant (farmer) farms and personal 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 the control of the use of financial resources. State lending needs to be improved in the field of production infrastructure, provision of production services to agricultural enterprises. At the same time, you can use the experience of lending to rural producers foreign countries, in which credit relations in this sector of the economy are constantly evolving - 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 of Rosselkhozbank with rural commodity producers in the following areas:

crediting 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 the 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 foodstuffs, financial support and mechanisms for the implementation of the planned activities, indicators of their effectiveness. Economic growth in agriculture has continued over 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 lagging 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 is giving way to the development of the food and processing industry, using 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 pushed out of the domestic market. Total imports food products and agricultural raw materials (except textile) in comparison with 2000 increased by 2.9 times. The share of imported products in the meat and milk markets is especially high.

Diagram 1.2.

If in crop production the production level of 1990 was reached in 2004, then in animal husbandry it has been restored only by 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 and 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 in 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 attitudes towards doubling the gross domestic product, reducing poverty and increasing the country's food security, that is, it should ensure successful implementation the whole complex 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 on the basis of financial stability and modernization of agriculture, as well as on the basis of the accelerated development of priority sub-sectors of agriculture;

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

increasing the provision of the rural population 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 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 preferential terms and 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 in the retail trade of food products 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 in 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 the modernization of livestock farms, as well as by increasing the genetic potential of the productivity of Russian livestock and the accelerated creation of an appropriate feed 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 obsolete equipment. The 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 period of the Program implementation. 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 make it possible by 2012 to increase the share of Russian production in the formation of meat resources up to 70 percent, milk - more than 81 percent. Average 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 commodity producers of the agro-industrial complex to invest 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 hindered 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 the deterioration of the internal and external conjuncture of world prices for certain goods russian exports and a decrease in the ability to achieve goals for the development of the agro-industrial complex, a decrease in economic growth and the level of investment activity and a crisis in the banking system, which will not allow intensifying the development of the agro-industrial complex and will increase the dependence of the industry's development on public investment. As a result of negative macroeconomic processes, the demand for products of the agro-industrial complex may decrease, as well as the real income of the rural population may decrease;

natural and climatic risks due to the fact that agriculture is one of the industries that largely depend 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 international trade agricultural products (this may affect the results of agricultural activities), a significant increase in competition as a result of Russia's accession to the World Trade Organization and increased 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 the insufficient perfection of the legislative 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 the full provision of the population with high-quality food 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 purchasing a calf, chicken, pig, 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 consolidate 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 agro-industrial complex (AIC) occupies a special place in the real sector of the economy: agricultural production and processing of agricultural raw materials are focused on meeting the basic needs of the population - for food, light industry products, pharmaceuticals, and supplying people with other important products.

At present, the situation in the economy is such that first of all and most often it is necessary to think not so much about strategic problems, not about the "maximum program", but about the "minimum program", purely tactical tasks, about concrete measures to maintain the agricultural sector "on I'm floating. " In comparison with other sectors of the economy, the agro-industrial sector, primarily agriculture, has the most unfavorable starting opportunities for the transition to market methods of management, adaptation to a market economy and the corresponding economic relations.

As a result of the ongoing financial and credit policy, agro-industrial enterprises experience an urgent need for their own working capitalah, which today do not even cover the cost of the minimum inventory.

An acute shortage of own circulating assets has led to such negative consequences:

Using an extremely high share of the received profit for their formation;

Growth of mutual non-payments under contracts;

Reduced tax revenues;

Growth of arrears and debts to the budget.

According to the data of sample surveys of farms, the degree of wear of tractors, combines and trucks approached 50%. Farms are practically deprived of the opportunity to renew obsolete and physically worn-out equipment.

After a multiple rise in prices and an increase in the value of working capital assets, the need for additional capital in the agro-industrial complex has sharply increased. The feasibility of large investments is due to the seasonality of agricultural production, the need for seasonal stocks at enterprises.

The lending policy of the Central Bank of the Russian Federation also leaves much to be desired, which provides for credit restriction, i.e., a decrease in the volume of centralized loans with a simultaneous increase in the interest rate. This policy has a particularly painful effect on the financial condition of agricultural enterprises, on the one hand, requiring credit financing due to its capital intensity, on the other hand, the impossibility of quickly repaying credit debt due to the seasonality of production.

In addition, the relative dispersion of financial potential across a large number of banks, as well as its relatively small total value, does little to concentrate efforts to change the position of the agro-industrial complex for the better. Only a relatively small number of banks work with the agro-industrial complex, and their possibilities are far from unlimited. As a rule, banks have a relatively small amount of free resources, while the urgency of these resources does not match the needs of enterprises for long-term investments. A state with a permanent budget deficit (at the federal and regional levels) also long time was not able to help the agro-industrial sector and only in recent years began to take care of creating special funds (budgetary and extra-budgetary) to support the domestic agro-industrial complex. The inflationary factor also acts negatively: the funds allocated at the beginning of the year by the end of the year are insufficient to fully service the previously planned projects.

Attempts by the state to independently lend to agriculture fail: the money either simply does not reach the agricultural sector, or is concentrated on the accounts of those recipients who were not covered by the lending program. In addition, the rate of return on agricultural loans is traditionally low, and the goal to increase the production of a certain product or close the financial gap of an insolvent enterprise is never achieved.

The 1998 crisis exacerbated the far from harmonious relationship between the financial sector and agro-industrial sector... Debt, the volume of overdue loans increased, risks increased, and the strands of confidence of farmers in the banking system weakened. The credit and investment opportunities of banks have diminished even more. Some specific projects were under threat, especially in the field of introducing and developing new forms of economic relationships and resource-saving financial technologies (in particular, leasing). At the same time, the crisis in a number of cases helped to take a fresh look at the nature of relations between the agro-industrial and banking sectors, to more realistically assess their quantitative and qualitative parameters.

The reform of the agricultural sector in Russia is based on the restructuring of agricultural production, in particular, through the creation of new organizational forms of management - farms, small and medium-sized businesses. However, the development of these structures, the increase in their efficiency is held back due to their limited access to financial resources.

In the context of the economic crisis, a sharp reduction in state support for agricultural production and social development of the countryside, the role of mobilization and use of their own resources by the very small agricultural producers and the rural population on the basis of mutual assistance is increasing enormously, thus the issue of the restoration and all-round development of credit cooperation agricultural production.

Farmers, other agricultural producers, enterprises processing agricultural raw materials, procurement, supplying and other enterprises and organizations related to agricultural production, small and other entrepreneurs, as well as individual citizens participating with their money in the form of share contributions, can become members of rural credit cooperatives. in the formation of credit resources.

The main content of the activities of rural credit cooperatives is seen in the mobilization of savings of members of the cooperative, attracting borrowed capital and using these funds to issue loans, primarily for production purposes, as well as to ensure settlements, while the possibility of using funds for the social needs of members of the cooperative is not excluded ...

Credit cooperatives in rural areas could be a more efficient means of distributing public loans to agricultural borrowers, given their joint responsibility.

In our opinion, at present, the creation of a system of rural credit cooperation should become one of the most important directions of the state's agricultural policy.

At present, an attempt to support rural credit cooperatives is being undertaken by the Association of Peasant (Farming) Farms and Agricultural Cooperatives of Russia (AKKOR). On her initiative, the Fund for the Development of Rural Credit Cooperation was created - a non-profit organization established to promote the formation of a system of rural credit cooperation in Russia as one of the most important directions of reforming the credit mechanism of the agro-industrial complex. The Fund is actively working to attract domestic and foreign investments for the development of rural credit cooperation.

In the context of a production crisis and non-payments for russian market export became one of the means of survival of manufacturing enterprises and preservation of jobs. The agro-industrial complex of Russia receives from it annually from 4 to 5 billion US dollars. Among agricultural products, the greatest demand is for sunflower seeds, barley, wheat, wool.

Agricultural products, with the exception of some of their types, are currently exported at prices higher than domestic ones. Intermediary commercial structures, through which more than 70% of food products pass, buying agricultural products at cheap domestic prices, sell it abroad at high prices, receiving significant income from this and not seeking to invest them in the development of the agro-industrial complex. Domestic producers lose significant financial resources from such transactions. In this regard, it is advisable to transfer the function of exporting products to credit cooperatives.

Among the opinions expressed on correcting the situation in the agro-industrial complex, the most correct, that is, the most pragmatic and relevant to the realities, can be considered a three-sided approach to solving the financial problems of the agro-industrial complex. With this approach, an equal role belongs to the state, financial institutions, and manufacturers of agricultural products. The main thing in it is the pooling of their efforts and resources, as well as the optimal forms of such a connection. At the same time, the state ensures the formulation and consistent implementation of the structural agrarian and agro-industrial policy, the definition of priorities and its main principles, the guaranteed implementation of the relevant budget items and target programs, stimulates the accumulation of relevant funds both within the framework of state structures and in financial institutions and at enterprises of the agro-industrial complex.

For efficient organization In the production of agricultural products, the state must provide commodity producers with guarantees for their sale at economically justified prices, as well as introduce quotas for agricultural products sold on the domestic market. Within the limits of quotas, the budget must provide funds for the purchase of agricultural products.

Leasing could become one of the forms of state support for the agro-industrial complex, as a special form of purchasing material and technical means. The analysis shows that the current level of development of leasing operations is completely inadequate (the needs of farms for equipment are met by less than 10%). A feature of financial leasing of equipment in conditions of sufficiently high inflation rates is that neither the lessor nor the lessee is interested in a long lease term, and therefore the lease term is, as a rule, from 6 to 18 months.

Accordingly, producers - agribusiness enterprises should prepare their own development and expanded reproduction policy, economically sound programs and investment projects, as well as development plans and the accumulation of relevant funds. They should also take care of creating their own funding resources. A special role in the coordination of efforts and the formation of development and financing funds belongs to national and regional associations of agricultural enterprises.

Financial structures within the framework of the credit and financial policy implemented by the Central Bank of the Russian Federation and the Ministry of Finance of Russia (with the participation of the Ministry of Agriculture and Food and other government departments responsible for structural, primarily agricultural and food, policy), develop their own schemes and operating models, taking into account the specifics of the industry, focused on the provision of credit and financial services to the agro-industrial complex. In the course of joint work at all levels from the federal to the individual, they contribute to the development of optimal forms and methods of financing the agro-industrial complex, the search for funding sources, the creation of conditions for the accumulation of necessary funds and reserves, and control over the targeted use of funds and the profitability of individual projects. It is with this tripartite approach that it is possible to mobilize reserves when reallocating funds, to strengthen the investment potential of the agro-industrial complex at the expense of public funds. But, most importantly, with the help of a well-thought-out national agro-industrial policy, favorable initial prerequisites can be created for financing the complex through long-term loans and bank investments.

To ensure sustainable development of the agro-industrial complex, an effective economic mechanism is needed, based on a combination of state regulation and self-regulation, and a balanced price, financial and credit policy.

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 of the transition of the economy actualizes the research in this direction.

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

Sources of self-financing, or own funds of business 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 the financial resources of enterprises occurs at the time of the establishment of any economic 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 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 amount of the authorized capital is determined by law: for open society - at least 1000 times the minimum wage, for a closed society - 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, allocations from the budget to finance capital investments, receipts for replenishing 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 in joint stock company the authorized capital is divided into a certain number of shares, the participants of the joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company 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 the minimum sufficient level of consumption of industrial goods and resources by agricultural producers, the rise in prices of which cannot be compensated by the rise in prices for the industry's products.

With the help of budgetary subsidies 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 budget services, including the maintenance of management structures, research and development, education, measures to improve land management and use, support for farming.

2. Funding programs aimed at solving individual tasks (support for livestock and crop production, compensation for part of resource costs, 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 an increase 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 is becoming a priority direction of agricultural economic policy.

The development of the agro-industrial complex is a priority direction of the economy of any type; in recent years, in connection with the liberalization of prices and the 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 noted. 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 of 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;

Determining 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 for agricultural producers who 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 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, will be promising forms of integration. large corporations - models of the agro-industrial complex, developing mainly at the expense of their own resources.

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The essence and composition of budget revenues
Budget revenues are part of the centralized financial resources of the state necessary for the performance of its functions. Budget revenues are monetary funds received free of charge and without return.

Tax revenues of the republican budget
The following tax revenues are credited to the republican budget: 1. profit tax; 2. tax on income; 3. value added tax; 4. excises; five

Non-tax revenues of the republican budget
Non-tax revenues of the republican budget include: 1. revenues from the placement of funds from the republican budget; 2.dividends on shares and income from other forms of participation

Tax revenues of regional budgets
The following tax revenues are credited to the regional budgets: 1. income tax with individuals, except for those calculated from income received from entrepreneurial activities;

Non-tax revenues of regional budgets
Non-tax revenues of regional budgets include: 1. revenues from the placement of funds from the regional budget - 100 percent; 2.dividends on shares and income from other forms of participation

Tax revenues of the budgets of the basic and primary levels
The following tax revenues are credited to the budgets of the basic level: 1. personal income tax; 2. tax on profits and income; 3.tax on real estate

Non-tax revenues of the budgets of the basic and primary levels
Non-tax revenues of the budgets of the basic level include: 1. revenues from the placement of funds; 2.dividends on shares and income from other forms of accounting

Non-tax revenues of the budget of Minsk
Non-tax revenues of the budget of the city of Minsk include: 1. revenues from the placement of funds; 2. dividends on shares and income from other forms of participation in capital; 3.doho

Forms of mobilizing funds to the budget
In all civilized states, the main methods of redistributing national income in order to mobilize state revenues are: 1. taxes 2. for

Planning budget revenues
Budget planning is the determination of the volume of the budget, its revenue and expenditure parts based on forecasts of indicators of socio-economic development of the Republic of Belarus and the corresponding

The economic essence of taxes. Specific purpose and role of taxes in budget revenues
Taxes are compulsory payments levied by law from enterprises and citizens that do not have an individually compensated nature for the taxpayer.

Characteristics of the current system of taxation of enterprises, organizations, population in the Republic of Belarus
Tax system - the totality of all taxes, methods and principles of their construction, methods of calculating and collecting taxes, tax control, established

The tax system of the Republic of Belarus is enshrined in the Tax Code of the Republic of Belarus
The tax system of the Republic of Belarus includes not only taxes directly, but also fees, duties, mandatory contributions. Article 8 of the Tax Code of the Republic of Belarus establishes

The main directions of further improvement of the taxation system in the Republic of Belarus
The development of a market economy is regulated by financial and economic methods - through the use of a well-functioning taxation system, maneuvering with loan capital and interest rates

Lecture 17
Non-tax revenues and receipts Tax payments form the bulk of budget revenues. In addition, there are non-tax payments and

The concept and role of state budget expenditures
The state, being the owner of budgetary resources, has the right to dispose of them, direct them to the development of the material and social sphere, cover national and other

Organization principles, methods and forms of public spending
The aggregate specific types government spending, closely interrelated, constitute a system of government spending. In the Republic of Belarus, the formation of the

Individuals
2.1. direct costs are budgetary allocations that are directly provided to individual citizens: grouped: - by population strata - their social affiliation

Methods for providing budget funds to finance the national economy
Budget expenditures on the national economy are directed to specific sectors, departments and are characterized by targeted content. The most common forms of budgetary

Financing of construction production
The most important component of state regulation of construction production in terms of new construction, expansion, reconstruction, technical re-equipment of existing projects

Financing the costs of developing market infrastructure
To finance programs, projects and events aimed at supporting and developing small business, republican and territory

Composition of budget funds managers
The main source of funds of budgetary institutions is allocations from the state budget. Expenses of a separate budgetary institution

Extra-budgetary funds of budgetary organizations
At present, publicly funded social organizations can attract additional resources from extrabudgetary funds received from types

Concept and principles of budget planning and financing
Estimated budget financing is a method of providing budget funds to business entities to organize their activities. Implementation of ra

The national education system of the republic consists of state and non-state educational and training institutions and includes:

The largest share in the expenditures of local budgets on education is occupied by expenditures on general education schools. General secondary education system

Features of planning and financing expenses for boarding schools
Boarding schools are general education schools where the functions of school and out-of-school education of children are combined. They are divided into the following types:

1. budgetary allocations - are the basis of state guarantees for the preservation, development and dissemination of culture: · for the implementation of basic activities; software

In 2007 in RB
Culture 124 503 855.0 0.4% Republic Culture and art 106 424 120.0 85% Cinemato

G. in RB
Culture 241 052 715.0 0.6% Resp & nbs

Program financing
State Program "Young Talents of Belarus" for 2006-2010 Decree of the President of the Republic of Belarus of May 10, 2006 No. 310, The main goals of the State Program

PROGRAMS OF REGIONAL IMPORTANCE
Regional program for the development of the cultural sector of the Vitebsk region for 2006-2010 \u003d 4801577 tr. Adopted by decision Vitebsk Regional Council of Deputies dated November 29, 2006 No. 227 "On the region

System of grants and state awards
Grant: 1. gratuitous, non-refundable provision of funds; 2.paid, subsidized government order to execute scientific research and development (used

Scientific activity should be understood as activities aimed at obtaining new knowledge about man, nature, society, technology and using this knowledge

Science is a specific area of \u200b\u200bsocial activity. IN modern conditions it became a decisive factor ensuring the development of scientific and technological progress, productive forces, the implementation

Social protection of the most vulnerable segments of the population
Social protection of the most vulnerable segments of the population, which include low-income citizens and families, women and children, youth and retirees, is a priority task for

Organization of pension provision
Pension security is the direction of material support for disabled citizens, which enjoys special attention in our society, since it affects the interests of

National expenses
As an equal member of the international community, the sovereign state of the Republic of Belarus bears the entire range of costs due to national statehood. To about

The development of the agro-industrial complex is a priority direction of the economy of any type; in recent years, in connection with the liberalization of prices and the 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 noted. 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 of 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;

Determining 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 for agricultural producers who 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 securities market 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.