Under budget funds, the object of public financial activity (financial government) should be understood as the value that arises and is redistributed in the process of social production and is expressed through the transactions of equivalent-value transactions of financial instruments in the form of the corresponding budget legal relations, through the exercise of budgetary powers, provided in the relevant budget (as a financial-planning act). This definition allows to reveal the essence of the notion of ”budgetary funds” that is not separate from its economic nature, as well as to form a legal definition through the link with the act on the budget and registration as the object of the relevant legal relationship. Funds are a derivative element of the organization of the value movement, since the use of the stock form of financial resources is due, first of all, to the limited financial resources of the state, the need to rank social needs in terms of importance, and secondly, through them, not only the regulatory but also the control function of finance, which is conditioned not so much by the property (economic) result of financial activity, but by the orderliness and regulation in one or another sphere of finance. Budgetary funds as a object of financial activity appear even before their „materialization” through financial instruments, and therefore the key importance in determining the feature of budgeting is not substantive (based on the ownership of a financial instrument), but the managerial link between the respective fund and funds.
Nov 4, 2020
May 28, 2020
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