Nkqubo imali State

nkqubo Fiscal - yinxalenye yomgaqo-nkqubo karhulumente lukho ngurhulumente. Icacisa nemigaqo ubudlelwane entsimini wezemali ekubunjweni lungeniselo mali, zonke iindleko zabo, ekuqhubeni ubudlelwane phakathi-mali. Lo mgaqo-nkqubo uchaphazela ngumlinganiselo kunye nobukhulu izibonelelo zemali, karhulumente oluyintloko, kugqiba isakhiwo kwenkcitho kunye nethemba lwabiwo-mali ukwenzela uphuhliso loqoqosho lwesizwe.

nkqubo weemali urhulumente lilawula bonke ubuhlobo kummandla wezemali, ezenzeka phakathi kwamashishini kunye karhulumente ngokusebenzisa iingeniso zerhafu ngexesha-nkqubo wotyalo-mali, ucwangciso mali inkcitho ngokubhekiselele kumacandelo aphambili.

Urhulumente ijolise uqoqosho ngokutshintsha ubungakanani kunye nesakhiwo eziyinkcitho karhulumente, irhafu kunye nempahla karhulumente, ezo izixhobo apho umgaqo-mali lwenziwa. eziphambili parameters zayo kuboniswa ekunyukeni kweebhajethi kwaye kusebenza njengesixhobo woLawulo lweMali kaRhulumente.

iinjongo zomgaqo-nkqubo neRhafu kulo nyaka-mali ezibhaliswe kwi Umyalezo lweBhajethi kwiNdibano Federal.

nkqubo Fiscal - kwicala seqhinga ukuthi ichaza amathuba lokuqulunqa kunye nokusetyenziswa emva yemali ukusombulula iingxaki ezinkulu kwezoqoqosho. Ngoko ke, kukho iinkalo ezintathu ezingundoqo nkqubo:

1. ingxenye Allocative. Oku kubonisa imfuneko ukunyenyisa indlela lemarike yommiselo kwezibonelelo zemali kwezoqoqosho ukuze kwandiswe ukusebenza imarike. Umzekelo, ingqokelela irhafu karhulumente kungathibaza imveliso yempahla engafunwanga kwimarike yamazwe ngamazwe kunye nokukhuthaza ukuveliswa kwezinto ezifana, leyo babe noncedo olukhulu.
2. ngxenye Distribution. Kuyinto ukutshintsha iziphumo lonikezelo yengeniso. Umzekelo: zombuso ukuqokelela irhafu kwi abemi ukusebenza inceda ukuhlawula izibonelelo kunye umhlala nokukhubazeka.
3. Icandelo sinjalo. Imisa impembelelo lwesilinganiso yoqoqosho olukhulu, umiselwa isixa irhafu, uhlahlo lwabiwo-mali, ubungakanani kwityala lemali lesizwe kunye nemeko ngokubanzi ngokwenkqubo yesikweliti.

Kufuneka kuqatshelwe ukuba imigaqo-nkqubo yobalo lwemibutho mali idlala indima ebalulekileyo mali zohlahlo. Ngelo kwishishini kuthatha isigqibo ngokusebenzisa itshati ye-akhawunti kunye neemfuno ezikhoyo lokuququzelela mali zohlahlo kule ndawo.

kwengxelo mali (njengoko kuchasene njengombutho yorhwebo) kunzima kakhulu ngakumbi. Inqanaba lokulawula ukusetyenziswa kwemali mali iphezulu kakhulu. Oko kulo mzekelo kumnika nkqubo accounting? It ikuvumela ukuba ukuqinisa iindlela ekhoyo of accounting, ezisetyenziswa ukusuka komnye unyaka ukuya komnye.

Ngokutsho isakhiwo-nkqubo yobalo-ibandakanya, amacandelo zombutho methodological kwaye njengezihlomelo kwisicwangciso umsebenzi ishedyuli akhawunti zokuhamba kunye Uluhlu lweendlela non-standardised wadala yi ngumbutho ngokwayo.