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Financial Analytics: Science and Experience
 

Distribution of principle of uniform treasury account on state social funds

Vol. 6, Iss. 33, SEPTEMBER 2013

Available online: 7 September 2013

Subject Heading: Public finances

JEL Classification: 

Polyakova O.A. PhD in Economics, Associate Professor, the Department of Public Finance, the Financial University under the Government of the Russian Federation
olgapol@mail.ru

Sedov V.S. Graduate Student, the Department of Public Finance, the Financial University under the Government of the Russian Federation
gabon88@mal.ru

In the article the problem of distribution of the principle of the uniform treasury account on the state social funds is considered. On the basis of the analysis of influence of evolution of monetary payments on the content of the principle of unity of cash desk, the international comparisons the conclusion that this process is the general tendency in the conditions of globalization and development of information technologies is drawn. The need of the accounting of specifics of budgets of the state social funds is proved when forming system of their execution in the conditions of introduction of treasury technologies that allows realizing advantages of the mechanism of social insurance.

Keywords: system, budget execution, public social fund, social insurance, management of public finance

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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