of the Urals

Russian Journal of Agricultural Research

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Registration certificate: PI number 77-12831 on May 31, 2002
Subscription index in catalog «Russian Press» - 16356
ISSN 1997 - 4868 (Print)

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Journal is included in the list of VAK (from 25.09.2017), No. 291

ISSN 2307-0005 (Online)
Key title: Agrarnyj vestnik Urala (Online)
Abbreviated key title: Agrar. vestn. Urala (Online)

Аграрный вестник Урала № 03 (133) 2015


Беликова О. А. кандидат экономических наук, доцент Уральский государственный аграрный университет

Дворядкина Е.Б. доктор экономических наук, профессор Уральский государственный экономический унив

Арагилян И.В. магистр экономики, ассистент Уральский государственный экономический университет



 Structuring a financial system on an administrative-territorial sign allows allocating three of its levels: federal, regional and municipal. The structure of a regional financial system is a debatable question in this connection generalization of various points of view concerning structuring regional financial systems is given in article. Allocation in structure of regional social and economic system of the special financial and budgetary subsystem representing set of the centralized and decentralized monetary funds formed and used in the course of the financial activity of public authorities of the subject of the Russian Federation and local government resulting from functioning of the interbudgetary relations, on the one hand, and activity of the institutional units which are territorially localized in municipalities of the region, on the other hand is proved. Local budgets are an independent element of a regional financial and budgetary subsystem. Considering modern approaches to the municipal device, in structure of the majority of regional financial and budgetary subsystems in territorial aspect it is possible to allocate budgets of city districts, budgets of city settlements, budgets of municipal areas, budgets of rural settlements. It is expedient to unite budgets of municipal areas and budgets of rural settlements such collective concept as “budgets of rural territories”. The provision of budgets of rural territories in structures of regional financial and budgetary subsystems is analyzed.


rural territory, local budget, regional financial and budgetary subsystem, rural settlement, municipal area.


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