PROBLEMS OF REDUCTION OF BUDGETARY EXPENSES IN THE CONDITIONS OF CRISIS Usov K.P.
FSEI HPE Kemerovo State Agricultural Institute
ПРОБЛЕМЫ СОКРАЩЕНИЯ БЮДЖЕТНЫХ РАСХОДОВ В УСЛОВИЯХ КРИЗИСА Усов К.П.
ФГОУ ВПО «Кемеровский государственный сельскохозяйственный институт», г. Кемерово
Статья посвящена проблемам сокращения и оптимизации бюджетных расходов в условиях кризиса. В ней рассказывается о возможных методах сокращения расходов: пропорциональном сокращении, выявлении приоритетных расходов.
The theme of optimum distribution of budgetary resources always will be actual. Deficiency of the state or municipal budget is its natural state. Therefore to reduce deficiency, there is one of requirements for revealing of really necessary and superfluous expenses. The given theme has got the special importance in the conditions of crisis.
Last decade for budgetary system of the country was the period of growth of budgetary system resources. However the come crisis has generated new conditions of budgetary resources distribution. In the given conditions individuals of budgetary planning haven’t to distribute additional incomes, but they have to cut down expenses. The former experience of plan-standard budgeting (the budgeting focused on result) did not work in the given conditions.
Nowadays processes of simple economy are observed. But for the decision of this problem programme-target methods of management by budgetary expenses are not necessary. Moreover analyzing the expenses which became the objects of reduction, such as investment expenses, expenses for realization of target programs, granting of subsidies to regions and municipalities on infrastructure development, it is possible to say that planning of these expenses assumes application of programme-target methods of budgetary planning. However it is impossible to agree that only the economizing are anti-recessionary measures on optimization of expenses. Application of programme-target methods of budgetary planning is useful not only for distribution of additional resources, but also in the conditions of incomes reduction of the budget.
There is a necessity of working out of the toolkit allowing to estimate validity of existing expenses of budgetary planning individuals and potential of their reduction. The concept of the budgeting focused on the result and assuming distribution of budgetary appropriations proceeding from the priority of purposes on achievement of which budgetary financing and also tools priority of their achievement are focused can be put in a basis of working out of toolkit.
It is possible to reveal and rang the priority expenses through application of one of following approaches: proportional reduction of all expenses; division of expenses on socially significant and minor; revealing of priority expenses proceeding from the readiness of the individual of budgetary planning to refuse from expenses for realization of other own purposes.
The approach assuming proportional reduction of expenses of all main managers is based on the assumption that all spheres of budgetary financing are equivalent for a society, in spite of distinctions in the structure of expenses in various fields of activity. Applying proportional reduction of budgetary expenses of subjects of budgetary planning, it is possible to formalize their priorities, to reveal the hierarchy of expenses established by the individual of budgetary planning. Subsequently these priorities can be compared among themselves and if it is necessary corrective amendments can be introduced.
Socially significant expenses can be expenses proceeding from their priority and the importance for a society estimated directly by society. The most suitable tools for this purpose are sociological interrogations of the population for the purpose of revealing the level of population satisfaction by the quality of budgetary services and proceeding from those priorities which are stated by the respondent.
Such approach, unlike proportional reduction, assumes that spheres of budgetary financing such as education, public health services, housing and communal services, culture, social support and others have inadequate value for the population and level of quality satisfaction of rendered services is not the same. Accordingly the higher is the priority sphere, the less are the expenses on the given sphere.
The third approach is focused on revealing of priorities proceeding from the readiness of the budgetary planning individuals to refuse from expenses for financing of other expenses carried to the competence of the given individual. Here it is possible to applicate the following tools: the analysis of incomes use from enterprise and other activity bringing income; readiness of the main manager to reduce the operational expenditure for mobilization of means for payment of own cofinancing share; granting of budgetary credits for concrete target directions.
The prospect of 2010-2012 years is that regions and municipalities still have to reveal and cut down the expenses having a smaller priority in comparison with other expenses. In this connection application of the budgeting focused method on result remains also actual.
Literature:
1. “Finance” magazine №12, 2009.
2. “Finance and credit” magazine №1, 2009.
3. “Finance and business” magazine №11, 2009.
УДК 502:17.03
WHY DO WE NEED TREES? Pesnyak M.N.
FSEI HPE Kemerovo state agricultural institute Kemerovo
НУЖНЫ ЛИ НАМ ДЕРЕВЬЯ? Песняк М.Н.
ФГОУ ВПО «Кемеровский государственный сельскохозяйственный институт» г. Кемерово
В статье говорится о ценности деревьев, об их роли в жизни людей, которая отражается в языке и литературе и о нашей ответственности за сохранение деревьев на нашей планете.
The article tells about the value of trees, their role in our life which is traced through our language and literature and about our responsibility for conservation of trees in our planet.
The ancient philosophers asserted that for happiness it is enough to look at a tree.
Trees, nature are a precious gift done to everybody.
What did we do with it?
Nowadays only 9% of our Earth is covered with untouched forests.
Untouched forests are forests in an area of 500 km2 which were not damaged from human’s activities. In Africa there are only 12% of untouched forests.
Only 6, 4 % of the territory of Europe is covered with forests.
The territory of Amazonian region has reduced considerably. (4)
Deforestation and fires damage enormously the nature of our planet.
And all this has been made by humankind.
Certainly there is a group of enthusiasts witch try to restore the quantity of forests.
In USA for example, in Nebraska there is a special day when people plant trees.
They call it Arbor Day there.
In Kemerovo there is a tendency to cut down trees near the block of flats and replace them with flowerbeds.
These men don’t realize that they destroy the habitat of birds and they deprive themselves of beauty, fresh air and protection from pathogen substances.
In the period of 4 months one oak tree is capable to absorb 28 kg of carbonic dioxide;
The lime tree can absorb 16 kg;
The pine tree-10 kg;
The fur -6kg;
The poplar – 44 kg.
Coniferous absorb nearly 30-40 kg of dust and deciduous ones – nearly 68 kg.
Trees emit oxygen and phytoncides which reduce the level of pathogen microorganisms.
In the parks there are fewer microorganisms then in the streets of the cities. (1)
So trees are important and necessary for all of us.
But many people don’t think so.
Everybody remember the Chekhov play ‘The three sisters”.
Hostile to the main heroines their sister-in- law ordered to cut down the alley and to plant flowers instead.
In famous English novel “Mansfield-park” rich and dull owners decided to cut down a lime alley in order to “civilize” their estate.
Positives characters of Russian and European literature love nature and feel their close connection with it but negative ones are quite indifferent to the nature.
The humankind has a very close connection with a nature so that damage made to trees became harmful to man.
This connection is traced in our language. There are so many proverbs and sayings where trees are mentioned.
In the world culture there is a concept of a world’s tree or Arbor Mundi.
In Russian culture this Universal tree has been transformed into the Great Oak Tree in Buyan Island. The Universal tree is a symbol of the Endless Life, of the overcoming of death through the life.
In Russian spirituals verses there is a notion of Mother of Trees –cypress and its analogues-fur and juniper.
In R. Kipling’s story children meet the spirit of England which predicts them that he will live while oaks will grow in England.
The famous Russian philosopher Zenkovsky describing the fate of Russian children in emigration used such words as “faded plants”, “roots” and so on.
Plants look like at men but they are more helpless.
And when we want to cut down the tree we must remember that.
“For all his intelligence man in community behaves with a lack of respect for his environment that is both short-sighted and potentially suicided."(5)
Literature:
1. Mamedov N.M. “Ecology”. – M., 2005.
2. Mirkin A.N. “Russian’s ecology”. – M., 2006.
3. Popov A .“A mysterious world of Karelia” “The forest’s bulletin” №25, Sept 2004.
4. Mujchintin Vadim “The warm Arctic” “Knowledge is power“. – 2010. – №2.
5. Wisdom of the Centuries. – M., 2004.
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ИСПОЛЬЗОВАНИЕ ИННОВАЦИОННЫХ ТЕХНОЛОГИЙ В ОБРАЗОВАНИИ
Сборник докладов
региональной учебно-методической конференции
профессорско-преподавательского состава аграрных вузов
Сибирского федерального округа
(г. Кемерово, 8-10 июня 2010 г.)
Компьютерная верстка: Дементьев Ю.Н.
Оформление: Пакки А.И.
Редактор: Кособуцкая Р.А.
Подписано к печати 4.06.2010 Формат 84х108 1/32
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ФГОУ ВПО «Кемеровский государственный сельскохозяйственный институт, Информационно-издательский отдел
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