Financial assets. Sources of their formation and effective use by the budget
Rubrics: SCIENTIFIC ARTICLES
Authors:
1.
Dagestan State University of National Economy
Type:
Article
Pages:
from 241
to 246
Status:
Published
Received:
04.05.2025
Accepted:
09.06.2025
Published:
09.06.2025
Subject area:
336.142
Language:
Russian
Keywords:
financial assets, cash, institution's cash register, personal accounts, income calculations, equity method, asset lease, source of financial asset formation, budgetary institution, government institution, autonomous institution
Abstract (English):
The article examines the sources of formation and effective use of financial assets by a budgetary institution. The article describes and classifies financial assets, which are represented as a specific type of ownership, consisting of: cash in the cash register of an institution; cash in personal and settlement accounts; deposits; securities; blocks of shares in other enterprises; units or equity interests in other enterprises; debtors' obligations to pay funds for services rendered or the damage caused; debtors' obligations to return previously issued funds. Next, the accounting accounts in budgetary institutions are defined, which are designed to keep records of financial assets, namely their analytics, which, in principle, determines the source of the formation of a financial asset. Having identified the main sources of financial asset formation, the main options for replenishment, as well as effective use in accordance with the trends of the budget process, such as the equity method, according to the Order of the Ministry of Finance of the Russian Federation dated October 30, 2020, and the lease of unused assets, were considered.
The article examines the sources of formation and effective use of financial assets by a budgetary institution. The article describes and classifies financial assets, which are represented as a specific type of ownership, consisting of: cash in the cash register of an institution; cash in personal and settlement accounts; deposits; securities; blocks of shares in other enterprises; units or equity interests in other enterprises; debtors' obligations to pay funds for services rendered or the damage caused; debtors' obligations to return previously issued funds. Next, the accounting accounts in budgetary institutions are defined, which are designed to keep records of financial assets, namely their analytics, which, in principle, determines the source of the formation of a financial asset. Having identified the main sources of financial asset formation, the main options for replenishment, as well as effective use in accordance with the trends of the budget process, such as the equity method, according to the Order of the Ministry of Finance of the Russian Federation dated October 30, 2020, and the lease of unused assets, were considered.
Keywords:
financial assets, cash, institution's cash register, personal accounts, income calculations, equity method, asset lease, source of financial asset formation, budgetary institution, government institution, autonomous institution
financial assets, cash, institution's cash register, personal accounts, income calculations, equity method, asset lease, source of financial asset formation, budgetary institution, government institution, autonomous institution
1. https://www.budgetnik.ru/art/103190-qqq-01-17-finansovye-aktivy-v-byudjetnom-uchrejdenii
2. https://www.consultant.ru/legalnews/11520/
3. Instrukciya po primeneniyu plana schetov buhgalterskogo ucheta byudzhetnyh uchrezhdeniy s izmeneniyami i dopolneniyami ot: 31 dekabrya 2015 g., 16 noyabrya 2016 g., 29 noyabrya 2017 g., 31 marta 2018 g.
4. Prikaz Minfina Rossii ot 31 dekabrya 2016 g. N 258n "Ob utverzhdenii federal'nogo standarta buhgalterskogo ucheta dlya organizaciy gosudarstvennogo sektora "Arenda"
5. Prikaz Minfina Rossii ot 30 oktyabrya 2020 g. N 254n "Ob utverzhdenii federal'nogo standarta buhgalterskogo ucheta gosudarstvennyh finansov "Metod dolevogo uchastiya"
