05789nam#a2200541#i#4500001000500000005001700005008004000022020002300062044000900085080006700094084006800161084003600229084004000265084004200305084010300347084007300450084004000523084004200563084010300605084005200708084006300760084003000823084008200853084016200935100007001097100008201167100007101249100006401320100007101384245004401455260004401499300001201543500161901555510012503174510016403299510017303463510017203636510021903808510018704027510015004214510022104364510021404585510014504799510014804944510010505092533003305197856001705230268620241123072630.6  20200312d2020####ek#y0engy0150####ca##$a978-5-369-01853-8##$axxu##$aЭкономика. Экономические науки. 33##$aФинансы. Денежное обращение. 65262bbk##$aФинансы. 38.02.062okso##$aЭкономика. 38.03.012okso##$aМенеджмент. 38.03.022okso##$aГосударственное и муниципальное управление. 38.03.042okso##$aЭкономическая безопасность. 38.05.012okso##$aЭкономика. 38.04.012okso##$aМенеджмент. 38.04.022okso##$aГосударственное и муниципальное управление. 38.04.042okso##$aФинансы и кредит. 38.04.082okso##$aГосударственный аудит. 38.04.092okso##$aФинансы. 7782tbk##$aФинансы. Денежное обращение. Кредит. 77812tbk##$aФинансовая наука. Денежные и налоговые теории. Кредитно-финансовые институты. 06.732grnti#1$aSemenova, Nadezhda Nikolaevna$aOgarev Mordovia State University#1$aArtemyeva, Svetlana Stepanovna$aNational Research Mordovia State University#1$aBusalova, Svetlana Gennad'evna$aOgarev Mordovia State University#1$aEremina, Ol'ga Ivanovna$aOgarev Mordovia State University#1$aMakeikina, Svetlana Mihajlovna$aOgarev Mordovia State University00$aState and municipal finance$cTextbook1#$aMoscow$bPublishing Center RIOR$c2020##$a345 p.##$aThe textbook reveals the theoretical and practical foundations of the organization of state and municipal finance. It examines the economic role and functions of the state, the current state of the state and municipal sectors of the economy, public finance management, the essence of the budget and state extra-budgetary funds, the organization of the budget process. Priorities and main directions of development of the budget structure and budget system of the Russian Federation, tendencies of development of sovereign funds of the state as a monetary resource are analyzed. Special attention is paid to the formation and implementation of the budget policy of the Russian Federation, the formation of inter-budgetary relations, trends in the development of public credit and public debt, the peculiarities of the provision of state (municipal) services and procurement. 
The content of the textbook meets the requirements of the Federal state educational institution IN the areas of bachelor's and master's degrees of the enlarged group of specialties 380000 "Economics and management".
The textbook is intended for students, postgraduates and teachers of economic and managerial areas of training, students of courses and faculties of qualification improvement, employees of financial authorities and persons independently studying state and municipal Finance.$astate and municipal finances, budget, budget structure, budget system, state extra-budgetary funds, inter-budgetary relations, state credit, state debt, sovereign funds, state (municipal) procurement, state financial control$a10.29039/01853-80#$aKonstituciya Rossiyskoy Federacii [Elektronnyy resurs]. — URL: http://www.consultant.ru/document/cons_doc_LAW_28399/.0#$aByudzhetnyy kodeks Rossiyskoy Federacii (BK RF) ot 31.07.1998 № 145-FZ [Elektronnyy resurs]. — URL: http://www.consultant.ru/document/cons_doc_LAW_19702/.0#$aNalogovyy kodeks Rossiyskoy Federacii (NK RF) ot 31.07.1998 № 146-FZ [Elektronnyy resurs]. — URL: http://base.garant.ru/10900200/a573badcfa856325a7f6c5597efaaedf/.0#$aFederal'nyy zakon ot 16 iyulya 1999 № 165-FZ «Ob osnovah obya-zatel'nogo social'nogo strahovaniya» [Elektronnyy resurs]. — URL: http://base.garant.ru/12116344/.0#$aFederal'nyy zakon ot 15 dekabrya 2001 № 167-FZ «Ob obyazatel'-nom pensionnom strahovanii v Rossiyskoy Federacii» [Elektronnyy resurs]. — URL: http://base.garant.ru/12125143/493aff9450b0b89b29b367693300b74a/.0#$aFederal'nyy zakon ot 29 noyabrya 2010 № 326-FZ «Ob obyazatel'-nom medicinskom strahovanii v Rossiyskoy Federacii» [Elektronnyy resurs]. — URL: http://base.garant.ru/12180688/.0#$aO Schetnoy palate Rossiyskoy Federacii: Federal'nyy zakon ot 05.04.2013 № 41-FZ [Elektronnyy resurs]. — URL: http://base.garant.ru/70353474.0#$aO nekotoryh voprosah gosudarstvennogo kontrolya i nadzora v finansovo-byudzhetnoy sfere: Ukaz Prezidenta RF ot 02.02.2016 № 41 [Elektronnyy resurs]. — URL: http://www.consultant.ru/document/cons_doc_LAW_ 193262.0#$aStandart vnutrenney organizacii kontrol'nogo meropriyatiya «Obschie trebovaniya k vnutrenney organizacii kontrol'nogo meropriya-tiya»: Utverzhden prikazom Federal'nogo kaznacheystva RF ot 01.03.2017 № 39.0#$aByudzhetnaya sistema Rossiyskoy Federacii: Uchebnoe posobie / Pod red. S.S. Artem'evoy. — Saransk: Izd-vo Mordov. un-ta, 2016. — 292 s.0#$aGosudarstvennye i municipal'nye finansy: Uchebnoe posobie / O.V. Malinovskaya, I.P. Skobeleva, A.V. Brovkina. — M.: KNORUS, 2016. — 488 s.0#$aMyslyaeva I.N. Gosudarstvennye i municipal'nye finansy: Uchebnik. — M.: INFRA-M, 2016. — 331 s.##$aThere is an electronic copy4#$ariorpub.com