Author:
S. N. Markov,
V. V. Presnyakova,
Omsk branch Financial University under the Government of the Russian Federation
Abstract:
The article deals with the theoretical aspects of formation and use of financial resources of public in-stitutions. The terms “financial resources of public institutions” depends on the composition of the institu-tion of financial resources. Formation of financial resources, budgetary institutions due to the following sources: grants, revenues from income-generating activities within the framework of the provision of ser-vices and sales, donations. Financial resources The main areas are: cover payroll expenses, services, pay-ment for work associated with the content of the institution of property; payment of taxes and other obliga-tory payments. The result of the study is to summarize the knowledge in the field of public institutions fi-nance. The results can be applied in practice with a view to the formation and use of financial resources of budget institutions. The author came to the following conclusions: there is no common understanding of what financial resources of public institutions; There are different classifications of use of facilities. One of the key problems is the use of financial resources, their effective use.
Keywords:
financial resources, budgetary institutions, the financial resources of public institutions, the subsidy.
