FINANCIAL RESOURCES OF A BUDGETARY INSTITUTION AS AN OBJECT OF ACCOUNTING
Abstract
Budgetary institutions perform an important function for society that cannot be performed by an individual. Such institutions include educational, cultural, medical, defense institutions, internal affairs bodies, bodies supporting the activities of the top state leadership, ministries, departments, state bodies of local self-government, etc.
The financial resources of a budgetary institution are a component of the state's financial resources, therefore the main source of such resources is a certain part of the gross domestic product.
The accumulation and distribution of the state's financial resources is carried out through the budget system of Ukraine in accordance with the Budget Code of Ukraine. Budgetary institutions are direct consumers of part of the distributed gross domestic product, which act as financial resources of a budgetary institution.
Taking into account the opinions of scientists and our own understanding of the essence of the financial resources of a budgetary institution, we can offer the following definition: financial resources of a budgetary institution are a set of funds of funds that come from budgets of different levels, in accordance with budget schedules, as a result of the redistribution of the total social product; come from the assistance of charitable organizations and from the implementation of permitted types of economic activities.
Structurally, the financial resources of a budgetary institution include: appropriations from the state and local budgets; income from the sale of products, works, services; income from the sale of assets; financial receipts; other income from exchange transactions; other income from non-exchange transactions.
To ensure control over the use of budget funds, it is important for employees of the accounting service of budgetary institutions to clearly understand the structure of financial resources, to study the regulatory framework that regulates all operations related to changing the structure of financial resources.
