Inqubomgomo isabelomali State

inqubomgomo Fiscal - kuyingxenye inqubomgomo yentela bezingelwa uhulumeni. It ichaza izimiso of ubudlelwano emkhakheni ezezimali kwetinhlavu isabelomali izimali, izindleko zabo, enifeza nobudlelwano phakathi kwesabelomali. Le nqubomgomo ithinta olinganise kanye nosayizi imithombo yezimali, isimo eyodwa, inquma isakhiwo ukusetshenziswa kwezimali kanye amathemba isabelomali ukuthuthukiswa emnothweni kazwelonke.

inqubomgomo Fiscal isimo ulawula konke ubudlelwane endaweni ezezimali, okuyinto zenzeka phakathi amabhizinisi kanye isimo ngokusebenzisa ukuqaliswa eziqoqwayo phakathi inqubomgomo utshalomali, nokuhlela isabelomali izindleko maqondana nemikhakha kuqala.

Isimo olubhekiselwe umnotho ngokushintsha ubukhulu nokwakheka lechitfwa nguhulumende, intela kanye nempahla lukahulumeni, izinsimbi lapho inqubomgomo yentela selenziwe. nemingcele yayo oyinhloko ziyabonakala kwesabelomali futhi senze njengoba ngezimali zikahulumeni nokuphathwa ithuluzi.

inqubomgomo Fiscal imigomo ngonyaka kwezimali zibhaliswe uMlayezo Ibhajethi kuSigungu Federal.

inqubomgomo Fiscal - a ophusile ukuthi ichaza amathemba ukwakheka nokusetshenziswa alandelayo ezezimali ukubhekana nezinkinga ezinkulu zomnotho. Ngakho-ke, kukhona izindawo ezintathu eziyinhloko inqubomgomo:

1. ingxenye Allocative. Ikhombisa isidingo ulungise indlela emakethe wesi nezimali ezinkulu emnothweni ukuze ukwandisa nekusebenta emakethe. Ngokwesibonelo, iqoqo isimo intela ingase ilinganisele ukukhiqizwa kwezimpahla engaphiwanga emakethe yamazwe omhlaba kanye ukukhuthaza ukukhiqizwa kwezimpahla ezifana, okuyinto kunezimo okukhulu.
2. Distribution ingxenye. Kuyinto ukushintsha imiphumela distribution ingeniso. Isibonelo: inqubomgomo yentela ukuthi uqoqe izintela labantu abasebenza kusiza ukukhokhela izinzuzo kanye izimpesheni ukukhubazeka.
3. Uphiko sinjalo. Inquma umthelela yakhoibrium macroeconomic, kunqunywa inani izintela, isabelomali, usayizi isikweletu sezwe futhi isimo jikelele kohlelo credit.

Kufanele kuqashelwe ukuthi izinqubomgomo zokubalwa izinhlangano kwesabelomali udlala indima ebalulekile ezimali kwesabelomali. Ngesikhathi ibhizinisi kunqunywa usebenzisa ishadi-akhawunti kanye nezidingo ezikhona lenhlangano accounting kwesabelomali kule ndawo.

Ibhajethi ezimali (njengoba kuqhathaniswa inhlangano commercial) kunzima kakhulu kangakanani. Izinga ukulawula ukusetshenziswa kwezimali kwesabelomali iphezulu kakhulu. Ukuthi kuleli cala uyonika izinqubomgomo zokubalwa? It ikuvumela ukuba bahlanganise izindlela ezikhona accounting, ezisetshenziswa unyaka nonyaka.

Ngokusho isakhiwo kwenqubomgomo ezimali kuhlanganisa yenhlangano, izigaba methodological futhi tichibiyelo kuhlelo umsebenzi akhawunti ukuhamba komsebenzi isheduli kanye nohlu amafomu non-zifane adalwe inhlangano ngokwayo.