THE NOTION 'SOCIAL FINANCE' AND CHARACTERISTICS OF BUDGET AS ONE OF THEIR SUB-SYSTEM
https://doi.org/10.21686/2413-2829-2015-5-49-58
Abstract
Reforms being conducted in the country at the present time, which could change social institutions, and parameters, sharp attention to social problems on the part of organizations and management are connected both with new contexts of well-known notions and new neologisms. The article provides characteristics of finance in the context of socio-economics investigating two-way links between economic and social aspects of life. The new discourse in understanding finance is supplied with social aspect. Conceptualization of finance as a social category, whose nature is social even in its origin means that social characteristic is typical of all subsystems of financial relations and first of all, of state budget. The author analyzes allocation of budget funds from the federal budget for 2015-2017 by sectors of budget classification and draws a conclusion that all 14 sectors of expenditure of the federal budget are social and not only 5-11 sectors dealing directly with social and cultural expenses.
About the Author
Lyubov' Ya. Marshavina
Plekhanov Russian University of Economics
Russian Federation
Russian Federation
Doctor of Economics, Professor of the Department for Taxes and Taxation of the PRUE
36 Stremyanny Lane, Moscow, 117997, Russian Federation
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Review
For citations:
Marshavina L.Ya. THE NOTION 'SOCIAL FINANCE' AND CHARACTERISTICS OF BUDGET AS ONE OF THEIR SUB-SYSTEM. Vestnik of the Plekhanov Russian University of Economics. 2015;(5):49-58. (In Russ.) https://doi.org/10.21686/2413-2829-2015-5-49-58
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