Izabelo zebhajethi nokuzibophezela

Iningi lezinhlelo zokuthuthukiswa kombuso, kufaka phakathi okuqukethwe kwezinto ezisetshenziswa nguhulumeni ngokwayo, zenziwa ngokusekelwa kwemali engenayo yezimali. Ngendlela ejwayelekile kakhulu, ukwabiwa kwesabelomali kuyindlela enjalo, eqinisekisiwe ngokusayina komphathi wabo futhi yenzelwe ukuhlinzeka ngezinto ezibonakalayo kanye nobuchwepheshe nezomnotho ezinhlanganweni nezinhlelo zebhajethi. Lezi zinsiza zingabhekiswa ekukhiqizweni kwezinhlobo ezahlukene zokukhokha kubantu, uma kuziwa kubhajethi yombuso nezinhlangano nezinhlelo zebhajethi yombuso. Phakathi kwezindawo ezibaluleke kakhulu lapho isabelomali esabelwe khona:

- ukudluliselwa kwemithombo yezezimali kusuka kwelinye izinga likahulumeni kuya kwelinye, ukuqinisekisa ukusebenza kwezikhungo zamandla;

- izindleko zokuvuselela ukuqaliswa kwezinhlelo zenhlalo;

- izindleko eziqondiswe ukusekela imisebenzi nokuthuthukiswa kwamabutho ahlomile, ukuthengwa kwezikhali nemishini;

- ukuqinisekisa imisebenzi yezikhungo zikahulumeni ezixhaswe ngokuqondile kwisabelomali (ukulawulwa komthetho kanye nezinhlelo zamandla, imfundo kanye nezikhungo zezempilo, izinhlelo ezibhekiswe ezenhlalakahle, njll);

- ukubuyiswa kabusha nokuvuselelwa kwezinsiza ezidalwe kwisitoreji sombuso. Ngokusekelwe emisebenzini yabo eyenziwa emphakathini, ukunikezwa kwesabelomali kungathonya kakhulu isimo somnotho, isakhiwo salo, sakha ukulingana okwanele kokusabalalisa nokwabiwa kabusha kwezinsiza phakathi kwezifunda zezwe ngenhloso yokuthuthukiswa okuphumelelayo nokulinganayo. Njengomthetho, abathengi abakhulu balezi zimali yizinkampani, izikhungo nezinhlangano eziphethwe nguhulumeni futhi azikho imithombo eqinisekisiwe yezimali. Lezi zinsiza nazo zibhekiswe kulawo maqembu (izinhlangano zomthetho ezingezona impahla yombuso), kodwa okubandakanyeka kwisinqumo sezinhlelo zikahulumeni.

Ukwabiwa kwezibonelelo zezikhungo zesabelomali kuqhutshwa ngokuhambisana nokulawulwa kokuqondiswa kwezinto zokuxhasa imali noma elinye igunya elibhekele ukwabiwa okufanele kwemithombo yebhajethi kanye nokusetshenziswa kwabo okuhloswe. Ngakho, u-Art. I-289 ye-RF Budget Code, ibheka ukusetshenziswa kabi kwezimali zezimali zesabelomali njengesenzo esicala, esihlanganisa ekuqondiseni ukuxazulula izinkinga zezomnotho noma ezinye ezingabandakanywa ohlelweni lwesabelomali oluqinisekisiwe ngokomthetho nganoma isiphi isikhathi. Lezi zihlanganisa lezo zinsiza ezilandelayo:

- hhayi ukuqinisekiswa ngohlu lwebhajethi yomphathi, olusungulwe ngumthetho;

- awunaso isaziso sokwabiwa kwabo kumabhajethi;

- azihlanganisiwe, futhi aziqinisekisi ngokulinganisa okulinganayo kwezimali nezindleko, kuloluhlelo oluthile lwesabelomali noma iphrojekthi;

- asinaso esinye isisekelo somthetho sokuthola.

Konke ngaphandle kwalokho, izabelo zesabelomali, ezinikezwa ibhajethi kuwo wonke amazinga, zihloselwe kuphela. Ngakho-ke, ngisho nangokwinkimbinkimbi yenqubo yokuthola izimali zesabelomali, zonke izenzo ezinikezela izibopho zebhajethi kufanele zakhiwe kuphela ngesisekelo somthetho.

Ngokombiko weBhajethi weRussian Federation, isibopho sesabelomali siqondwa njengesibopho somkhandlu ophethe noma ophetheyo okufanele usebenzise izindleko zesabelomali ngokuhambisana nemigomo yomthetho webhajethi. Ngalo mqondo, lesi sibopho sibhekwa njengengxenye ebalulekile yomqondo obanzi wokubophezela kwezindleko, kodwa okungenayo imiyalelo eqondile emigomo kanye nemali yokukhokha.