Leading and decisive role in the formation and development of the economic structure of any modern society is government regulation, carried out under the authority of the chosen policy. One of the most important mechanisms that allow the state to carry out economic and social regulation is financial mechanism- the financial system of the society, the main element of which is the state budget. Through the financial system the state forms centralized funds and influences the formation of decentralized funds, providing the opportunity to carry out functions of state authorities. The state budget, as the main means of mobilization and expenditure of resources of the state gives to political power a real opportunity to influence the economy, to encourage the development of priority sectors of the economy, provide social support to vulnerable population groups. Budget – an important prerequisite and a mean of reproduction process. By means of the budget conditions for implementation of social programs, ensuring safety of environment, stimulation of scientific and technical progress, maintenance of defense capacity, and performance of other state functions are created. Relevance of this course work is that the central place in the financial system of any country is the state budget – the largest pool of money that the government uses to finance its activities. At the expense of the state budget the army, police, non-productive sphere, apparat of state administration, a considerable part of health care contain. Also, the most importantly, with the help of state budget the state has impact on economic processes. The aim of the course work is to analyze the state budget as a key element of the financial system of society, the characteristics of essence of the state budget, the structure and components of budget system, functions of the budget and features of its formation and execution in the Republic of Kazakhstan. To achieve the goal of the course work the following objectives: * To study the theoretical essence of the concept, principles and structure of the state budget; * To study the functions of the budget;
* To study the budget deficit;
* To analyze the budget revenue and budget expense;
* Identify the problem of deficit of the state budget of the Republic of Kazakhstan. The object of this study is the state budget of the Republic of Kazakhstan. Subject of research: an analysis of statistical data on the dynamics of income and expenditure of the state budget of the republic of Kazakhstan. In writing the work educational and methodological grants on finance of domestic authors were used, and also analytical articles of periodicals were used. As legal base of the legislative regulations of the Republic of Kazakhstan, first of all, the Budget Code of the republic of Kazakhstan, Tax Code of the Republic of Kazakhstan, the laws of the national budget for the corresponding year served. The information base- statistical materials of Agency on Statistics of the Republic of Kazakhstan and the Ministry of Finance of the Republic of Kazakhstan for 2009-2011 years.
I. Basic concepts of the budget system of the Republic of Kazakhstan The central place in a financial system of any state is the budget system. It is a collection of different types of budgets, organized into a system, based on economic relations and legal norms. Budget system of Kazakhstan is based on the principles of unity, completeness, reality, publicity. 1. The unity of the budgets provided by using a single legal classification of the budget approved by the Ministry of Finance of Republic of Kazakhstan, and the unity of the monetary system. It is based on the interaction of the budgets through the redistribution of income. 2. The completeness of the budgets means a concentration in the budget of all financial operations of government and all incomes collected by it. 3. The principle of reality is necessary for prevention...