Financing of the agro-industrial complex. The agricultural lending system in the Smolensk region is represented by Sberbank of Russia, Rosselkhozbank, a branch of Vneshtorgbank, through representative offices that provide loans to the agricultural sector

The agro-industrial complex (AIC) occupies in the real sector of the economy special place: agricultural production and processing of agricultural raw materials are focused on meeting the basic needs of the population - in food, light industry products, pharmaceuticals, supplying people with other important products.

At present, the situation in the economy is such that, first of all and most often, one has to think not so much about strategic problems, not about the "program - maximum", but about the "program - minimum", purely tactical tasks, about specific measures to maintain the agricultural sector "on floating." Compared with other sectors of the economy, the agro-industrial sector, primarily agriculture, has the most unfavorable starting opportunities for the transition to market methods of management, adaptation to a market economy and its corresponding economic relations.

As a result of the ongoing financial and credit policy, agribusiness enterprises are in dire need of their own working capital, which today does not even cover the cost of minimal reserves.

An acute shortage of own working capital led to such negative consequences:

Using an extremely high share of the profits to form them;

Growth of mutual non-payments under contracts;

Reducing tax revenues;

Growth of arrears and debts to the budget.

According to sample surveys of farms, the degree of wear and tear of tractors, combines and trucks approached 50%. Farms are practically deprived of the opportunity to update obsolete and worn-out equipment.

After a repeated increase in prices and an increase in the cost of working capital production assets the need for additional capital for agro-industrial complex has sharply increased. The expediency of large investments is due to the seasonality of agricultural production, the need for seasonal stocks at enterprises.

Leaves much to be desired and credit policy Central Bank Russian Federation, which provides for credit restriction, i.e., a decrease in the volume of centralized loans with a simultaneous increase in the interest rate. This policy is particularly painful for financial condition agricultural enterprises, on the one hand, requiring credit financing due to their capital intensity, on the other hand, the impossibility of quick repayment of credit debt due to the seasonality of production.

In addition, the relative dispersal of financial potential over a large number of banks, as well as its relatively small total value, does little to concentrate efforts to change the situation of the agro-industrial complex for the better. Only a relatively small number of banks really and steadily work with the agro-industrial complex, the possibilities of which are far from unlimited. As a rule, banks have a relatively small amount of free resources, while the urgency of these resources does not match the needs of enterprises for long-term investments. The state with a constant budget deficit (at the federal and regional levels) was also unable to help the agro-industrial sector for a long time, and only in recent years began to take care of creating special funds (budgetary and non-budgetary) to support the domestic agro-industrial complex. The inflationary factor also has a negative effect: the funds allocated at the beginning of the year turn out to be insufficient by the end of the year to fully service the projects planned earlier.

Attempts by the state to independently lend to agriculture fail: the money either simply does not reach the agricultural sector, or is concentrated on the accounts of those recipients that were not provided for by the lending program. In addition, the level of repayment of agricultural loans is traditionally low, and the goal set to increase the production of a certain product or close the financial gap of a failed enterprise is never achieved.

The crisis of 1998 exacerbated the far from harmonious relationship between the financial sector and the agro-industrial sector. The debt, the volume of overdue loans have increased, the risks have increased, the threads of agrarians' confidence in the banking system have weakened. Credit and investment opportunities of banks have decreased even more. Some specific projects were under threat, especially in the field of introduction and development of new forms of economic relations and resource-saving financial technologies (in particular, leasing). At the same time, the crisis in a number of cases helped to take a fresh look at the nature of relations between the agro-industrial and banking sectors, to more realistically assess their quantitative and qualitative parameters.

The basis for the reform of the agrarian sector of Russia is the structural restructuring of agricultural production, in particular, through the creation of new organizational forms management - farms, small and medium-sized businesses. However, the development of these structures and the improvement of their efficiency are hampered by their limited access to financial resources.

In the context of the economic crisis, a sharp reduction in state support for agricultural production and social development of the countryside, the role of mobilization and use of their own resources by the small agricultural producers themselves, the rural population on the basis of mutual assistance, is enormously increasing, thereby putting the issue of restoring and all-round development of credit cooperation in agricultural production.

Farmers, other agricultural producers, enterprises processing agricultural raw materials, procurement, supply and other enterprises and organizations related to agricultural production, small and other entrepreneurs, as well as individual citizens participating with their money in the form of share contributions can become members of rural credit cooperatives. in the formation of credit resources.

The main content of the activities of rural credit cooperatives is seen in the mobilization of savings of members of the cooperative, the attraction of borrowed capital and the use of these funds to issue loans, primarily for production purposes, as well as to ensure settlements, while the possibility of using funds for the social needs of members of the cooperative is not excluded. .

Credit cooperatives in rural areas could be more effective tool distribution of state loans to agricultural borrowers, taking into account their joint and several liability.

In our opinion, at present, the creation of a system of rural credit cooperation should become one of the most important directions in the agrarian policy of the state.

Currently, an attempt to support rural credit cooperatives is being made by the Association of Peasant (Farmer) Households and Agricultural Cooperatives of Russia (AKKOR). On her initiative, the Rural Credit Cooperation Development Fund was created - a non-profit organization established to promote the development of the rural credit cooperation system in Russia as one of the most important areas for reforming the credit mechanism agro-industrial complex. The Fund is actively working to attract domestic and foreign investments for the development of rural credit cooperatives.

In the context of a production crisis and non-payments on Russian market export has become one of the means of survival of manufacturing enterprises and the preservation of jobs. The agro-industrial complex of Russia annually receives from 4 to 5 billion US dollars from it. Of the agricultural products, sunflower seeds, barley, wheat, and wool are in the greatest demand.

Export of agricultural products, with the exception of some of its types, is currently carried out at prices higher than domestic ones. Intermediary commercial structures, through which more than 70% of food products pass, buying agricultural products at cheap domestic prices, they sell it abroad at high prices, receiving significant income from this and not seeking to invest them in the development of the agro-industrial complex. Domestic producers lose significant financial resources from such transactions. In this regard, it is advisable to transfer the function of exporting products to credit cooperatives.

Among the opinions expressed regarding the improvement of the situation in the agro-industrial complex, the most correct, that is, the most pragmatic and corresponding to the realities, can be considered a tripartite approach to solving the financial problems of the agro-industrial complex. With this approach, an equal role belongs to the state, financial institutions, and producers of agricultural products. The main thing in it is the unification of their efforts and resources, as well as the optimal forms of such a connection. At the same time, the state ensures the formulation and consistent implementation of a structural agrarian and agro-industrial policy, the definition of priorities and its main principles, the guaranteed implementation of the relevant budget items and targeted programs, stimulates the accumulation of appropriate funds both within government structures and in financial institutions and agro-industrial enterprises.

For effective organization production of agricultural products, the state must provide guarantees to commodity producers in its sale at economically justified prices, as well as introduce quotas for agricultural products sold on the domestic market. Within the quotas in the budget, it is necessary to provide funds for the purchase of products Agriculture.

One of the forms of state support for the agro-industrial complex, as a special form of acquiring material and technical means, could be leasing. The analysis shows that modern level the development of leasing operations is completely insufficient (the needs of farms in equipment are satisfied by less than 10%). A feature of financial leasing of equipment in conditions of fairly high inflation rates is that neither the lessor nor the lessee is interested in a long leasing period, and therefore the leasing period is usually from 6 to 18 months.

Respectively, own policy development and expanded reproduction, economically justified programs and investment projects, as well as development plans and the accumulation of appropriate funds, should be prepared by manufacturers - agricultural enterprises. They should also take care of creating their own funding resources. A special role in coordinating efforts and forming funds for development and financing belongs to national and regional associations of agribusiness enterprises.

Financial structures within the framework of the credit and financial policy implemented by the Central Bank of the Russian Federation and the Ministry of Finance of Russia (with the participation of the Ministry of Agriculture and Food and other government departments responsible for structural, primarily agricultural and food policy), they develop their own schemes and operating models, taking into account the specifics of the industry, focused on provision of credit and financial services to the agro-industrial complex. During joint work at all levels, from federal to individual, they contribute to the development of optimal forms and methods of financing the agro-industrial complex, the search for sources of financing, the creation of conditions for the accumulation of the necessary funds and reserves, and control over the intended use of funds and the profitability of individual projects. It is with this tripartite approach that it is possible to mobilize reserves during the redistribution of funds, to achieve the strengthening of the investment potential of the agro-industrial complex at the expense of public funds. But, most importantly, with the help of a well-thought-out national agro-industrial policy, favorable initial conditions can be created for financing the complex through long-term loans and bank investments.

To ensure the sustainable development of the agro-industrial complex, an effective economic mechanism based on a combination of state regulation and self-regulation, pursuing a balanced price, financial and credit policy.

industry finance

TOPIC 3.2. FINANCE OF THE MAIN BRANCHES OF THE SPHERE OF MATERIAL PRODUCTION

1. Industry finance.

2. Finance of the agro-industrial complex (AIC).

3. Construction finance.

4. Transport finance.

Basic principles of organizing finance modern enterprises all branches of the NSR are united, which is due to the general laws of commodity production, the essence of money and monetary relations. The finances of industry occupy a leading place in the general system of finances of the national economy, since, firstly, industry produces the means of labor - the basis for the production of vital goods by man, Secondly, industry creates a large part of GDP and national income. Industry is the main part of the sphere material production. The principles and methods of organizing finance in industry underlie the organization and planning of finance in other industries (topics 2-4, 3-1, 3-3, 3-4).

All costs associated with the production and sale of products, industrial enterprises produce before they are reimbursed from the proceeds for sales of products. Therefore, enterprises have a need for funds to purchase the necessary raw materials, fuel, basic and auxiliary materials, to pay employees, etc.

largest specific gravity in the costs of enterprises are the costs of production. They consist of the costs associated with the use of fixed assets, raw materials, fuel, energy, labor, contributions to social and medical insurance, to the pension fund, the employment fund, etc.

The finances of enterprises of the agro-industrial complex (AIC) are an integral part of the finances of the sphere of material production. The enterprises operating within the framework of the agro-industrial complex include : SEC, farms, experimental bases, experimental fields, variety testing stations, plants processing agricultural products, repair and technical enterprises, logistics enterprises, construction companies etc. In industrialized countries, agriculture is subsidized not because it is unprofitable, but to preserve its capacity in case of unforeseen circumstances.

Agro-industrial complex - a set of industries involved in the production of agricultural products and bringing it to the consumer, includes industries that produce means of production (tractor, agricultural and food and mechanical engineering, repair of tractors and agricultural machinery, production of mineral fertilizers and chemical plant protection products, peat extraction, capital construction in the agro-industrial complex), agriculture (production of agricultural products and raw materials; this area includes: collective farms, state farms, farms, personal subsidiary plots of the population and forestry enterprises), industries of harvesting, processing and bringing agricultural products to the consumer (meat, dairy, flour milling , cereal, fish, feed industry, trade and public catering).

Stages of the reproduction process of the agro-industrial complex:

A) production of means of production;

B) Agricultural production;

C) Production of food and consumer goods from agricultural raw materials;

D) Production and technical maintenance of all stages of the reproduction process;

D) Realization of the final product to the consumer.

The peculiarities of the organization of finances of agricultural enterprises are due to three factors: the peculiarities of agricultural production, the intersectoral nature of relations in the agro-industrial complex, and the use of various forms of ownership in the agro-industrial complex.

Features of the organization of finance of the agro-industrial complex associated with the characteristics of agricultural production:

1. The main means of labor is land, which is not depreciated (does not participate in the formation of the cost of production). The unequal level of fertility and the location of the land create conditions for obtaining a differentiated income (differential rent). Preparation of land for use often requires large capital expenditures (liming, reclamation, etc.), which, as a rule, are beyond the power of one enterprise and are usually carried out from the state budget.

2. Biological objects (plants and animals) are used as objects of labor. The process of growing plants and animals, which is practically impossible to speed up. This leads to a slow turnover of working capital (in crop production it is equal to a year) and leads to uneven receipts. The financial result of the activity can be determined only at the end of the year. Mismatch in time of cash receipts and necessary expenses determines the large role of borrowed sources of financing.

3. The result of activity strongly depends on natural, climatic conditions (climatic zone, season, weather, natural disasters, etc.). This causes: a) the mandatory nature of most types of work in terms of time and timing (delay or failure to complete them leads to losses), b) the need to create in-kind and monetary reserve funds, to carry out compulsory insurance of property, crops, animals, perennial plantings. By the beginning of the work period, full security of material, labor and financial resources is required.

4. Animals (working cattle) are used as a means of labor, the reproduction of which (young animals rearing) is most often carried out directly in the agricultural enterprise itself. For productive livestock used for young animals, depreciation is not charged and its value is not transferred to the cost of production. Depreciation is charged on working livestock.

5. A significant part of the products produced is used for the enterprise's own needs (in on-farm circulation), that is, it is not sold to the side (young livestock, seeds, feed for livestock, manure for fertilizing fields, etc.) and does not take the form of money.

6. Food prices, as essentials, are inelastic.

7. The strategic importance of agricultural products for the security of the country.

The level of prices for foodstuffs (bread, meat, milk, etc.) cannot be determined only by supply and demand, as for other goods.

The state regulates prices for agricultural products. When they grow excessively, it limits prices, and when they fall sharply (for example, due to a large harvest), it supports agricultural producers by purchasing their products.

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FEDERAL AGENCY FOR EDUCATION

NIZHNY NOVGOROD STATE UNIVERSITY

them. N.I. LOBACHEVSKY

Faculty of Management and Entrepreneurship (Sormovo branch)

specialty: "Finance and credit"

discipline: "Budget system of the Russian Federation"

COURSEWORK

on the topic: " Financingagro-industrialcomplexfrom the budget"

Completed:

student gr. 12s562-08

distance learning

Ivleva A.I.

Checked: Yashina N.I.

Nizhny Novgorod 2010

Content

Introduction
Conclusion
List of used literature

Introduction

The role of agriculture in the economy of a country or region shows its structure and level of development. As indicators of the role of agriculture, the share of those employed in agriculture among the economically active population, as well as the share of agriculture in the structure of GDP, is used. These figures are quite high in most developing countries, where more than half of EAN is employed in agriculture. Agriculture there follows an extensive path of development, that is, an increase in production is achieved by expanding the area under crops, increasing the number of livestock, and increasing the number of people employed in agriculture. In such countries, whose economies are of the agrarian type, the indicators of mechanization, chemicalization, melioration, etc. are low.

The agriculture of the developed countries of Europe and North America, which have entered the post-industrial stage, has reached the highest level. In agriculture, 2-6% of EAN are employed there. In these countries, the "green revolution" took place in the middle of the twentieth century, agriculture is characterized by a scientifically based organization, increased productivity, the use of new technologies, agricultural machinery systems, pesticides and mineral fertilizers, the use of genetic engineering and biotechnology, robotics and electronics, that is, it is developing on an intensive path.

Similar progressive changes are also taking place in industrial countries, but the level of intensification in them is still much lower, and the share of people employed in agriculture is higher than in post-industrial ones.

At the same time, in developed countries there is a crisis of food overproduction, and in agrarian countries, on the contrary, one of the most acute problems is the food problem (the problem of malnutrition and hunger).

financing agro-industrial complex budget

Russia has historically been an agrarian country and one of the largest producers and exporters of agricultural products. The agricultural sectors of the country are diverse: the production of grain crops, animal husbandry, vegetable growing and much more. However, over the past few decades, the country has begun to act as an importer of agricultural products. Rural problems are one of the most pressing in modern economy Russia.

The subject of the study of the course work is the financing of the costs of the agro-industrial complex.

The purpose of the work is to study the role of the budget in financing the agro-industrial complex.

Work tasks:

1. analyze the role of agriculture in the country's economy;

2. to study the sectoral structure of agriculture;

3. consider costs budget system for the development and maintenance of the agro-industrial complex;

4. analyze the effectiveness of the use of budget funds.

Scientific base. The theoretical and methodological basis of the study are the fundamental provisions of modern economic theory, a systematic approach to the study of the studied socio-economic phenomena and processes in the Russian economy, the works and developments of leading agricultural economists. The work uses the provisions contained in Russian laws, Decrees of the President of Russia, other government and normative documents, as well as materials of all-Russian and local statistics published in the press.

1. Agriculture in the system of the country's economy

1.1 Features and role of agriculture in the country's economy

From the very beginning of the colonial period, agriculture played a major role in the economy. The agricultural economy was based on large holdings producing a single export crop and dependent on the productivity of slave labor. Since the cultivation of sugar cane in the 16th century, the economic development of the country has been constantly dependent on ups and downs in agriculture. Cotton, cocoa, rubber and coffee followed sugar cane.

The 1970s were characterized by a general increase in the number of exported agricultural products. The volume and variety of agricultural products in the form of semi-finished products and finished products has increased significantly, thanks to government incentives for the production of finished products.

Agriculture in the 1980s continued to play a significant role in the country's economy, but individually, agricultural crops, such as sugar, coffee, and rubber, ceased to play a dominant role. Through financial incentives and concessional lending, the Federal Government promoted more efficient agriculture. In addition, efforts were made to control the migration of the rural population to urban areas: benefits were extended to the countryside, rational plans for agrarian reform were adopted, small-scale, still unprofitable, agricultural production was stimulated, and, in general, the quality of life in the areas improved. remote from major centers.

From 1980 to 1992, agricultural production grew (38%) at a faster rate than population (26%). This allowed Brazilian producers to produce more, not only for the domestic market, but also for export.

Agriculture occupies a special place in the economy of any country and has a number of features. The most important of them is that the conduct of production is organically connected with the use of land and the natural environment; while the land is the main means of production. Agriculture is based on the use of biological factors of plants, which predetermines the discrepancy between the period of production and the working period. Agriculture largely depends on the still manageable climatic and weather conditions, and is characterized by a large territorial dispersal of production; in agriculture, to a greater extent than in other industries, products are used in the reproduction process own production(seeds, feed, etc.). That is, the level of development of agriculture largely determines the level economic security countries. It is difficult to find another branch of the economy that would have such a wide and diverse impact on the economy, social relations and the state of the environment.

In agriculture, there is a high need for constant investment with a relatively low return on assets. Moreover, this trend increases with the transition to industrial methods and with the development of the intensification of the industry. This is due to such features of agriculture as a large dispersal over the territory, the seasonal nature of the production and use of equipment, etc. big investment into the ground (reclamation, drainage, etc.) with a relatively low return. Without state intervention, it is impossible to solve the problems of maintaining agricultural production at the proper level.

The increase in the investment needs of agriculture during the transition to industrial methods of production significantly limits reproduction in the industry and leads to a decrease in the income level of the population employed in agriculture. If only market forces operate, the income level of the rural population will be significantly lower than in the city. To smooth out these disproportions, the intervention of state forces is required. And here the most acceptable principle is the parity of incomes of the rural and urban population, through a set of measures, such as taxation, state support for the pension service, promotion of development in countryside industry and employment opportunities. State funding for the development of rural industrial and social infrastructure is also important.

Table 1.1 Structure of the Russian economy in 2010, %

1.2 Sectoral structure of agriculture

The agro-industrial complex (AIC) is an important part of the country's production potential. About 43% of people employed in the sphere of material production are concentrated in it. The main tasks of the agro-industrial complex are to achieve sustainable growth in agricultural production, reliable provision of the country with food and agricultural raw materials. Agriculture is the leading branch of the agro-industrial complex.

It is planned to significantly increase gross agricultural output and raise labor productivity. The growth rate of gross output in the coming period will exceed the growth rate of capital investments and material and technical resources. The way to solve these problems is to accelerate the introduction of the achievements of scientific and technological progress, the transition to intensive methods in plant growing and animal husbandry.

The basis of agriculture and the agro-industrial complex as a whole is crop production with its sub-sectors: field farming, horticulture, viticulture, vegetable growing and animal husbandry, which include cattle breeding, pig breeding, sheep breeding, poultry farming, pond fish farming, fur farming, beekeeping, etc.

To ensure a sustainable supply of the population with all types of high-value foodstuffs, a certain correlation is planned in the development of individual branches of animal husbandry. The main direction of increasing meat resources is the growth of beef production. Therefore, cattle breeding is intensively developing, measures are being taken to increase the production of beef through the intensive cultivation and fattening of young beef cattle.

Crop and animal husbandry are closely related and seem to complement each other. Crop production supplies fodder to animal husbandry, and animal husbandry provides valuable organic fertilizer needed to restore soil fertility. These industries occupy the largest share in the structure of marketable products.

Additional industries, like the main ones, produce marketable products, but on a relatively small scale. They are usually created for the processing of agricultural products.

The agro-industrial complex of the Russian Federation is a complex of industries that have close economic and production relationships, specializing in the production of agricultural products, their processing and storage, as well as providing agriculture and the processing industry with the means of production.

There are three areas in the structure of the agro-industrial complex. The first is the industries that produce the means of production for agriculture: tractor and agricultural engineering, engineering for animal husbandry and fodder production, the production of land reclamation equipment, mineral fertilizers, rural industrial construction, the feed and microbiological industries that serve agriculture, etc. The second is agriculture ( agriculture and animal husbandry) and forestry. The third - industries processing agricultural raw materials: food, light industries associated with the primary processing of flax, wool, as well as industries that provide procurement, storage, transportation and sale of agricultural products.

In the structure of the agro-industrial complex of Russia, agriculture is the main link. It produces over 48% of the volume of agricultural products, has 68% of the industrial fixed assets of the complex, it employs almost 67% of those working in the industrial sectors of the agro-industrial complex. In developed countries, the main role in the creation of the final product belongs to the third sphere of the agro-industrial complex. For example, in the United States, the share of processing and marketing industries accounts for 73% of agricultural products, agriculture provides only 13%.

Balanced development of all parts of the agro-industrial complex - necessary condition solving the problem of providing the country with food and agricultural raw materials. Currently, the poor development of the processing industries of the agro-industrial complex, the production infrastructure of the complex lead to huge losses in agricultural products.

1.3 Sources of finance for agriculture

Agricultural production is associated with biological and natural processes, is directly dependent on climatic factors, involvement in the production of man, land, plants, animals, fixed and circulating capital, diverse in composition and purpose, and is a very complex form. economic activity.

At the same time, regardless of nationality, level of development, forms of ownership, methods of its organization, agriculture has its own specific features inherent only to it, which significantly distinguish it from all other sectors of the national economic complex. These features are most significantly manifested in a market economy with free competition and insufficient state regulation of ongoing processes. As a result, in most countries of the world not only the need for state regulation of agriculture has been recognized, but also specific legislative acts have been adopted, on the basis of which effective directions and programs have been developed that ensure the sustainable development of not only agricultural industries, but also all areas of activity and living conditions. rural population.

In Russia, state support for agriculture appeared during the reforms of 1861. In the manifesto on the emancipation of the serfs of Russia, in its appendices, and other legislative acts, not only the procedure for carrying out reforms was determined, but also a certain state support for the peasants in allocating their own land.

Financing of agrarian reforms took place in several directions: for the maintenance of land management organizations, for helping peasants with land management, and concessional lending. So, for peasants in the transition to new forms of land use, long-term interest-free loans were issued for the purchase of agricultural implements and seeds; fireproof construction; development of handicraft industry; "unconditional priority to agriculture at the expense of the whole society".

In 1907-1910, a whole range of measures was developed to provide material support for the resettlement of peasants in the eastern part of the country. The settlers were given significant assistance to compensate for the costs of resettlement and settling in new lands.

In the USSR, state support for the agricultural sector in the most consistent form took place in state farms. These farms were state-owned. Prices for products supplied to the state, as a rule, did not ensure cost-effective production. At the same time, the farms needed technical re-equipment, development social sphere. The funds necessary for their normal economic activity came to them through budget financing. The system of budget financing became more complicated and improved, and in the 1970s and 1980s it extended to collective farms.

At the expense of the state budget, such industries as industrial poultry and pig breeding, greenhouse farming, and rice growing on new lands were created in the agricultural sector of the economy.

With significant support, and in many cases completely at the expense of the state budget, livestock buildings and complexes, mechanical workshops and machine yards, drying and storage facilities, kindergartens, housing were built, land reclamation, cultural and technical work, etc. were carried out.

Thus, the state, with the help of budgetary funds, especially in the 80s, sought to raise the financial, economic and social status Agriculture.

If we talk about the efficiency and effectiveness of the allocation of these funds, the following should be noted.

In the pre-reform period, agricultural production grew at a rate that outpaced population growth. Grain production during this period increased 1.5 times, meat - 2 times, milk - 1.6 times, eggs - almost three times. By the end of the 1980s, the country was among the top ten most prosperous countries in the world in terms of the level of nutrition of the population.

At the same time, it should be noted that the problems of agricultural development, the problems of providing the country with food constantly arose in the Soviet era.

In 1990 average level the profitability of agricultural enterprises was 37 percent. The share of unprofitable total number farms - 2.8 percent. The level of remuneration in agriculture was 93% of the level of remuneration in industry. Due to the more rapid development of the social sphere in the countryside, there has been a reduction in the gap between the social conditions of life in the city and the countryside. After the protracted crisis of the 1990s. Since 1999, the state of affairs in the agricultural sector has stabilized, and in recent years there has been an increase in production, and in some areas it is significant. In 2000-2005 production volumes increased: agricultural - by 25.3%, food - by 42%. However, the financial performance of agricultural enterprises remains low. Thus, the level of profitability of agricultural production increased from 6.4% in 2000 to 7.6% in 2005, while the share of unprofitable farms decreased from 53% to 42%, respectively. A positive impact on the growth of agricultural production will have an increase in investment. The largest increase in investments in agriculture, observed in 2006-2007, is the result of the implementation of the priority national project "Development of the Agro-Industrial Complex". In 2008-2012, the growth of investment in agriculture should continue.

Table 1.2 Agricultural production.

2. Analysis of budget expenditures for financing the agro-industrial complex

2.1 Expenses of the budgetary system for the development and maintenance of the agro-industrial complex of Russia

In 2009, 90.7 billion rubles were provided for state support of agricultural production in the form of subsidies. As of January 1, 2010, 100.0% of the annual limit was financed, of which: subsidies to reimburse part of the cost of paying interest on investment loans received for up to 10 years, in the amount of 41.32 billion rubles (100.0 %); subsidies for the development of small forms of management in the agro-industrial complex - 5.98 billion rubles (100.0%); subsidies for reimbursement of part of the cost of paying interest on loans received for a period of up to 1 year - 16.65 billion rubles (100.0%); subsidies received for the development of industrial fish farming - 120.0 million rubles (100.0%); subsidies to support crop production - 4.49 billion rubles (100.0%), of which subsidies to compensate for part of the costs of insuring crops and perennial plantings - 2.49 billion rubles; subsidies to support livestock - 5.74 billion rubles (100.0%); subsidies to support economically significant regional programs - 6.55 billion rubles (100.0%); subsidies for the development of consulting assistance - 188.37 million rubles (100.0%); within the framework of the Federal Target Program "Preservation and restoration of soil fertility of agricultural lands and agrolandscapes as a national treasure of Russia for 2006-2010 and for the period up to 2012" compensation of part of the costs for the purchase of chemicals - 9.69 billion rubles (100.0%) .

Besides:

within the framework of the FTP "Social development of the village until 2012": for co-financing of objects capital construction state property of the constituent entities of the Russian Federation (capital construction facilities of the property of municipalities) was provided - 3.58 billion rubles, financed - 3.58 billion rubles (99.9%), for subsidies to the budgets of the constituent entities of the Russian Federation for the implementation of measures to provide housing citizens of the Russian Federation living in rural areas provided for - 4.52 billion rubles, 100.0 percent financed;

to provide subsidies for complex compact development rural settlements it was provided - 846.81 million rubles, 100.0 percent were financed;

6.15 billion rubles were provided for the implementation of the measures of the Federal Target Program "Preservation and restoration of soil fertility of agricultural lands and agrolandscapes as a national treasure of Russia for 2006-2010 and for the period up to 2012" (with the exception of compensation for part of the costs of purchasing chemicals) 6.15 billion rubles were provided , financed 100.0 percent;

The federal budget allocated 45,825.47 million rubles for the contribution to the authorized capital of OJSC "Rosselkhozbank" - 45,825.0 million rubles.

February 9, 2010E. Skrynnik: By the beginning of spring field work, agricultural enterprises received state support in the amount of 30 billion rubles.

On February 9, the Minister of Agriculture of Russia Elena Skrynnik signed with the governors of the Tambov, Novgorod, Rostov, Orenburg, Kurgan, Amur regions, the Republics of Kabardino-Balkaria and Mordovia, the Krasnodar Territory the first agreements on the provision of subsidies to support agricultural production and social development villages.

"For the first time we are signing agreements with the heads of the subjects to increase the responsibility of the regions for the implementation of the State Program indicators, and we are doing this 2 months earlier than in previous years," Elena Skrynnik stated.

"This year, we took into account the wishes of the regions and reduced the burden on local budgets for co-financing the State Program from 50 to 35%," the minister added.

According to E. Skrynnik, in February the regions will receive 13.2 billion rubles, including 11.5 billion rubles to support agricultural production and 1.7 billion rubles to social development of the village. In March, another 17 billion rubles were sent to the regions, in total - a third of the entire annual limit. "Thus, agricultural enterprises will receive subsidies 2 months earlier, by the beginning of spring field work," the minister said.

In total, in 2010, 107.6 billion rubles were allocated from the federal budget to support the agro-industrial complex, of which 79.3 billion rubles were allocated to subsidize the interest rate on loans.

The minister stressed that this year funding will be continued not only for existing, but also for new ones. investment projects. In 2010, it is planned to implement new investment projects in such areas as meat and dairy farming, primary processing of milk and meat, construction and modernization of sugar factories, primary processing and storage of grain for a total amount of more than 163 billion rubles. "These are credit resources that we will be able to subsidize," Elena Skrynnik said.

2.2 State lending to the agrarian sector of the economy on the example of the Smolensk region

The development of the agrarian sector of the economy is largely due to the stable financial and economic condition and creditworthiness of rural producers. However, most farm (peasant) farms, large and medium-sized agricultural enterprises have losses, cannot receive loans to finance investment and innovation activities Therefore, the role of state lending to agriculture is increasing. The financial and then economic crises in Russia predetermined the need for state regulation and support, as well as control of credit relations in the agricultural economy.

State regulation of financial and credit relations is expressed in the provision of subsidies and compensations, direct financing of programs to support and develop the social sphere of the village, budget loans (short - and long-term). The process of state lending can also include deferrals, installment payments for the payment of taxes and tax credits.

The authorized bank is Rosselkhozbank, which has a special status of a state agent for servicing the agro-industrial complex. Its tasks are the development of credit relations between the bank and borrowers (rural producers, enterprises processing agricultural raw materials), providing medium and long-term financial resources for the modernization and renewal of the material and technical base of agriculture. Rosselkhozbank is one of the five largest banks in Russia. It has representations in 78 regions of the country, about 1700 branches.

It can be stated that in Russia a system of lending to the agrarian sector of the economy is being formed both at the federal and regional levels - branches of the Russian Agricultural Bank in the regions of Russia.

Particular attention is paid to the creation of a credit network at the district level. Rosselkhozbank branches are present in 1410 districts and 446 municipalities and rural settlements. All district offices and regional branches of the bank operate on the principles of self-sufficiency. Under the chairman of the board of the bank, a Council of Heads of Regional Branches and a Council of Office Managers were created.

Rosselkhozbank strives to get the maximum profit from banking activities. That is why, and also because of other factors of an internal and external nature, he does not fully fulfill state functions, which are called upon to become fundamental for him, - the conductor of methods of state regulation of measures to finance rural producers.

Rosselkhozbank's credit relations with potential borrowers are built on the basis of an assessment of the creditworthiness of the latter. The methodology for assessing the creditworthiness of agricultural enterprises is identical to the methodology for assessing the creditworthiness of industrial enterprises, trade organizations and other industries economic activity, that is, there is a formalism in credit relations: the specifics of agricultural production, its seasonality, a long production cycle, slow turnover rates, time mismatch are not taken into account production costs and sales of products, dependence on external factors.

It should be noted that the instability of economic instruments (prices, refinancing rates, exchange rates, etc.) is high in Russia. This significantly complicates the management of the banking sector as a whole and individual banks. Instability has become the main crisis factor in the investment and current economic activity of enterprises in the agricultural sector, as the risks of investing in production, capital-intensive investment projects have sharply increased. At the same time, there was a chronic shortage of "long liabilities" needed to place funds in investment projects.

Today, an economic environment has formed that orients banks to derive income not from lending to enterprises and the population, but exclusively from speculative operations. The institutional and legal problems faced by banks and other financial institutions have given rise to undesirable motivation for their activities, leading to risky behavior at best, and illegal activities at worst. Under such conditions, it is very problematic to achieve a balance of interests of the bank as a state agent and as a credit institution.

The agricultural lending system in the Smolensk region is represented by Sberbank of Russia, Rosselkhozbank, a branch of Vneshtorgbank, through representative offices that provide loans to the agricultural sector of the economy, the provision of borrowed funds from banks themselves and budget loans.

Analysis financial results activities of large and medium-sized agricultural enterprises of the Smolensk region showed that in 2008. there were 77 unprofitable organizations, in 2009 - 17 out of 216. At the same time, losses per one enterprise in 2008 reached 1475 thousand rubles, in 2009. - 6590 thousand rubles.

An assessment of the creditworthiness of borrowers in the agricultural sector shows that agricultural enterprises have a high level of debt load. Their accounts payable far exceed their accounts receivable. The overdue accounts payable of organizations of the Smolensk region in the agrarian sector of the economy in 2008 amounted to: suppliers - 236 million rubles, to the budget - 76.3 million, for payments to state non-budgetary funds - 59.4 million rubles.

Analysis of lending to the agrarian sector of the economy of the Smolensk region in 2006-2007. (pre-crisis years) and in 2008 (the beginning of the crisis) to a certain extent made it possible to formulate the features of credit relations in the conditions of the economic crisis. This is a decrease in the provision of borrowed funds to agricultural organizations from 1053 million rubles. in 2006 to 958.5 million in 2007 and to 649.5 million rubles. in 2008 there is a decrease in the size of outstanding loans. So, if in 2007 they amounted to more than 70 million rubles, then in 2008 they decreased to 66 million rubles.

All this leads to an increase in short-term loans. Thus, in 2008, short-term bank loans increased to 1,013.2 million rubles, or almost 3 times compared to 2007. In 2008, the amount of borrowings from the federal budget decreased, which increased the burden on rural producers, that is, the decline in the profitability of agriculture during the crisis was accompanied by a decrease in its state support.

Of particular concern is the increase in the receipt of borrowed funds secured by property: in 2007 - up to 2255.8 million rubles, in 2008 - up to 3010.2 million rubles. It can be stated that almost all the property of rural producers of the region is pledged to banks.

For 2005-2009 the size of lending support at the expense of regional funds increased. In 2009, subsidies for reimbursement of part of the interest rates on commercial loans attracted by agribusiness enterprises amounted to 103.2 million rubles, attracted for the implementation of investment projects - 90 million, for the purchase of livestock - 3.7 million rubles.

An analysis of the structure of lending to agricultural enterprises, peasant (farm) households, personal farmsteads of the Smolensk region allows us to note that the main share of financial resources was provided to agricultural enterprises, to a lesser extent peasant (farm) households and households used loans.

In 2009, 1,012.6 million rubles were provided to farms of all categories, which is less than in 2007 (1,325.6 million). Of these, the funds of the Smolensk branch of the Savings Bank of Russia amounted to 178.4 million, the PRF of the Russian Agricultural Bank - 834.2 million rubles. A large share of financial resources was also provided to agricultural enterprises, to a lesser extent, loans were used by farms and households. The main creditor of rural producers remains the Russian Agricultural Bank, which provided a loan of 646.5 million rubles to agricultural enterprises, 45.2 million to peasant (farm) enterprises, and 47.1 million rubles to household households.

It should be noted the increase in the size of lending by the Smolensk branch of the Savings Bank of Russia and the withdrawal from the lending sector of the branch of Vneshtorgbank, the leading role of the Russian Agricultural Bank in monetary relations with rural producers.

A positive trend before the crisis was an increase in the share of long-term credits and loans in the total volume of credit resources received by agricultural organizations. However, loans were mainly received by economically strong organizations, therefore, disproportions arose in the development of agriculture in the Smolensk region.

Based on the analysis, it can be stated that the region has not developed an effective system of lending to the agrarian sector of the economy due to external (imperfect legislation and credit relations), as well as internal factors. In addition, the credit system itself contains not only risks, but also a threat to the food supply of the population.

In recent years, agricultural land has become collateral for loans. The processes of bankruptcy of agricultural enterprises and their transfer to the ownership of commercial banks have intensified. The lending process often becomes a factor in the destruction of agricultural production, the withdrawal of farmland from circulation, followed by their conservation. The lands of agricultural organizations are not used, resold, and sometimes it is difficult to establish the owner. The state suffers damage not only from non-produced products, but also because of the destruction of rural areas, primarily the social sphere.

Borrowers - medium and large agricultural organizations - are not able to participate on an equal footing in credit relations. In the context of the economic and financial crisis, the established methods of lending to the agrarian sector of the economy in the Smolensk region become ineffective. Without financial support for the economic activity of both medium and large agricultural organizations, and even more so of peasant (farmer) households and personal farmsteads, agricultural production is possible only at a low technological level, which does not meet the objectives of its development.

The role of the state should be strengthened in the development of credit relations between banks and agricultural organizations, as well as in controlling the use of financial resources. State lending it is necessary to improve in the field of production infrastructure, the provision of production services to agricultural enterprises. At the same time, it is possible to use the experience of lending to rural producers of foreign countries, in which credit relations in this sector of the economy are constantly developing - from simple forms to more perfect ones. In some countries, agricultural lending is of a mixed nature, carried out both through banks and through credit agricultural cooperatives.

Now, when developing and implementing state programs for the development of agriculture, the factors of their effectiveness are not taken into account, which, due to the specifics of agricultural production, should be comprehensive, that is, cover the entire system of farming.

It is necessary to develop credit relations of Rosselkhozbank with rural producers in the following areas:

development lending innovative technologies in agricultural production, food and processing agricultural raw materials industry;

provision of long-term loans to small and medium-sized agrarian businesses;

interaction with rural credit cooperatives;

investment in the social sphere (housing construction, gasification of rural settlements); mortgage credit lending; lending on shared terms of targeted federal and regional development programs, agricultural production;

maintenance of leasing companies that provide resources for the restoration and renewal of fixed assets of rural producers and enterprises for the processing of agricultural raw materials.

In addition, it is necessary to strengthen the responsibility of the Russian Agricultural Bank for the use of funds allocated to finance state targeted programs for the development of agriculture and other sectors of the agro-industrial complex.

3. Ways to improve the budget financing of the agro-industrial complex

3.1 Statement of the problem and the need to develop program activities

The main way to improve the budget financing of the agro-industrial complex is the state program for the development of agriculture and the regulation of agricultural products, raw materials and food markets for 2008-2012.

The program determines the goals, objectives and main directions for the development of agriculture and the regulation of the markets for agricultural products, raw materials and food, financial support and mechanisms for the implementation of the envisaged measures, and their performance indicators. Economic growth in agriculture has been going on for the last 8 years. From 1999 to 2006, the volume of agricultural production increased by 34.4 percent. However, since 2002, there has been a trend towards a decrease in the pace of development of agriculture, their lagging behind the pace of development of the economy as a whole. If in 1999-2001 the average annual growth rate in agriculture was 6.8 percent, in 2002-2006 it was only 2.3 percent. The development of agriculture is inferior to the development of food and processing industry, using imported raw materials, the volume of supplies, which is growing faster than domestic production.

In relation to subsidized food imports, the products of Russian producers turn out to be uncompetitive and are being squeezed out of the market. domestic market. The total volume of imports of food products and agricultural raw materials (except for textiles) increased by 2.9 times compared to 2000. The share of imported products is especially high in the meat and milk markets.

Diagram 1.2.

If in crop production the level of production of 1990 was reached in 2004, then in animal husbandry by now it has only been restored by half. Meanwhile, as the income of the population of the Russian Federation grows, the demand for meat and dairy products increases.

The slowdown in economic growth in agriculture, the lack of conditions for alternative employment in the countryside, the historically low level of development of social and engineering infrastructure have led to the aggravation of social problems in the countryside. About 60 percent of rural residents have an average cash income and 35 percent have an income below the subsistence level.

The main reasons for the relatively slow development of the agricultural sector are: low rates of structural and technological modernization of the sector, renewal of fixed production assets and reproduction of natural and environmental potential; unfavorable general conditions for the functioning of agriculture, primarily the unsatisfactory level of development of market infrastructure, which hinders the access of agricultural producers to the markets of financial, material, technical and information resources, finished products; financial instability of the industry, due to the instability of the markets for agricultural products, raw materials and food, accumulated decapitalization, insufficient inflow of private investment for the development of the industry, poor development of insurance in the production of agricultural products; deficit qualified personnel caused by the low level and quality of life in rural areas.

Under these circumstances, creating conditions for the sustainable development of rural areas, accelerating the growth of agricultural production based on increasing its competitiveness becomes a priority for agrarian economic policy.

dynamic and effective development agriculture should become not only a general economic prerequisite for successfully solving most of the industrial, financial, and social problems accumulated in the industry, but also a way of systematically coordinating attitudes towards doubling the gross domestic product, reducing poverty and improving the country's food security, that is, it should ensure the successful implementation of the entire set of goals socio-economic development of the country in the considered perspective.

3.2 Goals of the Program and forecast for the development of agriculture for 2008-2012

The objectives of the Program for a 5-year period are:

sustainable development of rural areas, increasing employment and living standards of the rural population;

increasing the competitiveness of Russian agricultural products based on financial stability and modernization of agriculture, as well as on the basis of the accelerated development of priority sub-sectors of agriculture;

preservation and reproduction of land and other natural resources used in agricultural production.

To achieve these goals, it is necessary to solve the main tasks within the framework of the following subprograms (directions):

creation of prerequisites for the sustainable development of rural areas and improvement of housing conditions in rural areas by 2012 (increase in the commissioning and purchase of housing by 3.7 times compared to 2006) (Appendices No. 2.3);

increasing the provision of the rural population with drinking water up to 66 percent, and the level of gasification of houses natural gas- up to 60 percent due to the restoration and capacity building of the social and engineering infrastructure of the village, improvement of personnel and information support industries;

improving the general conditions for the functioning of agriculture by preserving and maintaining soil fertility, creating a system of state information support in the field of agriculture covering 95 percent of the constituent entities of the Russian Federation by 2012, attracting unions (associations) of agricultural producers to participate in the formation of state agrarian policy;

ensuring the accelerated development of priority sub-sectors of agriculture, primarily livestock, on the basis of bringing the share of pedigree livestock in the total livestock of farm animals to 13 percent, as well as on the basis of bringing the share of the area sown with elite seeds in the total sown area to 15 percent ( scientifically based norm);

increasing the financial stability of agriculture through measures to expand the access of agricultural producers to credit resources on preferential terms and increase the share of insured crop areas in the total area up to 40 percent;

improving the mechanisms for regulating the markets of agricultural products, raw materials and food, including smoothing out seasonal fluctuations in prices for grain and its products, applying the mechanism for customs and tariff regulation of imports of products, developing standards for agricultural products, as well as increasing the share of Russian food products in retail trade food products up to 70 percent.

As a result of the implementation of the Program, the basic indicators of the socio-economic development of agriculture should improve significantly. Their dynamics is given in Appendix No. 1.

The conditions for achieving the predicted indicators of agricultural development in 2008-2012 and the assessment of negative factors and socio-economic problems are characterized by the following trends.

Agricultural production in all categories of farms by 2012 (in comparable terms) should increase by 24.1 percent compared to 2006. In 2008 - 2010, an annual increase in the growth rate of agricultural production is predicted, and in 2011 - 2012 - their stabilization.

The average annual growth in agricultural output over a 5-year period should be about 4 percent.

The growth of agricultural production will be ensured to a greater extent by increasing the volume of production in animal husbandry based on the creation of a fundamentally new technological base, the use of modern technological equipment for the modernization of livestock farms, as well as by increasing the genetic potential of the productivity of Russian animal husbandry and the accelerated creation of an appropriate forage base.

A positive impact on the growth of agricultural production will have an increase in investment. The largest increase in investments in agriculture, observed in 2006-2007, is the result of the implementation of the priority national project "Development of the Agro-Industrial Complex". In 2008-2012, the growth of investment in agriculture should continue.

For the first time during the implementation of the Program, the provision of agricultural producers with certain types of equipment will decrease due to the outstripping disposal of obsolete equipment. Stabilization of the provision with the main types of equipment is planned for combines by 2010, and for tractors - by 2011. More energy-saturated and resource-saving equipment will be supplied to agriculture. In total, over 175,000 tractors and 55,000 grain harvesters will be purchased during the Program implementation period. The renewal of the fleet, taking into account the write-off of this equipment, will amount to 40 percent for tractors, and 50 percent for grain harvesters (against the level of 2006).

Growth in meat and milk production will make it possible by 2012 to increase the share Russian production in the formation of meat resources up to 70 percent, milk - more than 81 percent. Per capita consumption of meat and meat products in terms of meat will increase from 55 kilograms in 2005 to 73 kilograms in 2012, milk and dairy products in terms of milk, respectively, from 235 to 261 kilograms.

Income of employees of agricultural organizations by 2012 should increase by 2.5 times compared to 2006.

The main conditions for achieving the predicted growth rates of socio-economic development of agriculture for 2008 and for the period up to 2012 are:

development of directions determined by the priority national project "Development of the agro-industrial complex", associated with the allocation of funds for their implementation, provided for by the Program;

development of a forage base based on the production of crops that provide forage production with protein, which will significantly reduce the dependence of increasing the production of livestock and poultry products on imports of protein components;

an accelerated transition to the use of new high-performance and resource-saving technologies, as well as to the development together with authorities executive power subjects of the Russian Federation that manage the agro-industrial complex, zonal technologies for agricultural production;

improving the financial situation of agricultural producers and their material and technical base;

increasing the solvency of agricultural producers;

increasing labor productivity based on incentives to use modern technologies, improving the organization of production, as well as the organization of labor and management;

creating conditions for agricultural and other commodity producers of the agro-industrial complex to invest in the modernization and technical re-equipment of production.

At the same time, the increase in the predicted growth rates of the socio-economic development of agriculture in 2008 and until 2012 may be hindered by the risks that have developed under the influence of negative factors and socio-economic problems in the agricultural sector.

The main risks include the following:

macroeconomic risks caused by the deterioration of the internal and external environment of world prices for certain goods Russian export and a decrease in the ability to achieve goals for the development of the agro-industrial complex, a slowdown in economic growth and the level of investment activity, and a crisis in the banking system, which will not allow intensifying the development of the agro-industrial complex and increase the dependence of the development of the industry on public investment. As a result of negative macroeconomic processes, the demand for agricultural products may decrease, and the real incomes of the rural population may also decrease;

natural and climatic risks due to the fact that agriculture belongs to industries in which to a large extent depending on weather and climate conditions, as well as the fact that fluctuations in weather conditions have a serious impact on crop yields, their production volumes and on the provision of livestock with fodder resources, which can significantly affect the degree of achievement of predicted indicators. The dependence of the functioning of the industry on natural and climatic conditions also reduces its investment attractiveness;

social risks associated with the possibility of conserving or strengthening the social unattractiveness of rural areas and increasing the gap between living standards in the city and in the countryside, which will create a serious threat of a demographic crisis in rural areas and provoke a shortage of the able-bodied population, as well as jeopardize the implementation of programs for the development of the agricultural sector ;

international trade and political risks due to the successful functioning of the agricultural sector in conjunction with the situation in international markets and the activities of exporters and importers of agricultural products in the domestic market, changing market conditions international trade agricultural products (this may affect the results of agricultural activities), a significant increase in competition as a result of Russia's accession to the World Trade Organization and increased restrictions on the adoption of various agricultural policy measures, including domestic support for agriculture, tariff quotas and the level of customs duties;

legislative risks expressed in insufficient perfection legislative framework on the regulation of agricultural activities and the complexity of the implementation of the registration of land ownership.

Conclusion

The growth of investments in the agro-industrial complex will make it possible to re-equip agricultural production with new machines and equipment for the introduction of modern technologies, reduce production costs and ensure the increase in production with competitive products, thanks to the growth of labor productivity. The result of these capital investments in the development of the agro-industrial complex will be the full provision of the population with high-quality food and, most importantly, will increase the interest of the domestic producer in the development of agricultural production.

From the above examples, it is easy to see that a "closed" system has been outlined in the development of the agro-industrial complex: from raw materials to processing and sale. The profit coming to the collective farmer depends not only on the amount of the harvested crop, the amount of milk yield, the weight of meat products, but most importantly, on the quality of its processing and the degree of its sale and competitiveness. The arithmetic is simple: the more products are sold, the more profit will return to the piggy bank of a particular manufacturer. And for this profit it is necessary to fight at all stages - whether laying seeds for sowing or acquiring a calf, chicken, piglet, etc., until the final product is on the table of the consumer - each of us. The key to success is the creative fruitful work of young and competent people of various specialties. Most importantly, investments in the agro-industrial complex make it possible to develop rural areas and improve the situation of rural workers, to keep young people in the countryside and improve their socio-cultural and living conditions, to reduce the influx of people to cities by improving the quality of life in the countryside.

Fundamentals and principles of formation of budget revenues

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Topic: Financing of the agro-industrial complex

Introduction 3

Chapter I. Agriculture in the system of regional economy 5

1.1 Role and functions of agriculture 5

1.2 Characteristics of the sectoral structure of agriculture 11

1.3 Sources of finance for agriculture 14

Chapter II. Analysis of budget expenditures for financing the agro-industrial complex of the Nizhny Novgorod region 16

2.1 Analysis of the agro-industrial complex of the Nizhny Novgorod region in recent years 16

2.3 The structure of budget expenditures for financing the agro-industrial complex in the Nizhny Novgorod region

2.2 Financing the agro-industrial complex of the Nizhny Novgorod region 19

Chapter III. Methods and ways to improve budget financing of agriculture in the Nizhny Novgorod region in particular 23

3.1 Key development trends and support for agro-industrial complex for food security 23

3.2 Ways to improve state system financing of the agro-industrial complex 27

3.3 Improving the financing and financial rehabilitation of agriculture in the Nizhny Novgorod region 31

3.4 Financing of the agro-industrial complex of the Nizhny Novgorod region in 2013 34

Conclusion 35

References 37

Appendix 1 39

Appendix 2 41

Introduction

The agriculture of the developed countries of Europe and North America, which have entered the post-industrial stage, has reached the highest level. In these countries, the "green revolution" took place in the middle of the twentieth century, agriculture is characterized by a scientifically based organization, increased productivity, the use of new technologies, agricultural machinery systems, pesticides and mineral fertilizers, the use of genetic engineering and biotechnology, robotics and electronics, that is, it is developing on an intensive path.

Similar progressive changes are also taking place in industrial countries, but the level of intensification in them is still much lower, and the share of people employed in agriculture is higher than in post-industrial ones.

At the same time, in developed countries there is a crisis of food overproduction, and in agrarian countries, on the contrary, one of the most acute problems is the food problem (the problem of malnutrition and hunger).

The growth of investments in the agro-industrial complex will make it possible to re-equip agricultural production with new machines and equipment for the introduction of modern technologies, reduce production costs and ensure the increase in production with competitive products, thanks to the growth of labor productivity. Therefore, it is so important to pay attention to the financing of the agro-industrial complex, this is the relevance of studying this topic.

The purpose of the course work is to study the financing of the agro-industrial complex from the budget.

The object of study is the agro-industrial complex.

The subject of the study is the financing of the expenses of the agro-industrial complex.

Work tasks:

Show the role and functions of agriculture, describe the sectoral structure of agriculture, sources of financing and the role of the budget in financing agriculture;

Analyze the structure of budget expenditures in recent years to finance agricultural production in the Nizhny Novgorod region;

Suggest ways to improve the budgetary financing of the agro-industrial complex.

Course work consists of three chapters and subsections, list of references, introduction and conclusion.

List of used literature

Legislative materials:

State program "On the development of agriculture and regulation of agricultural products, raw materials and food markets for 2008-2012".
Regional target program "Development of the agro-industrial complex of the Nizhny Novgorod region for 2013-2020" Approved by the Decree of the Government of the Nizhny Novgorod region of December 04, 2012 No.
Decree of the Government of the Russian Federation of 14.07.2012. No. 717 "Oh State program development of agriculture and regulation of agricultural products, raw materials and food markets for 2013-2020”.

Main literature:

Bespakhotny G., Baryshnikov N. Opportunities for financing agriculture / The Economist, 2006, No. 10.
Borisova, I.V. The Russian economy in 2009: a rapid decline and a slow recovery / I.V. Borisova // Questions of Economics. - 2010. - No. 4. - P.24-42.
Dorozhdeev, A.V. Improvement of state regulation of the economy / A.V. Dorozhdeev // Finance and credit. - 2012. - No. 17. - S. 41-45.
Dokalskaya, V.K. Analysis of the effectiveness of the use of budgetary funds / V.K. Dokalskaya // Finance. - 2011. - No. 8. - S. 71-72.
Emelyanov A. Financial and economic situation of agriculture: ways of recovery. /Economist. 2006, No. 8.
Kresnikova N. On the effectiveness of agricultural land use / Economist, 2008, No. 1.
Lysenko E. Improving the forms of management in the agricultural sector / The Economist, 2007, No. 10.
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Tsvetkov V., Dzhumov A. - State property and economic efficiency / The Economist, 2009.

Internet resources:

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Financing of the agro-industrial complex. The agricultural lending system in the Smolensk region is represented by Sberbank of Russia, Rosselkhozbank, a branch of Vneshtorgbank, through representative offices that provide loans to the agricultural sector

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Introduction

Similar progressive changes are also taking place in industrial countries, but the level of intensification in them is still much lower, and the share of people employed in agriculture is higher than in post-industrial ones.

At the same time, in developed countries there is a crisis of food overproduction, and in agrarian countries, on the contrary, one of the most acute problems is the food problem (the problem of malnutrition and hunger).

1. Agriculture in the system of the country's economy

1.1 Features and role of agriculture in the country's economy

From 1980 to 1992, agricultural production grew (38%) at a faster rate than population (26%). This allowed Brazilian producers to produce more, not only for the domestic market, but also for export.

Table 1.1 Structure of the Russian economy in 2010, %

1.2 Sectoral structure of agriculture

Additional industries, like the main ones, produce marketable products, but on a relatively small scale. They are usually created for the processing of agricultural products.

1.3 Sources of finance for agriculture

Agricultural production is associated with biological and natural processes, is directly dependent on climatic factors, involvement in the production of man, land, plants, animals, fixed and circulating capital, diverse in composition and purpose, and is a very complex form. economic activity.

In 1907-1910, a whole range of measures was developed to provide material support for the resettlement of peasants in the eastern part of the country. The settlers were given significant assistance to compensate for the costs of resettlement and settling in new lands.

At the expense of the state budget, such industries as industrial poultry and pig breeding, greenhouse farming, and rice growing on new lands were created in the agricultural sector of the economy.

Thus, the state, with the help of budgetary funds, especially in the 80s, sought to raise the financial, economic and social status Agriculture.

If we talk about the efficiency and effectiveness of the allocation of these funds, the following should be noted.

At the same time, it should be noted that the problems of agricultural development, the problems of providing the country with food constantly arose in the Soviet era.

Table 1.2 Agricultural production.

2. Analysis of budget expenditures for financing the agro-industrial complex

2.1 Expenses of the budgetary system for the development and maintenance of the agro-industrial complex of Russia

Besides:

to provide subsidies for complex compact development rural settlements it was provided - 846.81 million rubles, 100.0 percent were financed;

The federal budget allocated 45,825.47 million rubles for the contribution to the authorized capital of OJSC "Rosselkhozbank" - 45,825.0 million rubles.

February 9, 2010E. Skrynnik: By the beginning of spring field work, agricultural enterprises received state support in the amount of 30 billion rubles.

"For the first time we are signing agreements with the heads of the subjects to increase the responsibility of the regions for the implementation of the State Program indicators, and we are doing this 2 months earlier than in previous years," Elena Skrynnik stated.

"This year, we took into account the wishes of the regions and reduced the burden on local budgets for co-financing the State Program from 50 to 35%," the minister added.

In total, in 2010, 107.6 billion rubles were allocated from the federal budget to support the agro-industrial complex, of which 79.3 billion rubles were allocated to subsidize the interest rate on loans.

2.2 State lending to the agrarian sector of the economy on the example of the Smolensk region

It can be stated that in Russia a system of lending to the agrarian sector of the economy is being formed both at the federal and regional levels - branches of the Russian Agricultural Bank in the regions of Russia.

Of particular concern is the increase in the receipt of borrowed funds secured by property: in 2007 - up to 2255.8 million rubles, in 2008 - up to 3010.2 million rubles. It can be stated that almost all the property of rural producers of the region is pledged to banks.

It should be noted the increase in the size of lending by the Smolensk branch of the Savings Bank of Russia and the withdrawal from the lending sector of the branch of Vneshtorgbank, the leading role of the Russian Agricultural Bank in monetary relations with rural producers.

Now, when developing and implementing state programs for the development of agriculture, the factors of their effectiveness are not taken into account, which, due to the specifics of agricultural production, should be comprehensive, that is, cover the entire system of farming.

It is necessary to develop credit relations of Rosselkhozbank with rural producers in the following areas:

development lending innovative technologies in agricultural production, food and processing agricultural raw materials industry;

provision of long-term loans to small and medium-sized agrarian businesses;

interaction with rural credit cooperatives;

investment in the social sphere (housing construction, gasification of rural settlements); mortgage credit lending; lending on shared terms of targeted federal and regional development programs, agricultural production;

maintenance of leasing companies that provide resources for the restoration and renewal of fixed assets of rural producers and enterprises for the processing of agricultural raw materials.

In addition, it is necessary to strengthen the responsibility of the Russian Agricultural Bank for the use of funds allocated to finance state targeted programs for the development of agriculture and other sectors of the agro-industrial complex.

3. Ways to improve the budget financing of the agro-industrial complex

3.1 Statement of the problem and the need to develop program activities

The main way to improve the budget financing of the agro-industrial complex is the state program for the development of agriculture and the regulation of agricultural products, raw materials and food markets for 2008-2012.

Diagram 1.2.

If in crop production the level of production of 1990 was reached in 2004, then in animal husbandry by now it has only been restored by half. Meanwhile, as the income of the population of the Russian Federation grows, the demand for meat and dairy products increases.

Under these circumstances, creating conditions for the sustainable development of rural areas, accelerating the growth of agricultural production based on increasing its competitiveness becomes a priority for agrarian economic policy.

3.2 Goals of the Program and forecast for the development of agriculture for 2008-2012

The objectives of the Program for a 5-year period are:

sustainable development of rural areas, increasing employment and living standards of the rural population;

increasing the competitiveness of Russian agricultural products based on financial stability and modernization of agriculture, as well as on the basis of the accelerated development of priority sub-sectors of agriculture;

preservation and reproduction of land and other natural resources used in agricultural production.

To achieve these goals, it is necessary to solve the main tasks within the framework of the following subprograms (directions):

creation of prerequisites for the sustainable development of rural areas and improvement of housing conditions in rural areas by 2012 (increase in the commissioning and purchase of housing by 3.7 times compared to 2006) (Appendices No. 2.3);

increasing the financial stability of agriculture through measures to expand the access of agricultural producers to credit resources on preferential terms and increase the share of insured crop areas in the total area up to 40 percent;

As a result of the implementation of the Program, the basic indicators of the socio-economic development of agriculture should improve significantly. Their dynamics is given in Appendix No. 1.

The conditions for achieving the predicted indicators of agricultural development in 2008-2012 and the assessment of negative factors and socio-economic problems are characterized by the following trends.

Agricultural production in all categories of farms by 2012 (in comparable terms) should increase by 24.1 percent compared to 2006. In 2008 - 2010, an annual increase in the growth rate of agricultural production is predicted, and in 2011 - 2012 - their stabilization.

The average annual growth in agricultural output over a 5-year period should be about 4 percent.

Income of employees of agricultural organizations by 2012 should increase by 2.5 times compared to 2006.

The main conditions for achieving the predicted growth rates of socio-economic development of agriculture for 2008 and for the period up to 2012 are:

development of directions determined by the priority national project "Development of the agro-industrial complex", associated with the allocation of funds for their implementation, provided for by the Program;

development of a forage base based on the production of crops that provide forage production with protein, which will significantly reduce the dependence of increasing the production of livestock and poultry products on imports of protein components;

an accelerated transition to the use of new high-performance and resource-saving technologies, as well as to the development together with authorities executive power subjects of the Russian Federation that manage the agro-industrial complex, zonal technologies for agricultural production;

improving the financial situation of agricultural producers and their material and technical base;

increasing the solvency of agricultural producers;

increasing labor productivity based on incentives to use modern technologies, improving the organization of production, as well as the organization of labor and management;

creating conditions for agricultural and other commodity producers of the agro-industrial complex to invest in the modernization and technical re-equipment of production.

At the same time, the increase in the predicted growth rates of the socio-economic development of agriculture in 2008 and until 2012 may be hindered by the risks that have developed under the influence of negative factors and socio-economic problems in the agricultural sector.

The main risks include the following:

legislative risks expressed in insufficient perfection legislative framework on the regulation of agricultural activities and the complexity of the implementation of the registration of land ownership.

Conclusion

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