THE THEORETICAL BASIS OF PLANNING EXPENDITURE OF STATE AND MUNICIPAL INSTITUTIONS

The article deals with types of state (municipal) institutions, the order of planning and accounting of financial and economic activities. The list of expenditures is set in the Budget Code of the Russian Federation in Article 21, which determines the budgetary system's common expenses for the whole budgetary system of the Russian Federation. The procedure for the formation of expenditures necessary for the activities of public authorities is established by the Ministry of Finance of the Russian Federation. The relevance of the topic under consideration is that the financial state of the state depends on the volume of expenditures, because if the volume of expenses does not coincide with the volume of income, it can lead to a deep financial crisis. In this context, the proper planning and distribution of expenditures by periods ensures the stability of the country's financial system.