(The)Soviet financial system: structure, operation, and statistics

목차 (Table of Contents)

• CONTENTS
• Chapter Ⅰ. Introduction = 1
• Chapter Ⅱ. Survey of economic-administrative agencies = 5
• A. Outline of the governmental system = 5
• 1. The structure of the Soviet Government = 5
• 2. Reorganization of the economic-administrative system, 1957-67 = 6
• B. Major organs of economic administration and planning, 1957-67 = 11
• 1. The Supreme Economic Council = 11
• 2. The State Planning Committee(Gosplan) = 11
• 3. Economic councils(sovnarkhozy) = 14
• 4. The State Committee for Construction Affairs(Gosstroy) = 19
• C. The financial system = 22
• 1. The Ministry of Finance = 22
• 2. The State Bank(Gosbank) = 23
• 3. The All-Union Bank for financing capital investment(Stroybank) = 26
• 4. The Foreign Trade Bank(Vneshtorgbank) = 29
• D. The Central Statistical Administration(TsSU) = 29
• Chapter Ⅲ. Organizational forms of financing = 35
• A. Khozraschet organizations = 35
• 1. Basic characteristics = 35
• 2. Variants of khozraschet financing = 37
• 3. Khozraschet in cooperative organizations and collective farms = 38
• B. Budget-financed institutions = 39
• C. Other forms of financing = 40
• 1. Financing administrative-economic agencies = 40
• 2. Other self-supporting organizations = 41
• Chapter Ⅳ. Financial plans and planning = 45
• A. The role of finance in economic planning = 45
• B. Types of financial plans = 47
• C. Preparation of the annual economic plan and budget = 49
• 1. Preparation of the national economic plan = 50
• 2. Preparation of the budget = 52
• 3. Dissemination = 52
• 4. Actual performance = 53
• Chapter Ⅴ. Budget categories and classifications of revenues and expenditures = 55
• A. Types of budgets and budget classifications = 55
• 1. Types of budgets = 55
• 2. Revisions of the budget classifications = 55
• B. The classification of revenues = 57
• C. The classification of expenditures = 65
• 1. Major groups and their divisions= 67
• 2. Group Ⅰ : national economy = 69
• 3. Group Ⅱ : social and cultural measures = 71
• 4. Groups Ⅲ and Ⅳ : defense and security = 75
• 5. Groups Ⅴ and Ⅵ : administration = 75
• 6. Other groups(Ⅶ-Ⅹ) = 76
• 7. The classification of expenditures by object(articles) = 77
• Chapter Ⅵ. Major state revenues = 85
• A. The turnover tax = 88
• 1. General survey = 88
• 2. Source of the tax by sector = 89
• 3. Tax rates = 90
• 4. Taxable sales in relation to allocation funds = 93
• 5. Exemptions from the tax = 94
• 6. Payers of the tax = 95
• 7. Types of prices and methods of computing the tax = 97
• 8. The payment system = 98
• 9. Allocation of the tax to the budgets = 100
• 10. The turnover tax and the military establishment = 101
• 11. Current controversies concerning the tax = 102
• B. Profits = 103
• 1. Determination of profits in the enterprise = 103
• 2. Profitability measures = 106
• 3. Origin of profits by economic sector = 107
• 4. The primary distribution of profits = 110
• 5. The profit tax = 113
• 6. Retained profits = 116
• 7. Recent reforms = 122
• C. Other budget revenues = 126
• 1. Revenue groupings and statistics = 126
• 2. Taxes and collections from the socialist economy = 128
• 3. Taxes and collections from the population = 134
• D. Financial resources of khozraschet organizations = 139
• 1. Amortization deductions = 139
• 2. Special-purpose funds = 146
• 3. Bank credit = 148
• E. Special means of budgetary institutions = 151
• 1. The sources of special means = 151
• 2. Special-means estimates = 153
• 3. Net earnings and transfer prices = 153
• 4. Restrictions on expenditures = 154
• 5. The significance of special means = 155
• Chapter Ⅶ. Defense and other major state expenditures = 167
• A. Summary of state expenditures = 167
• 1. Consolidated state financial balance sheet = 167
• 2. Summary state budget expenditures = 167
• B.Defense expenditures = 171
• 1. Soviet descriptions of budget defense expenditures = 174
• 2. Financial practices in the Ministry of Defense = 176
• Chapter Ⅷ. Accounting and reporting procedures for financial data = 185
• A. Khozraschet organizations = 185
• 1. Background = 185
• 2. The standard classification of accounts = 187
• 3. Systems of accounting registers = 191
• 4. Accounting reports of primary units = 197
• 5. Submission, review, and approval of accounting reports = 211
• 6. Consolidated reports of superior organizations = 212
• 7. Effects of recent reforms on accounting and reporting = 215
• B. Budgetary institutions = 216
• 1. The standard classification of accounts = 217
• 2. Systems of accounting documents = 219
• 3. Accounting reports = 221
• 4. The submission, review, and approval of reports = 227
• C. Gosbank = 227
• 1. General accounting and reporting practices = 228
• 2. Settlement and collection services = 230
• 3. Enterprise groupings in short-term credit and settlement accounts = 233
• 4. Reporting on wage expenditure controls = 236
• D. Finance agencies = 237
• 1. Accounting procedures = 238
• 2. Reporting by finance agencies = 241
• 3. The submission of reports = 245
• E. Other systems = 246
• 1. Accounting and reporting in other sectors = 246
• 2. Preservation of accounting documents and reports = 249
• 3. The centralization of accounting and reporting = 250
• 4. The mechanization and computerization of data processing = 251
• 5. Financial statistics in the TsSU work plan = 256
• Ⅸ. The mechanics of financial transactions = 269
• A. Budget appropriation procedures = 269
• B. The system of payments = 271
• 1. General features = 271
• 2. Noncash methods of payment = 271
• C. Bank statistics on the volume and methods of payments = 277
• 1. Regularly reported statistics = 277
• 2. Sample survey statistics = 278
• D. Standardization of payment documents = 281
• Ⅹ. Control and audit of financial statistics = 287
• A. Control and audit activities = 287
• 1. Superior administrative agencies = 287
• 2. Ministry of finance = 288
• 3. The banks = 290
• 4. Other agencies = 291
• 5. The effectiveness of control = 292
• B. The reliability of statistics = 292
• FIGURES
• Figure 2-1. Central governmental structure of the U. S. S. R. : March 1963 to March 1965 = 9
• Figure 2-2. Central governmental structure of the U. S. S. R. : February 1967= 10
• Figure 2-3. Organizational structure of Gosplan U. S. S. R. : Mid-1965 = 13
• Figure 2-4. Typical administrative structure of a sovnarkhoz = 16
• Figure 2-5. Organizational structure of Sovnarkhoz U. S. S. R. : Mid-1965 = 18
• Figure 2-6. Organizational structure of Gosstroy U. S. S. R. : Mid-1965 = 20
• Figure 2-7. Organizational structure of the Ministry of Construction, Ukrainian S. S. R. : Mid-1965 = 21
• Figure 2-8. Organizational structure of the Ministry of Finance U. S. S. R. : Mid-1965 = 23
• Figure 2-9. Organizational structure of Gosbank U. S. S. R. : Mid-1965 = 25
• Figure 2-10. Organizational structure of Stroybank U. S. S. R. : Mid-1965 = 28
• Figure 2-11. The flow of statistical reports on industry and construction : January 1963 to September 1965 = 31
• Figure 2-12. The flow of statistical reports on agriculture : 1962 to present = 31
• Figure 2-13. Organizational structure of TsSU U. S. S. R. : Mid-1965 = 32
• Figure 4-1. Outline of the schedules for preparing annual plans and budgets = 51
• Figure 6-1. Types of prices and their components = 97
• Figure 6-2. Profit distribution and formation of internal funds as outlines in the methodological directives of January 1966 = 125
• Figure 8-1. Standard bookkeeping accounts classified by functions and type = 190
• Figure 8-2. Sample format of turnover statement of detail accounts = 192
• Figure 8-3. The memo-order system = 193
• Figure 8-4. The journal-general ledger system = 193
• Figure 8-5. The journal-order system = 194
• Figure 8-6. Form No. 294. Record book of credits(appropriations) and expenditures = 221
• TABLES
• Table 5-1. Budget designations and classes, by level of government = 56
• Table 5-2. Divisions of the revenue classification = 57
• Table 5-3. Central budget classification of revenues = 58
• Table 5-4. Local budget classification of revenues = 62
• Table 5-5. Outline of central budget classification of expenditures = 65
• Table 5-6. Outline of local budget classification of expenditures = 67
• Table 5-7. Groups and divisions of the expenditure classification = 68
• Table 5-8. Sections and subgroups under division 200, "enlightenment" = 72
• Table 5-9. Sections and subgroups under expenditure division 203, "Health", of the classification = 74
• Table 5-10. Sections under expenditure division 207, "Social Security", of the classification = 74
• Table 5-11. The classification of expenditures by object(articles) = 78
• Table 6-1. Consolidated state revenues, by type : 1960 to 1964 = 86
• Table 6-2. Budget revenues, by type : 1950 to 1965 = 87
• Table 6-3. Percent distribution of the turnover tax, by sector of origin : 1931 to 1962 = 89
• Table 6-4. Retail sales and turnover tax : 1950 to 1965 = 91
• Table 6-5. Components of industry wholesale prices and income rates : 1958 to 1965 = 92
• Table 6-6. Turnover tax receipts-istribution between the union budget and state budgets of all the republics and contribution to total revenues: 1950 to 1965 = 100
• Table 6-7. Illustrative calculation of planned profits on sales of marketable output = 105
• Table 6-8. Illustrative calculation of planned "balance-sheet" profits and the tax-norm base = 106
• Table 6-9. Net profits, by sector of origin : 1950 to 1965 = 108
• Table 6-10. Net profits of industry, by branch : 1958 to 1965 = 109
• Table 6-11. Gross profits of the state sector, by use, on year-earned basis : 1957 to 1964 = 111
• Table 6-12. Alternative concepts of total, taxed, and retained profits in the state sector: 1958 to 1964 = 111
• Table 6-13. Budget revenues and profit tax, by budget level : 1950 to 1965 = 112
• Table 6-14. Total profit taxes paid, by sector of origin : 1950 to 1965 = 118
• Table 6-15. Contributions to incentive funds of state enterprises and economic organizations, by sector of the economy : 1959 to 1965 = 119
• Table 6-16. Incentive funds of state enterprises and economic organizations, by type of fund : 1950 to 1965 = 120
• Table 6-17. Contributions from profits to incentive funds of state enterprises and economic organizations in industry : 1959 to 1965 = 123
• Table 6-18. Local taxes and collections : 1950 to 1965 = 127
• Table 6-19. Social insurance revenues, by budget level : 1950 to 1965 = 131
• Table 6-20. State loan revenues, by type : 1950 to 1965 = 136
• Table 6-21. Personal savings accounts in savings banks : 1950 to 1965 = 137
• Table 6-22. Amortization deductions as percentages of total production costs, by branch of industry : 1959 to 1965 = 143
• Table 6-23. Amortization deductions, by sector of the economy and use : 1950 to 1965 = 145
• Table 6-24. Amortization deductions designated for capital investment-amount and percent of total capital investment : 1950 to 1965 = 146
• Table 6-25. Short-term and long-term bank credit, by sector and type of loan : 1950 to 1965 = 149
• Table 6-26. Working capital in the economy, by sector and source : 1965 = 150
• Table 7-1. Consolidated state expenditures and surplus : 1960 = 168
• Table 7-2. Budget expenditures, by category and level : 1950 to 1965 = 169
• Table 7-3. Budget expenditures of republics, by selected object : 1950 to 1965 = 172
• Table 7-4. Budget revenues, expenditures, and surpluses, by level : 1950 to 1965 = 173
• Table 7-5. Defense expenditures-plan and actual : 1950 to 1967 = 174
• Table 7-6. Identified components of the expenditure classification used in the Ministry of Defense estimate = 176
• Table 8-1. Standard summary accounts for the khozraschet sectors = 189
• Table 8-2. Accounting reports of industrial enterprises = 199
• Table 8-3. Accounting reports of construction organizations = 204
• Table 8-4. Accounting reports of railroads = 206
• Table 8-5. Accounting reports of domestic state trade organizations = 207
• Table 8-6. Standard accounting registers used in completing the balance sheet in industry = 209
• Table 8-7. Standard accounting registers used in completing selected reports of an industrial enterprise = 210
• Table 8-8. Consolidated reports of superior agencies for industry = 213
• Table 8-9. Major standard accounting forms used in budgetary institutions = 220
• Table 8-10. Accounting reports of budgetary institutions = 222
• Table 8-11. Gosbank statistical reports identified as in use during the sovnarkhoz period = 231
• Table 8-12. Number of Gosbank clients and their accounts : 1941 to 1961 = 232
• Table 8-13. Sectoral groupings in first-order settlement and credit accounts of the Gosbank system = 234
• Table 8-14. Comparison of Gosbank and budget classifications of accounts for sovnarkhoz industry : 1957 to 1965 = 235
• Table 8-15. Primary documents used in budget-execution accounting = 238
• Table 8-16. Accounting registers used by finance agencies = 240
• Table 8-17. Reports on budget execution by local finance organs = 242
• Table 8-18. Reports on budget execution by republican ministries of finance = 244
• Table 8-19. Accounting reports submitted by foreign trade associations = 247
• Table 8-20. Centralized accounting offices, by type of organization served : 1960 to 1966 = 251
• Table 8-21. Machine data processing organizations : 1954 to 1965 = 254
• Table 9-1. Noncash payments for goods and services regularly reported by Gosbank--total volume and share of clearing settlements : 1940 to 1964 = 277
• Table 9-2. Percent distribution of reported noncash payments for goods and services in Gosbank, by method : 1940 to 1964 = 278
• Table 9-3. Clearing settlements in Gosbank--percent distribution and share of actual offsets, by type : 1940 to 1963 = 279
• APPENDIXES
• Appendix A. Supplementary figures and tables = 297
• Table Ⅳ-1. Consolidated financial plan of the national economy = 297
• Table Ⅳ-2. Balance of monetary income and expenditures of the population = 300
• Table Ⅳ-3. Cash plan of Gosbank U. S. S. R. = 301
• Table Ⅳ-4. Financial plan of a sovnarkhoz for 1965 = 302
• Figure Ⅷ-A-1. Form No. 1. Balance sheet of an industrial enterprise = 304
• Figure Ⅷ-A-2. Form No. 2. Supplement to the balance sheet of an industrial enterprise = 312
• Figure Ⅷ-A-3. Form No. 3. Movement of the charter fund = 316
• Figure Ⅷ-A-4. Form No. 5. Production expenses = 319
• Figure Ⅷ-A-5. Form No. 6. Cost of marketable output = 320
• Figure Ⅷ-A-6. Form No. 7. Production services and administration expenses = 323
• Figure Ⅷ-A-7. Form No. 10. Financing and special funds = 325
• Figure Ⅷ-A-8. Form No. 11. Movement of fixed assets and the amortization fund = 327
• Figure Ⅷ-A-9. Form No. 12. Sales of output = 329
• Figure Ⅷ-A-10. Form No. 20. Profit and loss = 331
• Figure Ⅷ-A-11. Form No. 35-KS. Balance sheet for capital investments = 333
• Figure Ⅷ-A-12. Form No. 36-KS. Balance sheet of a construction organization = 336
• Table Ⅷ-A-1. Standard account titles and numbers used in major khozraschet sectors = 340
• Table Ⅷ-A-2. Standard registers of the uniform journal-order system of accounting = 349
• Figure Ⅷ-B-1. Form No. 1. Balance sheet of a budgetary institution = 354
• Figure Ⅷ-B-2. Statement on movement of budget financing, attached to balance sheet = 356
• Figure Ⅷ-B-3. Form No. 2-3. Report on execution of the expenditures estimate of scientific-research institutions = 357
• Figure Ⅷ-B-4. Form No. 3-3. Report on staff, enrollment, and wages in scientific research institutions = 358
• Figure Ⅷ-B-5. Form No. 4. Report on execution of the nonbudgetary(special) means estimate = 359
• Figure Ⅷ-B-6. Form No. 5. Report on movement of fixed assets = 360
• Figure Ⅷ-B-7. Form No. 6. Report on movement of material valuables = 361
• Table ⅧI-B-1. Standard classification of accounts for budgetary institutions = 362
• Table ⅧI-C-1. Standard Gosbank classification of accounts = 363
• Table ⅧI-D-1. Standard classification of accounts used for budget execution in the ministry of finance system = 366
• Table ⅧI-E-1. Archival retention periods for selected types of records = 367
• Table ⅧI-E-2. The 1965 work plan of TsSU for financial and price statistics = 368
• Figure Ⅸ-A-1. Form No. 13. Expenditure schedule for financing institutions maintained by the budget = 384
• Figure Ⅸ-A-2. Form No. 15. Expenditure schedule for financing economic organizations = 385
• Figure Ⅸ-A-3. Form No. 12. Expenditure schedule-financing plan = 386
• Figure Ⅸ-A-4. Form No. 830. Budgetary authorization = 387
• Figure Ⅸ-B-1. Form No. 883-K. Invoice-payment demand = 388
• Figure Ⅸ-B-2. Form No. 873. Payment authorization = 389
• Figure Ⅸ-B-3. Settlement check = 390
• Figure Ⅸ-B-4. Form No. 868. Invoice = 391
• Table Ⅸ-C-1. Percent distribution of total noncash payments in Gosbank, by sector and purpose : sample survey, June 16-21, 1958 = 392
• Table Ⅸ-C-2. Percent distribution of total noncash payments in Gosbank, by purpose, destination, and type of instrument : sample survey, September 18-30, 1961 = 393
• Table Ⅸ-C-3. percent distribution of noncash payments in Gosbank, by purpose and payer or destination : sample surveys, 1958 and 1961 = 394
• Table Ⅸ-C-4. Payments for goods and services by khozraschet organizations-Percent distribution by type of Gosbank account and estimated credit participation : 1958 = 395
• Table Ⅸ-D-1. List of model forms recommended by Gosbank for use in financial transactions = 396
• Appendix B. List of sources cited = 399