turanВестник университета «Туран»Bulletin of "Turan" University1562-29592959-1236Университет «Туран»10.46914/1562-2959-2022-1-2-295-304turan-2587Research ArticleТРИБУНА МОЛОДОГО ИССЛЕДОВАТЕЛЯPLATFORM OF YOUNG RESEARCHERСовременное состояние системы бюджетирования местного самоуправления в Республике КазахстанCurrent state of the local self-government budgeting in the Republic of KazakhstanБитолеуоваЕ. Д.BitoleuovaY. D.

докторант

г. Нур-Султан

PhD student

Nur-Sultan

yerkesh87@mail.ruЛавровскийБ. Л.LavrovskyB. L.

д.э.н., профессор

г. Новосибирск

d.e.s., professor

Novosibirsk

boris.lavrovski@gmail.comАлимбетовУ. С.AlimbetovU. S.

д.э.н., профессор

г. Семей

d.e.s., professor

Semey

u.alimbetov@mail.ruТурдиеваЗ. М.TurdiyevaZ.

PhD, ст. преподаватель

г. Семей

PhD, senior lecturer

Semey

kalibaeva.z@mail.ruЕвразийский национальный университет им. Л.Н. ГумилеваКазахстанL.N. Gumilyov Eurasian National UniversityKazakhstanНовосибирский государственный технический университетРоссияNovosibirsk State Technical UniversityRussian FederationУО «Alikhan Bokeikhan University»КазахстанAlikhan Bokeikhan UniversityKazakhstan20222806202202295304Copyright © Битолеуова Е.Д., Лавровский Б.Л., Алимбетов У.С., Турдиева З.М., 20222022Битолеуова Е.Д., Лавровский Б.Л., Алимбетов У.С., Турдиева З.М.Bitoleuova Y.D., Lavrovsky B.L., Alimbetov U.S., Turdiyeva Z.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://vestnik.turan-edu.kz/jour/article/view/2587

Целью исследования является изучение современного состояния, направлений и возможностей в развитии самоуправления на местах в Республике Казахстан, его места и роли в развитии активного участия граждан общества, расширении независимости региональной власти, воплощении потенциала в управлении собственным бюджетным процессом. Изучены материалы о современном состоянии системы бюджетирования местного самоуправления в Республике Казахстан, и на этой основе выработаны предложения по его совершенствованию. Одним из важных направлений принятых новшеств является постепенное осуществление отдельного непосредственного бюджета в отдельном городе, селе, поселке, в сельском районе, и вместе с тем увеличение полномочий органов местного самоуправления в их финансовом обеспечении. Ценность исследования заключается в необходимости оценки проведенных реформ, направленных на создание самостоятельного бюджета с передачей части коммунальной собственности в ведение местных органов управления, что способствует возрастанию полномочий данных органов в распределении данной собственности и бюджета. Что касается результатов исследования, определены требующие своего разрешения вопросы понимания органов местного самоуправления в соответствии с международными нормами, а также разграничения функций и компетенций между органами местного государственного управления и самоуправления, в т.ч. в части механизмов их бюджетирования.

The purpose of the study is to study the current state, directions and opportunities in the development of local self-government in the Republic of Kazakhstan, its place and role in the development of active participation of citizens of society, expanding the independence of regional government, the embodiment of the potential in the management of their own budget process. Materials on the current state of the budgeting system of local self-government in the Republic of Kazakhstan were studied, and on this basis proposals for its improvement were elaborated. One of the important directions of the adopted innovations is the gradual implementation of a separate direct budget in a separate city, village, settlement, rural district, and at the same time increasing the powers of local governments in their financial provision. The value of the study lies in the need to assess the reforms undertaken to create an independent budget with the transfer of part of the communal property to the local government, which contributes to increasing the powers of these bodies in the allocation of this property and budget allocation. As for the results of the study, the questions of understanding of local self-government bodies in accordance with international standards, as well as the delimitation of functions and competencies between local public administration and self-government, including the mechanisms of their budgeting have been identified.

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The authors declare that there are no conflicts of interest present.