The rear of the armed forces of the USSR. The fate of the Suvorov

February 19, 2007 marks the 100th anniversary of the birth of the military financier, Hero of Socialist Labor, Colonel-General V.N. Dutov. He devoted his life to serving the Fatherland, while demonstrating remarkable abilities and talent as a leader in strengthening the country's defense capability and financial and economic support for the Armed Forces.
Vladimir Nikolayevich was born into a peasant family in the village of Pukasovka, Letichevsky District, Vinnitsa Region. He began military service in 1929 and already in 1934 he was appointed to the primary position in the financial service of those years - the clerk-treasurer of the division headquarters.
From the first to the last day of the Great Patriotic War, V.N. Dutov served as head of the financial department of the fronts: North-Western, South-Western, Stalingrad, Don, Central, 1st Belorussian. During the war, Vladimir Nikolayevich's abilities were fully revealed as an excellent organizer, a competent leader, able to provide funding for troops in the most difficult conditions of a combat situation.
After the Great Patriotic War, V.N. Dutov led the financial service of the Group of Soviet Occupation Forces in Germany, then became deputy head of the Financial Department of the USSR Military Ministry. From June 14, 1955 to July 9, 1986 - Head of the Central Financial Directorate of the USSR Ministry of Defense.
During the leadership of the financial service of the Armed Forces of the USSR, Vladimir Nikolayevich had a huge responsibility for organizing the financial support of new types and branches of the Armed Forces, the need for the formation of which was caused primarily by the appearance of nuclear missile weapons. The experience of military service, the highest professionalism and the ability to make the right decisions allowed V.N. Dutov to be the head of the Central Financial Directorate of the USSR Ministry of Defense under five defense ministers: Marshals of the Soviet Union G.K. Zhukov, R.Ya. Malinovsky, A.A. Grechko, D.F. Ustinov, S.L. Sokolov.
Dutov's ideas formed the basis for the creation of a universal mechanism for financing troops through the field institutions of the Central Bank of the country, which allowed the Ministry of Defense of the Russian Federation to solve the problems of financing troops and is successfully functioning today.
Being in this high position, the chief military financier always put the interests of the cause above all else, treated the solution of the tasks facing the financial service of the Armed Forces in a state-like manner. He sought a mandatory economic justification of the requested loans and funds in all levels of the financial service, their targeted use, and an increase in the efficiency of defense spending. Satisfying financial authorities were forbidden to accept any planning documents without proper justification of the declared amounts. A single financial and planning document, the estimate, was introduced. In the practice of financial planning, checksums calculated by the contenting services for all budget units began to be used.
During his leadership of the Central Financial Directorate of the USSR Ministry of Defense in the financial and economic activities of military districts and fleets, there was a tendency to gradually abandon the strict regulation of financial and economic activities in the troops, impersonal financing began to be used, and the rights of commanders in spending material and monetary resources were expanded. Vladimir Nikolayevich paid much attention to the quality of the organizational work of the contenting financial bodies. As a result, the financial service of the military districts has become a well-oiled mechanism capable of meeting the needs of the troops both in peacetime and in combat conditions.
The unremitting attention of V.N. Dutov paid attention to long-term planning for conducting a well-thought-out military-technical policy in developing and equipping the Armed Forces with modern weapons: nuclear missile weapons, strategic aviation, and a nuclear fleet. The operation of these types of weapons required the construction of command posts, airfields, launchers, the construction of which, as a rule, took several years. In many ways, the national security of our state depended on how these strategically important facilities were financed.
Throughout his service in the financial bodies of the Armed Forces, Vladimir Nikolayevich paid special attention to the effectiveness of control over the correct spending of state funds. With his active participation, the first post-war Regulations on financial control were created, a requirement was introduced to draw up plans for documentary audits, participation of specialists from the supply services in the audits of military units was introduced, and the mandatory involvement of members of the internal audit commission in the audits of military units was introduced.
With the complication of tasks in the field of financial control in the army and navy, the forms and methods of work of control and audit bodies became more diverse. It was during the leadership of Colonel-General V.N. Dutov, the Central Federal University of the Ministry of Defense of the USSR began to apply joint and comprehensive audits of the financial and economic activities of military units and institutions, introduced various, proven by experience and giving the greatest effect, methods and techniques for checking the legality and efficiency of spending money.
Vladimir Nikolayevich's abilities as a leader on a national scale were most fully revealed when solving issues of organizing a system of financial support for the army and navy. He built a system of financial support for the troops, which responded flexibly to the financial, economic and military aspects of the development of the state and the Armed Forces, had the ability to adapt and restructure in accordance with new tasks and conditions.
Under his leadership, the financial bodies of the types and arms of the troops, the system of financing the troops of strategic directions were created, the functions of the financial bodies of groups of troops abroad were expanded, the role of the military link of the financial service increased, and measures were taken to improve the work of educational institutions of the financial service.
The thoroughness of V.N. Dutov to the performance of his duties, deep knowledge of the issues of financial support of the Armed Forces allowed him to organize the work of his subordinates in such a way that the results of their work remained in demand for a long time. So, for almost 30 years, the Inspector-Auditor's Handbook, periodically republished by the Central Financial Directorate of the USSR Ministry of Defense (in 1948, 1957, 1973), remained the main guiding methodological document for conducting documentary audits. And certain provisions of the orders of the Minister of Defense of the USSR of 1973 No. 80 and 1977 No. 5 are still guided by the army and navy, recalling with gratitude an amazing person, a financier, a professional in his field, Colonel General Dutov Vladimir Nikolaevich.
Vladimir Nikolayevich Dutov served in the Armed Forces for 57 calendar years.
In 1982, for his great personal contribution to the development of the Armed Forces and increasing the combat readiness of the army and navy, V.N. Dutov was awarded the high title of Hero of Socialist Labor with the Order of Lenin and the Hammer and Sickle gold medal.
Vladimir Nikolayevich died on March 10, 1991 and was buried at the Novodevichy Cemetery in Moscow.
The Economics and Finance Service of the Ministry of Defense of the Russian Federation plans to hold a number of events dedicated to the 100th anniversary of the birth of V.N. Dutov. For the current generation of military financiers, Vladimir Nikolayevich is an example of a professional attitude to his work, a state approach to the issues of financial and economic support for the Armed Forces, and conscientious service to the Fatherland.
From the editor. In preparing this material, we, of course, first of all turned to the Russian Military Encyclopedia, volume 3, published in 1995. There is an article about General Dutov in it, but not about the legendary financier, but about the Cossack chieftain, who in 1917 raised a rebellion in the Southern Urals.
And suddenly, somehow, my heart felt uncomfortable ... How long have we tried to forget about the "tsarist" and "white" generals, about the "enemies of the people", about the dissident general Grigorenko, and so on? Then they proclaimed that it is impossible to hush up the history of our state, that by doing this we only impoverish ourselves, and, having solemnly returned Denikin and Kappel to the Russian people, we forget the outstanding figures of the Soviet period of history.
When, in the end, will we comprehend the elementary truth: no matter how much one wants to, one cannot leave the past, and therefore it must be respected and known?! You need to remember the past at least in order not to reinvent the wheel again and not step on the same rake!

Fate brought our service routes together with Vasily Vasilyevich Vorobyov in 1990, when a handsome young general arrived from the Far Eastern Military District to the post of First Deputy Head of the Central Federal University of the USSR Ministry of Defense. At that time, I was the head of the Department of Affairs of the USSR Ministry of Defense, which included the legal service of the military department, and, as you know, lawyers and financiers are close not only in professional characters (some pedantry, dryness, adherence to the letter of the law), but also in the content of their official activities .

What those perestroika years were, our generation remembers very well - Gorbachev's prelude to the destruction of a great power and the unbridled rampage of the so-called. Democrats. Under the pretext of democratization of the country, the system of government, political, social and economic processes was destroyed. The army and all power structures turned out to be outcasts in their Fatherland, on which they hung all the troubles of the population: low wages, pensions, lack of housing and even food problems. Moreover, they came up with a version about the absence of enemies in our country - they say that the military invent them in order to live "like in Christ's bosom" for people's money.

In these difficult conditions, at the suggestion of lawyers and financiers, the Commission on Military Legislation was formed in the USSR Ministry of Defense in order to protect the country's defense and military personnel at the legislative level. I confess that I was not delighted when V.V. Vorobyov is a man who has never served in Moscow, who does not know the shadow order of the capital's beau monde, who has no connections in the corridors of power, and even in the era of outrageous frenzied "democracy".

But it was necessary not only to develop bills, but also to firmly defend each legal provision in committees and commissions of the Supreme Council, in government structures, in front of public organizations, such as committees of soldiers' mothers, who suddenly received financial resources and political support, including Gorbachev himself. The basis of the system of military legislation, in addition to the Constitution, was to be three bills: the Law on Defense, the Law on Military Duty and Military Service, and the Law on the Status of Military Personnel. At the same time, the Minister of Defense of the USSR D.T. Yazov, the Collegium of the Ministry of Defense, and indeed the entire top military leadership, set the task of protecting the rights of servicemen to a minimum.

When the outlines of these documents were being laid out, V.V. Vorobyov unexpectedly showed himself, firstly, as a high-level specialist, and secondly, as a real fighter (moreover, of an offensive type) for the interests of the armed forces and personnel.

The first thing that we, members of the Commission, heard from him was as an instruction: we have no right to include in draft laws norms that infringe on the former rights and social status of servicemen. That is, to cancel or lower the previous benefits and allowances. To the attempts of some members of the Commission to appeal to the difficulties of the situation in the country, Vasily Vasilyevich clearly answered: it was not the military who created these difficulties.

The second thing I remember is that he categorically rejected the attempts of the “democrats” to abolish compulsory military service by conscription. With his convincing calculations, he simply proved that the country will not be able to pull off the voluntary contract principle of manning the army and navy.

But the best fighting qualities of General V.V. Vorobyov showed when he had to fight in the Supreme Soviet of the USSR, and then in Russia, with liberals such as Sobchak, Lubenchenko, Starovoitova, etc., who interpreted the equality of civil rights as equalization in monetary allowance and benefits. I remember how, proving to Sobchak and his "democratic" colleagues the right to benefits, V.V. Vorobyov threw a bunch of arguments at them: restrictions on the right to choose a profession, place of residence, unlimited working time; activities associated with a risk to life, etc.

He asked a direct question: if today you receive an order to leave tomorrow for the north for work, will you go? Deputies hesitated. And then completely deadly - if you receive an order to go on a mission, where can you not return, or even more likely not to return? In my opinion, Lubenchenko squealed something that the serviceman might not go either. To which Vasily Vasilyevich replied that for such situations, military personnel have 33 articles in addition to the general civil Criminal Code in the law "On criminal liability for military crimes."

In 1991, General Vorobyov was appointed head of the CFU of the USSR Ministry of Defense. Knowing Vasily Vasilyevich well from his short, but principled and active work in the joint struggle for the rights of military personnel and defending the interests of the country's defense, I somehow participated in his future fate. The fact is that Vorobyov's principled position, his uncompromising approach to upholding the rights of military personnel, was not to everyone's liking in a democratizing country. And they decided to get rid of it. First, they offered to agree to the post of first deputy head of the Committee of the Supreme Soviet of the USSR for Control of Law Enforcement Agencies, invented by someone else. He refused - to oversee the destruction of army and navy traditions, and the defense of the country as a whole, is not his path. Then his boss, Colonel General V.N. Babiov, a good, experienced financier, but in a calm, peaceful time, began to prepare materials for the dismissal of his first deputy due to unsuitability.

I had to intervene and explain to the Minister of Defense of the USSR E.I. Shaposhnikov, the true reasons for this approach to V.V. Vorobyov. Vladimir Nikolaevich Babiev was already over 65 years old, but he did not want to retire, and therefore a shortage of personnel was artificially created. Plus, the first deputy, with his activity, created discomfort to the constant displeasure of the “democrats”. In October 1991, Lieutenant General V.V. Vorobyov was approved as head of the CFU of the USSR Ministry of Defense, with the death of the Soviet state - head of the Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation. To the "execution" position.

Once again I confess: I did not envy him for the following reasons:

There was a terrible underfunding of the Armed Forces of the Russian Federation;

There was a division of the army and navy between the new sovereigns;

The transfer of the Armed Forces to the rails of market relations in the country, relations with commercial banks and firms, which was an absolute novelty for the financial structures of Soviet institutions, especially power ones;

The officers of the now former Soviet Armed Forces had to decide on the place of service and residence; most wanted to return to their small homeland. For this majority, this was Russia, but the size of its army was also declining, there were clearly not enough full-time posts for everyone. Plus housing, benefits, etc.;

Military units withdrawn from Europe and other regions of the world were also stationed in Russia;

It was necessary to urgently create an international legal framework for the protection of military personnel, mutual settlements between new subjects of the CIS, etc. etc.

And it all came down to finances. Vasily Vasilyevich with his subordinates and colleagues coped with this task, and besides, he actively helped the formation of the financial services of the armies of the newly independent states.

After the dismissal (by no means voluntary and not due to age) from the Armed Forces of the Russian Federation, Vasily Vasilyevich Vorobyov did not reduce his activity in defense of the Armed Forces. In the era of rampant Serdyukovism, it became a matter of honor for veterans of the financial and economic service to defend the principles of justice and honest professionalism. Their printed works and electronic resources were widely distributed among the population, in the military community, among the deputies of the State Duma. It was a guilty verdict against Serdyukovism and its patrons.

High authority, a clear and clear political position in relation to events in the country and the army nominated Vasily Vasilyevich Vorobyov to the members of the Supreme Officers' Council of Russia. All participants in the All-Russian Officers' Meeting voted for him unanimously.

Happy anniversary, dear Vasily Vasilyevich! The same indomitable energy in serving the Fatherland, the same passion and professionalism in protecting the interests of the army and navy!

L.G. IVASHOV, colonel general

Interesting article?

In the branches of the armed forces of the Union and individual branches of the armed forces.

Rear of the Armed Forces of the USSR- forces and means intended for logistic support and technical support services for the troops (forces) of the Armed Forces of the USSR.

The beginning of the creation of provisioning bodies in the Russian army was laid by the decree of Peter I of February 18 (March 1, according to a new style), 1700, establishing the post of general-provider in the military department, to which the roundabout Semyon Yazykov was appointed. By this decree, the general / provisions was ordered "... to manage all the grain reserves for the dacha of military people, as well as their collection and dacha, in Moscow and in other cities ...". Thus, a new order was established, which, in accordance with the title of its chief, became known as Proviantsky, the beginning of a centralized provision of troops with food was laid. On the same day, by royal decree, a “Special Order” was formed (later called the Military (sometimes also called the “Commissariat”), which was entrusted with the supply of troops with uniforms, equipment and salaries, as well as weapons and horses. In 1711, by decree Peter the Great, supply agencies became part of the active army.In its field administration, a commissariat was created that was in charge of all types of supplies.In divisions, the organization of supply was entrusted to the chief commissars and chief provisionsmasters, and in the regiments, respectively, to the commissars and provisionsmasters. regiments acquired their own military facilities.

The structure of government bodies that had developed at the beginning of the 18th century and the experience gained during the Northern War in supplying the army in the field were enshrined in the Military Regulations of 1716. The responsibility for providing the troops was assigned to the army commander (Field Marshal General), and the direct management of its supply was assigned to the Kriegs Commissar General, whose duties, in particular, included supplying the troops with money, clothing, provisions, weapons and horses. Medical support was carried out: in the army - a doctor under the highest generals, in divisions - a doctor and a staff doctor, in regiments - a doctor, in a company - a barber (paramedic).

Subsequently, the logistic support system of the Russian Imperial Army was improved taking into account the experience of wars. The supply transport has been developed, a system for separating reserves has been developed, and a unified quartermaster service has been created. During the First World War, front-line and army supply bases were formed, front-line distribution stations began to function, which ensured the reception of railway transport from the rear of the country, as well as hull unloading stations.

By the beginning of the Great Patriotic War of 1941-1945, the rear of the USSR Armed Forces included: rear units, units and institutions that were part of military units, formations and associations of all types of the Armed Forces; bases and warehouses with stocks of materiel; railway, automobile, road, repair, engineering and airfield, aviation technical, medical, veterinary and other rear units and units of central subordination. Their leadership in a special respect was carried out through the relevant main and central departments of the People's Commissariat of Defense. The general management of the Main Quartermaster, Sanitary, Veterinary Directorates and the Department of Material Funds was entrusted to the Deputy People's Commissar of Defense. The existing rear structure did not meet the requirements of the war. There were no army and front-line rear services, since the states did not provide for its maintenance in peacetime.

During the Great Patriotic War, a well-organized and technically equipped Logistics of the Armed Forces was formed, which successfully coped with a large volume of tasks for the logistics of troops (forces). With the beginning of the war, the Main Directorate of Logistics, the rear departments in the fronts and armies were created. That. a centralized rear was formed. By May 1942, the posts of chiefs of logistics in corps and divisions were introduced. During the war, the rear of the Armed Forces received from industry and ensured the storage and delivery to the troops (forces) of over 10 million tons of ammunition, 16 million tons of fuel, approx. 40 million tons of food and fodder. Over 70 million sets of uniforms have been issued to personnel. Military rail transportation exceeded 19 million wagons, 625 million tons were transported by road, and approx. 140 million tons of material resources. Road troops built and restored approx. 100 thousand km of roads, railway troops and special forces of the People's Commissariat of Railways - approx. 120 thousand km of railway tracks. More than 6,000 airfields have been equipped for aviation needs. The military medical service and medical institutions of the People's Commissariat of Health were returned to service after St. 72% of the wounded and 91% of the sick.

Composition

• Main Directorate of the Railway Troops of the USSR Ministry of Defense (GUZhV MO USSR);
• Main Automobile Directorate of the Ministry of Defense of the USSR (GLAVTU MO USSR);
• Main Military Medical Directorate of the USSR Ministry of Defense (GVMU USSR Ministry of Defense);
• Main Department of Trade of the USSR Ministry of Defense (GUT MO USSR);
• Central Directorate of Military Communications of the USSR Ministry of Defense (TsUP VOSO MO USSR);
• Central Food Administration of the USSR Ministry of Defense (TsPU MO USSR);
• Central Clothing Directorate of the USSR Ministry of Defense (TsVU USSR Ministry of Defense);
• Central Directorate of Rocket Fuel and Fuel of the Ministry of Defense of the USSR (TsURTG of the USSR Ministry of Defense) - military unit 25968;
• Central Road Directorate of the USSR Ministry of Defense (TSADU USSR Ministry of Defense) - military unit 92407;
• Central Financial Directorate of the USSR Ministry of Defense (CFU USSR Ministry of Defense) - military unit 01990;
• Aerodrome Engineering Service of the USSR Ministry of Defense;
• Fire, Rescue and Local Defense Service of the USSR Ministry of Defense;
• Inspectorate for Environmental Protection of the Ministry of Defense of the USSR;
• Department of Agriculture.

Higher education institutions

• academies
  1. Military Order of Lenin Academy of Logistics and Transport (Leningrad)
• Command
  1. Moscow Higher Command School of Road and Engineering Troops (Balashikha)
• rear
  1. Volsk Higher Military Order of the Red Star School of Logistics named after Lenin Komsomol
  2. Gorky Higher Military School of Logistics named after Marshal of the Soviet Union I. Kh. Bagramyan
• Engineering
  1. Ulyanovsk Higher Military Technical School named after Bogdan Khmelnitsky

Central Financial Directorate of the USSR Ministry of Defense

1. Military Finance and Economics Faculty

Main Military Medical Directorate of the USSR Ministry of Defense

1. Military Medical Order of Lenin, Red Banner Academy named after S. M. Kirov (Leningrad)
2. Military Medical Faculty
3. Military Medical Faculty
4. Military Medical Faculty
5. Military Veterinary Faculty

Main Automobile Directorate of the USSR Ministry of Defense

• Command
  1. Samarkand Higher Military Automobile Command School named after the Supreme Soviet of the Uzbek SSR
  2. Ussuriysk Higher Military Automobile Command School
• Engineering
  1. Chelyabinsk Higher Military Automobile Engineering School named after the Chief Marshal of the Armored Forces P. A. Rotmistrova

Main Directorate of the Railway Troops of the USSR Ministry of Defense

1. Leningrad Higher Order of Lenin, Red Banner School of Railway Troops and Military Communications named after M.V. Frunze

Military departments at universities

Military departments at universities:

• etc.

Chiefs

Military authorities

• Management and Headquarters of the rear;
  • main and central administrations.

Insignia and honors

Sleeve insignia

Sleeve insignia for special forces and special services were worn only by the category of ensigns, sergeants and soldiers of military service and extra-long service and by cadets of military universities on overcoats, on parade and day off, and everyday uniforms. On the field, working (replacement) uniform, the wearing of sleeve insignia was not provided.

Badges

Breastplates in the Rear of the USSR Armed Forces were of two types of distinction and distinction.

Today we are starting to study topic No. 1, which is called "Fundamentals of organizing the financial and economic support of the Armed Forces of the Russian Federation" and during a 2-hour lecture session we will study:

The concept of financial and economic support for combat training and economic activities of state institutions of the Ministry of Defense of the Russian Federation, its goals, tasks and elements;

The composition and functions of the financial and economic bodies of the Armed Forces of the Russian Federation;

Centralized financial and economic bodies, forms of their functioning and tasks assigned to them.

In total, the curriculum provides for the study of topic No. 1: 2 hours of lectures and 2 hours of independent work.

Question No. 1. The concept of financial and economic support for combat training and economic activities of a military unit (state institution of the RF Ministry of Defense), its goals, objectives and elements

Today we are starting to study a new block of the academic discipline "Military training", which is called "Finance and budgetary accounting of state institutions of the Ministry of Defense of the Russian Federation." In fact, this block has absorbed two special military disciplines: "Financial and economic support of the military unit" and "Budget accounting and reporting of the military unit."

In total, 112 study hours are provided for the study of the second block by the plan of the scientific process.

This lecture begins the study of the discipline "Financial and economic support of the military unit." The study of this discipline is based on the legislative base of the Russian Federation, taking into account the specifics that take place in the Ministry of Defense of the Russian Federation.

Deep and high-quality development of all educational issues of the discipline being studied will allow you to fulfill your duties at a high professional level in the future.

The financial aspect of the material maintenance of the army is one of the obligatory, most important aspects of the state policy for the defense of the Fatherland. The well-known Russian scientist, Professor I.Kh. Ozerov reasonably argued that “finances are a powerful factor in economic and political life. In finance we find the key to understanding history.”

In accordance with the Constitution of the Russian Federation, one of the main functions of the state is national security.

The Armed Forces of the Russian Federation is a state military organization that forms the basis of the defense of the Russian Federation.

In accordance with the Constitution of the Russian Federation, the Supreme Commander-in-Chief of the Armed Forces of the Russian Federation is the President of the Russian Federation, and the Minister of Defense of the Russian Federation exercises direct leadership of the Armed Forces.

Under the conditions of commodity-money relations, it is possible to equip the Armed Forces with personnel, provide them with weapons, military equipment, and other material means, and provide them with the necessary services, if appropriate financial resources are available. The Federal Law "On Defense" determines that defense spending is financed from the federal budget by allocating funds to the Ministry of Defense and other federal executive bodies that ensure the implementation of measures in the field of defense.

In 2011, the Ministry of Defense of the Russian Federation accounted for 92% of the federal budget expenditures under the section "National Defense", and in 2012 and 2013 under this section - 95%. In the structure of the section, the main place is occupied by expenses for the provision of the Armed Forces of the Russian Federation: their share in the total amount of expenses under the section will increase from 73% in 2011 to 78% in 2013.

In accordance with the Main Directions of the Budget Policy for 2011 and the planning period of 2012-2013, the priority task in the field of national defense is the financial support of the State Armament Program for 2011-2020 (SAP), which involves a comprehensive re-equipment of troops with modern types of weapons and military equipment, starting from since 2011.

The Ministry of Defense develops proposals for including the needs of the Armed Forces in budget allocations in the draft long-term financial plan of the Russian Federation and the federal budget for the next financial year, actively participates in the consideration of the draft budget in the Ministry of Finance of the Russian Federation, in the Government of the Russian Federation, in the State Duma of the Russian Federation.

After consideration in the State Duma in the third reading of the draft federal law on the federal budget for the next financial year, the Ministry of Defense begins planning the use of budgetary appropriations, i.e. their intrasystem distribution among the branches and arms of the Armed Forces, military districts (fleets), etc. After the adoption of the law on the federal budget for the corresponding year, the limits of budgetary obligations for the year are brought to all administrators and recipients of federal budget funds.

During the budget year, the Ministry of Finance finances the Ministry of Defense (adjusts the amount of funding).

Upon receipt of funding from the Ministry of Finance, the Ministry of Defense organizes funding (adjusting the amount of funding) for the types and branches of troops of the Armed Forces, military districts (fleets), associations, formations and military units.

If there are limits on budgetary obligations and funding volumes, the expenditure of budgetary funds begins.

In the entire structure of the Ministry of Defense, there is a need to take into account funds (budget commitment limits, funding volumes), monitor their use, report on them, and at the lower level, in addition, receive and store cash. The totality of all these works is united in the concept of financial security.

Financial and economic support in the Armed Forces- a system of events organized and carried out in order to timely and fully meet the needs of troops (forces) in cash.

Elements of financial and economic support:

1. Financial planning and financing.

2. Request, receipt and storage of funds.

3. Economical and strictly expedient spending of funds.

4. Budget accounting of funds.

5. Reporting on the expenditure of funds.

6. Control over the use of funds.

Financial and economic service in the Armed Forces- a system of bodies providing financial support for the troops (forces), as well as financing activities carried out through the Ministry of Defense.

The financial and economic service of the army and navy has a long and rich history. Regular material and financial support for the Russian army was organized as early as the 16th century. Various orders: Posolsky (1549), Discharge (1st half of the 16th century), Streletsky (1571) and others - were in charge of accruing and distributing pay for military service. The establishment by Decree of Peter I of February 18, 1700 No. 1766 of the post of Commissar General and the subordination of the Special Order (which dealt with the monetary supply of the army) to him were the first step in creating a centralized system of military management of the material and monetary support of the army and navy. Since that time, the activities of special bodies of military control began, which were engaged in the material and financial support of the army and navy.

Yakov Fedorovich Dolgorukov was the first to be appointed to the post of commissar general, or as he was then called by the people "zealot of the treasury" - he deserved such a title for honesty and incorruptibility. He dared to object even to Peter I, if faced with an ill-conceived decision. There is a known case when the tsar, in front of his close associates, even tore up his decree after receiving explanations about the reasons for not accepting it for execution by Dolgorukov in the manner provided for in the tsar’s decree.

A little later, the Revision Board appeared, which was in charge of all the accounts of expenses and income. It consisted of six departments, two of which were engaged in checking the documents of the military collegium. It was they who were presented with "account statements" with a report on how much money was spent and where. If officials had doubts about the legality of spending, they could require all books and expenditure documents to be audited. And if violations were found, the measures applied to the embezzler were the most severe, for example, exile to Siberia or the death penalty.

Major changes in the financing of troops were made during the Russian-Turkish war of 1877-1878. published on the eve of the war "Regulations on the field command of troops in wartime." This provision determined the financial rights of field army officials and the order of financial support for the troops, and for the first time included material on field treasuries and field control.

An important factor was the situation that the entire economy of the regiment, including the financial one, was essentially completely dependent on the personality of the regiment commander, which gave him the opportunity to decide on the expenditure of regimental sums at his own discretion.

The beginning of the formation of the Soviet financial system was laid on October 26, 1917 by the decision of the 2nd All-Russian Congress of Soviets on the creation of the People's Commissariat for Finance of the Republic. I.I. was appointed the first People's Commissar of Finance. Skvortsov-Stepanov, his deputy - V.R. Menzhinsky. In reality, the People's Commissariat of Finance as part of the new government was headed by V.R. Menzhinsky, who was soon appointed People's Commissar.

In early December 1917, the Collegium of People's Commissars for Military Affairs decided to form the Financial Department of the People's Commissariat for Military Affairs, which on December 9, 1917 was headed by M.V. Lezgintsev. In January 1918, the Financial Department of the People's Commissariat for Military Affairs took control of the financing of the fronts with loans from the military fund, and from February 1918, operations on the current accounts of all content departments of the Military Ministry.

In March 1918, all functions of the finance department of the All-Russian Collegium for the organization and management of the Workers 'and Peasants' Red Army were transferred to the Financial Department of the People's Commissariat for Military Affairs.

Thus, by the middle of 1918, there was a trend towards the centralization of funding, which followed the path of concentrating resources intended for the fronts in one hand, while maintaining estimates in the central content departments. These measures were very important in the face of a lack of funds, attempts to disrupt the financing of the army by hostile workers in various organs of the support system. The central administrations carried out the financing of the military districts independently.

The next important period for the financial service was the Great Patriotic War.

In total, during the war years, more than 50% of the state budget was spent through the financial service of NGOs. And the fact that the financial system of the state survived, and the end results of these huge public expenditures turned out to be, in today's language, highly effective, is a great merit of military financiers.

Over the past period, the financial and economic service has been continuously developing, and its role has constantly increased. The basic principles of organizing financial support, developed by historical experience, are still valid today in the classification of expenses, planning and regulation, organization of control and accounting, the system of monetary allowances and pensions for military personnel and other issues.

Changes in the state and political system, priorities of state and military construction, achievements in economic development, military successes and failures of Russia and other historical events had a direct impact on the organization and development of the financial support of the army and navy. The military financial and economic service has withstood the test of time and had a great influence on the development of the military organization of the state.

Bodies of financial and economic service Depending on the subordination and functions performed, they are divided into:

fund managers (Department of Financial Support of the Ministry of Defense of the Russian Federation, financial support departments for the constituent entities of the Russian Federation, military commissariats of the constituent entities of the Russian Federation);

financial and economic bodies of state institutions (military medical institutions, military educational institutions), i.e. budget recipients.

Question No. 2. Composition and functions of the financial and economic bodies of the Armed Forces of the Russian Federation

The centralization of the financial support of the military organization in Russia was legally defined during the years of the Civil War. By a decree of the All-Russian Central Executive Committee of September 2, 1918, a new body of military control was created - the Revolutionary Military Council of the Republic (RVSR). By order of the RVSR dated October 22, 1918 No. 135, the Financial Department was established under the RVSR with a total number of 161 people, which was headed by M.V. Lezgintsev.

The names were repeatedly changed, and the structure of this financial body was specified in connection with the change in tasks due to the reorganization of the military department and the conditions of activity:

April 1921 - Military Financial Directorate of the Red Army;

July 1921 - Main Military Financial Directorate of the Red Army;

August 1923 - Financial Department under the Revolutionary Military Council of the Republic;

November 1923 - Financial Department of the Revolutionary Military Council of the USSR;

March 1924 - Military Financial Directorate of the Red Army;

December 1927 - Financial and planning department of the Red Army;

July 1928 - Central Military Financial Directorate of the Revolutionary Military Council of the USSR;

March 1931 - Financial and planning department of the Red Army;

June 1931 - Financial Department of the Red Army;

June 1934 - Financial Department under the People's Commissariat of Defense of the USSR;

September 1940 - Financial Administration under the People's Commissariat of Defense of the USSR;

June 1943 - Financial Department of the Red Army;

July 1946 - Financial Department of the Ministry of the Armed Forces of the USSR;

February 1950 - Financial Department of the Military Ministry of the USSR;

March 1953 - Financial Department of the Ministry of Defense of the USSR;

May 1955 - Central Financial Directorate of the Ministry of Defense of the USSR (CFU MO RF);

October 1991 - Central Financial Directorate of the United Armed Forces of the Commonwealth of Independent States;

March 1992 - Main Directorate of the Military Budget and Financing of the Ministry of Defense of the Russian Federation (GUVBiF MO RF);

October 2001 - Main Financial and Economic Directorate of the Ministry of Defense of the Russian Federation (Head of FEU MO RF).

January 2004, the Economics and Finance Service of the Ministry of Defense of the Russian Federation was established (order of the Ministry of Defense of the Russian Federation of 05.01.05 No. 10).

The main purpose of the Economics and Finance Service of the Ministry of Defense of the Russian Federation is the implementation of the economic policy of the state and a unified state and financial policy in the Armed Forces, the organization of financial support for the construction, training and use of the Armed Forces, the management of financial and economic activities, the organization of solving the problems of material and social security of military personnel, veterans Armed Forces, their families and civilian personnel.

Main and main task The economy and finance services at the present stage, as in the entire history of the activities of financial bodies within the Russian army, have been the timely provision of the needs of troops and forces in the appropriate budgetary allocations, taking into account the need for their economical and efficient use.

In accordance with the Budget Code of the Russian Federation, the Service, in accordance with the established procedure, performs the functions of the main manager of federal budget funds.

The task of financial support for the troops and forces is solved through lower financial and economic bodies.