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sajaro politikis dokumentebi

saqarTvelos sajaro moxeleTa profesiuli SesaZleblobebis zrda gadawyvetilebis miRebasa da molaparakebebis warmarTvis teqnikaSi

CAPACITY-BUILDING OF THE GEORGIAN LEADERSHIP COMMUNITY FOR IMPROVED DECISION-MAKING AND NEGOTIATION SKILLS

winamdebare gamocemaSi warmodgenili politikis dokumentebi Seiqmna

proeqtis _ `saqarTvelos sajaro moxeleTa profesiuli

SesaZleblobebis zrda gadawyvetilebis miRebasa da molaparakebebis

warmarTvis teqnikaSi~ _ farglebSi

The Public Policy Paper Series includes policy documents developed within the Capacity-Building of the Georgian Leadership Community (CBGL) project

proeqti xorcieldeba SvedeTis saerTaSoriso ganviTarebisa da TanamSromlobis saagentos finansuri mxardaWeriT

The Project is funded by the Swedish International Development Cooperation Agency

samecniero xelmZRvanelebi: ekaterine metrevelikaxa gogolaSvilimerab kakulia

Mentors: Ekaterine MetreveliKakha GogolashviliMerab Kakulia

redaqtori: rusudan margiSvili

Editor: Rusudan Margishvili

teqnikuri redaqtori: artem meliq-nubarovi

Technical Editor: Artem Melik-Nubarov

saavtoro uflebebi daculia da ekuTvnis saqarTvelos strategiisa da saerTaSoriso urTierTobebis kvlevis fonds. werilobiTi nebarTvis gareSe wignis arc erTi nawili ar SeiZleba gadaibeWdos nebismieri,

maT Soris, eleqtronuli an meqanikuri formiT.

© saqarTvelos strategiisa da saerTaSoriso urTierTobaTa kvlevis fondi 2016 weli

All rights reserved and belong to Georgian Foundation for Strategic and International Studies. No part of this publication may be reproduced in any form, including electronic and mechanical, without the prior written permission of the publisher

Copyright © 2016 Georgian Foundation for Strategic and International Studies

proeqtis Sesaxeb

programa `saqarTvelos sajaro moxeleTa profesiuli SesaZleblobebis zrda gadawyvetilebis miRebasa da molaparakebebis warmarTvis teqnikaSi~ miznad isaxavs daexmaros saqarTvelos mTavrobas marTvis sferoSi arsebuli proble-mebis daZlevaSi. proeqti iTvaliswinebs saSualo rgolis sajaro moxeleTa da samoqalaqo sazogadoebis warmomadgenelTa CarTvas politikis SemuSavebisa da molaparakebis warmarTvis teqnikis dasaxvew praqtikul mecadineobebSi. es meca-dineobebi moicavs ara marto Tanamedrove midgomebis danergvas qarTul sajaro administraciasa da sajaro politikaSi, aramed saxelmwifoebrivi mniSvnelobis sakiTxebze sajaro politikis dokumentebis SemuSavebas. proeqti aseve xels Seuw-yobs qarTvel sajaro moxeleTaTvis marTvis Tanamedrove midgomebis Sesaxeb cod-nis, praqtikisa da unarebis gacnobas.

programas afinansebs SvedeTis saerTaSoriso ganviTarebisa da TanamSrom-lobis saagento (SIDA) da axorcielebs saqarTvelos strategiisa da saerTaSoriso urTierTobebis kvlevis fondi (rondelis fondi) estoneTis diplomatiis skolas-Tan (ESD) partniorobiT.

programa xels uwyobs sajaro mmarTvelobis iseTi kulturis Camoyalibe-bas, romelic iqneba angariSvaldebuli da gaiTvaliswinebs qarTuli sazogadoebis saWiroebebs. garda amisa, programa miznad isaxavs gadawyvetilebis miRebis sfer-oSi qarTuli mmarTvelobis SesaZleblobebis gaZlierebas, rom gadawyvetilebis miRebis procesi gaxdes ufro gamWvirvale da iyos moqnili garemoebaTa cvli-lebis Sesabamisad. programa aseve moicavs saqarTvelos saxelmwifo seqtorebsa da organizaciebs Soris TanamSromlobis gaumjobesebas da saxelmwifo moxeleTa SesaZleblobebis gazrdas, raTa saqarTvelo ukeT warmoCndes saerTaSoriso don-eze sxva saxelmwifoebTan Tu saerTaSoriso organizaciebTan urTierTobisas.

programa xorcieldeba rva wlis manZilze (2009-2016 ww.).

ABOUT THE PROJECT

“Capacity-building of the Georgian Leadership Community for Improved Decision-making and Negotiation Skills” is designed to assist the Georgian government in addressing its governance challenges. This multi-component initiative aims to introduce and reinforce modern management skill sets, proficiency and practice among Georgian public officials. The project engages directly with middle level public servants and civil-society representatives through practical in-service training in policy development and negotiation techniques. Apart modernization of the Georgian public administration and public policymaking, the project activities seek to deliver actionable policy documents on the issues of national importance. The project activities and the policy initiatives will be consistent with and supportive of principles of gender and diversity equality.

The program is funded by the Swedish International Development Cooperation Agency (SIDA) and is implemented by the Georgian Foundation for Strategic and International Studies (Rondeli Foundation) in partnership with the Estonian School of Diplomacy (ESD).

The program will promote a likeminded leadership culture that is accountable and oriented to meeting the needs of the Georgian society. Furthermore, the program aims at strengthening the Georgian government capacity in decision-making, as well as increasing its transparency and flexibility in responding to the changing circumstances. In addition, this initiative intends to improve organizational cooperation among the Georgian public sectors and the country’s interaction with other states and international organizations.

The program is implemented during eight years (2009 – 2016).

51

biujetis Semosulobebis aRricxvianobis gaumjobeseba

levan Todua

reziume

saqarTvelos sajaro finansebis marTvisa da biujetis Sesrulebis um-

niSvnelovanesi nawilia biujetis Semosulobebi. sabiujeto procesis sworad

warmarTvisaTvis mniSvnelovan elements warmoadgens biujetis Semosulobebis aR-

ricxvianobisa da angariSgebis gaumjobesebisaTvis efeqtiani meqanizmis danergva.

Cvens politikis dokumentSi ganxilulia biujetis Semosulobebis aRricx-

vis problema da warmodgenilia problemis gadaWris sami alternativa: 1) Semosu-

lobebis administrirebeli uwyebebis TanamSromlebis kvalifikaciis amaRleba, 2)

biujetebTan angariSsworebisaTvis erTiani integrirebuli sainformacio siste-

mis Seqmna da 3) biujetis Semosulobebis erTiani saxazino kodebis Seqmna. amasTan,

danaxarji-efeqtianobis meTodis saSualebiT mocemul alternativebs Soris gaan-

alizebuli da gamovlenilia saukeTeso varianti. alternativebidan upiratesad

SeirCa meore alternativa _ biujetebTan angariSsworebisaTvis erTiani integri-

rebuli sainformacio sistemis Seqmna.

daskvniT nawilSi rekomendaciebis saxiT warmodgenilia is RonisZiebebi,

romlebic unda gatardes SerCeuli alternativis gansaxorcieleblad.

Sesavali

saxelmwifo finansebis marTvis erT-erTi centraluri nawilia biujetis Se-

mosulobebis marTva, romlis efeqturobis mTavari winapirobaa Semosulobebis

zusti da sruli aRricxva da angariSgeba. damoukideblobis gamocxadebis Semdeg

saqarTvelos ergo sabWouri memkvidreoba, maT Soris, saxelmwifo finansebis mar-

Tvis mxrivac. sabWoTa saqarTveloSi ar arsebobda saxazino samsaxuri. Semosulo-

bebis mobilizeba da maTi aRricxva xorcieldeboda saxelmwifo bankebis meSveo-

biT, rac, Tavis mxriv, inerciiT gagrZelda damoukideblobis miRebis Semdgomac _

ar arsebobda saTanado sakanonmdeblo baza da procedurebi ar iyo gawerili nor-

matiul doneze. miuxedavad imisa, rom saxazino samsaxuri ukve 1995 wels Seiqmna,

Semosulobebis mobilizeba mainc xdeboda saqarTvelos erovnul banksa da mis

filialebSi gaxsnil angariSebze. Sesabamisad, ar iyo erTiani centralizebuli

sistema, romlis meSveobiTac moxdeboda Semosulobebis aRricxva. aseve aRsaniSna-

via, rom erovnuli bankis funqcias ar warmoadgenda Semosulobebis aRricxva, rac

TavisTavad araefeqturs xdida am mimarTulebiT mis muSaobas.

saqarTvelos mTavrobis mier saerTaSoriso savaluto fondis winaSe aRe-

buli valdebulebebis, agreTve saerTaSoriso safinanso organizaciebis rekomen-

52

daciebis Sesabamisad, saxelmwifo finansebis marTvis gaumjobesebasTan dakavSire-

buli reformis farglebSi (PFM), Semosulobebis aRricxvis komponentis aqtiurad

ganxorcieleba daiwyo 2004 wlidan. reformis umniSvnelovanesi nabiji iyo amave

wels Semosavlebis erTiani angariSis, xolo ukve 2006 wels xazinis erTiani anga-

riSis Seqmna, romelzec xdeboda yvela donis biujetebis Semosulobebis mimarTva

da aRricxva.

reformis farglebSi moxda erovnul bankSi arsebuli asobiT angariSis gau-

qmeba da Semosulobebis aRricxva daiwyo biujetis Semosulobebis saxazino ko-

debis meSveobiT.

miuxedavad imisa, rom xazinis erTiani angariSis SemoReba win gadadgmuli

nabiji iyo da udidesi roli Seasrula Semosulobebis aRricxvis mowesrigebaSi,

gardamaval etapze mainc mravalma problemam iCina Tavi. pirvel etapze cvlile-

bebi sakmaod mtkivneulad mimdinareobda. xSirad xdeboda saxazino kodebis cvli-

leba, rac, Tavis mxriv, problemebs uqmnida rogorc gadamxdelebs, ise im orga-

nizaciebs, vinc axdenda Semosulobebis administrirebas. problemas warmoadgenda

gadamxdelebis informireba. maTi kultura da cnobiereba biujetTan angariSs-

worebis kuTxiT sakmaod dabali iyo. imis gaTvaliswinebiT, rom biujetebTan an-

gariSsworeba mTlianad gadavida unaRdo angariSsworebaze, komerciuli bankebis

roli dRiTidRe izrdeboda; sabanko mimarTulebiTac garkveuli problemebi iCen-

da Tavs, rogoricaa filialebis nakleboba, TanamSromlebis kvalifikacia da in-

formirebuloba. am problemebis nawili dResac aqtualuria, magram saxelmwifos

mier gatarebulma RonisZiebebma, normatiuli bazis daxvewam, vebteqnologiebis

ganviTarebam da komerciul bankebTan informaciis mimocvlis sqemebis ganviTare-

bam, gadamxdelebis sagadamxdelo kulturisa da maTi informirebis donis amaR-

lebam ganapiroba Semosulobebis aRricxianobis im standartis dadgena, romelic

dRes moqmedebs.

saxelmwifo finansebis marTvis reformis farglebSi xorcieldeba Semosu-

lobebis aRricxvis gasaumjobesebeli RonisZiebebi. 2015 wlis 1 ianvridan xazinis

erTian angariSze miimarTeba da xazinis mier xorcieldeba ara marto saxelmwifo,

adgilobrivi da avtonomiuri respublikebis, aramed maT mier dafuZnebuli sa-

jaro samarTlis iuridiuli da arasamewarmeo, arakomerciuli iuridiuli pirebis

Semosulobebi. miuxedavad win gadadgmuli nabijebisa, dResac saWiroa biujetis

Semosulobebis aRricxvianobis gaumjobeseba, raTa aRricxva moxdes saerTaSoriso

standartebisa da msoflios wamyvani qveynebis saukeTeso praqtikis Sesabamisad.

warmodgenili politikis dokumentis mizania biujetis Semosulobebis aR-

ricxvianobis srulyofisaTvis ufro efeqtiani sistemis SemuSaveba. Cvens amocanas

warmoadgenda saukeTeso alternativis gamovlena, risTvisac gamoviyeneT kvlevis

rogorc raodenobrivi, aseve Tvisebrivi meTodebi.

53

problemis aRwera

xazinis erTian angariSze miimarTeba yvela donis biujetis, saxelmwifo biu-

jetis, avtonomiuri respublikebisa da TviTmmarTveli erTeulebis biujetebis,

aseve saqarTvelos sabiujeto kodeqsiT gansazRvruli sajaro samarTlis iuridi-

uli da arasamwearmeo (arakomerciuli) iuridiuli pirebis ekonomikuri saqmiano-

bidan miRebuli Tanxebi. saSualod, xazinis erTian angariSze yoveldRiurad xdeba

Caricxvis 30 aTasamde operacia, miuxedavad tranzaqciebis simravlisa, sistemam

unda uzrunvelyos maTi aRricxva, gamijvna, identificireba da saxsrebis mflo-

belebs Soris ganawileba.

saqarTvelos kanonmdebloba, kerZod ki, sabiujeto kodeqsi gansazRvravs

sabiujeto Semosulobebis biujetebs Soris ganawilebis kriteriumebs. aseve

sakanonmdeblo/normatiuli aqtebiTaa daregulirebuli konkretuli Semosulo-

bebis administrirebis ganmaxorcielebeli uwyebebi da maTi pasuxismgebloba biu-

jetSi Casaricxi Tanxebis srul da droul mobilizebaze. biujetis Semosulobebis

asaxva, maTi identificireba da Semdgomi aRricxva xdeba biujetis Semosulobebis

saxazino kodebis meSveobiT.

biujetis Semosulobis saxazino kodi warmoadgens sabiujeto klasifikaciis

Sesabamisad Sedgenil specialur kodebs. saxazino kodis formati aris 9-niSna,

TiToeuli simbolo Seicavs informacias gadaxdis Sesaxeb, ufro konkretulad

_ vin aris Semosulobis amkrefi, romel saxes ganekuTvneba igi da romel biu-

jetSi unda miimarTos konkretuli saxsrebi. Sesabamisad, Semosavlebis aRricxva

da Tanxebis biujetebs Soris ganawileba damokidebulia imaze, Tu romel saxa-

zino kodebzea mimarTuli biujetebisaTvis gankuTvnili Semosulobebi, sistema

imdagvaradaa awyobili, rom gadaricxvis ganxorcieleba SeuZlebelia ararsebuli

saxazino kodiT (saxazino samsaxuri amzadebs specialur fails, romelSic aris

yvela SesaZlo saxazino kodi da erovnuli bankis meSveobiT ugzavnis komerci-

ul bankebs, raTa maT TavianT sistemebSi SeZlon kodebis CatvirTva), Sesabamisad,

Tanxa sabiujeto gadaricxvisas nebismier SemTxvevaSi moxvdeba xazinis erTian an-

gariSze.

marTalia, aRniSnuli sistema maqsimalurad uzrunvelyofs Semosulobebis

aRricxvas, magram mainc saWiroebs Semdgom daxvewas. problema mdgomareobs Sem-

degSi: xSiria Tanxebis xazinis erTian angariSze SecdomiT/araswori saxazino

kodiT mimarTvis SemTxvevebi, ris Sedegadac adgili aqvs Semosulobebis arazust

aRricxvasa da Tanxebis biujetebs Soris arasworad ganawilebas.

problemebi ganpirobebulia ramdenime faqtoriT, romelTagan umTavresi

gadamxdelis sagadamxdelo kulturis nakleboba da saxazino kodebis simravlea. es

sakiTxi nawilobriv mogvarda 2016 wlis 1 ianvridan, rodesac SemoRebul iqna ga-

dasaxadis erTiani saxazino kodi (gadasaxadis erTiani saxazino kodi gankuTvnilia

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mxolod sagadasaxado SemosavlebisaTvis). am reformam moagvara gadasaxadebisaT-

vis gankuTvnili saxazino kodebis simravlis sakiTxi. amasTan, garkveuli prob-

lemebi isev dgas, radganac gadamxdelis mier gadaxdili Tanxebi miemarTeba ga-

dam xdelis mier deklarirebuli valdebulebebis dasafarad. Sesabamisad, Tu

gadamxdeli deklarirebisas dauSvebs Secdomas (rac ar warmoadgens iSviaTobas),

Tanxebis mimarTva-ganawilebac arasworad moxdeba, Sedegad ki SesaZloa saxelm-

wifo an romelime municipalitetis biujetma miiRos da daxarjos Tanxa, romelic

mas ar ekuTvnis. gadasaxadis erTiani saxazino kodis SemoRebam mniSvnelovnad

gaaumjobesa biujetis Semosulobebis Sesrulebis angariSgebis xarisxi. aRniSnuli

SesaZlebelia ganxilul iqnes rogorc biujetis Semosulobebis aRricxvianobis

gaumjobesebis erT-erTi alternativa.

problemis gamomwvevi erT-erTi faqtori isic aris, rom Sesabamisi Semosu-

lobebis administrirebel uwyebebsa da uwyebis TanamSromlebs ara aqvT gaTaviseb-

uli TavianTi roli da pasuxismgebloba biujetis Semosulobebis aRricxvaSi. xSi-

ria, roca isini gadamxdelebs araswor informacias awvdian. sabiujeto kodeqsis

Tanaxmad, erTi da imave tipis Semosulobebi SesaZlebelia miimarTos rogorc sax-

elmwifo biujetSi, ise adgilobriv da avtonomiuri respublikis biujetebSi. ase,

magaliTad, jarimebi administraciuli samarTaldarRvevebisaTvis biujetebs So-

ris imis mixedviT nawildeba, Tu xelisuflebis romelma organom amoiRo es Tanxe-

bi. Tu samarTaldarRvevis oqmis Semdgeni aris avtonomiuri respublikis organo,

aRniSnuli jarima unda miimarTos Sesabamisi avtonomiis biujetSi, adgilobrivi

xelisuflebis organos SemTxvevaSi _ adgilobrivSi, xolo centraluri xelisul-

flebis organos SemTxvevaSi _ saxelmwifo biujetSi. am etapze SesaZlebelia daS-

vebul iqnes Secdoma, romelic SemdgomSi araswori aRricxvis winapiroba gaxdeba.

magaliTad, centraluri xelisuflebis organos regionaluri filiali warmoag-

dens centraluri xelisuflebis organos, miuxedavad amisa, xSiria regionaluri

ofisebis mier amoRebuli Tanxebis SecdomiT im biujetSi mimarTva, romeli TviTm-

marTvelobis teritoriazec funqcionirebs regionuli ofisi. aseve yuradsaRebia

is garemoeba, rom xSiria adgilobriv biujetebSi Tanxebis arasworad mimarTva

(TviTmmarTvelobebis erTmaneTSi areva da, Sesabamisad, biujetis Semosulobebis

saxazino kodis arasworad gansazRvra). es sakiTxi ufro mwvaved dadga mas Semdeg,

rac 2015 wlis 1 ianvridan moxda municipalitetebis gayofa TviTmmarTvel qa-

laqebad da TviTmmarTvel Temebad. teritoriuli mikuTvnebis zustad gamijvnis

mowesrigebamde ki aRniSnuli faqtori bolomde ver aRmoifxvreba.

amrigad, zemoT aRniSnuli Secdomebis daSvebis albaToba sakmaod didia, ris

gamoc vawydebiT sakmaod seriozul problemas, romelsac mivyavarT Semosulo-

bebis SecdomiT aRricxvasa da kidev ufro did problemasTan – Tanxebis biu-

jetebs Soris arasworad ganawilebasTan.

55

problemis gadaWris gzebi(alternativebi)

alternativa I – Semosulobebis administrirebel uwyebebis TanamSromlebis

kvalifikaciis amaRleba.

I alternativa gulisxmobs, rom sistema darCes ucvleli da msajaro samsax-

urebis TanamSromlebma gaiaron treningi. is, rom saqarvelos finansTa saminis-

trosTan funqcionirebs finansTa saministros akademia, romlis erT-erT funq-

ciasa da mizans swored msgavsi treningebis, seminarebis da sxva saxis swavlebis

organizeba warmoadgens, am alternativas garkveul upiratesobas aniWebs.

aRsaniSnavia, rom sajaro finansebis marTvis gaumjobesebis kuTxiT fi-

nansTa saministros akademiaSi mudmivad imarTeba sajaro seqtorSi momuSaveTa

gada mzadebisaTvis saWiro treningebi Tu seminarebi. SesaZlebelia swored msgavsi

treningebsa Tu seminarebSi erT-erT mimarTulebad CavrToT problemis warmomqm-

neli faqtorebis aRmofxvrisaTvis saWiro sakiTxebi, rac sagrZnoblad dazogavs

rogorc finansur, ise adamianur resursebs.

aqve unda iTqvas, rom treninggavlili TanamSromlebis arseboba Secdomis

albaTobis risks erTmniSvnelovnad ar gamoricxavs _ paralelurad unda mox-

des sajaro finansebis marTvis eleqtronuli sistemis ganviTareba imgvarad, rom

maqsimalurad Semcirdes adamianuri faqtorebiT gamowveuli Secdomebi.

dadebiTi mxareebi uaryofiTi mxareebi

finansTa saministros akademiis arsebobakadrebis kvalifikaciis faqtoridan gamomdinare

treningis araefeqturoba

sajaro finansebis marTvis kuTxiT treningebis

programebis arseboba

zemoaRniSnuli faqtorebidan gamomdinare

resursebis dazogvis SesaZlebloba

alternativa II _ biujetebTan angariSsworebisaTvis erTiani integrirebuli

sainformacio sistemis Seqmna

II alternativa gulisxmobs, rom xazinis sainformacio sistemaSi Seiqmnas ga-

dasaxdeli valdebulebebis erTiani universaluri sainformacio sistema, sadac

yvela sabiujeto organizacia moaxdens gadamxdelebis mimarT arsebuli moTxovnis

registracias da am sainformacio bazidan sabilingo sistemis saSualebiT gadax-

dis rekvizitebis Sesaxeb informacia (biujetis Semosulobebis saxazino kodis

Sesaxeb) iqneba komerciul bankebSi.

unda aRiniSnos, rom rig did sabiujeto organizaciebs aqvT individualuri

sabilingo sistemebi (mag., sapatrulo policias, Sss-is momsaxurebis saagentos da

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sxva), romelTa meSveobiTac xorcieldeba sabiujeto gadaricxvebi. am sistemebs

SeuZliaT aRniSnuli alternativis danergvis Semdegac gaagrZelon funqcioni-

reba.

II alternativis amoqmedebis Semdgom, sabiujeto gadaricxvis dros, sabilin-

go sistema daukavSirdeba erTian sainformacio bazas da gadaricxvas moaxdens

Sesabamisis rekvizitebis gamoyenebiT, rac praqtikulad gamoricxavs gadamxdelis

mier saxazino kodis SecdomiT miTiTebis albaTobas.

es sistema srulad ver moagvarebs problemas, vinaidan sistemas eqneba in-

formacia ukve arsebuli valdebulebebis Sesaxeb (mag., Tu sabiuejto organiza-

ciis mier momsaxureba ukve gaweulia an aqvs informacia momsaxurebaze daintere-

sebuli piris Sesaxeb, arsebobs sajarimo qviTari da sxva). sxva SemTxvevaSi (Tumca

aseTi SemTxvevebi gacilebiT naklebia), gadaricxvebi ganxorcieldeba dRes arse-

buli sistemiT.

am alternativas upiratesobas sZens is, rom dReisaTvis yvela sabiujeto

organizacia (zogadsaganmanaTleblo dawesebulebebis garda) isedac integrirebu-

lia xazinis erTian sainformacio sistemaSi.

uaryofiTi mxareebidan aRsaniSnavia is, rom aseT sistemas sWirdeba mZlavri

teqnikuri infrastruqtura (serverebi da sxva teqnikuri saSualebebi) da infra-

struqturis gamarTulad muSaobis uzrunvelyofa, rac sakmaod solidur danax-

arjebTan aris dakavSirebuli.

dadebiTi mxareebi uaryofiTi mxareebi

alternativa srulad agvarebs problemas.materialuri da adamianuri resursebis didi

danaxarjebi.

sabiujeto organizaciebi ukve integrirebuli

arian xazinis erTian sainformacio sistemasTan.

srulad ar xdeba problemis gamomwvevi

faqtorebis aRmofxvra.

alternativa III _ biujetis Semosulobebis erTiani saxazino kodebis Seqmna

III alternativis magaliTad SegviZlia ganvixiloT gadasaxadebis erTiani ko-

dis sitema, romelic moqmedebs 2016 wlis 1 ianvridan. sistema funqcionirebs

Semdegnairad: gauqmda gadasaxadebisaTvis (saubaria sagadasaxado Semosavlebze,

maT Soris sabaJo Semosavlebze) gankuTvnili yvela saxazino kodi da yvela ti-

pis gadasaxadi miemarTeba erTian saxazino kodze (Sesabamisad, gadasaxadis gadax-

dis dros Secdomis daSveba praqtikulad SeuZlebelia), saxelmwifo xazinis mier

miniWebuli sabiujeto klasifikaciis Sesabamisad, gadaxdis aRricxvis safuZvels

warmoadgens ssip Semosavlebis samsaxuris informacia gadasaxadis erTian kodze

Caricxuli gadasaxadis faqtobrivi sagadasaxado valdebulebebis mixedviT ga-

nawilebis Sesaxeb.

57

aRniSnulma sistemam moagvara mTeli rigi sakiTxebisa, kerZod: vinaidan ar-

sebobs gadasaxadebisaTvis gankuTvnili mxolod erTi saxazino kodi, Sesabamisad

praqtikulad ar arsebobs kodis SecdomiT miTiTebis albaToba (Secdomis daSveba

SeiZleba im SemTxvevaSi, Tu miTiTebuli iqneba sxva arasagadasaxado Semosulo-

bebisaTvis gankuTvnili saxazino kodi), aseve klasifikaciis Sesabamisad aRricx-

vis safuZvels warmoadgens faqtobrivi sagadasaxado valdebulebebi. Sesabamisad,

sistema gadaxdil gadasaxadebs avtomaturad aRricxavs gadasaxadis im saxeSi, sa-

dac gadamxdels uCndeba valdebuleba.

analogiurad SeiZleba Seiqmnas arasagadasaxado SemosulobebisaTvis gan-

kuTvnili erTiani saxazino kodi da am kodze mimarTuli Tanxebis xazinis mier

aRicxva moxdes faqtobrivi valdebulebebis mixedviT.

aRniSnuli aletrnativis amoqmedeba, rogor alternativa II-is SemTxvevaSi,

gulisxmobs gadasaxdeli valdebulebebis erTiani universaluri sainformacio

sistemis Seqmnas, sadac faqtobrivi valdebulebebis Sesaxeb iqneba informacia da

Semosulobebis aRricxva moxdeba am informaciis Sesabamisad.

aRsaniSnavia, rom alternativa II-is msgavsad, III alternativis SemTxvevaSic

problemas vawydebiT maSin, rodesac gadaxdis Sesaxeb ar arsebobs informacia, anu

gadamxdeli Tanxas ixdis iqamde, sanam mas uCndeba gadaxdis valdebuleba (e.w. avan-

si). gadasaxadebis (sagadasaxado Semosavlebi) SemTxvevaSi es problema naklebadaa,

vinaidan gadasaxadebis administrirebas axdens erTi organizacia da aseT Tanxebs

afiqsirebs sagadasaxado zedmetobis saxiT, arasagadasaxado Semosulobebis Sem-

TxvevaSi ki aseTi administrirebadi organo SeiZleba iyos nebismieri sabiujeto

organizacia. aseve aRsaniSnavia, rom avansad gadaxdili Tanxebi alternativa II-is

SemTxvevaSi moxdeba dRes arsebuli sistemiT, rac alternativa III-is SemTxvevaSi

veRar moxerxdeba.

uaryofiTi mxareebidan aseve aRsaniSnavia, is rom, alternativa II-is msgavsad,

aseT sistemas sWirdeba mZlavri teqnikuri infrastruqtura da am infrastruqtu-

ris gamarTulad muSaobis uzrunvelyofa, rac sakmaod solidur danaxarjebTan

aris dakavSirebuli.

dadebiTi mxareebi uaryofiTi mxareebi

alternativa srulad agvarebs problemas.materialuri da adamianuri resursebis didi

danaxarjebi.

sabiujeto organizaciebi ukve integrirebuli

arian xazinis erTian sainformacio sistemaSi.

srulad ar xdeba problemis gamomwvevi

faqtorebis aRmofxvra.

58

danarTi 1

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danaxarjebi

efeq

tia

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maCv

eneb

eli

dan

axar

jeb

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efeq

tia

noba

tr

enin

gis

xar

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i

xel

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ebi

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niku

ri

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sul

1 100000 5000 105000 3 35000

2 100000 36000 150000 5000 291000 9 32333.33

3 100000 36000 150000 5000 291000 7 41571.43

rekomendacia

alternativebis analizi aCvenebs, rom yvelaze naklebi danaxarji, resursebis

mxriv, pirveli alternativis SemTxvevaSi gvaqvs, xolo efeqtianobis mxriv II al-

ternativa liderobs. Sesabamisad, upiratesoba II alternativas aqvs.

SerCeuli alternativis gansaxorcieleblad saWiroa gadaidgas Semdegi nabi-

jebi:

• saxazino samsaxurSi samuSao jgufis Seqmna (jgufi unda dakompleqtdes saxazi-

no samsaxurisa da finansTa saministros safinanso-analitikuri departamentis

TanamSromlebiT);

• sabiujeto organizaciebTan Sexvedrebis organizeba (saWiroa gaTvaliswinebul

iqnes maT mier administrirebadi Semosulobebis aRricxvis specifika);

• amocanis analitikis momzadeba;

• teqnikuri davalebis momzadeba;

• normatiuli aqtebisa da instruqciebis SemuSaveba (sabiujeto organizaciebi

valdebuli unda iyvnen moaxdinon TavianTi yvela valdebulebis registracia);

• xazinis sainformacio sistemaSi Sesabamisi modulis CaSeneba;

• komerciul bankebsa da sabilingo sistemebis administrirebel organizacieb-

Tan Sexvedrebis organizeba.

59

daskvna

rogorc I altrnativis aRwerisas aRvniSneT, Tu paralelurad ar xdeba sa-

jaro finansebis marTvis eleqtronuli sistemis imgvarad ganviTareba, rom maqsi-

malurad Semcirdes adamianuri faqtorebiT gamowveuli Secdomebi, riski mainc

rCeba.

aseve aRsaniSnavia, rom romeli alternativac ar unda ganxorcieldes,

TanamSromlebis treningis gareSe realuri Sedegi verc erTs ver eqneba, Sesabami-

sad, gasaTvaliswinebelia, rom momavalSi erTi romelime aletrnativis ganxor-

cielebam SeiZleba sasurveli Sedegi ver mogvitanos da efeqturobis gazrdisa-

Tvis dagvWirdes paralelurad sxva alternativis ganxorcielebac.

dRes arsebuli vebteqnologiebis ganviTarebis donis gaTvaliswinebiT,

aseve _ Tu rogori miRwevebi gvaqvs xazinis eleqtronuli sistemis ganviTarebis

mxriv, savsebiT SesaZlebelia iseTi sistemis Seqmna, romelic upasuxebs maRali

standartebis moTxovnebs. Sesabamisad, problemis gamomwvevi yvela is faqtori,

romelzec Cvens politikis dokumentSi gvaqvs saubari, aRmoifxvreba.

bibliografia

1. saqarTvelos sabiujeto kodeqsi.

2. saqarTvelos finansTa ministris 2009 wlis 30 dekembris #916 brZaneba `biujetis Semosulobebis aRricxva – angariSgebisa daangariSsworebis ganxorcielebisa da biu-jetSi zedmetad an SecdomiT gadaxdili Semosulobebis Tanxis dabrunebis, aRricxvisa da angariSgebis Sesaxeb~.

3. saqarTvelos finansTa ministris 2007 wlis 27 noembris #1226 brZaneba `biujetis Se-mosulobebis saxazino kodebis Sesaxeb~.

64

Levan Todua

Head of State Loans and Depozit Operations Department at Treasury ServiceMinistry of Finance of Georgia

Improving the Accounting of Budget Receipts

S U M M A R Y

Budget receipts are the most significant part of the management of public finances and implementation of the budget of Georgia. Implementation of an effective mechanism for the calculation of budget receipts and improvement of accounts is an important element for proper management of the budget process.

In the policy document ‘Improving the Accounting of Budget Receipts’ budget calculation issues are presented and reviewed, and three alternatives for problem-solving are discussed: 1. advance training of the employees of administrative agencies of receipts; 2. implementation of a united integrated informational system for payments to budgets; and 3. establishing the common fiscal codes for the budget receipts. The best option from the provided alternatives is analyzed through a method of cost-effectiveness. The second alternative - implementation of a united integrated informational system for payments to budgets - was considered as the best option.

In the concluding part of the policy document, the measures to be taken for implementation of the selected alternative are recommended.