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Public Conservation Funds environment“are formed at the expense of the population, voluntary contributions and donations from public associations and other sources.

These funds are created by public environmental associations, trade unions of the Russian Federation and are spent exclusively on environmental protection.

The procedure for the formation and use of these funds is determined by the public associations that established these funds.”

In practice, the range of funds raised from various channels is more diverse. Sources of financing for environmental activities can be various combinations funds from budgets of all levels, own funds of enterprises, extra-budgetary resource and environmental funds, bank loans, loans in foreign currency, funds of the population (2, item 22).

Based on the experience of developed countries, attention should be paid to a rather significant differentiation in the sources of funds attracted for environmental needs.

For example, in the United States, financing in the regions is carried out through subsidies from the federal government; from funds formed partly from general government revenues; from local revenues (payments for waste collection services, use of water treatment equipment, environmental pollution); from funds received under special tax-free loans.

The use of the collected funds to finance environmental activities is characterized by a target orientation - to the implementation of environmental activities.

Thus, in the budgets of all levels, financing of environmental protection measures and environmental programs is allocated as a separate line and is provided with material and technical resources (2, article 17, paragraph 3). According to the State report “On the state of the environment in the Russian Federation” (1995), in 1995, with funds from federal budget only environmental protection measures included in the state programs were carried out.

The main activities of environmental ministries and departments (Ministry of Natural Resources of Russia, Roskomgidromet, Roskomzem, Roskomvod, etc.) were also centrally financed at the expense of the state.

The funds of extra-budgetary territorial environmental funds are also used by the regions for their intended purpose in accordance with the Law “On Environmental Protection” and others. normative documents.

In the total amount of funds for financing environmental activities, special attention is paid to the share of capital investments - funds directed to the creation of environmental funds.

For example, in 1994, capital investments in nature protection accounted for about 28% (2.3 trillion rubles) of the total cost. In the total volume of investments directed to industrial construction in 1994, investments in nature protection and rational use of natural resources amounted to 3.9%.

The volumes of investments of environmental importance are differentiated by region and by objects of protection.

At the same time, there are significant fluctuations in the share of the main sources of financing in the total volume of investments of environmental significance. This is based on differences in natural-climatic, socio-economic, and environmental conditions.

The structure of sources of financing for investments in environmental protection measures is characterized by the following data on average for the territory of Russia: funds from budgets of all levels - 42.7%, funds from environmental funds - 1%, funds from enterprises and organizations - 56.3%.

At the same time, for example, for the Sverdlovsk region, this ratio is as follows: 30.2% - funds from budgets of all levels; 4.7% - funds from environmental funds and 65% - funds from enterprises and organizations.

An analysis of the dynamics of funding for environmental protection activities (1987-1992) by main sources of funding allows us to identify some trends:

the share of centralized capital investments from the budgets of all levels tends to decrease; so, if in 1987-1988. they accounted for 100% of the total investment, then in 1989 their share decreased in Russia as a whole to 65.7%, in 1991. - up to 38.5%.

For individual subjects of the Russian Federation, this share varies from 13% to 83%;

simultaneously with the decrease in the share of capital investments at the expense of the budgets of all levels, there is a trend towards an increase in the share of investments at the expense of environmental funds; so in 1991-1992. their share was 1%; in 1993 - 1.4%; in 1994 - 2.4% of the total investment in the construction of environmental facilities at the expense of all forms of ownership; in the future, environmental funds should play a leading role in total funding;

the share of funds of enterprises and organizations tends to increase: in 1989 it was 34.3%, and in 1991 - 56.3%; in some regions, the share of capital investments at the expense of enterprises and organizations significantly exceeds the Russian average.

Based on the analysis of the current trend in the structural correlation of sources of financing for environmental activities in certain regions, the policy of investing in environmental activities should be built on the basis of the own funds of enterprises and organizations, funds of environmental funds, as well as attracting funds from various investors.

System of ecological funds. State off-budget environmental funds were created to centrally finance investments in environmental protection in the Russian Federation. According to the Temporary Regulations on the Formation of Nature Protection Funds, their creation was provided for at the regional, regional, district, city executive committees of the Councils of Deputies and the Councils of Ministers of the Autonomous Republics in order to finance intersectoral and territorial environmental protection measures.

In 1990, the Ecological Fund of Russia was created under State Committee RSFSR on ecology and nature management. The formation of environmental funds of the subjects of the Federation, cities and regions coincided with the experiment (1989-1990) on the introduction of payments for environmental pollution (in total, about 50 regions participated in the experiment). These payments became the main source of formation of environmental funds (the first funds were created in those regions that participated in the experiment).

Currently, off-budget environmental funds have been created in all subjects of the Federation.

Environmental funds not only accumulated pollution fees, but also concentrated the funds of others financial sources to carry out investment environmental activities and encourage users of natural resources to carry out

Rice. 15. Environmental funds: sources of formation and expenditure items

In accordance with the Law of the RSFSR “On the Protection of the Environment” (1991), a unified three-tier system of off-budget state environmental funds was created.

At the top level - the Federal Environmental Fund, at the middle level - the funds of the subjects of the Federation, at the lower level - regional and city funds.

The main goal of creating off-budget eco-funds is to form an autonomous structure independent of the state budget for centralized financing of environmental activities.

At the same time, it is important to emphasize that the funds of eco-funds supplement the budgetary funds and funds of enterprises - nature users (own and borrowed).

In accordance with current legislation The main tasks of environmental funds are:

financing and lending programs and scientific and technical projects aimed at improving the quality of the natural environment and ensuring the environmental safety of the population;

mobilization of financial resources for environmental protection measures and programs;

economic stimulus rational use of natural resources, the introduction of environmentally friendly technologies;

assistance in the development of environmental upbringing and education.

Sources of formation of environmental funds according to the Law on Environmental Protection (art. 21, paragraph 2) should be considered:

enterprise payments, associations and organizations for emissions and discharges of pollutants into the environment, waste disposal and other types of pollution;

penalty payments for emergency emissions (discharges) of pollutants, payments for excess and irrational (non-complex) use (loss) of natural resources;

funds recoverable from claims for damages caused to the state by violation of environmental legislation as a result of the economic activity of enterprises;

funds from the sale of confiscated means of hunting and fishing, as well as products illegally obtained through their use;

funds received in the form of dividends, interest on deposits, bank deposits, from the share use of the fund's own funds in the activities of other legal entities;

voluntary contributions from enterprises, institutions, public organizations and citizens (including receipts from foreign legal and individuals).

In addition, some of the funds come from the income of their fisheries, individual and cooperative activities, recreational activities, income from the placement of environmental loans, lotteries, exhibitions and other commercial events.

The share of payments for environmental pollution, as practice shows, is about 80-85% in the income part of funds.

Spending of funds from environmental funds should be exclusively targeted - only for purposes related to environmental protection.

Main uses environmental funds are:

allocation of preferential credits and loans to enterprises on a repayable basis;

investment in the formation initial capital enterprises created for the production of environmental protection products;

equity participation in project financing, which stimulates the involvement of additional investment resources of enterprises;

guarantee obligations to commercial banks when issuing loans and credits to enterprises for the implementation of environmental projects.

At the same time, the resources of environmental funds are distributed as follows:

60% - for the implementation of environmental protection measures of local importance;

30% - for the implementation of environmental measures of regional importance;

10% - for the implementation of environmental measures of federal significance;

Let us consider the individual components of the system of environmental funds.

The core of the system of eco-funds is the Federal Environmental Fund of the Russian Federation (FEF), established by a government decree.

The main goal of the fund's activity is the development and implementation of federal and interregional programs and the attraction of funds from territories, enterprises, organizations and other possible sources for this.

The Fund operates on the basis of the Charter, the FEF is managed by the Board and the Executive Directorate.

The Board of the Fund establishes the priority areas of the investment policy:

*development of state and federal programs;

*creation of normative - legal base of nature management;

*design and development of specially protected areas;

*environmental education in conditions of extreme deficit of budget allocations;

*support for territorial bodies and teams that carry out environmental protection and nature restoration works of an integrated type (multi-profile);

*participation in the development and implementation of projects in the field of environmental management, resource conservation and waste processing;

*financial support for international cooperation carried out within the framework of interstate agreements.

The main source of funds for the FEF RF is 10% of the funds received from enterprises to the accounts of regional environmental funds.

The laws on the federal budget for 1995, 1996 and 1997 provided for the consolidation of funds from the Federal Ecological Fund into the federal budget.

Territorial environmental funds(TEF) - the second and third levels of the system of state non-budgetary eco-funds.

The formation of the TEF system is carried out as follows:

Enterprises transfer payments for pollution, environmental taxes and fines to the local environmental fund;

The local fund makes deductions at fixed rates to a higher regional fund (interregional, federal), and also makes settlements with similar funds of neighboring territories for the removal of transboundary pollution; contribution rates are set as a result of negotiations between fund holders, taking into account the specific environmental and economic situation;

Organizations and citizens can transfer voluntary contributions to the TEF account;

TEFs place "environmental loans" among the population.

The main directions of using the funds of regional eco-fods:

Providing credits, loans, subsidies to enterprises and organizations,

Performing environmental work and introducing "environmental" equipment and technology;

Subsidizing a number of producers and consumers of "environmentally friendly" products;

Financing scientific research and design developments in the field of environmental protection, as well as the activities of environmental control and monitoring services;

Encouragement (bonus) of enterprises for above-standard improvement of environmental indicators of their activities;

Compensation payments to organizations and citizens who suffered damage from environmental pollution;

Equity participation in the implementation of territorial (urban planning) environmental projects, including the creation and operation of specially protected natural areas, and in the development of such areas of activity as recreation, healthcare, etc.

In addition, the regional eco-fund has additional features regulation of environmental quality through the creation of a system of compensation calculations for basis of the so-called “bubble-principle”.

For example, an environmental fund can buy emission allowances from certain enterprises and reserve them.

This is possible if the situation in the region is such that environmental problems are recognized as a priority at the level of power structures in relation to economic development.

If an entrepreneur is interested in locating his enterprise on the territory of a given region where the established emission limit has already been exhausted (or the eco-fund is not interested in exhausting its reserve of emission quotas), then he must pay the fund the cost of reducing pollution by an equivalent mass of emissions at operating enterprises.

At the same time, the fund assumes the responsibility to ensure this reduction by economic methods (through subsidies, etc.).

In this case, the regional eco-fund acts as an intermediary in the market of environmental services, and a deal with the fund should be more profitable than a number of direct deals of this kind with individual enterprises.

Prospects for the development of TEFs are seen in granting them the right to lend to environmental activities in the regions and gradually turning them into commercial environmental banks that store environmental payments and fines of enterprises and other users of natural resources.

The main purpose of creating these structures is the development of environmental infrastructure, the formation of a market for environmental works and services.

It should be emphasized that under the current conditions, the role of enterprises that are the main executors of environmental protection measures in the region and have their own funds for this is significantly increasing.

Thus, the financial support of environmental activities is based on the creation of separate environmental funds of enterprises.

Enterprise Environmental Fund (EFF ) is created in the form of a special account in the local branch of the state or commercial bank serving the enterprise. First of all, it is formed at environmentally hazardous enterprises.

The sources of EFP formation are:

Depreciation deductions for environmental facilities and structures;

Payments for environmental pollution within the limits;

Penalty payments for exceeding pollution standards;

Payments for the purpose of reproduction (restoration) of consumable natural resources (rental payments) made by enterprises when they restore these resources at their own expense or bank loans (including deductions to the fund for compensating the cost of geological exploration);

Target subsidies (subventions, grants) and loans for the implementation of environmental protection measures received on a competitive basis from the budget, territorial off-budget environmental funds to reduce the harmful effects of enterprises on the environment;

Loans of state and commercial banks;

Income (deposit interest) from the storage of EFP funds in the bank;

Profit of the enterprise, including savings on the payment of income tax when it is used to finance environmental needs.

Main directions spending EFP:

1. various environmental needs (for example, construction and reconstruction of dust and gas treatment plants, etc.);

2. implementation of compensatory settlements with other enterprises, as well as legal entities and citizens (acquisition of additional pollution quotas, direct compensation for the damage caused);

3. financing of technological reconstruction of the main production processes enterprises (to the extent that such improvement leads to a reduction in the "environmental burden" on the environment);

4. temporarily free part of the funds can be used to finance other business needs of the enterprise or be kept in a bank on a deposit account.

It should be noted that enterprises that have created an environmental fund have the freedom to use the resources of this fund.

In particular, the enterprise has the freedom to maneuver the financial resources of its environmental fund between various environmental needs.

However, at the same time, it is necessary to ensure strict control over the spending of EFP funds by local financial and environmental authorities, since part of the funds can be used for needs not directly related to environmental activities. In addition, the storage of EFP funds in banks should be under the control of banking institutions and environmental authorities.

Note that the Law "On the Protection of the Environment" does not provide for the creation of an EFP.

A special group is made up of environmental insurance funds (or environmental safety funds) created by public or private financial authorities to provide assistance and compensation payments to enterprises, institutions and citizens in case of serious damage caused to them by changes in the environment, which are classified as environmental crises, environmental disasters. and environmental disasters.

These funds are potential sources of financing for environmental programs and activities for the protection of the natural environment.

Problems and development prospects financial system in the field of environmental management in Russia. The formation of a mechanism for financing nature management and environmental protection in Russia has a number of problematic aspects. Let's consider some of them.

The disposal of funds from all possible sources of financial support for the environmental activities of the regions of the Russian Federation is within the competence of various structural units of management (territorial executive authorities, nature protection committees, enterprise management, resource committees, etc.).

Practice shows that the actions of territorial bodies are not coordinated when investing in environmental protection measures from various sources of financing, which leads to duplication, dispersion of material, labor and Money.

Based on this, there is a problem of delimiting the functions performed by the relevant authorities in the implementation of environmental activities in the regions.

There are frequent cases of misuse of funds from environmental funds (for the construction of roads, garages, the issuance of interest-free loans to commercial structures, payment of utilities).

This circumstance necessitates strict control by state authorities and territorial specially authorized bodies for the receipt and targeted use of funds from environmental funds.

In solving the problem of financing the environmental activities of the territories, it is necessary to form a regulatory framework to justify the need for financial resources of individual regions for the restoration and protection of natural resource potential.

Practice indicates the need to create (or allocate) target funds for the protection and reproduction of natural resources as part of environmental funds (including environmental funds of enterprises).

To ensure the environmental safety of the population, existing industries, certain types of activities, structures, etc., it is advisable to create insurance funds at enterprises.

In addition, it is necessary to develop criteria and principles for the delimitation of competence in the field of financing environmental activities between the federal and territorial levels.

The target orientation of the formation and use of collected funds for environmental activities is not observed in all positions of the republican budget. Thus, resource payments are shown in the budget income as a general figure (without division by individual types of resources). This does not allow for a comparison between funds withdrawn and earmarked expenditures for these items.

Practice shows that enterprises do not have not only the opportunity, but also the desire to invest in the environmental sector.

As usual, they use the right, provided for by law and regulations, to offset environmental costs incurred by the enterprise against pollution charges.

However, these funds are provided from environmental funds and are not the own funds of enterprises.

As a result, an enterprise may not repay its debt to the environmental fund if it has spent a similar amount on environmental protection.

The solution to the problem is seen in the search and implementation of a mechanism that stimulates the interest of enterprises in the results of environmental activities.

The possibility of using loans from domestic banks (domestic loans) to finance environmental activities is limited due to the very high (over 100%) interest rate on loans. The use of concessional loans in this area is not supported by the state.

A very important direction in strengthening the financial base of environmental activities in Russia is the attraction of loans from foreign sources on favorable terms, donor and sponsorship funds.

In connection with this, the implementation of the Russian program for organizing investments in the improvement of the environment is of considerable interest (see "International cooperation in the field of environmental protection").

Under the Russian Environmental Management Project, supported by the International Bank for Reconstruction and Development (IBRD), sub-loans will be provided to enterprises to carry out investment projects and assistance in the preparation of a funding package, including donor grant funds.

In order to assist in the preparation of feasibility studies, advances are allocated to enterprises for the preparation of investment projects. At the same time, there are no restrictions on the forms of ownership of enterprises.

The possibility of attracting funds from private investors is associated with the environmental audit procedure (see paragraph 4. 8.).

Promising for attracting private foreign investment is resource saving (energy saving), waste processing. As a real opportunity, one should consider receiving a grant for the implementation of activities that are priority from the point of view of the world community (for example, to protect the ozone layer).

To form a sustainable system for financing the environmental sector in Russia, it is necessary to form a financial and credit mechanism for managing environmental management, including:

a system of financing environmental programs and activities for the protection of the environment from the budgets of various levels;

developed system environmental funds, innovative environmental funds, enterprise environmental funds;

a system of federal and regional environmental banks, special banks for the implementation of major environmental programs and projects;

raising funds from environmental insurance funds;

attracting funds from the World and European banks and funds, organizations and firms to finance environmental protection measures;

use of own funds of enterprises for environmental needs;

system of preferential ecological investment credits.

As part of regional policy Russia will have to significantly exceed the role of regions in financing environmental protection measures, create environmental infrastructure facilities in them, and, consequently, increase their investment attractiveness.

This can be done by replacing budget allocations to the regions with revolving debt funds.

In this case federal government countries provides funds for the formation of these funds on a repayable basis, which significantly distinguishes them from subsidies. With such a system of financial relations, the regions face additional financial obligations, which are compensated by the expansion of their independence in the use of the funds received (for example, on the security of securities of the region's enterprises). It should be emphasized that the size of loans to the regions should be sufficient for the development, construction and implementation of environmental facilities, while subsidies in some cases did not reach 50% of the cost of facilities.

Since at present budget revenues include not only 10% deductions received directly from enterprises, but also 10% of the funds transferred to the FEF of the Russian Federation from territorial environmental funds, it is obvious that the general norm for deductions to regional (territorial) environmental funds needs to be adjusted. funds, as they also become a source of income for the territories.

At the same time, the functions of recording payments and monitoring their receipt will be transferred to the tax authorities.

The transition to the market determines the restructuring of the management of investment activities in the environmental sector. Only decisions agreed with the regions on the interregional placement of federal investments will be submitted to the federal level.

It should be emphasized that in order to achieve the effectiveness of environmental protection measures in Russia, their financial support must be sufficiently large (reach a certain critical volume).

Otherwise, the probability of ineffective costs becomes large, and the economic goals of production development come into conflict with social goals. Thus, funds for nature protection cannot be allocated on a residual basis, at the same time they are limited by the size of the created national income.

The purpose of creating environmental funds is to attract and accumulate funds to finance measures to protect the natural environment, solve urgent problems of protecting the natural environment, restore losses and compensate for damage caused to it, and other environmental tasks.

The Law "On Environmental Protection" provides for the creation of a system of state off-budget environmental funds, which includes federal, regional, local environmental funds.

It should be noted that although the law speaks of a system of funds, there are no vertical links between these funds.

The Federal Ecological Fund is formed by the Government of the Russian Federation and is administered by the Ministry of Natural Resources of Russia. The Board of the Fund annually reports on its activities to the Government of the Russian Federation. Regional and local funds are created by decision of the representative authorities of the constituent entities of the Russian Federation and municipalities and are under the jurisdiction of the executive bodies. These funds operate on the basis of regulations on them, approved by the legislative authorities.

Environmental funds are formed from the following receipts:

• a) fees for standard and excess (limit and excess) emissions, discharges of pollutants into the environment, waste disposal, other types of pollution;
• b) amounts received from claims for damages and fines for environmental offenses and crimes;
• c) funds from the sale of confiscated hunting and fishing tools, products illegally obtained with their help;
• d) funds received in the form of dividends, interest on deposits, bank deposits from the equity use of the fund's own funds in the activities of other legal entities;
• e) voluntary contributions from enterprises, institutions, organizations and individuals, including foreign legal entities and individuals.

The funds received are distributed among various environmental funds: 10% goes to the federal fund, 30% to regional funds, and 60% to local funds.

Funds from the Ecological Fund can be directed to:

• - for equity participation in the development and implementation of programs and projects aimed at improving the quality of the natural environment and ensuring the environmental safety of the population;
• - financing programs for the protection of the environment and the reproduction of natural resources;
• - financing of unscheduled environmental activities to solve urgent environmental problems;
• - participation in the financing of scientific and technical research, development, the introduction of resource-saving and environmentally friendly technologies;
• - participation in the financing of construction, reconstruction of environmental facilities carried out by organizations;
• - implementation of international cooperation, including the involvement of foreign specialists and organizations for consultations, examinations and other work;
• - participation in the financing of work on maintaining cadastres of natural resources;
• - development of specially protected natural areas;
• - payment in accordance with the established procedure of compensation amounts to citizens for compensation for harm caused to their health by the adverse effects of the natural environment;
• - development of environmental education and education of the population of the Autonomous Okrug;
• - other purposes related to the protection of the natural environment.

It is prohibited to use the resources of the environmental fund for purposes

non-environmental activities. For misuse, administrative liability is established in the form of a fine (Article 84 of the Federal Law “On Environmental Protection”).

Extra-budgetary state funds, the sources of income of which are the funds of enterprises, institutions, organizations, citizens, and so on. foreign legal entities and citizens in the form of: fees for standard and excess (limit and excess) emissions, discharges of pollutants into the environment, waste disposal and other types of pollution; amounts received from claims for damages and fines for environmental offenses; funds from the sale of confiscated hunting and fishing tools, products illegally obtained with their help; received in the form of dividends, interest on deposits, bank deposits, from the share use of the fund's own funds in the activities of enterprises and other legal entities; foreign exchange receipts from foreign legal entities and citizens. E.f. form a single system that unites the federal environmental fund, republican, regional, regional and local funds. The amount of payment for environmental pollution and waste disposal, amounts received from claims for damages, and fines for environmental offenses are established by the current legislation. Fines are imposed within the limits of their competence by specially authorized state bodies of the Russian Federation (including bodies in the field of nature protection, sanitary and epidemiological surveillance, etc.). specific size of the imposed fine is determined by the body imposing the fine, depending on the nature and type of the offense committed, the degree of guilt of the offender and the harm caused the costs of restoring the disturbed state of a natural object, taking into account the losses incurred, including lost profits.

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"ENVIRONMENTAL FUNDS" in books

11.3. Environmental factors

2.1. Environmental factors