11. Financial transformation.

In the 18th century, the financial system introduced by Emperor Peter I “was preserved in general terms. Over time, the importance of indirect taxes increases more and more due to the impossibility of further increasing the per capita tax. However, there were also serious innovations: Empress Elizaveta Petrovna, under pressure from the nobles, cancels internal customs duties, Peter III establishes the issue of banknotes.

In 1762, indirect taxes already provide 61.6% of income, and direct taxes - 38.4% (under Peter I, the ratio was the opposite - 24.9% and 55.5%). 73% of all expenses are military, 14% - expenses for the yard, and only 12% - for the rest of public administration.

Catherine II makes a number of attempts to restore order in public finances, but these attempts are nullified by a series of costly wars, the growth of the state apparatus and the cost of the yard. Many taxes are being increased, the issue of banknotes is growing, and noticeable external and internal borrowings are beginning.

Empress Catherine II willingly resorted to issuing paper money. At the end of the reign of Catherine II, the rate of the paper ruble was 68 and a half kopecks from the metal (silver) ".

“In addition, a major problem of Catherine's reign was chronic deficits. To cover them, for the first time, they began to resort to systematic loans, both internal and external. As a result, a fairly solid debt of about 215 million rubles appeared, almost equal to three annual budgets.

During the reign of the empress, however, as before, there were attempts to budget on a national scale, but a coherent system for accounting for income and expenses on a national scale was never created. Not all budgets of individual state institutions were brought together, unfortunately, there were a lot of abuses. Large military spending and spending associated with the development of new lands, increased the budget deficit.

Perfectly understanding the financial problems facing the state, in its Decree, ascended the throne Pavel I writes: “It is known that a few years before the death of the late empress, the exchange rate for our money was extremely degraded and fell, so that foreigners accepted our ruble no more than 60 kopecks or even less; and silver within the state has become so expensive that the price of silver rubles, rising from hour to hour, has already reached 45 kopecks [...]. And all the wealth of the entire state turned into only paper and consisted only of banknotes [...]. The price of everything has risen, and everything has risen in price.

To eliminate such an impressive debt and reduce inflation, Emperor Paul I resorted to drastic measures.

In order to decisively reduce inflation, it was “ordered to publicly burn on Palace Square in front of the Palace of paper money for 5 million 316 thousand 665 rubles. (Klochkov, pp. 100-101)" The issue of paper money was suspended, on the contrary, the issue of silver coins was increased. The emperor ordered that the coinage of silver, established in 1763, when a pound of silver of the 72nd test corresponded to 17 rubles. 6 2/3 kopecks, was brought to 14 rubles. from a pound up to 83 1/3. Many silver sets and other silver court items were melted down for minting coins. The emperor orders to collect silver sets "by governorships and large boyars and cast rubles from them in the greatest amount." Thus, the value of the monetary unit during the exchange rose and was brought to 5.5 francs.

In general terms, it can be said that in the financial sphere, Emperor Pavel Petrovich, who ascended the throne, resorted to measures that had the same effect.

direction, which is all of its transformations. The main task for the emperor was the centralization of power, strict control over income and expenses, and, if possible, reducing them.

The most important step towards centralization was the establishment on December 4, 1796 of the post of State Treasurer (Vasilyev was appointed Treasurer by personal decree) and the State Treasury. Emperor Paul subordinated to the chief treasurer the treasury expeditions of the Senate, allocated from the jurisdiction of the Prosecutor General of the Senate

The duties of the Treasury included the preparation of estimates of government expenditures and revenues. Subsequently, the functions of the abolished Debt Committee and the Treasury were added to these duties. Thus, the main threads of financial management began to be concentrated in one place, which predetermined the unification of this industry in the future.

The procedure for collecting duties on imported goods was changed: ““The duty on goods imported from abroad is collected in foreign gold and silver coins (according to the exchange rate of the ruble against foreign money established by the Council of His Imperial Majesty.)” (From the decree of Paul).

Changes were made to the procedure for levying taxes. One of the first was the Decree

"On the restoration of the activities of the Petrovsky College in the field of financial management of the Empire" 1796,

In 1796, by the Decree of Emperor Paul of December 10, the poll tax, in the form of grain taxes, was replaced by cash payments "15 kopecks for each quarter." December 18, 1797 was followed by a supplement to the poll tax, determined at 1 ruble. 26 kop. from the soul.

At the same time, in order to improve finances, Paul I imposed a special tax on the nobility, the total amount of which per year extended to 1,640,000 rubles.

In the field of financial policy, Paul was of the opinion that the revenues of the state belong to the state, and not to the sovereign personally.

Striving for significant savings, the emperor personally drew up the Budget for 1797 at the expense of 31.5 million rubles. However, this figure needed to be clarified, since the spending on defense, on the reformed army and navy were significant and could not be reduced. In agreement with government agencies, the budget was specified: about 80 million rubles. - including spending on defense 34 million rubles. and a deficit of 8 million rubles.” (Shumigorsky, 1907, p. 115). Valishevsky gives the figure of the true budget for 1797 - about 64.7 million rubles.

“1798 - 76.5 million rubles;

1799 - 77.9 million rubles;

1800 - 78.0 million rubles;

1801 - 81.1 million rubles.

The order of appropriations for various items of public expenditure is given by Valishevsky without more detailed references to sources and year, however, it is difficult to find more reliable figures without special research work:

Army and Navy .................................................................. ....... 25.000.000 rub.

Civil states.............................................. 6.000. 000 rub.

Foreign department................................... 1.000.000 rub.

Clergy................................................. ......... 1.000.000 rub.

Schools and charitable institutions........ 1.221.762 rubles.

Repayment of debts ............................................... 12.000 .000 rub.

Cabinet (personal expenses of the emperor) ............. 3.650.000 rubles.

Courtyard................................................. ............... 3.600.000 rub.

Imperial surname ............................................ 3.000.000 rubles.

In income items, large sums were also delivered by taxes to peasants:

Poll from state and landlord peasants...... 14.390.055 rubles.

quitrent from state-owned peasants...................................... 14.707.921 rubles.

Drinking fees ................................................................ .... .....18.089.393 rub.

Customs duties................................................ ........5.978.289 rub.

In addition, since 1798, an additional tax of 6,482,801 rubles was added to the duties of state peasants.

Emperor Paul I also saw as an important source of income for the state the colonists-settlers, who were accepted back in the years of the reign of Empress Catherine II. Some researchers reproach Pavel Petrovich for paying too much attention to the German colonists. In fact, by the beginning of the reign of Pavel Petrovich, for the most part, the deadlines for tax and other benefits granted to the colonists by Catherine II had expired, and Paul I’s desire to “lean” on neat, law-minded and truly hardworking German and other settlers is understandable and legal .

Unfortunately, the initial desire of Pavel Petrovich to completely abandon banknotes and reduce external and internal loans to zero turned out to be unrealistic in such a short time, however, it can be stated that, in general, the four years of his reign were years of some stabilization of inflation and reduction of budget deficits. And his activity in relation to the entire centralization of the financial system was continued in the reign of his sons.

Emperor Alexander I when approving the system of ministries, he confirmed the status of the State Treasury created by Paul I as another, along with eight ministries, the central institution of state administration. According to this decree, the State Revenue Expedition was subordinate to the person acting as the State Treasurer.

With regard to the fight against inflation, the reign of Alexander I was not particularly successful. Due to the growing costs of maintaining the army, and, in subsequent years, the war with the army of Napoleon Bonaparte, Alexander Pavlovich had to return to internal and external loans, the active issue of new banknotes. If in 1802 the exchange rate of the paper ruble rose to 80 kopecks, then “the huge issue of paper money that began in 1805 depreciated the paper ruble to 20 kopecks” of metal after World War II. “Such a depreciation made a huge impression on the state; a policy of cost reduction began, and from 1817 even the destruction of part of banknotes began, the number of which by 1823 had decreased from 826 to 596 million.

II Foreign policy.

“With the accession of Catherine II, a new territorial growth of Russia begins. After the first Turkish war, in 1774 Russia acquired important points at the mouths of the Dnieper and Don and in the Kerch Strait (Kinburn, Azov, Kerch, Yenikale). Then, in 1783, Balta, Crimea and the Kuban region join. The second Turkish war ends with the acquisition of the coastal strip between the Bug and the Dniester (1791). Thanks to all these acquisitions, Russia is becoming a firm foot on the Black Sea. At the same time, the Polish partitions give Russia Western Rus'. According to the first of them, in 1773 Russia received a part of Belarus (the provinces of Vitebsk and Mogilev); according to the second partition of Poland (1793), Russia received the regions: Minsk, Volyn and Podolsk; according to the third (1795-1797) - Lithuanian provinces (Vilna, Kovno and Grodno), Black Rus', the upper course of the Pripyat and the western part of Volyn. Simultaneously with the third section, the Duchy of Courland was annexed to Russia. It should be noted that the third partition of Poland was already completed by the efforts of Paul I.

The Kalmyk steppes, Gorny Altai, Alaska, the Kuril and Aleutian Islands, discovered by Russian pioneers, added to the territorial expansion of the empire. All these acquisitions greatly expanded the economic base of the country.

Having come to power, Paul I considered it his duty to abandon the offensive policy in order to reorganize the army and master the territories already received. In foreign policy, Paul I sought to establish an equal position of Russia with European countries, mutual assistance and honest fulfillment of mutual obligations. Despite the fact that Paul was an opponent of offensive wars, when Europe and Turkey, losing in the war with Napoleon, asked for help in 1799, the Russian emperor (an opponent of French revolutionary ideas) agreed to help. Turkey asked for help from the Russian fleet, and, uniting it with the Turkish one, under the command of Admiral F.F. Ushakov, to liberate the islands of the Ionian archipelago captured by the French. King Ferdinand IV of Naples asked for the help of the Russian-Turkish fleet in the liberation of the Kingdom of Naples and the Papal States from the French. The Austrian monarch asked to send the combined Russian-Austrian troops, led by A.V. Suvorov, to liberate the Austrian possessions of Northern Italy. England asked to send a detachment of 45 thousand people to the Netherlands. According to the plan, the Russian-English troops were to achieve the independence of Holland. Also, even before the creation of the II anti-French coalition, the Order of Malta, expelled by the French, came to Paul I for help, while handing him the chain of the master. By virtue of his character and his vision of international relations, Paul I could not refuse, and later considered it his duty to return the seized lands to the Order.

Many fugitives from Malta, and the Order itself (which is located in St. Petersburg) found temporary shelter in Russia. Under the leadership of Ushakov, “the allied Russian-Turkish fleet liberated the Ionian Islands (Tserigo, Zante, Kafallonia, St. Maurus) from the French, on February 20, 1799 captured the fortress of Corfu, France's main stronghold on the Adriatic. On his initiative, the Free State of the Seven Islands was created in the Ionian Islands under the temporary protectorate of Russia and Turkey. In the summer of 1799 he led the Russian-Turkish fleet to the shores of southern Italy, where he joined the Baltic squadron of Rear Admiral P.K. Kartsov. He contributed to the expulsion of the French from the Papal States and the Kingdom of Naples. Allied troops led by Suvorov completely returned the northern Italian possessions of Austria. Only the operation in Holland was not successful, the reason for which was the poor organization of the British troops and the desire of the British commanders to get victory only by Russian troops. Russian troops returned to their homeland.

Thus, in 1798-1799. Russia fulfilled its obligations to the states of the anti-French coalition. It should be emphasized that it was the bold, non-standard actions of the Russian troops that allowed the combined forces of the coalition to fulfill their tasks.

Having joined the anti-French coalition, England ("the queen of the seas") also sent her fleet under the leadership of Nelson to the Mediterranean Sea. Nelson, having freed Malta from the French, refused Paul I to return the Order of Malta to his homeland. Moreover, Nelson lined up his enemy flotilla against the Russian fleet when Ushakov stood up to protect the Italians and French prisoners from the Jesuit Order. To all this it should be added - as soon as the French army was hit, both Vienna and London “forgot” about the Russians: the supply of weapons and provisions ceased. The Russian troops emerged from the impasse with victory, relying only on the internal strength and spiritual impulse of the soldiers. What is worth only one withdrawal of Russian troops from the Alps.

Is this forgetfulness accidental? Most likely no. Some sources indicate that Nelson received a direct order from British Prime Minister William Pitt Jr. not to allow Russia to expand its influence in either Greece or Italy. This explains the defiant behavior of Nelson, who demanded that Ushakov obey the English occupation rules. Thus, the superiority of England was openly demonstrated, and the unwillingness to see Russia as an equal partner. Such a dismissive and even treacherous attitude of the allies towards Russia forced Paul I to withdraw from the anti-French coalition, to recall the troops of Suvorov and Ushakov to their homeland.

Most historians consider the rupture of relations with England a mistake. Paul faced the question of establishing military-political and trade relations with France.

“The economic struggle between Russia and England, which began at the end of 1800, intensified every month, and Pavel himself led this struggle most actively.”

“On October 23, 1800, the Prosecutor General and the College of Commerce were ordered to “sequester all English goods and ships located in Russian ports,” which was then executed. In connection with the confiscation of goods, the complex issue of settlements and credit transactions between English and Russian merchants arose.

On November 22, 1800, the highest decree of the Commerce Board was issued: “The debts of the British, held by Russian merchants, should be left until the settlement, and English goods available in shops and stores are prohibited from being sold.”

On November 30, at the request of Russian merchants, English goods were allowed to be sold to pay debts, and liquidation offices were established in St. Petersburg, Riga and Arkhangelsk for mutual debt settlements.

If the general order to ban the import of English goods was carried out, then it was much more difficult to counteract the export of Russian raw materials to England. On December 15, the Highest Command was announced, “so that it be observed with all severity, so that no Russian products are exported by any means and by no means to the British.” However, it soon became clear that, despite the prohibitions, Russian materials were going to England through Prussia. Then followed a ban on the export of Russian goods to Prussia. The most extreme measure in the struggle of the Russian government with foreign trade was the general order of the Collegium of Commerce on March 11, 1801 (on the last day of Pavel’s life) that “no Russian goods should be released anywhere from Russian ports and border land customs and outposts without special Highest command. Naturally, this order could no longer be carried out. However, for the whole day the whole country became a closed economic zone, even if only on paper. It is obvious that these decrees caused considerable damage to Russian trade.”

“Having broken the trade alliance with England, Russia resumed trade with France. However, a number of trade agreements could not significantly affect trade turnover in view of the fact that the main trade routes in the North and West were in the hands of the British. However, in the field of foreign trade relations, one can single out the creation of the first Russian-American company in 1798.

Much more significant were the attempts to conquer the Asian market. To this end, a number of measures were taken to increase trade with Persia, Khiva, Bukhara, India and China. In 1798, iron, copper, tin, bread, foreign gold and silver coins were allowed to be exported to Asia. The ban remained only on the export of military shells. Orders were issued on the protection of merchants who traded in the Central Asian countries. Before the break with England, this trade was not necessary, but already in September 1800, the prosecutor general, by decree of the emperor, turned to the merchants with a proposal to expand trade with Khiva, for which he promised government support. On December 29, 1800, the Supreme Order took place: “To make a commerce collegium a provision on the expansion of trade with India, Bukhara and Khiva, from Astrakhan along the Caspian Sea and from Orenburg, and draw up a plan for a new customs procedure for that region, a tariff and a charter for the proposed company; equally enter into the consideration of means for the establishment and expansion of trade in the Black Sea. Interest in Asiatic trade waned after Paul's death, when relations with England were restored.

The government and the merchants, having almost broken trade relations with the West, not only set about strengthening and expanding their internal trade, but also turned their projects to the East and South, intending to increase trade relations with Asian countries. However, there have been far more disappointments in this industry than successes.”

However, in addition to a simple trade boycott, the ultimate goal of France and Russia was the division of the British and Ottoman Empires. For this, Paul I issued an order to march on India. An expeditionary corps of 22,500 Cossacks went on a campaign under the command of the ataman general from the cavalry Count Fyodor Petrovich Orlov-Denisov and the Cossack ataman Platov.

Conclusion.

Within the framework of a small work, it is almost impossible to comprehensively consider and fully evaluate the activities of such an outstanding Emperor, who, despite his short reign, was Paul I.

For a short time spent on the throne of the Russian state, Pavel Petrovich did not have time to realize all his plans. All the more important and valuable for historians and for posterity is what he managed to accomplish.

Emperor Paul was practically built in all areas relating to the internal life of the state, a clear vertical power structure of the autocratic monarch. And in the judiciary, and in the financial system, and in the general state structure, we can see a harmonious hierarchical system based on the idea of ​​serving the Fatherland of all classes, from the Sovereign himself to the peasants.

Despite the difficult personal fate and contradictions with his mother, Paul nevertheless continued many of the undertakings of Catherine II, the former strong autocratic ruler, who put concern for the good of the Fatherland at the basis of her reign.

Both Alexander I and Nicholas I, despite the fact that the politics of their reigns are often opposed by historians, were nevertheless brothers and children of their father. And if Alexander I, especially at the beginning of his reign, was forced (one can only guess for what reasons) to stop many of his father’s undertakings and take a step to the side or back, then Nicholas I, who ascended the throne under dramatic circumstances, in order to save Russia deliberately took tough measures from destruction, which in many respects continued and consolidated what was started by his father.

Carefully studying the legislative legacy of Emperor Pavel Petrovich, one cannot help but see that the principles he laid at the foundation of the state system are universal and, in a sense, ideal. The ideals of high service to the Fatherland in any field, the ideals of Christian morality as the basis for the structure of the state, honesty and zeal in the performance of one's official duty, mercy and support addressed to the weakest members of society, exactingness towards those who are in power and educated.

I really hope that historians in the field of state and law will turn their attention to the lawmaking of Emperor Paul.

Now, more than ever, our country needs what Emperor Paul I dreamed of - to bring "all parts of the state in order to the balance in which they should be, so that it can stand indestructibly and unharmed."

I express my gratitude to Vladimir Martov and Anna Boyko-Velikaya for their help in
preparation of a number of materials for this study. same.

Cit. Quoted from: Peskov A.M. "Paul I" M., "Young Guard", 2005. S. 327.

List of used literature.

1.History of the judicial system in Russia (Edited by N.A. Kolokolova). Moscow, Law and Law. 2011

2. Complete collection of laws of the Russian Empire. SPb., 1830 - vols. 24-31

List of laws of the Russian Empire involved in this work: numbers of laws

17567; 17588; 17589; 17590; 17609; 17634; 17735; 17739; 17833;

3. Encyclopedic dictionary. Brockhaus and Efron. T. IXA (St. Petersburg, 1893), XXA, (St. Petersburg, 1897), XXV (St. Petersburg, 1898).

4. Snegirev V. Administrative division and institutions of pre-revolutionary Russia by periods // Encyclopedic Dictionary "Granat". 1938. V. 36, part 6 Appendix 1. S. 1-7.

5. Klyuchevsky V.O. About Russian history M. Education, 1993.

6. Valishevsky K. Collected works in five volumes, volume 5: “Son of the Great

Catherine Emperor Paul 1 (His life, reign and death). M..

Right/1. History of state and law

Ph.D. Prikhodko M.A.

Moscow State Law Academy

named after O.E. Kutafina, Russia

The State Treasury (Department of the State Treasurer) and the state system of the Russian Empire at the beginning XIXcentury (Historical and legal aspect)

The State Treasury or the Office of the State Treasurer is one of the least studied institutions in the scientific literature, due to the lack of active interest in this institution on the part of pre-revolutionary and Soviet researchers and the absence until the end of the 90s. XX V. scientific articles and studies specifically dedicated to this public institution.

The most scientifically calibrated reference article on the State Treasury (Department of the State Treasurer) continues to be an article from the reference book of the German historian E. Amburger.

Also, it should be noted that the archival documents of the State Treasury (Department of the State Treasurer) for 1796-1821. are not systematized and dispersed among several archival funds of the Russian State Historical Archive (hereinafter: RGIA), and information about the State Treasury (department of the State Treasurer) is not available in the RGIA guide.

A partial explanation for this is the lack of organizational unity in the State Treasury (Department of the State Treasurer).

Establishment of the Expedition on State Revenues under the 1st Department of the Governing Senate in 1773, its transformation in 1780, the formation in the same year of the Treasury for residual and staff amounts in St. Petersburg and Moscow, their subordination first to the Prosecutor General of the Governing Senate , and from 1796 to the State Treasurer, was not accompanied by their organizational merger in one central state institution - a collegium, office or department.

Meanwhile, the importance of the position of the State Treasurer continued to grow due to the concentration in his hands of a significant part of the most important branch of public administration - financial management. Moreover, since 1798, when the newly formed Office of Court Bankers and Commissioners Vought, Velio, Rahl and Co. was subordinated to the State Treasurer, the issues of external loans of the Russian Empire also entered its sphere of competence.

By 1802, the State Treasury (Department of the State Treasurer) had not received a unified organizational structure. In fact, it was made up of several independent state institutions at once: the State Revenue Expedition under the Governing Senate, two Treasuries for staff amounts in St. Petersburg and Moscow, two Treasuries for residual amounts in St. bankers and commission agents barons Velio, Ral and Rogovikov. The unifying principle for them was that they were all under the general supervision of the State Treasurer. The Chancellery also operated under the State Treasurer.

The uncertainty of the organizational structure also gave rise to the uncertainty of the legal status of the State Treasurer - he was not the president of the collegium, which means that he was not, so to speak, a full-fledged head of the central state institution. In addition, a certain, dominant influence on the State Treasurer was exerted by the activities of the Prosecutor General as the head of the Governing Senate and the leading dignitary of the empire.

The Manifesto "On the Establishment of Ministries" of September 8, 1802 affected the State Treasury to a minimal extent. The Manifesto of September 8, 1802 confirmed that the position of the State Treasurer is still regulated by the Decree “On the Organization of the Expedition on State Revenues” of October 24, 1780.

Under the leadership of the State Treasurer, the State Revenue Expedition, the Treasuries for regular and residual amounts in St. Petersburg and Moscow, as well as all the provincial Treasury chambers only for part of state fees, all provincial and district treasurers remained under the leadership of the State Treasurer. From the jurisdiction of the State Treasurer were excluded court bankers, commission agents and the controller for witnessing the bank cash desk, as well as the Expedition for preparing sheets for state banknotes.

However, the establishment in the article V Manifesto "On the Establishment of Ministries" of the new rules, according to which the imperial will was announced to the State Treasurer through the Minister of Finance and that the State Treasurer must be in communication with the Minister of Finance on all statements of income, as well as listing the institutions and subjects of the State Treasurer in one article with the Ministry of Finance, determined some subsidiary or semi-dependent position of the State Treasury (department of the State Treasurer) in relation to the Ministry of Finance.

Thus, for all the minimal changes introduced by the Manifesto "On the Establishment of Ministries" dated September 8, 1802 in the structure of the State Treasury (Department of the State Treasurer), it was important in terms of establishing in practice the semi-subordinate position of the State Treasury in relation to the Ministry of Finance.

In the first years after 1802, changes in the structure of the State Treasury were not significant. In 1803, the Expedition for the Procurement of Stamped and Promissory Paper and the Printing of Promissory Notes and Loan Letters was attached to the State Revenue Expedition. In 1805, the Staff of the 5th (temporary) Expedition was approved to testify to the accounts of the past. In 1806, officials and clerical workers were added to the Staff of the Treasury for regular and residual amounts in St. Petersburg and to the Staff of the 1st Expedition on state revenues, as well as the Expedition for preparing stamp and bill paper and printing bills and loan letters was renamed Treasury on the preparation of various stamp and poster paper for passports, with the approval of the State of this Treasury.

In August 1807, on the occasion of the death of the Minister of Finance A.I. Vasilyev, F.A. Golubtsov was appointed as the manager of the Ministry of Finance, leaving the post of State Treasurer. This appointment was temporary, since the jurisdiction of the Minister of Finance was transferred under the control of F.A. Golubtsov gradually, but the functional and organizational mutual influence and interaction of the State Treasury and the Ministry of Finance increased significantly, since they were managed by one person.

In August 1808, organizational changes already directly affect the structure of the State Treasury. Based on the highest approved report of the State Treasurer F.A. Golubtsov, the 1st, 2nd and 4th expeditions on state revenues are united and constitute a new, unified Expedition on state revenues.

In 1809, on the basis of the highest approved report of the State Treasurer F.A. Golubtsov, the 3rd and 5th expeditions of the former State Revenue Expedition were united into the State Expedition to audit accounts.

Thus, the structure of the State Treasury (Department of the State Treasurer) since 1809 looked like this: Expedition for State Revenues, GEDRS, two Treasuries for staff amounts in St. Petersburg and Moscow, two Treasuries for residual amounts in St. Petersburg and Moscow, The Treasury on the preparation of various stamp and poster paper for passports, the Expedition for the preparation of sheets for state banknotes and the Office of the State Treasurer.

The final period of the ministerial reform of 1810-1811. and its main legal acts were of great importance for the State Treasury (Department of the State Treasurer).

The manifesto “On the division of state affairs into special departments, with the designation of objects belonging to each department” dated July 25, 1810, confirmed the jurisdiction of the State Treasury: “the movement of amounts in income received, the Treasury of residual or reserves, the Treasury of current expenses, the payment of debts and pensions and other."

At the same time, the Manifesto of July 25, 1810 proclaimed the creation of a new central state institution - the Audit of Accounts, under the leadership of the State Comptroller.

Thus, on the basis of the State expedition for the revision of accounts

a new, central state institution was created, with its removal from the State Treasury and its subordination directly to the State Comptroller.

Thus, in functional terms, the State Treasury (Department of the State Treasurer) has lost the most important function of financial control and has lost a qualitative difference in the area of ​​its competence with the competence of the Ministry of Finance.

"The highest approved division of state affairs into ministries" of August 17, 1810 did not affect the State Treasury.

The “General Establishment of Ministries” dated June 25, 1811 once again confirmed the subject of the State Treasury - the movement of amounts into income received.

In addition, it is necessary to note the changes in the personal composition of the heads of the State Treasury (Department of the State Treasurer).

After the dismissal of F.A. Golubtsov on January 1, 1810 from the positions of State Treasurer and Manager of the Ministry of Finance, B.B. Kampenhausen was appointed State Treasurer, and D.A. Guriev was appointed Minister of Finance.

The appointment of B.B. Kampenhausen on January 28, 1811 as State Comptroller in connection with the formation of the GURGS, left the post of State Treasurer vacant.

In practice, the management of the State Treasury passed to the Minister of Finance D.A. Guryev, once again reviving the previously existing trend of general management of the Ministry of Finance and the State Treasury.

Literature:

1. Higher and central state institutions of Russia. 1801-1917. T. 2. St. Petersburg, 2001.

2. Statehood of Russia. Dictionary reference. Book. 1, 3. M., 1996, 2001.

3. Eroshkin N.P. Ministry of Russia 1st half X I 10th century - Founders of the central state archives of the USSR. M., 1980.

4. Ministry of Finance 1802-1902. Ch. 1. St. Petersburg, 1902.

5. Amburger E. Geschihte der Behördenorganization Russlands von Peter dem Grossen bis 1917. Leiden, Brill, 1966.

The profession called "treasurer" arose a long time ago and has changed noticeably since its inception. She has not lost her prestige and essence, but many today have rather vague ideas about what a person in such a position does.

Who is a treasurer and where does he work?

Area of ​​responsibility modern treasurer (risk manager) is to control the liquidity of the organization, tracking the tape of its payments. At the same time, he does not touch "live" money and does not sit "on chests of gold." Work is carried out, first of all, with papers.

Treasurer available at the state level.

Tracking budget expenditures and issuing payments on the basis of legislatively enshrined regulations is the main list of duties of the country's chief risk manager.

An employee of a commercial enterprise working in this profile is engaged not only in carrying out calculations, but also monitors all market changes, analyzes the current economic situation. When a shortage of funds is identified, it is involved in attracting them through interaction with clients and investors.

In medium-sized businesses, there are usually no treasurers. There, their functions are performed by the financial director, who is also responsible for ensuring the liquidity of the enterprise. In small organizations, the duties of the treasurer are assigned to the union of the first person of the company involved in making decisions, and the accounting department, which implements the plan.

Responsibilities

The two main functions that the treasurer must perform in relation to the funds available are:

• keep;
• multiply.

Based on this, the following items are included among his functional responsibilities:

The work of treasurers of various banks, organizations and enterprises differs little. However, in each individual case, depending on the specifics of the case in which the company is engaged, the emphasis in the list of responsibilities may shift slightly.

In addition, the functions performed by the treasurer have a direct relationship with the size of that structure where he works. In large firms that are engaged in "public" business, and banks - specialization becomes very narrow. In such cases, one employee responsible for this area is not enough, it is necessary to form entire treasuries.

Requirements for professional skills and personal qualities

In the vast majority of cases (90%), men and women aged 30-40 years are accepted for the position of treasurer. Preference is given to graduates of the Faculty of Physics and Mathematics or Mechanics and Mathematics, who have a second higher education in the field of financial management.

In general, a potential candidate for the position of custodian of the treasury should have an interest in economics and mathematics, knowledge of the structure of government bodies, their powers and functions. In addition, there are a number of skills, without which it is impossible to hold onto the position of custodian of the treasury:

• stress resistance;
• the ability to conduct a comparative analysis of data obtained from different sources;
• the ability not to succumb to the panic moods of others;
• the ability to respond quickly in difficult situations;
• pronounced communication skills.

In addition to this, a good treasurer usually has the following personality characteristics:

Even in the most desperate situations the treasurer cannot panic. Instead, he should spend the available time developing new schemes, revitalizing existing business relationships, or finding the funds needed to solve a problem. Without backup plans “for all occasions”, it is impossible to feel comfortable in this profession.

The keeper of the treasury will not be able to fully perform his functions if he does not have at least minimal knowledge in several legal areas at once:

• civil;
• entrepreneurial;
• tax;
• banking;
• joint-stock.

The ability to timely quote some of the provisions of the currency legislation will also not be superfluous. The treasurer should treat the finances of the organization in which he works as reverently and carefully as his own. This often allows difficult issues to be resolved quickly, as everyone knows what they would and would not do to keep money in their wallet.

How to become a treasurer

To become a treasurer, you must meet the following requirements:

The duration of professional experience in accordance with all the above requirements must be at least three years. Many successful treasurers have been busy acquiring the necessary experience, being an analyst for an accountant or financier. Therefore, it is impossible to say exactly which option should be chosen to guarantee the desired position.

Disadvantages of the profession

The fulfillment of treasury duties requires the processing of large amounts of information and constant monitoring of changes:

• in legislative acts;
• in software complexes;
• in terms of funding.

All this happens in conditions of constant lack of time, which also contributes to the appearance of stress and the development of chronic fatigue.

In addition, every three years a specialist is required to undergo a re-certification, the results of which show whether the employee corresponds to the position held.

Advantages

At present, the treasurer, who is a professional in her field, is not looking for a job - she finds it herself. Every qualified person has the opportunity to choose immediately from 5-10 offered vacancies.

The highest incomes are for those risk managers who are related to the investment, telecommunications or oil business. However, on average, wages range from 23 to 72 thousand rubles per month.(At the same time, the performance of treasury specialists is approximately 1.5 times higher than that of ordinary treasurers).

Another advantage of this profession that is not obvious at first is the tangible pleasure from the opportunity to make important decisions, and then to see the positive result to which they led.

Being a treasurer is hard. This profession requires a huge amount of knowledge and energy. Therefore, it will suit a few, but those who are confident in their choice will have to work hard to become a real specialist in their field.

The video contains useful information for those who want to learn more about the work of a treasurer.

[name of organization, enterprise, etc.]

This job description has been developed and approved in accordance with the provisions of the Labor Code of the Russian Federation and other legal acts governing labor relations.

1. General Provisions

1.1. The treasurer belongs to the category of specialists, is appointed to the position and dismissed from it by order of [name of the position of the head].

1.2. The Treasurer reports directly to [position title of immediate supervisor].

1.3. A person with a higher economic or financial and economic education, work experience in the field of activity of at least [value] years is accepted for the position of treasurer.

1.4. The treasurer must know:

Federal laws, laws of the constituent entity of the Russian Federation (which is in charge of the institution), resolutions of the Government of the Russian Federation and other regulatory legal acts regulating the conduct of financial and economic activities of the enterprise and its structural divisions;

Prospects for the development of the organization;

State and prospects for the development of the market for the relevant works, services, products;

Economics, organization of production, labor and management;

financial accounting standards;

The procedure for conducting office work;

Procedure, forms and terms of reporting;

Modern means of computer technology and the possibility of their application for the performance of accounting and computing work and the analysis of production, economic and financial activities;

Methods for creating business plans, compiling and controlling the cash flow budget and payment calendar, managing financial risks;

Domestic and foreign experience in the field of professional activity;

Basics of labor legislation;

Labor internal regulations;

Safety regulations, industrial sanitation and fire protection.

1.5. During the period of temporary absence of the treasurer, his duties are assigned to [fill in as appropriate], who is fully responsible for their high-quality and timely execution.

2. Job responsibilities

The Treasurer has the following duties:

2.1. Management and control of the organization's cash flows.

2.2. Planning, distribution and cash flow, liquidity control of the organization's projects.

2.3. Maintaining documentation for the financing of the organization's projects.

2.4. Drawing up a payment calendar, monitoring the execution of the cash flow budget.

2.5. Collection and analysis of information and statistical material on issues within the competence of the Treasury of the organization.

2.6. Implementation of cash flow forecasting.

2.7. Organization bank account management.

2.8. Control and analysis of receivables and payables.

2.9. Control over current payments.

2.10. Determining the need for borrowed funds and their structure.

2.11. Monitoring the markets of financial and credit services, establishing and maintaining relationships with credit institutions, managing the organization's loan portfolio.

2.12. Preparation of the established reporting documentation.

2.13. Notifying the immediate supervisor of all shortcomings identified in the course of activities, providing recommendations for their elimination.

2.14. [Specify other job responsibilities].

3. Rights

The treasurer has the right:

3.1. For all social guarantees provided for by law.

3.2. Make suggestions to higher management to improve the methods of work performed.

3.3. Require the management of the organization to assist in the performance of their professional duties and the exercise of rights.

3.4. Get acquainted with the draft decisions of the management of the organization relating to its activities.

3.5. Demand the creation of conditions for the performance of professional duties, including the provision of the necessary equipment, inventory, a workplace that meets sanitary and hygienic rules and regulations, etc.

3.6. Request personally or on behalf of the immediate supervisor documents, materials, tools, etc., necessary for the performance of their duties.

3.7. To pay additional expenses for medical, social and professional rehabilitation in cases of damage to health due to an accident at work and occupational disease.

3.8. Improve your professional qualifications.

3.9. [Specify other rights provided for labor law].

4. Responsibility

The treasurer is responsible for:

4.1. For failure to perform or improper performance of their official duties provided for by this job description - to the extent determined by the current labor legislation of the Russian Federation.

4.2. For causing material damage to the employer - within the limits determined by the current labor and civil legislation of the Russian Federation.

4.3. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal, civil legislation of the Russian Federation.

The job description was developed in accordance with [name, number and date of the document].

Head of Human Resources

[initials, last name]

[signature]

[day month Year]

Agreed:

[initials, last name]

[signature]

[day month Year]

Familiarized with the instructions:

[initials, last name]

[signature]

[day month Year]