Today, military commanders have to look for the answer to this question

Monomakh's commander's cap is now harder than ever. Ensuring the normal functioning of military collectives in the current conditions is an extremely difficult task. And the commander is the head of everything. Think, explore, and find opportunities: how to ensure the functioning of the entrusted farm in the absence of funds. At the same time, it is necessary to respect the law and achieve the goals set. Military units, acting as subjects of financial and economic relations, have recently become increasingly independent. Which can't help but introduce additional difficulties. The practice of contractual relations with commercial structures is becoming a serious problem, a kind of underwater reef, without which, perhaps, no military unit can do today.

The starting point when considering contractual relationships should be an understanding of the main contradiction in the existing system of economic relations - in the "budget-market" chain. This contradiction consists in the absence of an equivalent economic interest in the most favorable (break-even) terms of transactions for partners. After all, one of them, the one with shoulder straps, is on budget funding, and the other is a representative of market structures.

The latter, quite understandably, has its own interests, often pursuing only one goal - making a profit. Therefore, we must directly admit that the overall assessment of the economic efficiency of economic operations as a whole is not in favor of military units, which are more often in the role of a "donor" for market vampires, and not an equal partner. This situation creates unprofitable consequences for the Armed Forces of contractual relationships. Similar facts are noted in the latest orders and directives of the Minister of Defense, information letters of the Main Directorate of the Military Budget and Financing, issued based on the results of control and audit work. Publications in periodicals, including Orientir, also indicate the severity of the problem.

What does this mean? First of all, in the context of reduced budget funding, when the allocated financial resources are allocated in a targeted manner to solve the priority tasks of the life of the troops, the issue of economic vigilance should be put on the agenda in the work of commanders and financial authorities as a prerequisite for the financial and economic activities of military units.

First of all, economic vigilance should be shown in the process of concluding and executing business contracts. Here you need to solve two main tasks. First, to provide the most favorable economic conditions for economic and financial relations with partners. Secondly, to prevent, identify and eliminate possible violations and abuses in the course of fulfilling the terms of contracts and settlements under them. A reliable way to solve these problems, along with the analytical work of complaining services during the conclusion and execution of contracts, is preliminary and subsequent control carried out by financial authorities. And it is not appropriate for today's commanders not to know what is, for example, a business plan, an audit, but, unfortunately, financial illiteracy is in the order of things.

Life now raises more and more new questions, in the solution of which not only financial employees of military units and formations, but also the management staff should take a direct part. Thus, modern economic practice is impossible without a detailed study of the dynamics of regional market conditions for the supplied material resources, works performed, and services rendered. The priority task is to select suppliers on a competitive basis under the most favorable conditions for the Ministry of Defense.

No less acute are such simultaneously solved issues as assessing the reliability of partners and excluding intermediaries. When entering into contracts and fulfilling obligations under them, the expansion of the practice of mutual financial sanctions applied to participants for non-compliance with the terms of contracts and settlement procedures should be taken into account. In addition, in the process of contractual relations, issues specific to modern economic practice should not be overlooked. We are talking primarily about such concepts as antimonopoly legislation, licensing of types of activities (works, services),

product certification, customs payments, environmental aspects, taxation, valuation of contract objects, new forms of mutual settlements (treasury obligations, promissory notes), lost profits, etc.

At the military level, a lot of services are currently being provided, which should be issued on a contractual basis. This includes services to military merchants and other organizations that work in constant contact with military units, the work of personnel in vegetable harvesting, enterprises, as well as other types of work included in the List of paid services provided to the population by military units (appendix No. 1 to the order of the Minister of Defense No. 402 for 1988): household services, road transport, communications, culture, and healthcare services. Therefore, all the facts of rendering the listed works to third-party organizations should be under control.

New approaches are needed in the implementation of preliminary and subsequent financial control over compliance with contractual discipline. Regulatory documents of the Ministry of Defense of recent years indicate the strengthening of financial control over the conclusion and execution of business contracts. Among the issues that require special attention in the course of control and audit work, the following were highlighted: permissible losses in case of equity participation in construction, purchase of apartments or compensation from 75 to 100 percent of their cost, unjustified advance payments by third-party organizations, all possible forms of lease relations (buildings and structures, warehouses and territories, land plots, equipment, etc.). paid services, commercial activities involving military units and individual military personnel, sales of weapons, military equipment and property, materials obtained during disposal, transfer of military facilities when military units leave their permanent locations, construction of dachas, apartment repairs, and others.

The results of audits and inspections show that appropriate measures are needed to improve organization and discipline in the expenditure of state material and financial resources, restore order in the economic and financial and economic activities of the troops, and take vigorous measures to protect the economic interests of the Armed Forces. These include the practice introduced at the level of military districts of purchasing decentralised material assets, paying for works and services on a competitive basis, taking inventory of business contracts with suppliers and terminating those that infringe on the interests of the Armed Forces, mandatory transfer to the judicial authorities of materials on the facts of significantly overdue debts of partners.

The considered problems allow us to formulate directions for improving the existing practice of work of commanders and financial bodies of the military level in the process of concluding and executing business contracts.

It seems appropriate to develop programs and specific methodological guidelines both for checking the draft contracts concluded, and for checking the contractual discipline in the course of audits of financial and economic activities. At the same time, it is necessary to identify issues that are resolved in cooperation with licensing, tax, antimonopoly, audit bodies, bankruptcy commissions, economic security management bodies, and others that protect the economic interests of law-abiding subjects of financial and economic relations.

A significant expansion of the practice of contractual relationships requires the development and introduction in military units of additional accounting registers for registering all concluded contracts in the financial service and recording their implementation in the relevant logistics services of the military unit.

The implementation of the proposed measures in these areas will create a reliable basis for an in-depth analysis of draft contracts, the progress of their execution and calculations for them in the practical work of financial and other complaining bodies.

Thus, the economic vigilance of all interested structures should become a reliable means of ensuring the legality of contractual relations between military units and formations, protecting the economic interests of the Armed Forces.

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