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• 吉尔吉斯斯坦共和国预算法（英）

  Document from CIS Legislation database © 2003-2025 SojuzPravoInform LLC BUDGET CODE OF THE KYRGYZ REPUBLIC (as amended on 29-07-2024) Accepted by Jogorku Kenesh of the Kyrgyz Republic on April 6, 2016 This Code establishes bases of legal regulation of the relations arising in the sphere of management of public finances in the course of forming, consideration, approval, refining and execution republican, local budgets, budgets of Social fund of the Kyrgyz Republic (further - Social fund) and Fund of compulsory medical insurance under the Ministry of Health of the Kyrgyz Republic (further - Fund of compulsory medical insurance), establishes participants status of the budget process, determines the legal basis of responsibility for violation of the budget legislation. Section I. General provisions Chapter 1. Basic concepts and legal basis of the Budget code of the Kyrgyz Republic Article 1. Budgetlegal relationship Treat the budget legal relationship: 1) the relations arising in the course of forming of the income and implementation of budgets expenses, implementation of the state and municipal borrowings, regulation of the public and municipal debt; 2) the relations arising between participants of the budget process in the course of forming and consideration of budget statements, approval, refining and execution of budgets, control of their execution, accounting, creation, consideration and approval of budget reports. Article 2. The basic concepts and terms used in this Code 1. In this Code the following terms and concepts are applied: 1) the administrator of resources of the budget - state body or local government body, and also its structural, subordinated division performing one or set of functions on charge, collection, accounting and control of correctness of calculation, completeness and timeliness of payment of tax income, the customs payments levied in accordance with the established procedure by customs authorities of the Kyrgyz Republic according to the customs legislation of the Customs union, non tax income (resources) of budgets of the budget system of the Kyrgyz Republic; 2) assets - the property and non-property benefits and the rights having price cost, received in the state-owned, municipal property as a result of transactions of last periods; 3) the budget - form of education and expenditure of the money intended for financial provision of tasks and functions of the state and local self-government; 4) Ceased to be valid according to the Law of the Kyrgyz Republic of 18.01.2022 No. 2; of May 16, 2016 No. 59 2025/2/19 16:20  Budget code of the Kyrgyz Republic https://cis-legislation.com/document.fwx?rgn=85679#  1/75) the budget system - the system of the relations regulated by rules of law, arising during implementation of the budget process and also the set based on the economic relation and state system of the Kyrgyz Republic republican and local budgets, budgets of Social fund and Fund of compulsory medical insurance; 6) the budget estimate - the document determining amount of the income and expenses of budgetary institution according to budget classification with quarterly breakdown; 7) the budget obligation - obligation of the receiver of budgetary funds to provide accomplishment of certain tasks according to regulatory legal acts about the budget, the contract or agreement; 8) budgetary institution is state body, local government body or the organization created by state body or local government body for implementation of managerial, welfare, scientific and technical or other functions of non-commercial nature which activities are financed by means of the relevant budget; 9) budgetary appropriations - the money provided by the budget for the corresponding year for execution of the budget obligations according to its distribution; 10) budget credit - the money allocated from the republican budget and the local budget to receivers of budgetary funds on the terms of recoverability, urgency and the paid nature; 11) the budget process - the activities for forming and consideration of budget statements, approval, refining and execution of budgets, accounting and creation of the reporting, financial management and control regulated by the legislation of the Kyrgyz Republic; 12) the main manager of budgetary funds - the state body or local government body determined by regulatory legal act about the budget, given authority on distribution of budgetary appropriations between managers and receivers of budgetary funds; 13) the state guarantee - the commitment letter which the Cabinet of Ministers shall repay fully or partially before creditors the debt in case of non-execution or improper execution at the scheduled time of obligations by the borrower; 14) the government (municipal) securities - the securities emitted by authorized state body on forecasting and budget implementation (executive body of local self-government) on behalf of the Cabinet of Ministers (local government body); 15) public finances - set of the economic relations, education system and distributions of the cash funds necessary for the state for content of its bodies and accomplishment of functions inherent in it; 16) the public external debt - the component of public debt representing the amount of the mastered and outstanding state external loans or other debt obligations of the Kyrgyz Republic for certain date before nonresident creditors of the Kyrgyz Republic; 17) the state external loan - the relations according to the credit agreement or on other debt obligations in which the nonresident of the Kyrgyz Republic acts as the creditor and acts as the borrower the Cabinet of Ministers on behalf of the Kyrgyz Republic; 2025/2/19 16:20  Budget code of the Kyrgyz Republic https://cis-legislation.com/document.fwx?rgn=85679#  2/718) the public internal debt - the component of public debt representing the amount of the mastered and outstanding internal loans or other debt obligations of the Kyrgyz Republic for certain date before resident creditors of the Kyrgyz Republic; 19) the state internal loan - the relations according to the credit agreement or on other debt obligations in which the resident of the Kyrgyz Republic acts as the creditor and act as the borrower the Cabinet of Ministers on behalf of the Kyrgyz Republic and local government bodies according to the legislation of the Kyrgyz Republic; 20) public debt - the total amount of the mastered and outstanding internal and external public debt of the Kyrgyz Republic for certain date according to the credit agreement or on other debt obligations of the state; 21) grant - the free financial or technical assistance provided by donors to the state organizations of the Kyrgyz Republic, and also money (transfers), gratuitously and irretrievable provided by the republican budget to local budgets; 22) the deposit amounts - the means going into the interim order the main managers (managers, receivers) of budgetary funds and subjects in case of approach of the conditions provided by regulatory legal acts of the Kyrgyz Republic, to return to the subjects who deposited these funds or transfer to destination; 23) debt obligation - all obligation types on securities, credit agreements, credit agreements, arrangements and other obligations, in paper form and/or record in electronic form, determining the fact of borrowing of certain money or purchase of goods and/or services with the obligation to compensate the corresponding amounts or the cost of goods and/or services stipulated by agreements fully or partially; 24) the profitable potential of the local budget - assessment of the income of local budgets which can be gained proceeding from economic level developments, structures of economy, and also tax base; 25) loan - money, material values, the services provided on credit by internal or foreign creditors based on the credit agreement to residents of the Kyrgyz Republic under certain conditions; 26) borrowing - the process including procedures of decision making about need of attraction of borrowed funds; determination of procedure and conditions of attraction, use, repayment and servicing of loan; procedures of negotiations; obligation fulfillment guarantees; registration and signing of the relevant documents on loan; ratification of the loan agreement (in case of the state external borrowing); obtaining, use of means of loan; repayment and servicing of loan, including accounting procedures, control and the analysis of obligation fulfillment by the parties; 27) the protected Articles - the Articles of economic classification of expenses recommended for financing in first-priority procedure and which are not subject to reducing: the salary, fees in Social fund, acquisition of medicines and products of medical appointment, acquisition of food, social security benefits, benefits on the public assistance to the population, grant; 28) foreign creditors are the nonresidents of the Kyrgyz Republic providing means under agreements or other debt obligations; 2025/2/19 16:20  Budget code of the Kyrgyz Republic https://cis-legislation.com/document.fwx?rgn=85679#  3/729) target figures - limiting indicator of budgetary funds based on which forming of expenses of budgetary institutions is performed; 30) the credit agreement - the legal document which is the contract between the borrower and the creditor, concluded with the purpose of receipt of loan in the form of money, material values, services and containing conditions on their return, interest payment and other costs; 31) limit of the budget obligations - limit rate of budgetary funds for accomplishment by the receiver of the budget obligations; 32) the international treaty - the equitable and voluntary agreement of the Kyrgyz Republic with one or several states, the international organizations or with other subjects of international law concerning the rights and obligations in the area the foreign affairs specialist of the relations; 33) the nonresident - the legal entity or physical person having the permanent residence or the permanent location outside the Kyrgyz Republic registered or created according to the legislation of foreign states; 34) non-financial assets are the objects which are in use and maintaining state bodies and local government bodies, bringing them real or potential economic benefits during the certain period as a result of their use or storage; 35) official transfers - the non-paid, irrevocable receipts having voluntary nature, received from other state bodies (residents and nonresidents) or the international organizations; 36) the next fiscal year - the year following after the current fiscal year; 37) the receiver of budgetary funds - the budget or other institution having the right to budgetary funds based on the legislation of the Kyrgyz Republic, the decision of relevant organ or the agreement and responsible for their use and accounting; 38) planning period - two years following after the next fiscal year; 38-1) forecast of social and economic development of the Kyrgyz Republic - system of scientifically based ideas of the directions, criteria, the principles, the purposes and priorities of social and economic development of the Kyrgyz Republic for the forthcoming period with indication of the main predicted indicators and target reference points; 39) the manager of budgetary funds - the state body, local government body or organization which are under authority of the main manager of budgetary funds, receiving budgetary appropriations from the main manager of budgetary funds; 40) the sector of public administration is set of state bodies, bodies of the national social insurance and provision of pensions, local government bodies, their subordinated organizations, the organizations financed by means of the relevant budgets; 40-1) system of the state forecasting in the Kyrgyz Republic - the set of the interconnected elements consisting of the principles, documents, processes and participants of the state forecasting, providing development of the country on medium-term (from 3 to 5 years), long-term (for 10 years and more) the periods; 2025/2/19 16:20  Budget code of the Kyrgyz Republic https://cis-legislation.com/document.fwx?rgn=85679#  4/741) Council of the Cabinet of Ministers for fiscal and investment policy of the Kyrgyz Republic (further - Council of the Cabinet of Ministers) - the collegiate organ created by the Cabinet of Ministers for consideration of the Main directions of fiscal and investment policy of the Kyrgyz Republic, the budget statement of the budget system of the Kyrgyz Republic and their sequestration, acceptance of agreed decisions on the budget indicators of the main managers of budgetary funds and disagreements in case of their forming; 42) the current fiscal year - year in which budget implementation, creation and consideration of the budget statement for the next fiscal year and planning period is performed; 43) authorized state body on forecasting and budget implementation (further - authorized state body) - the central executive body authorized by the Cabinet of Ministers on implementation of development of state policy, coordination regulation and accomplishment of executive functions in the budget and financial spheres; 44) authorized state body on economic forecasting - the central executive body authorized by the Cabinet of Ministers on implementation of development and realization of single state policy in the field of economic development and the tax sphere; 45) approved budgets - the relevant budgets accepted by Jogorku Kenesh or local keneshes; 46) the specified budgets - the relevant budgets accepted by Jogorku Kenesh and local keneshes taking into account the made changes; 47) financial assets are the assets granting the right to their owners to receive one or several payments from other institutional units in accordance with the terms and the provisions provided in the contract (agreement); 48) fiscal policy is the tax and budget policy on management and regulation by public finances. 2. Other terms and concepts of the budget legislation of the Kyrgyz Republic which are not specified in this Article are used in the values determined in the relevant articles of this Code. Terms and concepts of the legislation of the Kyrgyz Republic of other industries used in this Code are applied in that value in what they are used in legislations of these industries if other is not provided by this Code. Article 3. Budgetlegislation ofthe Kyrgyz Republic 1. The budget legislation of the Kyrgyz Republic is based on the Constitution of the Kyrgyz Republic, consists of of this Code and the regulatory legal acts adopted according to it about the budget, other regulatory legal acts regulating the budget legal relationship. About the budget treat regulatory legal acts: - law on the republican budget; - laws on the budget of Social fund and Fund of compulsory medical insurance; - regulatory legal acts of local keneshes about local budgets. 2. In case of contradiction to regulations of the legislation of the Kyrgyz Republic priority in regulation of the budget legal relationship are regulations of this Code. 2025/2/19 16:20  Budget code of the Kyrgyz Republic https://cis-legislation.com/document.fwx?rgn=85679#  5/73. If the international treaty establishes other provisions which are not provided in this Code, provisions of the international treaty which participant is the Kyrgyz Republic are applied. Article 4. Action ofthe budgetlegislation 1. The regulatory legal acts governing the relations in the sphere of public finances act on all territory of the Kyrgyz Republic and extend to all participants of the budget process. 2. The regulatory legal acts leading to change of the income and (or) budgets expenses of the budget system of the Kyrgyz Republic, accepted after March 31 shall contain regulations on the introduction them in force not earlier than the January 1 following after the next fiscal year. 3. Allocation of budgetary appropriations on acceptance of new payment commitments or increase in budgeted expenses at execution of the existing payment commitments can be performed only since the beginning of the next financial year on condition of inclusion of the corresponding budgeted expenses in regulatory legal act about the budget or in the current financial year after entering of corresponding changes into regulatory legal act about the budget in the presence of appropriate sources of additional receipts in the budget and (or) when reducing budgeted expenses according to individual clauses of expenses of the budget. Article 5. Coordination of projects of regulatory legal acts 1. Projects of regulatory legal acts of the Kyrgyz Republic in which the questions concerning the budget and public finances are reflected are without fail approved with authorized state body. 2. Drafts of the laws on change of financial liabilities of the state; about increase in the expenses of the budget financed from the republican budget or about reducing its resources are accepted only with the consent of the Cabinet of Ministers. 3. Projects of regulatory legal acts on the questions concerning the budget of judicial system are subject to obligatory coordination with Judicial council of the Kyrgyz Republic (further - Judicial council). Section II. Budget system of the Kyrgyz Republic Chapter 2. General provisions Article 6. Principles ofthe budget system of the Kyrgyz Republic 1. The principle of unity means: 1) unity of the budget legislation of the Kyrgyz Republic, bases of the organization and functioning of the budget system of the Kyrgyz Republic, forms of budget documentation and reporting, Budget classification of the Kyrgyz Republic (further - Budget classification), sanctions for violation of the budget legislation of the Kyrgyz Republic; 2) single procedure for establishment, forming and execution of the income and implementation of payment commitments of budgets of the budget system of the Kyrgyz Republic, conducting financial accounting and creation of the reporting of budgets and budgetary institutions; 2025/2/19 16:20  Budget code of the Kyrgyz Republic https://cis-legislation.com/document.fwx?rgn=85679#  6/73) transfer of all resources of the budget and implementation of all expenses of the budget from the single treasurer account, except for transactions on execution of the budgets performed outside the Kyrgyz Republic. 2. The principle of completeness means reflection in budgets without fail and in full all income and expenses, stipulated by the legislation the Kyrgyz Republic. 3. The principle of effectiveness and efficiency means that forming and execution of budgets is performed proceeding from need of achievement of the purposes provided for the forthcoming period with attraction of the minimum amount of means or achievements of the maximum results with use of available budgetary funds. 4. The principle of priority means forming of budgets according to the reference points determined in the Main directions of fiscal policy and programs of social and economic development of the Kyrgyz Republic and its regions. 5. The principle of the sequence means carrying out by state bodies and local government bodies of single fiscal policy and observance of earlier made decisions in the sphere of the budget legal relationship. 6. The principle of independence of budgets means: 1) fixing to the relevant budgets of own sources of the income on permanent basis; 2025/2/19 16:20  Budget code of the Kyrgyz Republic https://cis-legislation.com/document.fwx?rgn=85679#  7/7

  2026-10-11

• 商学院召开专业建设专题会议

  9月23日至28日，商学院（管理学院）人力资源系、财务审计系、电子商务系等五个系部分别召开专业建设专题会议。校党委委员、副校长张荣刚到会指导，商学院党政领导，各系全体教师参会。 会议重点梳理了学院财务管理、审计学、人力资源等专业的办学成效、短板及发展规划，对电子商务及法律、跨境电子商务两个专业的教学改革、教材资源、课程体系、就业提质等进行了广泛的交流探讨。 张荣刚表示，各专业建设要压实层级与系部主体责任，引导教师对标提升，主动研判高教专业竞争形势，破除惯性思维，推动学科专业迭代革新；立足办学定位做好顶层设计，紧跟数字财经、智慧审计等行业动态更新教学内容，突出法商融合特色，紧扣市场需求优化专业布局与人才培养，提升产教适配度；抓实集体备课、新教材编写与教改成果培育，建强双师队伍；做实考研帮扶，建立学生台账，开展考公考编一对一辅导，深化产教融合、校企协同育人，全面提升学生升学就业竞争力。 （供稿：商学院 撰稿：李小彬 审核：燕楠）

  2026-10-09

• 我校教师赴乌兹别克斯坦、哈萨克斯坦开展交流访问

  近日，我校国际交流与合作处处长、“一带一路”营商环境研究院院长王莹莹，教师王英建赴乌兹别克斯坦、哈萨克斯坦开展交流访问，围绕中资企业海外权益保护、涉外法治合作、人才联合培养及“一带一路”营商环境服务发展中国中心（哈萨克斯坦）建设等开展系列交流活动。 9月22日，第十一期中国企业“走出去”机遇与应对交流会在乌兹别克斯坦塔什干举行。本次交流会以“中资企业海外权益保护争端解决”为主题，来自中资企业、仲裁机构、律师事务所等单位的代表，围绕企业在乌投资经营中的合规管理、争端解决和海外权益保护等问题进行交流。王莹莹围绕乌兹别克斯坦商事仲裁法律体系与裁决执行机制作专题发言，从学术和实务相结合的视角，对乌兹别克斯坦商事仲裁法律制度及相关争议解决机制进行解读，并结合中资企业“走出去”实际需求，就跨境商事争议解决、仲裁裁决承认与执行等问题与参会代表进行了交流。 9月23日，王莹莹、王英建从塔什干赴哈萨克斯坦奇姆肯特市，访问南哈萨克斯坦大学，与该校校长托列根·穆赫塔尔及有关负责人举行工作会谈，奇姆肯特市招商局有关代表参加交流。 （供稿：国际交流与合作处、“一带一路”营商环境研究院 撰稿：王英建 审核：王莹莹）

  2026-10-09