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THE SUMMARY
Non-budget funds are the ones that are being formed out of the state and local
budgets, used for the purpose of the realization of such constitutional rights of the
citizens as; pension social insurance, medial aid, and other social needs, and are not
fınanced from the state budget. Non-budget funds are an important chain of the state
fınancial system. In the conditions of the transition to the modem market economy,
the mechanism of the citizens' social insurance, existing during the planned
economy time, failed, and became a subject of the alterations. Nowadays,
non-budget fünds play an important role in the social insurance and overall
developments of the country.
