2009 wli<strong>da</strong>n adgilobrivi TviTmmarTvelobebis, maT Soris Tbilisis, biujetis Sedgena xorcieldeba axali sabiujeto klasifikatoris (GFSM-2001) mixedviT, romelic sakmaod gansxvavdeba wina wlebSi gamoyenebuli sabiujeto klasifikatorisgan. mizanSewonilad migvaCnia, axal <strong>da</strong> Zvel klasifikators Soris sxvaobis mokled ganxilva, winaaRmdeg SemTxvevaSi SeuZlebeli iqneba 2009 wlis biujetis wina wlebis biujetebTan Se<strong>da</strong>reba <strong>da</strong> mniSvnelovani <strong>da</strong>skvnebis gamotana. axal klasifikatorSi aRar arsebobs kapitaluri Semosavlisa <strong>da</strong> kapitaluri xarjis mcnebebi. msgavsi Semosulobebi <strong>da</strong> ga<strong>da</strong>saxdelebi aRar aRiricxeba Semosavlad <strong>da</strong> xarjad, maTi aRricxva arafinansuri aqtivebis cvlilebad tardeba. Sesabamisad, yofili kapitaluri Semosavali aRiricxeba arafinansuri aqtivebis klebad, xolo yofili kapitaluri xarji arafinansuri aqtivebis zr<strong>da</strong>d. axali klasifikatoris mixedviT Semosulobebi aRiqmeba rogorc wlis ganmavlobaSi `Semosasvleli~ fuli, romelic moicavs Semosavals. Semosavali, Tavis mxriv, ar warmoadgens aramaterialuri aqtivebis (qoneba) realizaciiT miRebul Semosavals, am operaciiT marTalia xdeba Tanxis miReba, magram sxva aqtivis realizaciis xarjze. Semosuloba (fuli) agreTve SeiZleba miRebul iqnas valdebulebis aRebiT an finansuri aqtivis klebiT (gasxvisebiT). magali- Tad, sesxis aReba, am SemTxvevaSi imatebs valdebuleba <strong>da</strong> mis xarjze Semodis biujetSi Tanxa. valdebulebis zrdiT miRebuli Semosuloba ver CaiTvleba Semosavlad, radgan msgavsi Semosuloba droTa ganmavlobaSi gasastumrebelia. GFSM-2001-is mixedviT Semosulobebi moicavs: Semosavlebi arafinansuri aqtivebis kleba finansuri aqtivebis kleba valdebulebebis zr<strong>da</strong> rogorc aRvniSneT, mniSvnelovani cvlileba ganica<strong>da</strong> xarjis muxlmac. axali sabiujeto klasifikatoris mixedviT arafinansuri aqtivebis (qonebis) SeZena ar aRiricxeba xarjSi, radgan am operaciiT iqmneba axali qoneba (Rirebuleba). xarji es aris periodis ga<strong>da</strong>saxdeli, romliTac axali qonebis Seqmna an Zveli valdebulebis Semcireba ar xorcieldeba. Sesabamisad, arc valis gastumreba ar aRiricxeba xarjSi, radgan am operaciis Sedegad mcirdeba valdebuleba. Tumca aRebul valze procentebis ga<strong>da</strong>x<strong>da</strong>c xarjia, radgan igi ar amcirebs valis moculobas. ga<strong>da</strong>saxdelebSi agreTve xvdeba finansuri aqtivebis mateba, radgan fasiani qaRaldis an sxva finansuri aqtivis SesaZenad marTalia xdeba Tanxis ga<strong>da</strong>x<strong>da</strong> (ga<strong>da</strong>saxdeli), magram igi ar Seadgens xarjs. am operaciiT gaizar<strong>da</strong> finansuri aqtivi, anu qoneba. msgavs operacias erTi aqtivis meoreSi ga<strong>da</strong>svlasac uwodeben. GFSM-2001-is mixedviT ga<strong>da</strong>saxdelebi moicavs: xarjebi arafinansuri aqtivebis mateba finansuri aqtivebis mateba valdebulebebis kleba biujetis gaanalizebisas un<strong>da</strong> gaviTvaliswinoT Semosulobebisa <strong>da</strong> ga<strong>da</strong>saxdelebis struqtura. Tu xarji aRemateba Semosavals, SegviZlia <strong>da</strong>vaskvnaT, rom mimdinare xarji <strong>da</strong>finans<strong>da</strong> qonebis klebis xarjze, rac uaryofiTi faqtia. Tu Semosavali aRemateba xarjs, SegviZlia <strong>da</strong>vaskvnaT, rom Semosavlis nawilis kapitalizacia ganxorciel<strong>da</strong>, anu Seiqmna axali kapitali, rac misasalmebeli faqtia. rogorc aRvniSneT, qalaq Tbilisis 2009 wlis biujeti axali sabiujeto klasifikatoris mixedviTaa Sedgenili, rac rigi sakiTxebis aRqmas aiolebs, Tumca aris iseTi sabiujeto muxlebic, romlebic axali klasifikatoris mixedviT rTulad aRsaqmelia. magaliTad, `sxva xarjis~ muxli, sa<strong>da</strong>c sakmaod bevri xarji erTiandeba, xolo biujetiT amis <strong>da</strong>Sla aRar xorcieldeba. Tbilisis 2009 wlis biujeti Seicavs programuli biujetis elementebs, rac aSkarad <strong>da</strong>debiTi movlenaa. Sesabamisad, SesaZlebelia xarjis miznobriobis <strong>da</strong>dgena. Tumca, aqac vxvdebiT problemas, kerZod, biujetSi mocemulia 2009- 2012 wlebis prioritetebi, xolo 2009 wels gansaxorcielebeli saqmianobis calke CamonaTvali mocemuli ar aris. Sesabamisad, biujeti<strong>da</strong>n ver moxerxdeba 2009 wlis ganmavlobaSi <strong>da</strong>gegmili konkretuli saqmianobis <strong>da</strong> Sesabamisi Sedegis Sefaseba. amis <strong>da</strong>sadgenad aucilebelia TiToeuli programis gamoTxova <strong>da</strong> maTi detalurad ganxilva. 2008 wlis biujetis Sesrulebis mokle mimoxilva 2008 wlis biujeti sakrebulom 2007 wlis 28 dekembers <strong>da</strong>amtkica, xolo wlis ganmavlobaSi qalaq Tbilisis biujetSi Sevi<strong>da</strong> sami cvlileba (21 marti, 12 seqtemberi <strong>da</strong> 3 noemberi). 2008 wlis 3 noembers Tbilisis sakrebulom `q. Tbilisis 2008 wlis biujetis <strong>da</strong>mtkicebis Sesaxeb~ 2007 wlis 28 dekembers miRebul #15-74 ga<strong>da</strong>wyvetilebaSi bolo cvlileba Seitana. biujetis Semosulobebis jami ganisazRvra 538,212,0 aTasi lariT, rac biujetis pirvel variantSi gansazRvrul Semosulobebs 38,212.0 aTasi lariT aRemateba. SeiZleba iTqvas, rom wlis ganmavlobaSi biujeti 7,6%-iT gaizar<strong>da</strong>. 2008 wlis 21 marts ganxorcielebuli cvlilebis Sedegad, zedmetad optimisturad gazrdili kapitaluri Semosavlebis gamo, ver Sesrul<strong>da</strong> 2008 wlis Semosulobebis 6 Tvis gegma. <strong>da</strong>gegmili 278,751.4 aTasi laris nacvlad mobiliz<strong>da</strong> 255,542.1 aTasi lari, anu gegmis 91,7%. Tbilisis biujetis 6 Tvis gegmis Seusruleblobis ZiriTadi mizezebia: ‣ kapitaluri operaciebi - konkretulad ki miwis gayidvebi<strong>da</strong>n Semosavali <strong>da</strong>gegmili 28,159.0 aTasi laris nacvlad, mobiliz<strong>da</strong> 14,653.1 aTasi lari, anu gegmis naxevari; ‣ grantebi - saxelmwifo biujeti<strong>da</strong>n misaRebi <strong>da</strong>xmareba. <strong>da</strong>gegmili 170,667.4 aTasi laris nacvlad, miRebul iqna 140,500.0 aTasi lari (gegmis 82.4%); ‣ sesxis aReba - pirvel eqvs TveSi ver moxerx<strong>da</strong> kuveitis fondi<strong>da</strong>n 2 milioni laris moculobis kreditis miReba.