作为60年代共青团历史资料来源的共青团组织财务文件

E. V. Kamaeva
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摘要

本文分析了首次引入科学流通的共青团财务文件的信息潜力。本研究的资料来源包括共青团组织财政部门的文件,这些文件存放在俄罗斯国家社会政治史档案馆、鞑靼斯坦共和国国家档案馆和乌里扬诺夫斯克地区当代历史国家档案馆的基金中。本文的目的是在研究20世纪60年代共青团的历史时,分析各种各样的金融文件,并确定它们的历史价值。全俄列宁主义共产主义青年团中央委员会的行政财政和经济部门负责编制共青团组织的预算和分配基层委员会的资金。通过对共青团财政文件的分析,可以在20世纪60年代停止国家补贴的情况下,追溯共青团的资金来源,突出共青团的优先工作领域。地方共青团组织的文件反映了基层委员会的物质条件和资金支持。作者注意到现代源评文献中财务文件分类的复杂性。作者建议使用术语“财务和报告文件”,其中包括预算、财务报表、资产负债表、按预算项目分配的资金。这些材料可能对研究共青团历史的某些时期和方向具有科学意义。
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Financial documents of Komsomol organizations as the source of Komsomol history in 1960s
The article analyzes the informational potential of financial documents of Komsomol organizations, introduced into scientific circulation for the first time. The source base for the study is composed of documents from the financial departments of Komsomol organizations deposited in the funds of the Russian State Archive of Socio-Political History, the State Archive of the Republic of Tatarstan and the State Archive of Contemporary History of the Ulyanovsk Region. The purpose of the article is to analyze a wide range of financial documents and determine their historical worth when studying the history of the Komsomol in the 1960s. The financial and economic department of the administration of the Central Committee of the AllUnion Leninist Young Communist League was engaged in the preparation of the budget for the Komsomol organization and the distribution of funds for grassroots committees. The analysis of financial documents of the Komsomol makes it possible to trace the sources of funds in the conditions of the termination of state subsidies in the 1960s and highlight the priority areas of work of the Komsomol. The documents of the regional Komsomol organizations reflect the material condition and financial support of grassroots committees. The author notes a certain complexity of the classification of financial documents in modern source criticism literature. The author proposes the use of the term «financial and reporting documentation», which includes the budget, financial statements, balance sheets, distribution of funds by budget items. This material may be of scientific interest in the study of certain periods and directions in the history of the Komsomol.
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