The problem of efficient spending of funds has always existed. Throughout the millennia of existence Money, their economical spending was a necessity caused by limited resources. At all levels budget system it is necessary to solve the same main task of the economy - to obtain the maximum amount of benefits in conditions of limited resources, but if the budget funds are not enough to obtain all the publicly demanded benefits of the beneficial effects, it is necessary to make a choice of which benefits to refuse for now, and which ones to allocate funding . In practice, this corresponds to the "competitive selection" of programs and events that apply for budget funding.
The efficiency of the budget process is mentioned in normative documents in recent years, so often that this concept itself is perceived by many as quite obvious, not requiring any additional explanation. Theoretically, any society seeks to use its resources as efficiently as possible. Consequently, the need to assess the effectiveness and efficiency of budget spending is dictated today by the requirements of society.
The task of increasing the efficiency of spending budget funds, today and in the future, is becoming a key one for the budget system of the country as a whole and its subjects. Improving Efficiency budget spending, first of all, is connected with the implementation of reforms in the field of the budget process.
At the same time, all components of the reform of the budgetary system are interrelated, and the achievement of the most positive result is possible only with the simultaneous successful and consistent implementation of the reform of the public sector as a whole.
Thus, results-oriented budgeting is one of the elements of a system of complementary measures to improve efficiency. government controlled. It is able to give the most positive effect, subject to the application integrated approach to reforming the public administration system. The effectiveness of the implementation of this method depends on the interconnection of the concepts of budgetary and administrative reforms, on the implementation of a number of other areas for improving the efficiency of the public sector and measures to improve the quality of services provided by the state to the population. In turn, a necessary condition for carrying out administrative reform and, consequently, reforming the budget process is the completion of the delineation of expenditure and revenue powers, the abolition of "unsecured mandates".
Measures to improve the efficiency of spending as part of a comprehensive reform of the budgetary system include the reform of the public sector. It consists of reform measures budget organizations and the principles of their functioning, the transition to new forms of financial support for the provision of public (municipal) services, the improvement of procedures for the execution of budgets of the budget system of the Russian Federation, including elements of managing the liquidity of single accounts of these budgets, and the reform of interbudgetary relations.
As part of the reform of the public sector, it is necessary to carry out systemic changes aimed at eliminating existing shortcomings. So, for example, one of the shortcomings is the implementation of the functions of the manager of budgetary funds by organizations subordinate to executive authorities of other levels. This situation arises when the main managers of funds federal budget do not have territorial subdivisions on the territory of a certain subject of the Russian Federation and (or) municipality and delegate their powers to dispose of federal budget funds allocated to finance budget recipients under their jurisdiction.
The main direction of increasing the efficiency of the use of budgetary funds is the creation of mechanisms under which budgetary services could be provided by organizations of various organizational and legal forms.
The principle of efficiency and effectiveness of the use of budgetary funds in accordance with Art. 34 of the Budget Code of the Russian Federation means that the participants in the budget process, within the framework of the budgetary powers established by them, must proceed from the need to:
* achieving a given result using the least amount of funds;
* achieving the best result using the amount of funds determined by the budget.
At the same time, this principle should be followed both in the preparation and in the course of budget execution.
The effectiveness of the use of budgetary funds is characterized by the ratio between the results of the use of budgetary funds and the costs of their achievement, which includes determining the economy, productivity and effectiveness of the use of budgetary funds.
Economy - absolute or relative economy financial resources based on the achieved quantitative and qualitative results of their use.
Productivity: the degree of correlation between the results obtained and the financial, material and labor resources used to achieve them.
Efficiency: the degree of achievement of planned results and the final socio-economic effect obtained from the use of state (municipal) funds.
Among the planned measures to improve the efficiency of spending budget funds, the following should be highlighted:
ѕ increasing financial responsibility and discipline, compliance with adopted laws;
ѕ development of a system of state guarantees for highly efficient and fast payback projects to attract capital from credit and financial institutions and other investors, including foreign ones;
* fight against theft and corruption;
* motivating all levels of government for economical spending of budgetary funds;
* all expenses must be justified and carefully calculated at the stage of preparation of programs and budget;
* improvement of the public procurement system;
* creation of an information environment and technologies for the implementation of management decisions in order to increase the transparency and accountability of the activities of all participants in the budget process;
* introduction of the e-budget system;
ѕ public control over the spending of budgetary funds;
* optimization tax burden on the economy.
Obviously, without combating the misuse of funds state budget it makes no sense to talk about any cost optimization. Misappropriation of budgetary funds in Russia has become a mass phenomenon. There is practically no due control over how the Government, regional (republican) or municipal authorities spend budget money. Accounts Chamber The Russian Federation checks the execution of revenue and expenditure items of the federal budget and federal off-budget funds in terms of volume, structure and purpose, efficiency and expediency of spending public funds and using federal property, conducts financial expertise of draft federal laws, regulatory legal acts, one way or another affecting the state budget.
Parliament has the right to hear the government's report on budget execution and not approve it in case of violations. However, the facts of dismissal of officials from office in violation of the law "On the federal budget" are still isolated.
It has been repeatedly proposed, firstly, to introduce an amendment to the Constitution, giving the Parliament the right to publicly control the execution of the budget throughout the year, not only for the Federation as a whole, but also for its individual subject, city, district; secondly, to include in the legislation articles on the specific responsibility of officials for violating the law "On the Budget". At the same time, the prosecutor's office should initiate a case on the fact of an offense on the basis of deputy requests.
The budget of the Federation, republic, territory, region or district should be more detailed and carried out publicly in each direction of budgetary funds, up to small amounts. To do this, the budget must be detailed, open and understandable. Unfortunately, so far all attempts to achieve this in Russia have not been successful.
An obvious success along this path was the adoption of the law “On budget classification". This Law covers the functional, economic and departmental classifications of incomes and expenditures of the budgets of the Russian Federation, types public debt Federation and its subjects, sources of financing the budget deficit. Moreover, the classification is unified and is used in the preparation, approval and execution of budgets at all levels, including the consolidated budget. The classification is also multi-level. The first level of expenditure is the list of direct recipients of funds from the federal budget, the second is the classification of target items of its expenditure, reflecting funding for specific areas of activity of direct recipients of budget funds in certain sections and subsections of the functional classification of expenditures of the budgets of the subjects of the Federation.
It is important to establish full transparency of the budget process, a truly public report on the movement of budget funds, so that deputies representing the interests of the population, journalists and citizens themselves can at any time make sure that taxpayers' funds are spent exactly according to plan.
In Russia, public control over budget expenditures, due to the weakness of civil society institutions, is virtually absent.
Taking into account the peculiarities of the vertical of political power of the President of the Russian Federation created in Russia over the past years, an important role in improving the efficiency of public spending play the annual budget messages of the President of the Russian Federation, prepared in accordance with Article 170 of the Budget Code Russian Federation.
The following provisions should be noted as ways to improve the efficiency of public spending:
a balanced and prudent approach to increasing and accepting new spending commitments, taking into account available resources, creating a clear and transparent mechanism for assessing financial opportunities for making new commitments, determining their volume and composition, assessing expected efficiency and analyzing alternative solutions;
analysis of the effectiveness of all budget expenditures, introduction into the practice of the Government of modern methods for assessing the effectiveness of budget expenditures in terms of the ultimate goals of social economic policy, obligatory commensuration with these goals of the achieved results;
expanding the composition and improving the quality of information provided to legislative bodies, the public, citizens on the achieved and planned goals of budget policy and the results of the use of budget allocations, including on the effectiveness of the implementation of budget programs;
strengthening statistical monitoring of the results of ongoing programs, introducing regular specialized statistical surveys designed to provide an assessment of the effectiveness of budget expenditures.
the use of mechanisms that encourage budgetary institutions to improve the quality of the services they provide and increase the efficiency of budget expenditures, expanding the powers of the main managers of budgetary funds to determine the forms of financial support for the provision of public services;
the need to work on the transformation of budgetary institutions into autonomous institutions in those areas of social service delivery, where this can create significant incentives for improving performance.
quality improvement financial management in the public sector, strengthening the responsibility of executive authorities and budgetary institutions for the effectiveness of budgetary expenditures and improving the quality of state and municipal services, which should be accompanied by the expansion of their powers, the creation of incentives to increase transparency and efficiency in the use of budgetary funds, and the cessation of the practice of petty regulation of their activities; more effective budgetary control, focused not only on the detection, but also mainly on the prevention of financial irregularities, which should form the basis for making specific management decisions. On this basis, an effective system for auditing the effectiveness of budget expenditures can be created in the public sector.
Thus, the budget strategy of Russia for the medium term will be focused on promoting the social and economic development of the Russian Federation, with unconditional consideration of the criteria for the efficiency and effectiveness of budget expenditures.
The nature and complexity of quantitative measurement of the effectiveness of budget expenditures and the state budget as a whole is expressed in the fact that their indicators should be linked to the economic and social role, which the budget plays in society. Since the share of political elements in the estimates of the efficiency of budget expenditures is large, it is of great importance to consider draft budgets in legislative (representative) authorities. It is especially important that when assessing the effectiveness of budget expenditures and the budget as a whole, public opinion is taken into account, since it is the general population that are the final consumers of the services provided by the state.
According to the performance indicators of the state budget, we can talk about its role as an instrument state regulation economy and social sphere. But different indicators have different dynamics. This means that there is uncertainty in measuring the effectiveness of budget spending. In addition, general indicators are mainly informative and analytical in nature, they cannot be linked to the actions of specific individuals, any public institution. However, in practice, the state budget acts as financial plan specific use of public funds. It is during the implementation of this plan that it becomes necessary to determine the effectiveness of budget expenditures related to the solution of questions: what was the public money spent on in the end, what is the result of these expenditures, what is the ratio between the final results and the expenditures made? And here essential acquires personal and institutional responsibility for spending budgetary funds.
But the difficulty of quantitatively measuring the effectiveness of budget expenditures should not serve as a reason not to deal with these issues. The experience of the budget process in many countries shows that it is quite possible to create a coherent and working system for evaluating the effectiveness of budget expenditures. The budget reform that has begun is aimed at addressing these issues. The decree of the Government of the Russian Federation "On measures to improve the effectiveness of budget expenditures" contains an indication of the need to develop guidelines on the quantitative measurement of indicators of the effectiveness of budget expenditures, which was entrusted to the ministries of finance, economic development and trade of the Russian Federation.
In the conditions of market relations, an important condition for assessing the effectiveness of the use of budget funds and determining ways to increase it is the improvement of methods for planning and financing budget expenditures. Without significant changes in budget planning, it will not be possible to develop an approach to determining the specific results of financing budget expenditures. Therefore, the ongoing budget reform in the country involves the formation and inclusion in the budget process of a procedure for assessing the effectiveness of budget expenditures, a phased transition from budget planning and financing of budget expenditures to budget planning focused on achieving final socially significant and measurable results (budgeting).
In this regard, a significant expansion of the budget planning horizon in the Russian Federation is required. In recent decades, most developed countries have accumulated positive experience in the transition to medium-term (multi-year) budget planning. They have achieved good results in the medium-term financial, incl. budget planning for 5 years and increase this period to 7 years or more.
Medium-term budget planning (3-5 years) can significantly improve the situation with determining the effectiveness of budget expenditures. It is in the medium term that it is possible to widely use programs for solving various socio-economic problems. And any program designed to achieve specific goals turns into a goal. budget financing. When using programs, the main problem of calculating the effectiveness of budget expenditures disappears - the uncertainty of the results of financing. That's why one of promising directions budget reform in the country - the transition mainly to program-target methods of planning budget expenditures, providing a direct relationship between the distribution of funds and the actual or planned results of their use in accordance with the established priorities of state policy. The use of this method of planning budget expenditures is also intended to ensure the quality of intradepartmental procedures for budget planning (budgeting) and financial management.
Issues of the efficiency of the state budget and budget expenditures are directly related to the state financial control.
It is he who allows you to compare the actual results of the use of budget funds with the planned ones, identify existing shortcomings and violations in the field of financing budget expenditures and outline a way to improve their efficiency. Implementation of a permanent state financial control over the use of budget funds, its strengthening and tightening is the key to increasing the efficiency of budget spending, the progressive development of the economy and finances of the country as a whole. Unfortunately, the number of economic crimes in Russia continues to grow to this day. One of the reasons for this is that a common the federal law on state financial control. As a result, there is no single concept of state financial control, a legislative definition of many categories and concepts is not given, and the functions of subjects of control are not clearly delineated. All this significantly complicates the work of state control bodies and reduces the effectiveness of their activities. Therefore, without improving legislation, adopting and streamlining legal regulations on the organization of state financial control, and, most importantly, without their strict implementation, it is impossible to fight economic crimes and achieve real success in improving the efficiency of the state budget and budget expenditures.
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
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Ministry of Education and Science of the Russian Federation
NOVOSIBIRSK STATE UNIVERSITY
ECONOMY AND MANAGEMENT "NINH"
MASTER'S DISSERTATION
in the direction of training higher education
38.04.08 Finance and credit (Master's level)
Master's Program Financial Management
Improving the efficiency of budget expenditures of the municipality
Novosibirsk 2017
INTRODUCTION
The relevance of research. This is quite relevant, a powerful tool in the state is the means of which to solve problems social development and therefore the effectiveness of the use of funds is the effective management of all levels of government.
Self-government reform is a modern moment in municipal finance. The main reforms are to ensure the independence and interest of the local practice and its responsibility by people for their activities. This one is designed to realize financial independence and solve the main thing - to create financial resources for their development.
Until the time to evaluate the effectiveness of the budget is reduced to exactly "execution"; the dynamics of macro-indicators, according to taken into account bringing state funds to the level of matching in the financing of items. When the emphasis is on the process of movement of monetary funds, and the goals of the socio-economic on the basis of the use of budget - remains on the plan.
In connection with this, the issue of effective management, including finances, is becoming more and more important. One of the factors affecting the effectiveness of resource management is financial control and municipal control systems.
At present, various state executive and legislative, as well as scientific, Russian Federation issues are being worked out, mechanisms of state socio-economic development in terms of interaction between executive executive authorities of the constituent entities of the Federation, administrations of entities. When widely discussed increase the efficiency of spending.
Despite its relevance, the increase in the estimate of budget expenditures in methodological and organizational terms is far from being fully resolved. Not the problem of finding mechanisms for implementing the budgeting system, the sphere of municipal and provisional activities of administrations. Insufficient development of the problem, the need for its methodological and practical, which predetermined the tasks and structure of the work.
The purpose of the study is to develop a methodological approach to assessing the effectiveness of municipal spending.
For this purpose, solve the following
Explore the essence and content of budget expenditures, and their effectiveness;
Analyze existing approaches to assessing the effectiveness of budget expenditures in the implementation of budget planning;
Develop a methodological approach to assessing the effectiveness of budget expenditures;
Approbation of the developed methodological approach of the municipality.
The subject is methodical enhancement cost effectiveness of the municipal formation of the activities of self-government bodies on planning procedures and budget.
The object is, the budget emerging at the Russian level in the context of reforming the (municipal) sector streamlining inter-budgetary increase in the efficiency of expenditures and activities of (municipal) governments.
Information for the study of the current federal and legislation of the Republic of the regulatory legal acts of the city of Kyzyl Tyva, regulating financial financial, organizational and documents of the Department of the Mayor's Office of the city of Kyzyl, materials of the federal and level; surveys, data and results of domestic and foreign published in periodicals and the Internet; and the author's own calculations. The graphic is done by comparison.
Methodological research consists of methods: method of analysis; functional (explanation of the functions of bodies and authorities in their comparative method, expert assessments.
Practical research. The results of increasing the efficiency of municipal spending on the suburbs of the city of Kyzyl-Tyva can be implemented in the activities of regional and bodies, taken into account in the development of managerial and budgeting. budget economic social municipal
The structure consists of the main part, consists of chapters and seven conclusions, a list of references and an appendix.
1. AND METHODOLOGICAL ASPECTS OF INCREASING THE BUDGET EXPENDITURE OF EDUCATIONS
1.1 Budget expenditures: essence, economic and social consequences of expenditures
Government spending is economic relations arising in connection with the distribution of the fund of state funds and its use for sectoral, targeted and territorial purposes. Two aspects of a single distribution process find their expression in budget expenditures: the splitting of the budget fund into its component parts and the formation cash funds intended purpose for organizations and institutions material production, and non-productive spheres receiving budget allocations. The form of manifestation of these relations are specific types of budget expenditures.
Expenses are one of the most important characteristics of the state budget. Through the system of expenditures, a significant part of the national income is redistributed, the state intervenes in economic processes, and the state's economic and social policy is implemented.
Budget expenditures are costs incurred in connection with the performance of the state of its functions. They express the economic relations associated with the distribution of the fund of state funds and its use in various areas.
The economic essence of state budget expenditures is manifested in the fact that they serve as an active tool of economic policy. With their help, the state influences the redistribution processes, the growth of national income, the structural regulation of the economy, the development of certain industries and sectors of the economy, and the increase in competitiveness. national economy.
The social essence of expenditures is reflected in the fact that through them the state implements a policy of social maneuvering and ensures the reproduction of the labor force. Consequently, the expenditures of the state budget provide the state with the implementation of its main functions and tasks.
The structure of government spending and their share in the gross social product depend on many factors:
The nature and functions of the state,
The level of socio-economic development of the country,
The branching of the ties between the budget and sectors of the economy,
Forms of granting budgetary funds,
Administrative-territorial division of the state, etc.
The combination of these factors gives rise to one or another system of budget expenditures of any state at a certain stage of socio-economic development.
State budget expenditures are closely related to its revenues. This relationship is expressed in the quantitative correspondence of expenses to incomes, as well as in their influence on each other. On the one hand, the volume of budget expenditures is limited by the strict limits of incoming budget revenues. On the other hand, spending, with proper use of budgetary funds, can have a reverse effect on income, contributing to the growth of production, the development of science, the improvement of human resources, etc.
The range of expenses carried out at the expense of the state budget is established by law. Through the system of public spending, a significant part of the ND is redistributed, which makes the budget the most important instrument of state regulation. The expenditure part of the budget is diverse, but for the most part it is intended to finance national programs (investment, economic, development of industrial and social infrastructure, etc.). At the same time, budget allocations are directed in the form of subsidies, loans, state guarantees and guarantees for financial support of farms, small, high-tech enterprises, housing etc. In addition, through spending on military needs, on the maintenance of law enforcement agencies, the state administration apparatus, the internal and external security of the country's citizens is ensured. Primary and secondary education, medical care for the poor, anti-epidemic measures, cultural and other social programs are mainly financed from budgetary funds.
So, with the help of spending budgetary funds by the state, an impact is exerted on reproductive processes, the negative consequences of the action of spontaneous market forces are smoothed out, financial support is provided for certain industries, enterprises and farms to equalize the economic conditions for their functioning or more rapid development and special funds and reserves are being created to prevent disproportions in the development of the economy. Thus, when making capital expenditures, property owned by the Russian Federation, constituent entities of the Russian Federation and municipalities is created or increased. Current expenditures of budgets - part of their expenditures, providing current financing of public authorities, local governments, budgetary institutions, the provision of state support to other budgets and individual sectors of the economy.
The provision of state budget funds is carried out in such forms as: appropriations for the maintenance of budgetary institutions; allocation of funds to pay for goods, works and services performed by individuals and legal entities under state or municipal contracts; transfers to the population, which include appropriations for the implementation by local governments of mandatory payments to the population (pensions, allowances, scholarships, etc.); appropriations for the implementation of certain state powers; appropriations for compensation of additional expenses arising as a result of decisions taken by public authorities and which led to an increase in budget expenditures or a decrease in budget revenues; budget loans to legal entities (including tax credits, deferrals and installment plans for the payment of taxes and other payments and obligations); subventions and subsidies to individuals and legal entities; investments in the authorized capital of existing or newly created legal entities; intergovernmental transfers; credits and loans within the country; loans foreign countries; spending funds to service debt obligations, including state or municipal guarantees.
In the general structure of state budget expenditures, five main groups can be distinguished: Expenditures for social needs. AT developed countries them specific gravity in the total amount of state expenditure is quite large - 40-60%. The need for these expenses is due to the implementation by the state of its cultural, educational and social functions. The economic essence of spending on social purposes is manifested in the fact that through the financing of social and cultural events, the state develops the education system in the country, satisfies the minimum needs of the population for medical care, provides social protection for citizens, improves their cultural and educational level and, ultimately, provides reproduction of the necessary labor force, i.e. they are an important factor in the formation of a comprehensively developed personality.
Thus, spending on social purposes includes spending on education and vocational training personnel (maintenance of universities, general education schools, colleges, vocational schools, boarding schools, preschool institutions and orphanages); for culture and art (maintenance of libraries, palaces and houses of culture, clubs, museums, theaters, mass media); for health care (maintenance of medical and sanitary institutions, hospitals, maternity hospitals, mother and child homes, forensic medical examination institutions); for physical culture and sports (maintenance of sports complexes, stadiums, sports palaces); for social security (payment of pensions, benefits, financial and material assistance).
Expenses for social purposes are financed by the state for specific activities and types of costs separately for each budgetary institution. The amount of funding is determined on the basis of estimates prepared in a budgetary institution and calculations of the amount of allocated appropriations made by the financial authorities. The calculations are based on indicators characterizing the performance of institutions (the number of students, groups, classes, the number of operations performed, the number of beds, the number of performances played, the area of the premises and the operating time during the year).
So, these indicators serve as calculated values, on the basis of which the rate of cash consumption is established. Expenses for social activities are partly financed from the budget through state subsidies. This form of providing funds is used for those institutions whose services are paid, but their own resources are not enough to expand their activities (theaters, media).
Each state, in addition to the expenses considered, which are of a general nature, carries out its own types of expenses for economic goals, the composition and level of which depend on the state of the national economy and the tasks set for the state. For example, in some countries budget loans are widely used. They are provided to private firms and local governments, usually for investment purposes. Budget loans occupy an intermediate position between loans from commercial banks and budget allocations. Unlike budget financing, they are issued on a repayment basis and in some cases paid, but the interest for using them is much lower than in the banking sector. Expenditure on foreign economic and foreign policy activities (in the Russian Federation, they account for 2-3% of all budget expenditures). In the context of growing internationalization, funds allocated for these purposes are directed to: expanding foreign trade; struggle for spheres of influence; protection of interests national firms abroad. A significant role is played by the costs of international security, which include: the provision of financial assistance in the form of loans, in the form of direct deliveries of military equipment, training of military specialists, construction of military facilities. The second direction of spending these funds is the cost of providing humanitarian assistance.
The budget of the Russian Federation has a slightly different definition. In accordance with budget expenditures - funds paid from the budget, with the exception of those that are sources of deficit [Art. 6].
The budget in hand is limited. When there is a need for the efficiency of individual costs. Programs larger than expected should receive financial support, as ineffective ones should be cut back. When evaluating the performance of spending is very good for a variety of reasons.
First, budget spending is not only an economic component. The social is decisive in the formation of policy, but it is impossible to measure it. For example, to assess the quality of education using indicators such as admission and graduation of higher educational institutions, the number of students awarded with honors (total groups of specialties), graduates, number, etc. However, these are only indirectly the quality of education, the assessment of effectiveness may turn out to be distorted.
Secondly, the state's expenses are not for solving current ones, but for achieving a long-term effect. In the first place we are talking about the development of human health care, culture which represent an investment in the future. With the amount of funding for programs, it is necessary to compare their effectiveness with the plan.
Third, spending has side effects, both positive and negative. For example, railway the efficiency of business areas, while the living conditions of proximity to it. Side effects are a cost component and must be accounted for. However, the complexity and multiplicity are difficult to predict.
The presence of called displaced is one of the problems of cost estimation. Under are understood such which are extracted in the program by recipients and other persons. Consider, for example, the payment to low-income families. These are aimed at improving citizens with lower living wage. However, no assistance was envisaged from these monetary expenses, as persons partially extract them. As a result of the income of the poor, the demand for a living wage increases - food, medicine, shoes and clothing. So, the income will be received by those who produce goods. State distributive spending, benefit: the size of their resources grows, their position in the hierarchy is strengthened.
Thus, finally, social programs to politicians, because the measures are strengthened among the voters. If the cost is associated with displaced benefits, it speaks of its inefficiency.
So, the evaluation of spending programs for the allocation of budgetary resources. Since an objective assessment is difficult, in practice a universal decision mechanism in terms of public choice, which lies the vote. During the period of the campaign, the citizens for the representatives of various forces, elected by the government, while they program. Elected authorities ensure the interests of voters in the development of the state, including the approval of the budget structure.
1.2 Comparative analysis of approaches to assessing the effectiveness of budget expenditures
The efficiency of budget expenditures is one of the areas in which last years given enough attention. This is due both to the increased interest in the methods of program-target planning, and the first experience of using the assessment of the activities of state authorities and local self-government through the prism of the effectiveness of their activities. However, efficiency is often identified with economy, efficiency, rationality, etc.
So, for example, the Budget Code of the Russian Federation understands the spending of budgetary funds as efficiency and effectiveness, corresponding to one of the following conditions: achieving the desired results using the smallest amount of funds or achieving the best result using the amount of funds determined by the budget [Art. 34)].
Be that as it may, but efficiency in the classical sense is the ratio of results to costs, and, in our opinion, it is unacceptable to put a different meaning into the concept of efficiency.
Thus, the assessment of the effectiveness of budget expenditures is possible only if the result and costs are comparable, which is an indispensable condition for the correctness of the calculation.
In our opinion, it is possible to formulate two main approaches to bringing the results and costs in the public sector into comparable values. The first approach is to bring the results of budget expenditures to a monetary equivalent. The second is to bring both the results of budget expenditures and budget expenditures to a single abstract equivalent - the index. Each approach is represented by a set of characteristic methods for measuring effectiveness. Depending on what is considered the result of budget expenditures, a number of methods for assessing the effectiveness of budget expenditures can be formulated.
So, let's consider in more detail the methods of the first approach - bringing the result to a monetary equivalent.
The method for assessing budget revenues provides for the calculation of the effectiveness of budget expenditures based on the ratio of revenues received to the budget as a result of spending budget funds to budget expenditures, taking into account the time factor.
This method allows you to compare the efficiency of spending budgetary funds of state and municipal finance with the efficiency of the use of funds in the business area and thereby give an objective assessment of the estimated costs. For example, does it make sense to withdraw funds from the capital market for budget investment expenditures by placing state and municipal loans or attracting loans from commercial banks, thereby increasing the cost of borrowing for business. If the efficiency of their use in the public sector will be significantly lower than in the business sector. If the project has high level returns, that is, whether there is a need for a public legal entity to intervene in investment activities.
For example, opening a kindergarten will provide additional income in the form of income tax individuals paid by employees of the kindergarten, but the cost of maintaining it will still exceed the expected additional income. Moreover, even the very assumption of an increase in income is not indisputable: in a large urban district, the opening of a municipal institution will create competition for the private sector providing such services.
Thus, in order to assess the effectiveness of budget expenditures by this method, it is necessary to take into account the macroeconomic effect: for example, as a result of the opening of a kindergarten, the number of employees who will pay tax on their own income will increase, the volume of profits of enterprises, the volume of fixed assets, and, consequently, the tax will increase. for the profits of organizations land tax etc. Moreover, this will affect not only one institution, but also others related to it by the production cycle. However, such changes will lead to an increase in revenues to all levels of the budget system, while the costs of only one budget.
Thus, the application of this method is very limited.
The method of assessing the income of the population defines efficiency as the ratio additional income received by citizens as a result of the provision of public services to them, to the budget costs for the provision of public services, taking into account the time factor.
The advantage of this method is that it becomes possible to measure the result of "investing in human capital"in monetary terms, as well as calculate the effectiveness of these investments. For example, an increase in the level of an employee's income is a result achieved by spending budget funds to provide him with budgetary services for retraining and advanced training, receiving secondary specialized or higher education. Similar examples can be given in the field health care - the time spent by an employee on sick leave and, consequently, the level of his income.
So, this method allows us to measure the effect of the combined efforts of the entire public sector, both providing public services and creating conditions for their provision, as well as assessing the effect of the work of government bodies. For example, it is difficult to determine how going to the theater will subsequently affect the income level of an employee, or what impact on the income of parents will have their children's education in a music, art or sports school. However, these services have an impact on the results of work and, as a result, on the level of income, but it is impossible to measure this impact in ruble terms.
The level of income of an employee is a universal indicator, it characterizes how successfully the state, municipalities together solve social problems. Having a high level of income, an employee is able to independently purchase education, healthcare, culture services, pay for housing and communal services, landscaping services, and transport services. This message makes us look skeptically at the provision of new benefits when their recipients are employees of the public sector, their parents or children.
Among the shortcomings of this method, it is necessary to note the high risk of a "budget efficiency trap". The fact is that creating conditions for increasing the level of income of citizens working in the commercial sector is a complex task that requires taking into account many factors, both at the time of making a decision on spending budget funds, and in the future. An easier way to achieve a high result is to increase the income of public sector employees. Let's take our example with a kindergarten, where staff salaries make up about 40% of all expenses of the institution, and taking into account deductions for the payroll - more than 50%. By increasing the costs of maintaining this budgetary institution by 10%, but directing them to pay wages to employees, we can increase their income by 20%. Therefore, the cost efficiency of a budgetary institution, measured using this method, will be 200%. And taking into account the fact that the increase in wages in the public sector causes an increase in wages in commercial enterprises, the efficiency will be even higher. A similar situation arises with an increase in social benefits. But what are the consequences of such "efficiency"?
Thus, the risk of an efficiency trap must be taken into account when assessing the effectiveness of budget spending through the human capital index.
The application of this method of evaluating the effectiveness will be the most optimal for integrated assessment the efficiency of budget expenditures at the regional level, subject to containment of the growth of budget expenditures on wages and social benefits. The presence of a target allows us to consider this method as quite acceptable for assessing the effectiveness of budget expenditures in the framework of performance-based budgeting.
The cost savings assessment method provides for the calculation of the effectiveness of budget expenditures based on the ratio of the achieved cost savings for the provision of public services to the budget expenditures made, taking into account the time factor.
The disadvantage of this method is that it does not take into account the change in the quality of the budgetary service, the comfort of its provision. The time factor also plays an important role. For example, what will be the savings of a budgetary institution in paying utilities when transferring a building from boiler and stove heating to gas heating: if we take a short or medium term, then the savings are unlikely to exceed the costs of gasification and these costs will be recognized as ineffective. In the long term, gasification costs will pay off, but the longer the payback period, the less reliable the cost estimate.
The most optimal application of this method will be in the context of traditional budgeting, when the main criterion for allocating additional budgetary funds is to curb the growth of costs and the adoption of new spending obligations under the specified levels of the minimum quality of the provision of budgetary services, as well as to assess the effectiveness of energy-saving technologies, capital expenditures.
The method of estimating the cost of a budgetary service provides for the calculation of the effectiveness of budgetary costs based on the ratio of the cost of the produced budgetary service and the budget costs for its provision.
In our opinion, this method most fully characterizes the effectiveness of the use of budgetary funds, but its application is limited for two reasons. Firstly, many of the listed services are provided by the budgetary institutions themselves, but on a paid basis. The price is calculated based on the cost of components, and therefore in this market segment you can find out how much the service costs, but not how much it should cost. The value of any budget service should be higher than the cost of its components, and the rate of return should be set by the market, not by those who provide the budget service.
Secondly, there is no market for a number of public services, either due to the imperfection of the existing market relations, or due to the natural monopolization of the sphere of activity by the state. To the sphere natural monopoly states include: external security, administration of justice, law enforcement, emergency services, social protection of the population.
At present, the most optimal application of this method is to assess the effectiveness of budget expenditures for the provision of public services that have an analogue in the market. The expansion of the practice of creating and operating autonomous institutions will allow applying this method to a larger number of species. budgetary activity. In the future, the use of this method is necessary to assess the effectiveness of the public services most in demand among the population - education, health care, culture. This method can be applied both within the framework of traditional budgeting in order to control the unreasonable increase in budget expenditures, and within the framework of performance-based budgeting in order to identify and finance the services most in demand among the population.
Thus, in general, we note that the methods of evaluating the effectiveness, which consist in bringing the results of budget expenditures into monetary terms, are focused on comparing the results of budget expenditures with the results of the commercial sector.
So, for example, the result of providing a general education service in a secondary school can be measured in terms of the average score, the number of university students, medalists, successful performances in competitions, etc. The listed indicators (indicators) can be ranked, their conditional significance can be determined, evaluated in points, and after adding the scores for all indicators, the final score will be obtained, which will be the assessment of the result. The ratio of this final score to costs (per student) is the conditional efficiency of spending budgetary funds to provide public services in a school (let's call it school No. 1). In another similar school - school N 2 - the results will be different, in some ways they will surpass the indicators of school N 1, and in some ways they will be inferior. Whoever has this indicator is higher, he ensured more efficient spending of funds.
The comparison can be based on average for all similar institutions or some "ideal" option, recognized and established as a criterion.
The advantage of this method is its focus on identifying "laggard" institutions, either from the average, or from the desired state. At the same time, the identification of inefficient spending of budgetary funds is ensured promptly and at minimal cost.
The most optimal application of this method, in our opinion, will be in terms of budgeting based on planned and performance indicators, budgeting based on results, when an idea of \u200b\u200bthe "ideal" model of a budgetary institution has already been formed and there is a need to determine how similar institutions correspond to a given standard , while several options for achieving the result are allowed.
Accordingly, such an expenditure of budgetary funds will be recognized as effective, in which the degree of satisfaction of society will increase by a greater number of times (or by percentage) than the increase in budget expenditures.
This method, like the method of estimating the cost of budgetary services, is focused on assessing the value created by spending budgetary funds. However, unlike the previously considered method, the needs assessment method can be applied to assess the effectiveness of budget expenditures in any area. Determination of the result - a change in the degree of satisfaction of needs - is possible through sociological research.
The disadvantage of this method is the high requirements for the quality of sociological research and their high cost.
The optimal application of this method will be in the context of performance-oriented budgeting, when the task is to select the priorities of budget expenditures and allocate funds in proportion to the importance of the priorities.
In general, we note that the reduction to index indicators of both the results of spending budget funds and the costs themselves is due in the case when the benchmark is to achieve social results in the least costly way.
Thus, the method for evaluating the effectiveness of budget expenditures is determined by the formulated priorities of budget policy and directly depends on the level of public law education and the scope of application.
1.3 Methodological assessment of the effectiveness of public expenditures of entities
So, this article examines the increase in the budgetary expenditures of education in the cities of Kyzyl-Tyva, then in the paragraph of this article, the procedure for the formation of tools for assessing the budgetary expenditures of education and the use of municipal estimates will be considered, since the City Hall Department is municipal and the main financial is the budget estimate.
The budgetary is compiled by the municipal authorities, since this document limits the budgetary municipal institutions with a classification of budget expenditures. The procedure for these estimates on the basis of Art. 221 of the Russian Federation and general to the procedure for compiling and maintaining budgetary municipal institutions.
In the RF BC I, that the municipal budget is compiled, approved and, in the manner determined by the budget manager, is administered by the municipal in accordance with the general established by the Ministry of the Russian Federation.
The budget of a municipal institution, taking into account the volume of security for the purchase of goods, services for state (municipal) works provided for in the procurement plans, services for meeting state needs and needs, approved in the budget limits for the adoption and execution of budget works for the purchase, services for meeting state needs.
Also, in the estimate of the municipality, other indicators should additionally be included in the procedure for compiling and budget estimates of the institution.
Estimate and expenses - this is which lays down the entire economic budgetary institutions, financial support is based on. Those who are engaged paid services, income estimates and budget estimates and income generating.
Budget estimate - establishing in accordance with the costs of the budgets of the budgetary obligations of the institution (Article 6 of the Russian Federation).
In its budgetary limits - this is the volume in monetary terms of the adoption of budgetary budgetary obligations and their execution in the financial year of the financial year and period).
If we decipher the concept of obligation (expenses subject to execution in the financial year), the concept of the budget will be as follows.
A feature of the estimate is that income is not reflected in. It is formed in the context of the classification of expenditures of the budget classification with details of the articles of the classification of public administration operations (KOSGU). When attributing expenses to the relevant articles, it is made in accordance with the procedure for applying the classification and the Methodological Application.
The drawing up forms of the estimate contain signatures in decoding) of the officials responsible for the data in the estimate - institutions, the head of the service of the institution, another authorized person, the contractor, as well as the date (preparation) of estimates of estimates of institutions).
In education during the budget savings, individual articles and KOSGU managers submit proposals for changes in appropriations.
In order to administer the revenues of the subjects of the Russian Federation budgets), starting from 1 2012, the codes of budget revenues in the order must correspond to the classification of income provided for by the Guidelines on the use of the budgetary RF, approved by the Ministry of Finance for the relevant periods, so in 2014 this is the Order of Russia dated N 65n (ed. dated) “On approval of the procedure for applying the classification of the Russian.
As a result of the carried out, the following is presented to assess the effectiveness of expenditures:
1. Evaluation within the framework of budgeting, based on the result.
Budgeting, for results, - PB) - is planning, execution and execution ensuring the distribution of resources for tasks and functions, taking into account policy priorities and public expected results of budgetary funds. four].
The main effective budgeting -- programs, departmental and long-term.
The subject is the state bodies of the Russian Federation, local self-government.
The objects are departmental and targeted programs.
The goal of efficiency in budgeting is to define (social efficiency) and the effectiveness of public services.
The effectiveness of social efficiency () spending represents the achievement of a certain quality of services in available resources, to achieve social goals, the reduction of criminal cases considered in violation of the terms from 25% to 5%, or the share of absolutely school children from 5 to 30%).
However, evaluation approaches have made it possible to do that in general in terms of the importance of efficiency in the framework of a budget process focused on being the core of the organization.
Differences in socio-economic development and the system of power in contribute to the emergence and organizational features of the efficiency of budget spending. An assessment of the efficiency of expenditures of the municipal operating in the city at the present time is presented, the numbers indicate the toolkit:
1 - cost planning assessment
2 - evaluation of budget results;
3 - assessment of accounting and reporting;
4 - organizations of control;
5 - execution of judicial
6 - assessment of personnel economic and accounting
7 - performance evaluation;
8 - efficiency of expenditure of funds; assessment of the results of local self-government activities;
9 - assessment of the activities and the mayor's office of the city;
10 - the quality of activities and the mayor's office of the city;
11 - the scope of the service; (fulfillment
12 - assessment of the availability of the service (work);
13 - the quality of the service (work) provided;
14 - the cost of municipal (work);
16 - municipal cost for the consumer;
17 - reliability / regularity of municipal service work);
18 - assessment of the achievement of the goal each year
19 - evaluation of individual activities
20 - evaluation of the results of the implementation of the program.
In the implementation of the Decree of the Russian Federation on April 28, No. 607 on the assessment of the effectiveness of local urban districts and districts", orders of the Russian Federation; August 7, 2014 No. 778 "On the reality of the Decree of the President of the Federation", dated April 2013 No. 203 "On the effectiveness of local self-government districts and municipal in the Republic of Tyva assessment of the effectiveness of the bodies of local urban districts and districts.
The calculation is carried out by an interdepartmental, whose functions for the activities of the Department of economics, relations and financial mayor's office of the city.
The assessment is determined on the value of indicators, the activities of self-government bodies, grouped in the following areas:
development;
Security
Education;
culture;
Physical culture and sports;
Housing and communal complex;
Management organization.
In established activities, efficiency is calculated, representing a set of levels: three directions,
The effectiveness of the activities of local government in the field;
Efficiency of budget funds; carried out by the share of inefficient in: in general, the costs of the consolidated municipality in the field;
Assessment of the results of local self-government activities, by determining the satisfaction of the population of the bodies of the local, urban district of the district).
So, the assessment of the activities of self-government bodies consists in the analysis of indicators of formations by level for the period and (or) changes. Achieved is determined by the value of the indicator in reporting year. The dynamics is defined as the values of the corresponding indicator achieved in and base years. Base is defined as preceding the reporting year.
The assessment of the activities of self-government bodies is carried out on the basis of data in the reports of the heads of administrations of city and municipal districts and indicators presented by the district information monitoring.
The Government of Tyva has approved performance indicators, including those used for the effectiveness of the activities of local self-government districts and municipalities of the Republic of Tyva.
By the Decree of the Republic of Tyva on March 24, No. 36 of the implementation in the Republic of the Decree of the President of the Federation, dated April 2014 No. 607 "On the effectiveness of the activities of local self-government of districts and municipalities and the order of the Government of the Federation dated September 2014 No. 1313-R", the values \u200b\u200bof the indicators for calculating expenses were approved for the effectiveness of the activities of local self-government districts and municipal autonomous districts reporting period, and the procedure for organizing sociological surveys at the level of assessing the results of local government activities.
a large-scale assessment of budget expenditures in the education of the city is carried out within the framework of a focused on the main instrument are targeted - departmental and long-term.
The basis of the draft budget is based on the VCP registry of municipal (works), which, in accordance with the decree of the city of Kyzyl-Tyva dated No. 833, approved the procedure and maintenance of the register of services of the city city of Kyzyl "as amended by the city of Kyzyl".
Register of services of the urban city of Kyzyl - municipal services, by the local municipal autonomous, state-owned institutions and organizations in accordance with the powers (types enshrined in the constituent organization), which is regularly updated on municipal services p. 1.5].
Objectives of the registry:
1. Definition of municipal services, and the services necessary and for the provision of services provided, including:
self-government body;
municipal institutions;
municipal institutions;
other organizations.
a list of municipal services performed by municipal autonomous, state and other organizations.
The formation is carried out on the basis of the resolution of the mayor's office of the Kyzyl Republic of October 13, 2014 No. "On approval of the development, approval and departmental targets (as amended on October 25, 2015).
According to the departmental target, they are based on the goals, objectives and activities of the GRBS for the provision of municipal services (performance of work), are reflected in the reports on and the main directions of paragraph 1 of Art. one].
The co-administrators of the departmental programs also carry out the development and VTsP.
The administrator of the target program is a subdivision of the Mayor's Office that develops and develops the TSP within the framework of the scope of activities for the provision of municipal (performance of work) clause 1 of Art. 2].
Co-administrator of the target program - a subdivision of the Mayor's Office that takes part in and implements the program in the performance of functions supervised by other institutions for buildings, structures and networks in a centralized manner, technical and repair of equipment, resources in accordance with the legal acts of paragraph 2 of Art. 2].
The departmental program contains sections:
Characteristics of the service (work) within the framework of the program;
The level of service provision (performance
Purpose of the WCP;
Tasks for the purpose of the TCP;
Achieving results
The amount of budget for implementation.
One target program only have a target. A set of tasks should ensure the achievement of the GTP, expressed by the indicators of achievement of activities (with these indicators and the results of the assessment in the provision of municipal services).
Performance indicators
1) the scope of the service (performance
2) municipal accessibility / need for fulfillment
3) the quality of the service provided (performed
4) the cost of municipal (work);
5) the cost of the service (work) of the consumer;
6) reliability, provision of municipal (performance of work) n. 6 Art. 5].
Also note that in the development of the TDC, the definition of strategic activities already achieved by the administrator is a report on and main directions (hereinafter - DROND).
Report the following sections:
results and main activities;
Strategic activities.
Strategic ones are established taking into account the criteria:
Specificity
Measurable (achievement can be measured by indicators);
Achievable should be achievable in the medium term).
Departmental target programs are approved legal act Mayor's Office of the city and are subject to placement on the official website of the Mayor's Office of the city of Kyzyl.
The implementation of departmental target programs is carried out by the administrator (co-administrator) by organizing the functioning of institutions subordinate to them in the established field of activity.
To this end, the relevant GRBS form municipal assignments for the provision of municipal services (performance of work) to their subordinate institutions.
Municipal tasks establish requirements for the composition, quality and (or) volume, conditions, procedure and results of the provision of municipal services (performance of work).
The formation of the municipal task is carried out for a period of up to three years (for the next financial year and planning period), taking into account:
1) assessment of the need for the provision of municipal services (performance of work);
2) proposals of the municipal institution;
3) performance indicators of the municipal task by the institution in the reporting year;
4) volumes of budgetary appropriations and limits of budgetary obligations brought to the attention of the main managers of budgetary funds;
5) whether the institution has movable and real estate to fulfill the municipal task.
The use of budgetary appropriations for the implementation of the TDP is carried out in accordance with the procedure for the execution of the budget for expenditures, the procedure for compiling and maintaining a consolidated budget list of the budget and budgetary lists of the GRBS (chief administrators of sources of financing the budget deficit), the procedure for compiling and maintaining the cash plan of the budget of the city district of Kyzyl, approved orders of the Department of Finance of the City Hall.
All responsibility for the implementation of the TSP rests with the administrator of the departmental target program.
The TVP administrator carries out quarterly and annual monitoring of the implementation of the program by compiling a report on the implementation of the TRP, highlighting external and internal factors (if the deviation was more than 5%) that affected the performance of the indicators (the report form is presented in Appendix No. 5) .
In order to prepare reports, co-administrators submit to administrators a report on the implementation of a part of the TRP: quarterly - by the 15th day of the month following the reporting quarter; annual - before February 1 of the year following the reporting financial year.
Administrators submit a report on the implementation of the TRP to the main manager of budgetary funds: quarterly - before the 18th day of the month following the reporting quarter; annual -- before February 5 of the year following the reporting financial year .
The Department of Economics is preparing a summary report on the implementation of the GTP for the first quarter, six months, nine months of the current fiscal year up to the 25th day of the month following the reporting quarter; and by February 15 of the year following the reporting year. prepares a consolidated - annual report on the implementation of the TSP.
So, based on the results of consideration of the report, the Commission forms an opinion on the results of the implementation of the TDP and proposals for the direction of saving budgetary allocations for the implementation of departmental ones; target programs to the main managers of budgetary funds.
Thus, the Mayor's Office of the city adopted a number of municipal legal acts regulating the procedures for compiling a register of municipal: services, issuing municipal assignments to municipal and autonomous institutions, formation of departmental targeted programs.
1.4 Indicators of the efficiency of budget expenditures in budget planning
So, all indicators (indicators) should have the following properties:
Relevance - indicators should be directly related to the formulated goals and objectives;
Clarity and unambiguity, ease of understanding and use;
To enable the collection and comparison of data, the indicator must be clearly and competently defined, described in a language understandable to the user;
Measurability - indicators should be developed so that they can be measured;
Comparability - indicators should provide comparability over time and allow comparison between organizations;
Verifiability - indicators should be formed in such a way that their values (collected and calculated data) can be verified;
Statistical reliability - indicators should be based on reliable data collection and processing systems;
Economic feasibility - it is very important to maintain a reasonable balance between the cost of collecting data and the usefulness and necessity of this data;
Ability to control costs and immediate results;
Sensitivity - indicators must respond quickly to changes;
Rapidity of update - indicators should be based on data that can be obtained in a sufficiently short period of time, otherwise there is a risk that decisions will be made on the basis of outdated or no longer relevant data.
So, in our opinion, the system of indicators for evaluating efficiency and effectiveness can be divided into general and particular ones [Fig. 1]. General indicators are applicable to all areas of spending budget funds in all constituent entities of the Russian Federation and municipalities, and they should include indicators of the quality of budget expenditure management:
Indicators for assessing the quality of planning (the ratio of planned and actual indicators; the quality of medium-term planning, etc.);
Indicators for assessing the budget structure (debt burden, share of expenditures on wages etc.);
Indicators for assessing the quality of budget execution (creditor and accounts receivable, energy resource consumption limits, etc.);
Quality indicators indicators of the role and analytical work and the subsequent application of the results in planning (population surveys, budget audit, share of misuse of funds, etc.).
Private indicators of efficiency and effectiveness developed for each direction of budget expenditures - education, health care, Agriculture etc., which, in turn, we propose to divide into:
Indicators of immediate results - characterizing the volume and quality of state (municipal) services provided by executive authorities;
End result indicators - characterizing socially significant results for external consumers (population) from the provision of state (municipal) services.
Essence of budget expenditures. Analysis of the expenditures of the budgets of the constituent entities of the Russian Federation on the example of the Orenburg region. Dynamics of budget expenditures, assessment of their effectiveness and improvement of the expenditure side. Cost optimization and priority spending areas.
thesis, added 01/20/2013
Budget expenditures as a component of its overall financial category. Methodology for planning budget expenditures of a subject of the Federation, its essence and significance. Analysis of the budget expenditure planning system in Chuvash Republic. Estimation of planned budget expenditures.
term paper, added 04/22/2012
Theoretical foundations for the formation of local budget expenditures for socio-cultural purposes. Analysis of the use of funds of the municipal formation "City of Kaluga". Program-targeted budgeting as a method of increasing the efficiency of budget expenditures.
thesis, added 04.10.2010
Distribution of budgetary resources for the solution of social economic tasks in the field of state and municipal finance. Ranking of spending priorities. Methods for assessing budget revenues and household incomes. Evaluation of the effectiveness of program spending.
article, added 11/05/2010
Aspects of public spending in modern economic conditions. The problem of cost optimization regional budgets. Application of foreign experience in performance-oriented budgeting. Ways to improve the efficiency of budget spending.
term paper, added 10/17/2009
Classification of budget expenditures and delimitation of expenditure powers between the levels of the budget system. Methods for assessing the effectiveness of spending budget funds. Evaluation of the efficiency of spending budgetary funds at all levels of the budgetary system.
term paper, added 01/30/2016
The essence of the budget, the history of its occurrence. The structure of the economic content of expenses. Analysis of budget expenditures as one of the instruments of state influence on various sectors of the economy. Trends in improving the efficiency of budget expenditures.
term paper, added 02/10/2011
The concept of budget expenditures. Study of budget implementation processes. Examples of inefficient use of budget funds and low efficiency of budget expenditures. Rationale for the need to assess the effectiveness of public spending.
test, added 03/17/2014
The essence of federal budget expenditures, their role in solving social and economic problems. Classification and features of budget expenditures. Factors determining the amount of budget expenditures. Analysis of the structure and dynamics of expenditures of the federal budget of the Russian Federation.
term paper, added 11/14/2017
Essence and concept of expenditures on education of budgetary organizations. Forms and methods of budget planning and financing of expenses. Development of cost estimates and organization of financing for the Educational Establishment "Secondary School No. 13".
Increasing the efficiency of budget spending on the provision of services to society is one of the priorities contemporary politics budget planning and reform at all levels of the public finance system. The state is responsible for the expenditure commitments assumed and must provide evidence that the spent budget funds bring a certain result or are spent with some effect. Moreover, the effects obtained must be sufficiently reliable and confirmed by certain numerical values in areas, articles, programs, projects of budgetary financing of public needs. Thus, the main problem of the budget reform being implemented at the moment is to increase the efficiency of budget expenditures at all levels of the budget system, since this is more important factor growth of efficiency in modern conditions in comparison with its profitable part. This issue is especially relevant at the present time, in the conditions of post-crisis recovery. Russian economy, and as a result - the emergence of an unstable situation with the revenue side of the budget.
In the economic literature, the concept of "efficiency" as a relative concept is expressed by the ratio of the result of any activity and the cost of its implementation, and has the peculiarity of being determined quantitatively and qualitatively. The qualitative component of the efficiency of budget expenditures is the achievement of certain quality characteristics included in budget planning. For example, the creation of conditions and prerequisites for the most efficient management of state (municipal) finances in accordance with the priorities of state policy. On the quantitative side, efficiency is the degree to which a quantitative result is achieved and the subsequent comparison of this result with the totality of the results of similar actions. In the field of public finance, the concept of "efficiency" has its own specifics. Here, speaking of efficiency, we are talking, first of all, about the social effect of the provision of public services for society.
It should be noted that the current budget legislation does not give a clear understanding of what is meant by the efficiency of budget expenditures, despite the fact that Article 34 of the Budget Code of the Russian Federation establishes the principle of effectiveness and efficiency in the use of budget funds. Thus, in accordance with this article of the RF BC, the effectiveness and efficiency of the use of budgetary funds of the budgetary system is understood as either achieving the desired results using the smallest amount of funds, or achieving the best result using the amount of funds determined by the budget.
The international practice of reforming the budget process is aimed at improving the efficiency of budget expenditures and is developing in the direction of abandoning budget planning in favor of a public financial management system based on performance criteria, introducing various forms of monitoring, evaluation and performance-based budgeting (RBB). The reform of the budget process in the Russian Federation is following the same path. The main trends in the evolution of budget legislation in the Russian Federation are financing not expenses, but functions performed by performers, expanding the independence and powers of managers and recipients of budget funds, and shifting emphasis from monitoring the execution of estimates to monitoring the achievement of the declared results. The horizons of planning are expanding, a transition is being made from short-term to medium-term planning. In international practice, the means of increasing the efficiency of budget expenditures are also the involvement of the private sector in the provision of budgetary services, the reorganization of budgetary institutions, changing their organizational and legal form, which leads to an increase in their independence in the management of resources, responsibility for achieving financial results and thereby increase the efficiency of spending. At present, there are the following main directions for increasing the efficiency of budget expenditures, which are common in international practice and relevant for our country:
Implementation of PB tools;
Reforming the public sector (restructuring public sector);
Improving financial management in the public sector.
One of the main tools for improving the efficiency of budget expenditures that are currently relevant for Russia is the introduction of budgeting methods based on the principles of performance-based budgeting (RBB). In general, the RBB model provides for the distribution of budget funds among budget recipients depending on the achievement of specific results by them, thereby ensuring the most efficient use of budget funds. At the same time, funds are distributed in proportion to public expectations and priorities. Indeed, the overall assessment of the effectiveness of budgetary services is based on two main concepts: economic efficiency linking the volume of services provided with costs and social efficiency, which is defined as the degree to which a certain social result is achieved. Thus, the development of financial standards, on the basis of which the cost of public services will be calculated, should be preceded by the definition of the ultimate goals of the provision of services.
The approach to the formation and execution of the budget on the principles of RBB differs significantly from the previously existing principles of the budget process, when the basis for budget planning and spending is the itemized consideration of the cost estimate in its various variations. The essence of the so-called budget planning was to ensure that budget expenditures were determined on the basis of reporting data for the previous period plus a surcharge. For example, in the last two or three years, the expenditure side of the budget has increased annually by 20-30 percent. In such planning, the specific goals and results of spending public funds were ignored, the purpose of this financing was to implement costs at the same or incremental levels, that is, in fact, costs were equated with results.
As part of the second direction of increasing the efficiency of spending budgetary funds, among the main unresolved problems in the functioning of the public sector, the following should be noted: the current mechanism of estimated financing is inefficient, since it is not related to the performance of budgetary institutions; the maintenance of quasi-budgetary institutions (a significant share of the income of which is income from paid services) prevents an increase in funding for those institutions that produce public services on a non-market basis; lack of legal regulation of the actions of the administration of a budgetary institution to dispose of income from entrepreneurial activity leads to inefficient use of these funds, as well as direct abuse.
The solution to these problems through reforming the budget network is laid down in the document "Principles for Restructuring the Public Sector in the Russian Federation in 2003-2004 and for the period up to 2006." In this direction of increasing the efficiency of budget expenditures, the following ways of restructuring the public sector are proposed, which involves reorganization: networks of budgetary institutions and state (municipal) unitary enterprises.
Modernization of the budgetary network is carried out in the following main areas: optimization of the existing network of recipients of budgetary funds; reorganization of budgetary institutions and transition to new forms of financing the provision of public (municipal) services (contractual financing, subsidizing the consumer, normative-targeted financing); introduction of methods for the formation of PB at the level of subjects of the Federation and local governments. The reorganization of state and municipal unitary enterprises involves: privatization and reduction in the number of unitary enterprises and enterprises with state participation, whose activities do not correspond to the functions of the state, as well as to the goals and objectives set; for unitary enterprises that will retain their legal status, improving the quality of financial management and management by state and municipal authorities.
In the third direction of increasing the efficiency of spending budget funds, it is necessary to improve the quality of financial management, since one of the main problems is the insufficient level of management in the public sector. Financial management - a system by which the financial aspects of activities are managed and controlled government agency to achieve his goals. The system is supposed to provide more decision-making freedom to those who manage budget expenditures and results.
Financial management in the public sector is the following processes and procedures that ensure the effectiveness of the use of resources: determining the most effective ways to use limited resources to achieve the goals of socio-economic policy; ensuring effective execution decisions taken; delegation of responsibility; responsibility and accountability for activities and their results. Therefore, in order to achieve the main goal of effective and responsible management of public finances - the provision of high quality public services while increasing the efficiency and effectiveness of budget expenditures - it is necessary to consistently reform all phases of the budget cycle by introducing modern financial management procedures and processes in the public sector.
Insufficient efficiency in the use of budget funds at all levels was the reason for the adoption of a number of documents related to the issues of reforming budget planning. Thus, in February 2010, the Program for Increasing the Efficiency of Budget Expenditures for the period up to 2012 was approved, among the key goals of this program is the use of mechanisms that are primarily focused on results.
For the successful implementation of performance-based budgeting, it is necessary to carry out a number of other changes related to both public sector institutions and the management system. budget funds generally. It remains to be hoped that further modernization of the budget system will be no less effective, and together with the existing innovations, will provide an opportunity for more efficient and rational use of budget expenditures.
Thus, the main goal of the public finance reform is to improve the quality of services provided to the population by increasing the efficiency of budget spending. This goal is achieved through a gradual transition to effective and responsible public finance management based on the principles of transparency, sustainability and efficiency and in line with the best international practices.
The problem of taking into account the influence of various factors can be solved within the framework of constructing complete system evaluating the effectiveness of government programs, one of constituent parts which will be an assessment of the effectiveness of budget expenditures.
In this regard, an important role in program-target budget planning is played by a system of indicators of the degree to which the goal of the budget program is achieved. For example, one of the indicators of achieving the goal state program health care may become the level of life expectancy at birth.
The values of the indicators planned to be achieved during the implementation of the state program are its integral part. The quality of such indicators largely determines the quality of information on the effectiveness of budget expenditures, which affects the decision-making process on financing certain expenditure programs.
In this case, the evaluation of the effectiveness of budget expenditures will become an integral element of the evaluation of the program activities of federal executive bodies. The following criteria can be distinguished, according to which it is advisable to evaluate the program activities of public authorities:
The need to achieve long-term goals of the socio-economic development of the Russian Federation in the context of adapting the budget system of the Russian Federation to a slowdown in the growth of budget revenues increases the relevance of developing and implementing a system of measures to improve the efficiency of public authorities and local governments, as well as to modernize the management of public finances in the Russian Federation. Federation.
The program of the Government of the Russian Federation to improve the efficiency of budget expenditures for the period up to 2012 was developed in accordance with the Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation of November 12, 2009 and the Budget Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation of May 25, 2009 "On budget policy in 2010 - 2012", as well as the main provisions of the Concept of long-term socio-economic development of the Russian Federation for the period up to 2020, approved by the order of the Government of the Russian Federation of November 17, 2008 No. 1662-r, and the Main directions of activity of the Government of the Russian Federation for the period up to 2012 years, approved by the order of the Government of the Russian Federation of November 17, 2008 No. 1663-r.
The purpose of the Program is to create conditions for improving the efficiency of public law entities in the performance of state (municipal) functions and meeting the needs of citizens and society in state (municipal) services, increasing their availability and quality, implementing long-term priorities and goals of socio-economic development.
To achieve the goal of the Program, it is necessary to create mechanisms aimed at solving the following main tasks:
To solve these problems in 2010 - 2012, it is proposed to make decisions in the following main areas:
As one of the tools to increase the efficiency of budget expenditures as an integral part of the effectiveness of the activities of state authorities and local governments, it is proposed to adopt the program-target principle of organizing their activities.
The State Program of the Russian Federation is a document that defines the goal, objectives, results, main directions and instruments of state policy aimed at achieving the goals and implementing the priorities established by the Concept for the long-term socio-economic development of the Russian Federation for the period up to 2020, or ensuring implementation on time large-scale events of national or international importance.
Within the framework of state programs, decisions of the President of the Russian Federation or the Government of the Russian Federation may provide for and adopt expenditure obligations that go beyond the limits of budget obligations, as a result of which there is the possibility of concluding (for specific projects, objects) long-term state contracts. Also, in relation to the objects specified in the state and federal target programs, government contracts with an implementation period beyond the 3-year period.
Responsible for the development and implementation of the state program at the federal level are federal authorities executive power.
A significant innovation could be the change since 2012 of the content of the 4th level of the classification of budget expenditures - types of expenditures. If at present the types of expenditures are a poorly systematized set of functional, economic and “object” categories that are unique for different budgets, then within the framework of the proposed approach, the types and subtypes of expenditures can become single categories reflecting the types of budget appropriations defined by the Budget Code of the Russian Federation. Since different types of budget expenditures have different legal grounds, such an approach would create a direct legal basis to authorize expenditures in the process of budget execution. The proposed changes will entail adjustments to certain items in the classification of general government transactions.
