Reference:
Pershina T.A., Avilova A.S..
Analysis of the dynamics and structure of financing of the national Healthcare project
// Finance and Management. – 2024. – ¹ 3.
– P. 68-78.
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Abstract: The article analyzes the structure and dynamics of financing of the national Healthcare project in the Russian Federation for the period from 2019 to 2024. The study analyzes the distribution of budget funds in the context of federal projects. The key areas of financing are considered, such as the fight against cancer and cardiovascular diseases, the development of children's healthcare, the modernization of primary healthcare, as well as the creation of a single digital circuit in healthcare. Special attention is paid to the impact of inflation on the volume of budget allocations, therefore, the values of the indicators are recalculated in comparable prices. The results of the analysis show that despite significant changes in some areas, the general trend indicates an increase in financing of the national project, exceeding the inflation rate. The analysis highlights the need for careful monitoring of budget spending in order to minimize the risks of not achieving the set goals and increase the effectiveness of project implementation. Attention is focused on the formal approach to the allocation of funds and the need for more flexible management of financial resources, depending on the actual implementation of plans and performance indicators. The research methods and methodology in the article include an analysis of structural and dynamic indicators of financing, budget allocation for federal projects and the impact of inflation on budget allocations. A comparative analysis of planned and actual data is used to identify trends and savings reserves. The scientific novelty of the article lies in an integrated approach to assessing the financing of one of the key national projects in Russia - "Healthcare". The study uses new methodological approaches, such as the calculation of the integral coefficients of Gatev's structural shifts and Salai's structural differences, which allows for a deeper understanding of changes in the allocation of budget funds in the context of federal projects. The novelty also manifests itself in the analysis of financing at comparable prices, which provides a more objective assessment of the dynamics of economic processes, taking into account inflation. This makes it possible not only to identify current trends, but also to propose measures to improve the efficiency of the allocation and use of budgetary funds, which is an important contribution to the theory and practice of public administration in the field of healthcare.
Keywords: federal project, Public administration, Financing, Inflation, Budget allocations, budget, National goals, healthcare, national project, Comparative analysis
References:
Unified portal of the budget system of the Russian Federation "Electronic budget". National projects. Retrieved from https://budget.gov.ru/
Kuznetsov, N.V. (2021). Features of the application of the project approach in the implementation of national programs in the Russian Federation. Fundamental Research, 7, 27-32. doi:10.17513/fr.43068
Kuznetsov, N.V., & Pershina, T.A. (2023). Analysis of budget policy in relation to national projects. Bulletin of the Academy, 3, 88-95. doi:10.51409/v.a.2023.10.03.010
The federal budget in the context of national projects for 2019–2022. Official website of state expenditures of the Russian Federation. Retrieved from https://spending.gov.ru/budget/np/
Financial support for the implementation of national projects. Retrived from http://council.gov.ru/activity/activities/roundtables/100340/
Federal State Statistics Service: ofic. website. Retrieved from https://rosstat.gov.ru
Tatieva, L.B. (2024). Mechan
Reference:
Fedoseeva K..
Indicators characterizing the quality of state (municipal) services in the sphere of youth policy
// Finance and Management. – 2021. – ¹ 2.
– P. 1-14.
DOI: 10.25136/2409-7802.2021.2.35704.
DOI: 10.25136/2409-7802.2021.2.35704
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Abstract: The subject of this research is indicators that characterize the quality of municipal services rendered in accordance with the state (municipal) task in the sphere of youth policy. Special attention given to the analysis of state tasks approved on the federal and regional levels for budgetary (autonomous) institutions. The author examines the indicators that characterize the quality of municipal services in the sphere of youth policy as the foundation for assessing the achievement of publicly significant results in the context of the vector for improving the efficiency of spending budgetary funds. The article explores the problem of the absence of correlation between the quality of services rendered and the size of subsidy allocated for the implementation of state (municipal) task. The main conclusion consists in the statement that at the present day it is difficult to assess the achievement of publicly significant result in rendering state (municipal) services in the sphere of youth policy as a criterion for the appropriate use of subsidies for the fulfillment of the state (municipal) tasks within the framework of the activity of budgetary (autonomous) institutions. This is substantiated by the formal determination of indicators set by such institutions, which characterize the quality of the rendered municipal services and the absence of comprehensive legislative regulation in this sphere. The efficiency parameters of the conducted state youth policy are for the most part reflected through the quantitative indicators.
Keywords: Budgetary law, Áþäæåòíàÿ ñôåðà, State-financed institutions, Social order, Municipal task, Non-profit organizations, The government services, The state task, Municipal services, Budget
References:
Federal'nyy zakon ot 30 dekabrya 2020 g. ¹ 489-FZ «O molodezhnoy politike v Rossiyskoy Federatsii» // Sobranie zakonodatel'stva RF. – 4 yanvarya 2021. – ¹ 1 (ch. I). – St. 28.
Federal'nyy zakon ot 27 iyulya 2010 g. ¹ 210-FZ (red. ot 30.12.2020) «Ob organizatsii predostavleniya gosudarstvennykh i munitsipal'nykh uslug» // Sobranie zakonodatel'stva RF. – 2 avgusta 2010. – ¹ 31. – St. 4179.
Federal'nyy zakon ot 21 iyulya 2014 g. ¹ 256-FZ «O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii po voprosam provedeniya nezavisimoy otsenki kachestva okazaniya uslug organizatsiyami v sfere kul'tury, sotsial'nogo obsluzhivaniya, okhrany zdorov'ya i obrazovaniya» // Sobranie zakonodatel'stva RF. – 28 iyulya 2014. – ¹ 30 (ch. I). – St. 4257.
Federal'nyy zakon ot 29 dekabrya 2012 g. ¹ 273-FZ «Ob obrazovanii v Rossiyskoy Federatsii» // Sobranie zakonodatel'stva RF. – 31 dekabrya 2012. – ¹ 53 (ch. I). – St. 7598.
Byudzhetnoe poslanie Prezidenta RF Federal'nomu sobraniyu ot 13 iyunya 2013 g. «O byudzhetnoy politike v 2014-2016 godakh
Reference:
Sergeev L.I..
Usage of specialized information systems aggregator for estimation of state expenditures (based on data of the aggregator portal of the Accounts Chamber of Russia)
// Finance and Management. – 2020. – ¹ 3.
– P. 56-73.
DOI: 10.25136/2409-7802.2020.3.33768.
DOI: 10.25136/2409-7802.2020.3.33768
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Abstract: Multiple digital portals of government branches and commercial structures, as well as social networks give a new perspective on the topical issues of socioeconomic development. This trend also includes digital platforms of government branches and business structures that ensure state expenditure management. The subject of this research is the state expenditures reflected in the portal of the Accounts Chamber of the Russian Federation. The author generalizes the content of information featured on the aggregator portal of the Accounts Chamber of the Russian Federation pertaining to state finances. Analysis is conducted on the number of the completed state contracts in accordance with the level of governance and varied ranges of value of such contracts. The article considers the regions with highest rating by share of “internal” contracts and the dynamics of monthly allocation of state subsidies. Analysis is also conducted on the number of contracts, subsidies, controllers and recipients of budgetary funds, as well as national projects budgeting of the Russian Federation. The established system of structurization of state expenditures indicates the existing in Russia architecture of formation of budgetary and extrabudgetary financing system of state obligations and national development projects. Various digital platforms of government branches necessary for managing state resources and that allow analyzing their require a certain consolidation of methodological and processing bases for assessing the efficiency of allocation of budgetary and extrabudgetary expenditures of the country. Such platforms should contribute to finding optimal ways for centralization and decentralization of budget resources, develop the channels for transfer of state funds that allow budget savings, increase the effectiveness of state control, and prevent excessive use within the system of state administration. The conclusions are reduced to the need for consolidation of methodological and processing bases for effective assessment of the usage of budgetary and extrabudgetary expenditures of the country.
Keywords: Recipient of budget funds, Subsidy, State contract, Public expenditure, Digital portal., Digital platform, National project, Cost analysis, Service provider, Power level
References:
A. N. Kokhan, O. S. Goloshchapova. K voprosu formirovaniya i otsenki effektivnosti ispol'zovaniya byudzhetnykh sredstv. Baltiyskiy ekonomicheskiy zhurnal. ¹3(27) sentyabr' 2019 s. 4 – 14
Gvarliani T.E., Oborin M.S., Saryan A.A. Problemy formirovaniya byudzhetnykh raskhodov v usloviyakh defitsita byudzhetov // Servis plus. T. 11. 2017. ¹ 4. S. 65–77. DOI: 10.22412/1993-7768-11-4-7
Dement'ev D.V. Byudzhetnaya sistema Rossiyskoy Federatsii.-M.: Knorus, 2017.-672 s.
Ivan Begtin, Al'bert Bertyakov, Mikhail Komin, Ol'ga Parkhimovich, Maksim Tsygankov. Otsenka otkrytosti gosudarstvennykh informatsionnykh sistem v Rossii. Analiticheskiy doklad. TsPUR. Informatsionnaya kul'tura. 2020. – 125 S.
Knobel' A., Sokolov I. (2012). Otsenka byudzhetnoy politiki RF na srednesrochnuyu perspektivu // Ekonomicheskoe razvitie Rossii. T. 19, ¹ 12. S. 23—32. [Knobel A., Sokolov I. (2012). Assessing RF budget policy for medium term. Ekonomicheskoe Razvitie Rossii, Vol. 19, No. 12, pp. 23—32. (In Russian).]
Kudelich M. I. Sistema normativnykh trebovaniy k otsenke effek
Reference:
Bobrova A.V., Abassi A..
Instruments for adjusting Algeria's fiscal policy to market economy
// Finance and Management. – 2020. – ¹ 2.
– P. 31-44.
DOI: 10.25136/2409-7802.2020.2.30164.
DOI: 10.25136/2409-7802.2020.2.30164
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Abstract: The subject of this research is the fiscal system of Algeria, namely the principles and methods of formation of consolidated budget of the country and the role of tax revenue in development of market economy. The author describes the factors that influence the country’s fiscal system, as well as highlights the priority conditions for economic development of Algeria. The goal of this work consists in formulation of recommendations on improvement of the processes of budgeting and state tax planning in Algeria, as well as on overcoming the problems of a resource-oriented and state-regulated economy. The methodological framework contains the principles and methods of factor analysis that reveal the external and internal causes of establishment of the modern fiscal system in Algeria, mathematical methods of horizontal and vertical data analysis of consolidated budget; methods of induction and modeling in advancing proposals on the development of Algeria’s fiscal system. The novelty of this work lies in the suggestions on diversification of the economy by reducing the share of the oil and gas sector and sequestering budget deficit by reducing military spending, as well as shifting budget tax revenue towards direct taxes. The results of the research demonstrate the democratic model of fiscal system in Algeria, oriented towards market economy.
Keywords: budgetary tax policy, investments, oil and gas sector, budgetary federalism, public debt, tax income, consolidated budget, budgeting, problems, recommendations
References:
Ativi S. Nalogovaya politika i ee rol' v privlechenii investitsiy v Alzhir // Zhurnal finansovykh issledovaniy i bukhgalterskogo ucheta. – 2015. – ¹ 4. – S. 132-146. – URL: http://www.univ-oeb.dz/JFAMS/issues/numbers/n4/8.pdf (data obrashcheniya 01.07.2019).
Buzida Kh. Nalog. – Alzhir: Izdatel'stvo Universiteta Alzhira, 2008. – 185 s. – URL: https://ru.scribd.com/document/78630085/الجباية (data obrashcheniya 01.07.2019).
Baykova, O. V. Investitsionnaya politika Alzhira v dobyvayushchem sektore ekonomiki / O. V. Baykova, M. A. Ovcharenko // Vestnik universiteta. – 2014. – ¹ 9. – S. 10-14.
Obzor ekonomiki Alzhira v 2017 godu // Torgovoe predstavitel'stvo Rossiyskoy Federatsii v Alzhirskoy narodnoy demokraticheskoy respublike – URL: http://algeria.ved.gov.ru/ru/ (data obrashcheniya 01.07.2019).
Alzhir – valovyy gosudarstvennyy dolg v protsentakh ot VVP // Mirovoy atlas dannykh URL: https://knoema.ru/atlas/ (data obrashcheniya 20.07.2019).
Semeko, G. V. Territorial'nye reformy vo Frantsii: ot tsentra
Reference:
Savel'ev A.A..
Financial Management of the Municipal District 'Kaluga City': Problems and Solutions
// Finance and Management. – 2016. – ¹ 2.
– P. 90-102.
DOI: 10.7256/2409-7802.2016.2.15635.
DOI: 10.7256/2409-7802.2016.2.15635
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Abstract: The object of the research is the municipal district 'Kaluga City'. The subject of the research is the process of raising funds and financial management at the local level. The purpose of the research is to analyze the financial management at the local level and to develop directions for reinforcing the financial basis of a municipal district based on the example of the Municipal District 'Kaluga City'. The author f the article pays special attention to the theoretical grounds of financial management as well as analysis of the mechanism of raising revenues and expenditures in the system of local financial management in the municipal district 'Kaluga City'. The following methods of economic research have been used: abstract-logical, economic-statistical methods, systematization method, analysis of actual documentation, empirical analysis, elements of structure functional analysis as well as methods of collection and analysis of information. The following problems have been determined in the course of the research: low level of the financial expalanation of decisions, high dependence of local budgets on the financial support received from other budgets of the Russian Federation, unclear budgetary policies, low interest of the administration of municipal districts in the region's development, disrepancy between profitable sources and expenditure powers of municipal units.
Keywords: budget expenditures, budget revenues, local government, budget, àinance, local budget, municipal finance, balanced budget, public finance, budgetary authority
References:
Konstitutsiya Rossiyskoy Federatsii ot 12.12.1993.
Byudzhetnyy kodeks RF ot 31.07.1998 N 145-FZ.
Federal'nyy zakon ot 06.10.2003 ¹131-FZ «Ob obshchikh printsipakh organizatsii mestnogo samoupravleniya v Rossiyskoy Federatsii».
Balynin I. Reytingovaya otsenka sub'ektov Rossiyskoy Federatsii po urovnyu riska nesbalansirovannosti regional'nykh byudzhetov (na osnove razrabotannoy modeli) // RISK: Resursy, informatsiya, snabzhenie, konkurentsiya. 2014. ¹ 3. S. 104-109.
Balynin I.V. Kompleksnaya model' otsenki riskov nesbalansirovannosti byudzhetov sub'ektov Rossiyskoy Federatsii v kontekste sotsial'no-ekonomicheskogo razvitiya regionov // Audit i finansovyy analiz. 2014. ¹ 3. S. 316-319.
Balynin I.V. Praktika ispol'zovaniya instrumenta samooblozheniya grazhdan pri formirovanii dokhodov mestnykh byudzhetov // Finansy i upravlenie. 2015. ¹ 2. S. 53-62.
Vikeev S.V. Osnovnye tseli sotsial'nykh investitsiy // Teoreticheskaya i prikladnaya ekonomika. 2014. ¹ 2. S. 1-11.
Garifullina E.F. Razvitie chelovecheskogo kapitala kak innovatsionnoe napravleni
Reference:
Dolmatova N.G..
Financial and Legal Means of Budgetary Security as a Form of State Financial Security
// Finance and Management. – 2016. – ¹ 2.
– P. 103-110.
DOI: 10.7256/2409-7802.2016.2.19122.
DOI: 10.7256/2409-7802.2016.2.19122
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Abstract: The subject of the research is the process, mechanism and system of budgetary security as well as particular threats thereto. Budgetary security is viewed as a form of state financial security. In her research Dolmatova outlines structural elements of the budgetary security system such as actors and legal means of budgetary security as well as the object of budgetary security. The purpose of the research is to analyze doctrinal views on budgetary security, to define gaps and contradictions in the current legislation of the Russian Federation, make suggestions on how to improve legal acts regulating budgetary security, etc. The methodological basis of the research includes general research methods such as systems analysis, dialectical method, analysis and synthesis, inductive and deductive methods, and special research methods such as legislastic and historical methods, referring to other sciences, etc. As a result of the research, the author describes drawbacks in the sphere of legal regulation of budgetary security and application of financial and legal means of social security. The novelty of the research is caused by the fact that the author offers her own definitions of 'budgetary security', 'provision of budgetary security', and 'financial and legal means of budgetary security'. The author of the article concludes that there is a need in legal confirmation of budgetary security as the target of state (municipal) financial control. The author also describes the sytem of budgetary security and gives the list of threats to budgetary security.
Keywords: prohibitions, permission, restrictions, security system, financial security, provision of financial security, legal means, provision of budgetary security, budgetary security, threats to budgetary security
References:
Tsviliy-Buklanova A.A. Nalogovyy kontrol' v sisteme obespecheniya nalogovoy bezopasnosti gosudarstva: dis. … kand. yurid. nauk. Chelyabinsk, 2011. S. 22.
Strokov A.I. Razvitie byudzhetnoy sistemy Rossii v usloviyakh stanovleniya byudzhetnogo federalizma : dis. … kand. ekon. nauk. M., 2002. S. 51.
Senchagov V.K. Ekonomicheskaya bezopasnost' Rossii. M., 2005. S. 312, 314.
Safonov O.A. Finansovo-pravovye sredstva obespecheniya ekonomicheskoy bezopasnosti: dis. … kand. yurid. nauk. M., 2007. S. 86.
Petrosyan O.Sh. i dr. Ekonomicheskie i finansovye prestupleniya. M., 2010. S. 6.
Pravovedenie: Uchebnik / Pod red. Mal'ko A.V. M.: Knorus, 2008. S. 132.
Sattarova N.A. O finansovoy bezopasnosti // Rossiyskaya yustitsiya. 2015. ¹ 4. S. 13-14.
Medvedev V.N., Tomazova O.E. Modernizatsiya Rossiyskogo gosudarstva i gosudarstvennyy finansovyy kontrol' // Gosudarstvo i pravo. 2011. ¹ 2. C. 100.
Afanas'ev M.P. Byudzhet i byudzhetnaya sistema. M., 2011. S. 697.
Burtsev V.V. Kontrol' finansovoy bezopasnosti Rossii // Finansovyy biznes
Reference:
Nikolaeva M.V..
To the Question of Improving Financial Support Mechanism of Road Infrastructure
// Finance and Management. – 2016. – ¹ 1.
– P. 81-90.
DOI: 10.7256/2409-7802.2016.1.15434.
DOI: 10.7256/2409-7802.2016.1.15434
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Abstract: The object of the study is the financial mechanism of the road sector at various levels of government. The subject of the study is the financial and economic relations arising in the process of raising road funds. The author examines such aspects as the legal basis for the functioning of road funds in Russia and the history of road funds in Russian and foreign experience of road financing. Particular attention is paid to public private partnerships, as foreign and domestic practice shows that this tool is an effective way of financial support of public road facilities. In the course of the research and presentation of the material the following methodological approaches have been used: general scientific (system and materialistic) methods and specific research methods (analysis, synthesis and system comparison). The scientific novelty of the research is caused by the fact that the author has developed recommendations and proposals in improving the financial security of road facilities. The study leads to several conclusions. Firstly, the legal basis for the functioning of road funds is established by Article 179.4 of the RF Budget Code. Road funds are created in Russia at the federal, regional and municipal levels. Secondly, financial support of the road sector through developing road funds is quite popular in the world. The main conclusion of the research is that the road funds should not be the sole source of funding for the road sector in our country, there is a certain need for additional sources.
Keywords: budget, Road Funds, road facilities, Public Private Partnerships, foreign experience, historical aspects, budget expenditures, transport strategy, transport tax, Federal Road Fund
References:
Daunton, Martin J (2002). Just Taxes: The Politics of Taxation in Britain, 1914–1979. England: Cambridge University Press. ISBN 0-521-81400-6 20.Newbery, David M. The Fundamental Theorem of Road User Charges / David M. Newbery. – CEPR Discussion Papers: 2009. – 248 p.
Central Intelligence Agency: The World Factbook – [Elektronnyy resurs] – rezhim dostupa: https://www.cia.gov, data obrashcheniya: 03.11.2014
Investing in Britain’s future – [Elektronnyy resurs] – rezhim dostupa: https://www.gov.uk, data obrashcheniya: 03.02.2015
Sergienko N.S. Organizatsiya ispolneniya byudzheta : ucheb. posobie/N.S. Sergienko.-Kaluga: Vash dom', 2011.-232 s.
Tabakov N.V., Kretov V.V. Analiz normativno-pravovogo obespecheniya dorozhnoy deyatel'nosti Rossiyskoy Federatsii // Pravo i politika. 2013. ¹ 4. S. 483-488.
Sergienko N.S. K voprosu o sushchnosti kaznacheyskogo ispolneniya byudzhetov//Finansy. 2006. ¹ 11. s.30-31
Pavlenko N., Zimin V.: Osobennosti finansirovaniya dorozhnogo stroitel'stva v Rossii// RISK: Resursy, informatsiya, snabzhenie
Reference:
Vasil'eva I.S..
Economic Approaches to Assessing Health Care Costs
// Finance and Management. – 2016. – ¹ 1.
– P. 91-99.
DOI: 10.7256/2409-7802.2016.1.15634.
DOI: 10.7256/2409-7802.2016.1.15634
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Abstract: The object of research is the system of health care financing in the Russian Federation. The subject of the study is organizational and economic relations arising in the process of ensuring the financial health. Particular attention is paid to the analysis of the relationship between the level of public health and the economy of the state, considering it in two basic aspects (the impact of the health of citizens and the health care system on the welfare of the population and the economy, the impact of economic development of society on health and health care). In the process of learning and processing materials for the research results the following economic research methods were used: the abstract-logical method of expert assessments, elements of structure-function analysis and statistical and mathematical methods. Based on the results of the study the authors concluded that under current conditions the term "health care system" farther away from the framework defined by the concept of "the system of diagnosis and treatment." Currently topical health problems include development of healthy lifestyle, comfortable environment and creating conditions for effective work and leisure that will prevent the development of diseases, especially those that cause premature death and disability of the population. At the same time, the private health care system is actively developing. This is the system created by legal entities and individual health care organizations, pharmaceutical organizations and other organizations active in the field of health care.
Keywords: financing health care, The health system, economic models, health, social sphere, financing social sphere, social-oriented economy, Finance, budget, medical institutions
References:
Federal'nyy zakon ot 21.11.2011 ¹ 323-FZ «Ob osnovakh okhrany zdorov'ya grazhdan v Rossiyskoy Federatsii»
Konstitutsiya Rossiyskoy Federatsii ot 12.12.1993
Health at a glance 2011: OECD indicators. OECD Publishing; 2011.
Klimenko A.V.Teoriya gosudarstva i prava./ M.: Masterstvo: Vysshaya shkola, 2010, s. 2
Lisitsyn Yu.P. Obshchestvennoe zdorov'e i zdravookhranenie: uchebnik dlya vuzov./M.: GEOTAR-MED, 2012. 517 s.
Naygovzina N.B., Kovalevskiy M.A. Sistema zdravookhraneniya v Rossiyskoy federatsii: organizatsionno-pravovye aspekty: ucheb. Posobie dlya studentov med. vuzov/-2-e izd., ispr. i dop. M.: GEOTAR-MED, 2012. 451 s.
Ozhegov S.I, Shvedova N.Yu. «Tolkovyy slovar' russkogo yazyka», Rossiyskaya Akademiya Nauk institut russkogo yazyka im.V.V.Vinogradova/-4-e izdanie, dopolnennoe. M.:OOO «ITI Tekhnologii», 2010.
Polyak G.B. Byudzhetnaya sistema Rossii: Uchebnik dlya vuzov, obuchayushchikhsya po ekonomicheskim spetsial'nostyam; pod red. G.B. Polyaka/– 3-e izd., pererab. i dop. – M.: Yuniti-Dana, 2013.-703 s.
Sergienko N.S. Organizatsiya i
Reference:
Fedorova O.S..
Single Budget Account: Concept and Essence
// Finance and Management. – 2015. – ¹ 4.
– P. 122-129.
DOI: 10.7256/2409-7802.2015.4.15452.
DOI: 10.7256/2409-7802.2015.4.15452
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Abstract: The object of the research is a single budget account. The subject of the research includes theoretical and methodological aspects of the single budget account. The author examines the methodological principles of the single treasury account as well as opportunities of the Federal Treasury in a single treasury account during the transition to a new information technology (related to the arrangement of the centralized operational control over the time and transfer of funds to recipients, prompt preparation of all reported data for the execution of the expenditure part of the federal budget in the territory of the Russian Federation, etc.). Particular attention is paid to existing approaches to the contents of the technologies of the single treasure account. In her research the author has applied the following methodological approaches: general scientific (systems and materialistic) methodologies and scientific research methods (analysis, synthesis and system comparison). The main conclusion of the research is related to the creation of actual preconditions for effective management of the single treasure account and benefits associated with the introduction of the single treasury account in conjunction with the activities of preliminary and current control over the targeted use of funds. The novelty of the research is caused by the fact that the author has studied the poorly studied question about the nature and significance of the single treasury account of the budget under modern conditions. The results can be used by the treasury and financial bodies.
Keywords: budget system, finance, balanced budget, single treasure account, treasury, execution of budgets, regions, public administration, public finance, budget
References:
Byudzhetnyy kodeks Rossiyskoy Federatsii ot 31.07.1998 N 145-FZ (c izm. ot 08.03.2015).
Rasporyazhenie Pravitel'stva ot 23.06.2010 ¹1101-r «Ob utverzhdenii programmy Pravitel'stva RF po povysheniyu effektivnosti byudzhetnykh raskhodov na period do 2012 goda i plana meropriyatiy po ee realizatsii v 2010 godu».
Sergienko N.S. Organizatsiya ispolneniya byudzheta : ucheb. posobie/N.S. Sergienko.-Kaluga: Vash dom', 2011.-232 s.
Finansovo-kreditnyy entsiklopedicheskiy slovar'/ Koll. Avtorov; Pod obshch. Red. A.G.Gryaznovoy.-M.: Finansy i statistika, 2002. – s. 1168.
Ekonomicheskiy slovar'/ Pod red. A.N.Azriliyana.-2-e izd.-M.: Institut novoy ekonomiki, 2008.-s. 1152.
Balynin I.V. Evaluation of the debt policy regions of Privolzhsky Federal District Russian Federation in terms of imbalance regional budgets // Theoretical & Applied Science. 2013. ¹ 12 (8). pp. 101-104.
Artyukhin R.E. Zadachi i napravleniya razvitiya kaznacheyskoy sistemy Rossii //Finansy.-2011.-¹3.-s. 3-10.
Anikeeva A.A. Soderzhanie finansov v nauchnoy i praktichesk