Examples of effective public finance management. Directions for increasing the efficiency of state and municipal finance management in the Russian Federation. Increasing the efficiency of formation, provision and distribution of interbudgetary funds

A program has been developed to improve the efficiency of public (state and municipal) finance management for the period until 2018 in accordance with the Budget Message of the President Russian Federation on budget policy in 2013 - 2015 and the Budget Message of the President of the Russian Federation on budget policy in 2014 - 2016.

The goal of the Program is to increase the efficiency, transparency and accountability of the use of budget funds in the implementation of priorities and goals of socio-economic development by completing the formation of a modern regulatory and methodological framework for regulating budgetary legal relations, primarily through the development and implementation new edition Budget Code and improving the law enforcement practice that implements it.

To achieve this goal, it is proposed to ensure the solution of the following main tasks: 1) complete the full implementation of program-targeted management methods in the budget process. At the same time, in order to ensure the achievement of the goals of state (municipal) programs and increase their efficiency when planning budget allocations, it is necessary to pay special attention to their linkage with the indicators of state (municipal) programs, including taking into account all additional and supporting materials for these programs; 2) streamline the structure of management of financial resources of public legal entities; 3) implement measures to improve the efficiency of budget expenditures; 4) improve state and municipal financial control in order to focus it on assessing the effectiveness of budget expenditures; 5) ensure quality improvement financial management in the sector government controlled; 6) increase the openness and transparency of public financial management.

priority measure to ensure long-term sustainability budget system Russian Federation and countering budget risks should be the use of a mechanism to limit the growth of federal budget expenditures with the unconditional implementation of decisions made (current obligations), including within the framework of approved government programs of the Russian Federation, as well as the restoration of sufficient reserves, the source of replenishment of which is revenues from the export of oil and gas for their possible use in the event of a deterioration in the macroeconomic situation.

To ensure long-term balance and sustainability of the federal budget, it is necessary to implement a set of measures in the following main areas.

1) Development and implementation of the budget strategy of the Russian Federation. The budget strategy of the Russian Federation (hereinafter referred to as the Budget Strategy) is a document that includes a long-term (for a period of more than 12 years) forecast of the main parameters of the budget system of the Russian Federation, factors and conditions for the formation and implementation of the main directions of budget policy, the main parameters financial security state programs of the Russian Federation, taking into account the goals, parameters and conditions socio-economic development of the Russian Federation in the long term. GOAL - determination of financial opportunities, conditions and prerequisites for achieving key goals, parameters and conditions for the socio-economic development of the Russian Federation in the long term.

2) The stability of legislatively established “budget rules” for the use of oil and gas revenues that regulate the determination of the maximum volume of federal budget expenditures. Compliance with the “budget rules” will ensure a balanced federal budget, a reduction in the non-oil and gas deficit of the federal budget, and an increase in the volume of sovereign funds.

3) Maintaining a safe level and structure of the public debt of the Russian Federation. Given the risk of an increase in the federal budget deficit, a necessary measure is to develop, simultaneously with the main directions of budget and tax policy for the medium term, the main directions of debt policy. In general, the policy of government borrowing will be based on the need to maintain the volume of government debt of the Russian Federation at an acceptable level. This approach will ensure the stability of the federal budget, since in the event of external shocks it will allow a slight increase in the volume of public debt of the Russian Federation (mainly through external borrowings) in order to cover the federal budget deficit, while maintaining a controlled level of the debt burden and the structure of liabilities.

The need to improve the pension system of the Russian Federation in order to ensure budget balance Pension Fund Russian Federation and the gradual reduction of its dependence on interbudgetary transfers from the federal budget.

it is planned to expand the powers of the constituent entities of the Russian Federation and bodies local government for participation in the collection of regional and local taxes, as well as taxes received in their budgets, paid when applying special tax regimes.

benefits for regional and local taxes established at the federal level should be abolished, and ineffective ones should be optimized tax benefits and exemptions established by regional and municipal legislation.

Public-private partnership will make it possible to use the optimal combination of public and private resources to solve key problems of socio-economic development of the Russian Federation.

The main problems in the development of public-private partnerships include: the imperfection of the legislation of the Russian Federation regulating certain types of public-private partnerships, the lack of systemic principles for regulating the conclusion and execution of agreements on the implementation of public-private partnership projects, the uncertainty of criteria for assessing the effectiveness of planned and implemented public-private projects partnerships, lack of a mechanism for implementing complex investment projects of public-private partnership.

The introduction of a “program” budget involves changing the procedure for drawing up, approving and executing budgets, adjusting the budget classification and budget reporting system, introducing new forms and types of state and municipal financial control. state (municipal) programs should become the key mechanism through which strategic and budget planning are linked. state (municipal) programs should become the key mechanism through which strategic and budget planning are linked. The transition to long-term budget planning must be carried out both at the federal and regional levels. For this purpose, it is necessary to develop methodological recommendations on the development of a long-term forecast of socio-economic development and budget strategies subjects of the Russian Federation, which should contribute to the integration in the medium term of state (municipal) programs in unified system strategic planning. It is necessary to complete in the medium term the work to reduce the number of subsidies provided from the federal budget within the framework of state programs of the Russian Federation to the budgets of the constituent entities of the Russian Federation.

It is necessary to introduce risk-based planning of control activities of external and internal state (municipal) financial control bodies. In the course of such planning, the priority of items and objects of control is determined, the directions of use of budget funds in which the presence of significant financial violations are most likely, coordination of control activity plans of external and internal state (municipal) financial control bodies is established.

Expanding the powers of the constituent entities of the Russian Federation and local governments to ensure the revenue side of regional and local budgets is possible within the framework of granting the authorities of the constituent entities of the Russian Federation and local governments the rights to identify taxable objects and assist in their registration, as well as to participate in ensuring the repayment by taxpayers of existing debts for taxes and fees. In addition, it is necessary to further develop the State information system on state and municipal payments, which will allow you to accumulate information on charges and payments for the purpose of providing state and municipal services.

The transition to program-targeted management methods, including a “program” budget, implies an expansion of financial independence and, consequently, responsibility of executive authorities for achieving planned goals and results. A complex approach to the assessment financial resources should be aimed at taking into account not only the timing and volume of relevant cash expenses, but also taking into account the availability of the necessary regulatory, legal, methodological and institutional support for activities, as well as the use of such financial incentive measures as government loans, guarantees and sureties, and the peculiarities of taxation of relevant types activities or objects of taxation (tax benefits).

Improving the quality and accessibility of state and municipal services requires solving the following main tasks. 1) Using the instrument of state (municipal) assignment for the provision of state (municipal) services in strategic and budget planning, ensuring the relationship between state (municipal) programs and state (municipal) assignments. 2) Optimization of the structure of the budget network through the liquidation or transformation of institutions that do not provide services directly aimed at implementing the powers of state authorities and local governments, as well as those that do not correspond to the profile of the body exercising the functions and powers of the founder, in an organization of a different organizational and legal form . Changing the type of budget and autonomous institutions, providing services in the interests of state authorities and local governments, to the type of government institution, or their liquidation. 3) Formation of a consolidated list of state and municipal services and works based on basic (sectoral) lists of state and municipal services and works developed by federal executive authorities responsible for the implementation of state policy and legal regulation in relevant areas of activity, which will be valid for all public legal entities.

Increasing the efficiency of budget investments: to participate in investment projects on the principles of public-private partnership, the public partner can choose methods such as: long-term government order; long-term tariff regulation; subsidized costs commercial companies for the implementation of research and development and commercialization of their results or the costs of commercial companies for the creation of infrastructure facilities within the framework of complex investment projects within the limits of additional tax revenues from participants in the complex project; maintaining the level of the total tax burden for the payback period of the project; provision of land plots and real estate for use or lease on preferential terms.

Increasing the efficiency of formation, provision and distribution of interbudgetary transfers.

Improving the quality of internal financial control and audit involves the following activities: development and improvement of regulatory and methodological support internal financial control and audit; implementation of risk-based planning of internal financial audit; introduction of a system of external and internal assessment of the quality of internal financial control and audit based on established quantitative indicators of the performance of officials in the field of internal financial control and audit; training and retraining of these officials; analysis and consideration of international standards of internal financial control and audit, in particular, standards International organization Supreme Audit Institutions (INTOSAI) and the Institute of Internal Auditors, as well as best foreign practices.

Ensuring openness and transparency of public finances Increasing the level of information transparency of the activities of state (municipal) authorities involved in the preparation, execution of the budget and the preparation of budget reporting helps to improve the quality of their work and the public finance management system as a whole. Increasing financial transparency and accountability of state (municipal) authorities must be carried out comprehensively at all stages of the budget process, which will ensure a qualitative improvement in the public finance management system.

The beginning of 2014 was marked by the appearance of a new program document regulating the actions of government bodies and determining further directions of reforms in the budgetary sphere. By Order of the Government of the Russian Federation dated December 30, 2013 N 2593-r, the Program for Improving the Efficiency of Public (State and Municipal) Finance Management for the period until 2018 was approved. The full text was posted on the official website of the Russian Ministry of Finance in the first working days of 2014. As stated in the Order of the Government of the Russian Federation, the Ministry of Finance of Russia and other federal executive authorities should be guided by the provisions of this Program when implementing government programs, as well as when preparing draft federal laws and other regulatory legal acts. In turn, regional executive authorities and local governments are recommended to develop similar regional and municipal programs.

System improvement process

In recent years, the Russian Federation has implemented a set of measures to improve the management system of state and municipal, or, as they sometimes say, public finances. As a result of the reforms carried out, a comprehensive system for regulating budgetary legal relations was created.
The emergence of a new Program aimed at increasing the efficiency of public finance management and, in fact, being a kind of manifesto of financial authorities for the medium term, had a difficult history. Suffice it to recall that since the late 1990s. The government regularly adopted programs and concepts aimed at improving the efficiency of public financial management: reforming interbudgetary relations, developing Federal Treasury bodies, developing fiscal federalism, reforming the budget process, increasing the efficiency of interbudgetary relations and the quality of state and municipal finance management.
The main results of implementation in the 2000s. medium-term budget reforms in the Russian Federation were:
- creation of a system for regulating budget legal relations based on the establishment of uniform principles of the budget system;
- organization of the budget process based on the acceptance and execution of expenditure obligations of public legal entities;
- delimitation of powers and introduction of formalized methods for the distribution of basic interbudgetary transfers;
- creation of the Federal Treasury system;
- the beginning of the introduction of results-based budgeting tools;
- transition to medium-term financial planning;
- establishing rules and procedures for placing orders for the supply of goods, performance of work, provision of services for state (municipal) needs;
- creation of a system for monitoring the quality of financial management.
This process continued in 2010 within the framework of the Russian Government Program to improve the efficiency of budget expenditures for the period until 2012. It was during the implementation of this Program that proposals were formed to expand the practice of program-targeted methods of public administration and the transition to a program budget, directions for the implementation of the Federal Law of May 8, 2010 N 83-FZ, which clarified the legal status of state and municipal institutions in order to improve the quality and accessibility of the provision of state and municipal services, requirements have been established for the implementation of fundamental changes in the systems public procurement, financial control and electronic budget formation. The concept of creating and developing the latter as a state integrated information system for managing public finances was approved by a separate Order of the Government of the Russian Federation in July 2011.
In implementing the provisions set out in this Program to improve the long-term balance and sustainability of the budget system of our country, at the end of 2012, amendments to the Budget Code were adopted, establishing the so-called budget rules. The process of delimitation of powers between public legal entities continued to improve, affecting, for example, issues of ensuring the activities of the public security police, comprehensive reform of the health care and education systems.
The changes being implemented affected not only the federal level, but also regions and municipalities, many of which adopted and implemented similar programs.

Reasons for the appearance of the manifesto

Thus, upon completion of the implementation period of the Program for Improving the Efficiency of Budget Expenditures, most of the innovations contained in it were completed. However, some of the questions raised remained unresolved. This required the development of the project new program, almost two hundred pages of which was prepared by the Russian Ministry of Finance. At the same time, the difficulty in agreeing on a number of fundamental points between individual federal authorities did not allow the document to be immediately adopted. And it seemed that under the current conditions such a systematically set out in one policy document the set of directions for reforms in the field of public finance may be redundant.
However, the need to adopt a special program on this issue in June 2013 was indicated in the Budget Message of the President of the Russian Federation on budget policy in 2014 - 2016. Finally, a direct instruction to the Government of the Russian Federation in this regard was given following the results of the meeting held on October 4, 2013 State Council, dedicated to the issue of measures to improve the efficiency of budget expenditures. At a meeting of the State Council, at which, in addition to the President of the Russian Federation, the heads of several regions (including Moscow Mayor S.S. Sobyanin, who headed the working group), the heads of the Ministry of Finance of Russia, the Ministry of Economic Development of Russia, the Accounts Chamber of the Russian Federation, and the leaders of all Duma factions, made a keynote speech, it was noted that the topic of increasing the efficiency of public finance management affects all levels of government - from federal to municipal. The existing real problems with the quality of budget management are systemic, and therefore require a comprehensive solution.
It should be noted that by the end of 2013, certain areas of budget reforms intensified. Thus, in May, changes were adopted to the Budget Code, eliminating restrictions on the implementation program budget, and the draft federal budget for 2014 - 2016. began to take shape, including in the context of government programs. Fundamental changes were adopted in the system of state and municipal financial control (the new Federal Law on the Accounts Chamber of the Russian Federation, changes to the Budget Code). Actively refined normative base, necessary for the entry into force of the Federal Law on the Contract System from the beginning of 2014.

Breaks and spaces

At the same time, in the context of a deteriorating macroeconomic situation in the management of state and municipal finances, various problems and gaps remain that must be resolved and eliminated as part of the implementation of a new action program, as indicated in its text when justifying the need for development. Some of these gaps are associated with a weak link between long-term strategic and budget planning. Thus, in the budget process and in the development of state strategic planning documents, there are no strictly regulated procedures for the formation and consideration of socio-economic development forecasts. Despite the fact that when forming the federal budget for 2014 - 2016. expenses were already structured according to government programs; the achievement of program indicators, as a rule, was not taken into account when planning budget allocations.
As practice shows recent years, the mechanism of medium-term budget planning is also not yet effective enough. And the holistic system of strategic planning itself is still missing. There remains uncertainty in the relationship between various software-targeted tools. By the way, at the already mentioned meeting of the State Council and at other discussions, words of criticism were repeatedly heard regarding the bill on state strategic planning in the Russian Federation that is being discussed. The current incompleteness of formation and limited practice of using state programs as the main instrument for achieving the goals of public policy and the basis for budget planning also do not contribute to the intensification of ongoing reforms.
The updated system of state and municipal financial control has not yet started working. Assessments of the efficiency of using budget funds and the quality of financial management in the public administration sector are used to a limited extent. There remains a wide range of issues related to the division of revenue and expenditure powers between levels of government. The disunity and fragmentation of information systems used in the field of public finance management remains. There are numerous issues when making budget investments and implementing projects within the framework of public-private partnerships. Additional measures are required to increase the openness and transparency of budgets and to involve civil society institutions in discussing the goals and results of using budget funds.
Along with the positive results of the implementation of changes in the legal status of state and municipal institutions, there has been a formal application and non-full use of new forms of provision and financial support of state and municipal services. Conditions remain for an unjustified increase in budget expenditures with low motivation of state authorities and local self-government bodies to form priorities and optimize budget expenditures. At the same time, as stated in the text of the Program, public financial management continues to be largely focused on establishing and enforcing formal procedures, without creating sustainable incentives and tools to improve the efficiency, transparency and accountability of the use of budget funds in connection with the goals and results of public policy .
Of course, the purpose of the functioning of government bodies cannot be only budget management. At the same time, without effective, competent and responsible management of public finances, it is impossible to implement state objectives related to the provision of free education, healthcare, and ensuring the defense capability and security of the country. We must not forget that the main function of the state is to provide public services. It is for their production that part of the resources available to business and the population is withdrawn and the redistribution of these resources is ensured. Therefore, increasing the efficiency of public finance management is ultimately aimed at improving the well-being of citizens, stimulating economic development, and creating a comfortable, convenient environment for living and doing business. This is what the implementation directions are dedicated to. approved by the Government RF on December 30, 2013 and a program designed for the period until 2018, the purpose of which is to increase the efficiency, transparency and accountability of the use of budget funds and the content of which should be considered separately (the continuation of the article is a digest of the main directions for increasing the efficiency of public finance management with comments, read in one of the next issues of the magazine. - Editor's note).

Keywords

annotation scientific article on economics and business, author of the scientific work - Prokofiev M.N., Klochek A.R.

The system occupies an extremely important place in the economy of any state, determining the quality of life of its citizens and the development of national economy. In Russia, before government bodies carrying out operational, short-term, medium-term and long-term public financial management, the task is to ensure a balanced budget in terms of the ratio of the volume of envisaged expenses with the total volume of income and receipts from sources of financing its deficit. Barriers to success public financial management in the Russian Federation there are problems that hinder economic phenomena and processes both at the level of individual business entities and at the level of the national economy. The authors consider it appropriate to include the following among such problems: a significant discrepancy between the planned and actual indicators of budgets at various levels; ineffective use of the Reserve Fund; closedness and non-transparency of the activities of state, regional and municipal financial management bodies; lack of complete balanced information about the effectiveness and efficiency of the current implementation of specific budget programs. In this article, the authors not only reveal in detail the content of the problems presented above, but also propose a priority direction for increasing efficiency public financial management.

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EFFICIENCY RISE WAYS FOR RUSSIAN STATE FINANCES’ MANAGEMENT

The state finances management system keeps a very important position in the economy of every state, defining living standards of citizens and development of national economy level. In Russia the state bodies, which carry out operative, short-term, medium-term and long-term state finances ' management, have faced an objective to provide the budget 's balance, concerning correlation of outlined expenditures amount with total amount of expenditures and incomes of financing sources of its shortage. In the Russian Federation there is a set of problems which prevent state finances management’s success; these problems also slow down economic phenomena and processes, at the levels of separated subjects of economy and national economy level. According to the authors’ opinion, these problems can be next: sufficient mismatch of plan and real indicators of budgets of different levels; inefficient use of the Reserve fund’s money; closed and non-transparent activity of state, regional and municipal finances ’ bodies ’ activity; absence of full balanced information about current activity’s efficiency of exact budget programs. In the article the authors expose content of the problems mentioned above and offer a priority way to improve state finances management’s efficiency.

Text of scientific work on the topic “Directions for increasing the efficiency of public finance management of the Russian Federation”

M.N. Prokofiev, Ph.D. econ. Sciences, Associate Professor,

Department of State

and municipal finance",

A.R. Shred, student,

Financial University

at Government of the Russian Federation,

Moscow, Russia,

[email protected]

DIRECTIONS FOR INCREASING THE EFFICIENCY OF PUBLIC FINANCE MANAGEMENT OF THE RF

The public financial management system occupies an extremely important place in the economy of any state, determining the quality of life of its citizens and the development of the level of the national economy. In Russia, government bodies carrying out operational, short-term, medium-term and long-term management of public finances are faced with the task of ensuring budget balance in terms of the ratio of the volume of planned expenses with the total volume of income and receipts from sources of financing its deficit. The success of public finance management in the Russian Federation is hampered by problems that impede economic phenomena and processes both at the level of individual business entities and at the level of the national economy. The authors consider it appropriate to include the following among such problems: a significant discrepancy between the planned and actual indicators of budgets at various levels; ineffective use of the Reserve Fund; closedness and non-transparency of the activities of state, regional and municipal financial management bodies; lack of complete balanced information on the effectiveness and efficiency of the current implementation of specific budget programs. In this article, the authors not only reveal in detail the content of the problems presented above, but also propose a priority direction for improving the efficiency of public financial management. Key words: public financial management, federal budget, Reserve Fund of the Sovereign Fund of the Russian Federation, public control, “Open Government”, “Open Ministry”, budget programs.

Progressive level of organization public finance and mechanisms of legal regulation of financial relations affect the efficiency of the economy, including in crisis conditions.

In the Russian Federation, the financial management system is designed to solve socio-economic issues, as well as control the rational use of financial resources.

management of public finances, due to which the economic development of the country is restrained.

Thus, in the field of integrated public finance management, the task of reducing the difference between planned and actual indicators of budgets at various levels remains unresolved. As an example, consider the execution of the federal budget based on the results of 2014.

Referring to the figure, it can be noted that the excess of federal expenditures

I Actual performance as of 03/03/20i5

Approved by law

Dynamics of federal budget expenditures

budget amounted to 870.5 billion rubles (6.2% of planned expenses) 1.

This gap between planned and actual values ​​is justified by the complexity of accounting and forecasting factors caused by:

The seasonal nature of the execution of events;

Failure of government authorities to comply with departmental regulations ensuring the implementation federal law on the federal budget for the next financial year and planning period;

Misuse of funds in order to avoid further reductions in budgetary allocations by departmental bodies, etc.

The next problem, in our opinion, concerns the ineffective use of the Reserve Fund and is related to the execution of the budget in terms of ensuring its balance, while the Reserve Fund, as a separate part of the federal budget, is used to cover the budget deficit2.

The total volume of the Reserve Fund as of January 1, 2015 was 4.945 trillion rubles, and as of January 1, 2016 - 3.64 trillion rubles.3

At the same time, 4.52 in foreign currency were spent to cover the federal budget deficit in December last year.

Considering the fact that the inflation rate in 2015 compared to 2013 increased by 6.45% and amounted to 12.9%, it can be noted that the funds of the Reserve Fund are gradually depreciating.

billion dollars; 4.14 billion euros; £0.67 billion; the spent part of the funds was sold for 710.67 billion rubles4.

The remaining funds in separate foreign currency accounts amounted to $22.71 billion; 20.26 billion euros; 3.44 billion pounds sterling5. The total amount of income from placing funds of the Reserve Fund in accounts in foreign currency for 2015 amounted to $0.11 billion - 7.67 billion rubles. The exchange rate difference from the revaluation of funds for the period from January 1 to December 31, 2015 amounted to 915.74 billion rubles.

Considering the fact that the inflation rate in 2015 compared to 2013 increased by 6.45% and amounted to 12.9%, it can be noted that the funds of the Reserve Fund are gradually depreciating. To increase the profitability of the Reserve Fund, the authors propose the following investment transformations:

1. By geographic segment,

2. High-yield bonds (corporate) and shares of companies listed on the stock market are proposed as investment instruments - this will help

can reduce the risk level of the fund's investment portfolio, since stocks and bonds from different countries and industries have low correlation and the portfolio is less susceptible to volatility.

3. It is also proposed to reduce the regulatory currency structure of the funds of the sovereign fund of the Russian Federation in dollars from 45 to 40% in favor of assets denominated in Japanese yen, for which there is strong demand from institutional investors.

In addition, a fundamental condition for the full development of the information society is openness federal bodies authorities in terms of public financial management. This presupposes free and equal access of citizens to information.

In Russia, at present, the main instruments ensuring the openness of federal executive authorities in matters of federal budget management are:

Informing the population about the work of the Ministry of Finance of the Russian Federation through appeals from citizens and the media;

The practice of generating public reporting by the main managers of budget funds on the results and main activities in the course of managing financial resources.

In addition, within the framework of the Open Government project, the Open Ministry project has been implemented since July 2012, which is based on methodological recommendations on the implementation of the principles of openness, methods of monitoring and assessing the openness of federal executive authorities.

However, the problem of the imperfection of the system for assessing the activities of federal executive bodies in the field of ensuring openness of information in matters of public financial management still remains relevant.

A fundamental condition for the full development of the information society is the openness of federal authorities in terms of public financial management

activities of federal executive authorities, paying special attention to the aspect of public information in matters of public financial management.

To determine the priority areas of budget programs, it is necessary to understand what level of effectiveness the designated areas have.

Quantitative indicators of the effectiveness and efficiency of evaluating budget programs aimed at improving the program-target method should be considered comprehensively6.

For example, at the preliminary stage of evaluating a budget program, it is necessary to evaluate effectiveness from the point of view of social effect and through a comparison of expenses and results.

Depending on a particular budget program, criteria are selected that can be taken into account to determine the quality of the budget program. Then the cut-off level is set for each specific budget program depending on the goal, scope of activity, as well as other indicators.

As a result, if the intended results are achieved, the budget program can be considered effective.

Note that the development of efficiency standards will not lead to significant reductions in budget expenditures, but will have a positive effect by reducing budget expenditures in ineffective areas.

You also need to create a decision justification tool state support investment projects that ensure coordination of the interests of society, the investor and the state budget. The use of such a tool in practice will provide a differentiated approach to planning and forecasting the results of state support for investment projects.

Taking into account the problems indicated in the article - the discrepancy between the planned

and actual indicators of budgets of the budget system; ineffective use of the Reserve Fund; low effectiveness of evaluating budget programs - we should talk about the need for a scientifically based approach to their solution.

Given the realities modern society, it is advisable to strengthen the role public control in the field of state and municipal finance.

In general, to improve the efficiency of public financial management in the Russian Federation, it is necessary to be guided not only by a comprehensive solution to emerging problems using financial resources and human potential, but also to implement the best in practice, studying the experience of foreign countries. ^

Literature

1. Structure and dynamics of federal budget expenditures [ Electronic resource]. URL:

http://info.minfin.ru/fbrash.php (access date: 04/01/2016).

2. Budget Code of the Russian Federation dated July 31, 1998 No. 145-FZ (as amended on June 23, 2016).

3. The Reserve Fund and the National Welfare Fund changed by 1 trillion rubles over the year [Electronic resource]. URL: http://www.vestifinance.ru/articles/66254 (date of access: 03/30/2016).

4. The volume of the Russian Reserve Fund in 2015 decreased by more than 40% in dollars [Electronic resource]. URL: http://vz.ru/news/2016/1/13/788439. html (access date: 03/25/2016).

5. Information message on the results of the placement of funds from the Reserve Fund and the National Welfare Fund [Electronic resource]. URL: http://minfin.ru/common/ upload/library/2016/04/main/Informatsionnoe_ soobshchenie_o_rezultatakh_razmeshcheniya_sred-stv_Rezervnogo_fonda_i_FNB_01_04_2016_1.docx (access date: 04/01/2016).

6. Uskov I.V. Budget program - the basis of program-target planning // Vestnik Financial University. 2013. No. 2. P. 150.

EFFICIENCY RISE WAYS FOR RUSSIAN STATE FINANCES" MANAGEMENT

M.N. Prokofyev, Candidate of Economics, Docent, The department "State and municipal finances", A.R. Klochek, student, Financial University under the Government of the Russian Federation, Moscow, Russia, [email protected]

The state finances management system keeps a very important position in the economy of every state, defining living standards of citizens and development of national economy level. In Russia the state bodies, which carry out operative, short-term, medium-term and long-term state finances" management, have faced an objective to provide the budget"s balance, concerning correlation of outlined expenditures amount with total amount of expenditures and incomes offinancing sources of its shortage. In the Russian Federation there is a set of problems which prevent state finances management"s success; these problems also slow down economic phenomena and processes, at the levels of separated subjects of economy and national economy level. According to the authors" opinion, these problems can be next: sufficient mismatch of plan and real indicators of budgets of different levels; inefficient use of the Reserve fund"s money; closed and nontransparent activity of state, regional and municipal finances" bodies" activity; absence of full balanced information about current activity"s efficiency of exact budget programs. In the article the authors expose content of the problems mentioned above and offer priority way to improve state finances management & efficiency.

Key words: management of public finances, the Federal budget, the Reserve Fund, a sovereign Fund of the Russian Federation, public control, open government, “open Ministry” of the budget program.

1. Struktura i dinamika raskhodov federal "nogo expenditures]. Available at: http://info.minfin.ru/ biudzheta. Available at: http://www.vestifinance.ru/articles/66254 (accessed 03/30/2016).

4. Ob»em Rezervnogo fonda Rossii v 2015 godu snizilsia bolee chem na 40% v dollarakh . Available at: http://vz.ru/news/2016/1/13/788439.html (accessed 03/25/2016).

5. Informatsionnoe soobshchenie o rezul"tatakh raz-meshcheniia sredstv Rezervnogo fonda i Fonda na-tsional"nogo blagosostoianiia. Available at: http://minfin.ru/common/upload/ library/2016/04/main/Informatsionnoe_soobshche-nie_o_rezultatakh_razmeshcheniya_sredstv_Rezerv-nogo_fonda_i_FNB_01_04_2016_1 .docx (accessed 04/01/2016).

6. Uskov I.V. Biudzhetnaia programma - osnova programmno-tselevogo planirovaniia. Vestnik Financial University - The Bulletin of the Financial University, 2013, no. 2, p. 150.

January 13, 2020, A decision was made to recognize certain legal acts of the RSFSR and the Russian Federation as invalid or invalid on the territory of Russia Resolution No. 7 of January 13, 2020. From February 1, 2020, 1,259 acts of the RSFSR and the Russian Federation, adopted between 1917 and 2002, and their individual provisions, containing outdated regulation or having the status of “current”, but not applied in practice, are recognized as no longer in force.

January 10, 2020, Secondary school The basic principles of the national professional development system have been established teaching staff Order of December 31, 2019 No. 3273-r. The purpose of the decisions made is the formation and provision of objective assessment mechanisms professional competencies, encouraging teaching staff to continuously professional growth, the formation of a unified federal system of scientific and methodological support for teaching staff based on innovative technologies in the implementation of additional professional programs, as well as systematization of approaches to organizing targeted training as a targeted solution to the problem of staffing in general education organizations.

January 9, 2020, Circulation of medicines, medical devices and substances The specifics of implementing an information monitoring system for individual species medicines Resolution No. 1954 of December 31, 2019. For implementation purposes state system monitoring the circulation of goods subject to mandatory marking by means of identification.

January 9, 2020, Federal property management The forecast plan for the privatization of federal property and the main directions of privatization of federal property for 2020–2022 were approved Order No. 3260-r dated December 31, 2019. The forecast plan for the privatization of federal property provides for the privatization of 186 federally owned shares in 2020–2022 joint stock companies, 86 federal state unitary enterprises, shares of the Russian Federation in 13 limited liability companies, more than one thousand objects of other property of the state treasury.

January 8, 2020, A procedure has been established for access to information contained in the state information system for monitoring the circulation of goods subject to mandatory labeling Resolution No. 1955 of December 31, 2019. Rules have been approved for ensuring access to information contained in the monitoring system, a list of information that must necessarily be contained in it, as well as a list of publicly available information.

January 8, 2020, Trade regulation. Consumer rights Protection The procedure for labeling perfumes and eau de toilette by means of identification and the specifics of implementing an information monitoring system for perfume products have been established Resolution No. 1957 of December 31, 2019. In order to implement a state information system for monitoring the circulation of goods subject to mandatory labeling with identification means.

January 8, 2020, Trade regulation. Consumer rights Protection The procedure for marking tires and tires with identification means and the specifics of implementing an information monitoring system in relation to these goods have been established. Resolution No. 1958 of December 31, 2019. In order to implement a state information system for monitoring the circulation of goods subject to mandatory labeling with identification means.

January 8, 2020, Trade regulation. Consumer rights Protection The procedure for labeling light industry goods with identification means and the specifics of implementing an information monitoring system for these goods have been established. Resolution No. 1956 of December 31, 2019. In order to implement a state information system for monitoring the circulation of goods subject to mandatory labeling with identification means.

January 8, 2020, Trade regulation. Consumer rights Protection The procedure for marking cameras, photographic flashes and flash lamps with identification means and the specifics of implementing an information monitoring system for photographic products have been established Resolution of December 31, 2019 No. 1953. In order to implement a state information system for monitoring the circulation of goods subject to mandatory labeling with identification means.

January 6, 2020, Organization of the healthcare system. Health insurance More than 95 billion rubles will be allocated to the constituent entities of the Federation for the construction of healthcare facilities Order of December 31, 2019 No. 3265-r. To improve accessibility and quality medical care in the constituent entities of the Federation, targeted distribution of subsidies for construction located in the regional and municipal property healthcare facilities within the framework of the implementation of the state program “Health Development” and the national project “Healthcare”.

January 6, 2020, System of state control and supervision Order established state registration attractions Resolution of December 30, 2019 No. 1939. The Rules for State Registration of Attractions have been approved, including the rules for renewal of registration, temporary registration at the location of a previously registered attraction, suspension, termination of registration, issuance of a duplicate certificate of state registration of an attraction, issuance of a state registration plate for an attraction to replace a lost or unusable one, issuance certificates of completed registration actions in relation to the attraction.

January 4, 2020, National and intersectoral strategic planning documents The implementation plan for the Spatial Development Strategy for the period until 2025 was approved Order No. 3227-r dated December 27, 2019. The implementation plan for the Spatial Development Strategy for the period until 2025 is aimed at the effective organization of economic space in Russia through the formation and development of promising centers of economic growth and unlocking economic potential various types territories, development of human capital.

January 4, 2020, Business environment. Development of competition A procedure has been established for providing subsidies to stimulate demand and increase the competitiveness of Russian industrial products Resolution of December 27, 2019 No. 1908. State support will increase the demand for Russian industrial products by providing the lessee with preferential conditions under leasing agreements for industrial products.

January 4, 2020, Environmental safety. Waste management The national action plan for the first stage of adaptation to climate change for the period until 2022 has been approved Order No. 3183-r dated December 25, 2019. The approved national plan is the first stage of measures to adapt the economy and population to climate change and includes institutional, organizational and methodological measures aimed at developing government approaches to adaptation to climate change.

January 4, 2020 , Fisheries, aquaculture, fish processing The procedure for providing subsidies for the construction of fishing fleet vessels has been established Resolution of December 27, 2019 No. 1917. The decisions made will make it possible to update the fishing fleet, provide it with high-tech vessels, and improve the quality level, safety, environmental friendliness and efficiency of the extraction of aquatic biological resources.

January 3, 2020, National Project “Education” The procedure for providing grants for the implementation of modernization measures has been established vocational education in universities Resolution of December 27, 2019 No. 1876. The decisions made will create legal basis for the implementation of activities within the framework of the federal project “Young Professionals” of the national project “Education”.

January 3, 2020, Secondary school A procedure has been established for providing grants to students who have demonstrated high achievements in the field of mathematics, computer science and digital technologies Resolution of December 27, 2019 No. 1873. The decision made will provide additional support for young people who have demonstrated outstanding abilities in studying educational subjects that are important for the development of the digital economy.

January 3, 2020, Requirements for the activities of industrial technology parks have been established Resolution of December 27, 2019 No. 1863. Requirements have been established for the parameters of the industrial, technological and transport infrastructure of industrial technology parks, as well as the specifics of the activities of their management companies in order to provide them with state support from the federal or regional budgets.

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