Open AccessBudget expenditures:selective efficiency assessment
Author(s) -
Светлана Фрумина
Publication year - 2021
Publication title -
sibirskaâ finansovaâ škola
Language(s) - English
Resource type - Journals
ISSN - 1993-4386
DOI - 10.34020/1993-4386-2021-4-141-147
Subject(s) - subsidy , christian ministry , agency (philosophy) , public economics , business , federal budget , russian federation , finance , economics , accounting , economic policy , political science , fiscal year , law , philosophy , market economy , epistemology
The subject of the research is the financial resources allocated from the federal budget in the form of subsidies. The purpose of the article is to assess the effectiveness of funds allocated from the federal budget in the form of subsidies; criterion - compliance of the purpose of granting a subsidy with the name of the CWR, the results of providing funds for the same type of subsidies and recipients of subsidies. The article discusses the criteria for assessing the effectiveness of budgetary expenditures to support legal entities; the effectiveness of budget expenditures was assessed using the example of the Ministry of Industry and Trade of the Russian Federation, the Federal Agency for Air Transport, etc. When writing the article, the methods of comparative analysis, induction and deduction were used. Based on the results of the analysis, the author formulated conclusions related to the need to increase the efficiency of spending budget funds to support legal entities and to agree on the wording of the effectiveness of the allocation of subsidies in different documents.