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Financial Analytics: Science and Experience
 

Management of budgetary spending in the constituent entities of the Russian Federation: The concept and criteria for quality assessment

Vol. 9, Iss. 36, SEPTEMBER 2016

PDF  Article PDF Version

Received: 25 July 2016

Received in revised form: 8 August 2016

Accepted: 8 September 2016

Available online: 29 September 2016

Subject Heading: MONITORING OF ECONOMIC PROCESSES

JEL Classification: H50, H60, H72, H77

Pages: 28-38

Balynin I.V. Financial University under Government of Russian Federation, Moscow, Russian Federation
igorbalynin@mail.ru

Importance Having examined scientific publications on defining the quality and its substance, I pointed out general, philosophical, legal, marketing, economic, mathematical and systems approaches, which served as a framework to identify the quality properties concerning the management of budgetary spending in the constituent entities of the Russian Federation under the current socio-economic conditions.
Methods The research involves methods of theoretical analysis, scientific review, comparison and synthesis.
Results The article underlines properties of the budgetary expenditure management quality in the constituent entities of the Federation, indicia for purposes of quality assessment, whether it be high, appropriate and low. I also found criteria and parameters to assess the quality reflecting how budgetary expenditures of the constituent entities of the Federation are managed, and mentioned advisable indicators and assessment method.
Conclusions and Relevance In the current conditions, it is necessary to update the methodology for managing budgetary spending of the constituent entities of the Federation in line with new socio-economic challenges. The assessment should be guided with specific indicators and parameters that provide the most comprehensive description of the management quality. The findings have a practical significance since they can be used by governmental authorities to take respective decisions and subsequently modernize the management of public-private structures' budgets. They can prove useful for students and teachers for educational purposes at higher schools and vocational training institutions.

Keywords: budgetary spending, management, quality, assessment, criteria, parameters

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