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Quality of the budget process in the municipal formations: regional experience of estimation

Istomina N.A. PhD in Economics, associate professor of department “State and Municipal Finance”, Ural State Economic University ( n_istomina_usue@mail.ru )

Journal: Regional Economics: Theory and Practice, #8, 2012

Characteristics of the main indicators that were used in the evaluation of the budget at the local level in the Yamalo-Nenets district are made; the results and the direction of their practical use are analyzed and considered.


Reservation of budgetary resources in the results-oriented budgeting system

Istomina N.A. Ural State University of Economics, Yekaterinburg, Russian Federation ( n_istomina_usue@mail.ru )

Journal: Financial Analytics: Science and Experience, #33, 2014

The article presents the results of the study on the need of financial reserves for implementation of result-based budgeting. The author describes the main types of reserves (reserve of budget, program reserve and reserve of facilities), the influence of the time factor, as well as the problems associated with the formation of reserves at the level of the budget.


On the budget reallocation and its role in social and economic development of the regions

Istomina N.A. PhD in Economics, Associate Professor, Department “ State and Municipal Finance”, the Ural State Economic University ( n_istomina_usue@mail.ru )

Journal: Finance and Credit, #11, 2013

In the article the content of concept «budgetary redistribution» is presented and its types are described: inter-branch redistribution, inter-territorial redistribution and redistribution between categories of the population. The objects and the purposes of each type of redistribution are allocated; features of redistribution at the level of regional budgets are specified.


Reallocation of budgetary resources in the system of result-based budgeting

Istomina N.A. Ural State University of Economics, Yekaterinburg, Russian Federation ( n_istomina_usue@mail.ru )

Journal: Financial Analytics: Science and Experience, #27, 2014

The article describes the different ways of budget transfers that are specific to the system of result -based budgeting. The author considers the necessity of each option, the probability of application and potential problems. The paper provides the list of the essential conditions that must be taken into account in the process of budget transfers.


Result-oriented budgeting: specifics and problems of implementation at various stages of budgetary process

Istomina N.A. Ural State University of Economics, Yekaterinburg, Russian Federation ( n_istomina_usue@mail.ru )

Journal: Financial Analytics: Science and Experience, #28, 2014

The article examines the salient features of the concept of results-based budgeting (results-based method) at different stages of the budget process. The author emphasizes the most important issues associated with each of the stages and also describes the best practices that are intended to improve the quality of the results-based budgeting.


Budget signs: content and features of manifestation at the level of regional budgets

Istomina N.A. PhD in Economics, Associate Professor, Department “State and Municipal Finance”, theUral State University of Economics ( n_istomina_usue@mail.ru )

Journal: Finance and Credit, #14, 2013

In the article the author's position about of budget signs is presented. It is offered to consider five signs of the budget: economic, organizational, normative, material, regulating. The content of each sign and features of its manifestation at the level of the regional budgets in Russian Federation are presented.


Competition for budgets in the concept of performance-based budgeting

Istomina N.A. Ural State University of Economics, Yekaterinburg, Russian Federation ( n_istomina_usue@mail.ru )

Journal: Financial Analytics: Science and Experience, #29, 2014

The article considers the results of a study on competition for funds as a part of a performance-based budgeting system. The author considers the issue of the need for competition and studies its elements, which are relevant to the concept of performance-based budgeting, as well as the limitations and subjects, which stimulate the competition and the specifics of the competition between the State (municipal) and private institutions.


Modern practice and problems in regulation of indicators of efficiency of expenses for local budgets

Istomina N.A. PhD in Economics, associate professor of department “State and Municipal Finance”, Ural State Economic University ( n_istomina_usue@mail.ru )

Journal: Financial Analytics: Science and Experience, #12, 2012

Ensuring the effective use of budgetary funds is the major problem of budgetary policy. The experience of Sverdlovsk area on a regulation of indicators of efficiency of expenses in the local budgets is considered, lacks of this practice are defined and their possible influence on social and economic situation in municipal unions is considered.


Subsidies as form of intergovernmental transfers: nature, types and impact on the socio-economic development of the regions

Istomina N.A. PhD in Economics, Associate Professor, Department "State and Municipal Finance", the Ural State Economic University ( n_istomina_usue@mail.ru )

Journal: Finance and Credit, #16, 2013

In the article the theoretical positions, describing a form of intergovernmental fiscal transfers and subsidies are presented. Essence of concept "grant", offered signs of classifying grants is shown. Reviewed types of subsidies on focus, the share of the constituent entity of the Federation, on the duration of beneficial impacts, on the number of territories are considered.


Planning income of the unitary enterprises in the territory's budget

Istomina N.A. associate professor of the chair of finances, monetary circulation and credit, The Ural state university of economy ( istomina@usue.ru )

Journal: Regional Economics: Theory and Practice, #9, 2010

We investigate the current practice of planning income in regional and local budgets from the activities of unitary enterprises. The object of study is the Sverdlovsk region. We consider a system of planning contributions from net income of unitary enterprises of the regional level and municipal level (for specific municipalities). Identified key features of relationship authority and control and unitary enterprises.


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