Yashin K.S.Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation evp99@mail.ru
Importance At present, Russia has created all necessary conditions for the transition to a qualitatively higher level of the State and municipal finance management that meets generally accepted principles and international standards. In these circumstances, the responsibility for choosing the most effective means of public spending increases significantly. The study of budgetary institutions' performance improvement on the basis of assessing the effectiveness of budget expenditures becomes relevant. Objectives The paper aims at improving the methodology and practical tools for assessing the budget management effectiveness on the case of cultural establishment (libraries). The object of the study is budget expenditures in the "Culture" section. The subject of the article encompasses financing mechanisms, tools of budgetary regulation and financial control over the budget expenditure for libraries from a position of targeted and effective expenditure of budgetary funds. Methods Using the methods of economic and system analysis and mathematical statistics, we have explored the problems of assessing budget expenditures effectiveness on the basis of an integral indicator that takes into account the main aspects of production and financial activities of cultural establishments. The paper substantiates an evaluation system of performance and budget indicators for budgetary institutions, which enables to implement the principle of building a budget system based on effective use of budgetary funds. Results We have developed a method to assess budget management effectiveness on the case of cultural establishments (libraries) based on comprehensive assessment of standard indicators of efficiency, production, and budget estimates. On the basis of assessing budget expenditures' effectiveness, we have developed a method of determining the amount of additional budgetary appropriations allocated to cultural establishments. Conclusions and Relevance The proposed method allows performing a comparative analysis of budgetary cultural establishments according to the degree of budget expenditures effectiveness, and also can be used to select a type of a budget-funded institution during the transition to new forms of functioning.
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