Irina B. MAKEEVASaint-Petersburg State Economic University (SPbSEU), St. Petersburg, Russian Federation makeeva_ir@mail.ru ORCID id: not available
Subject. This article discusses the issues of efficiency and effectiveness of spending budget funds on investments. Objectives. The article aims to assess the execution of expenses under the targeted investment programme of the constituent entity of the Russian Federation. Methods. To study the problems of implementing the targeted investment programme, published scientific publications and budget data of the Leningrad Oblast were studied. Results. The article presents the results of the analysis of the practice of execution of budget funds for capital investments in State and municipal property. As a way to improve the efficiency of the relevant processes, the article proposes the application of the considered practice of the Leningrad Oblast to create a reserve of funds for financial support of expenses on the objects of the targeted investment programme. Conclusions. In 2023, in the face of sanctions pressure, the volume of budget allocations for the targeted investment programme decreased.
Tarakanova I.V. [Quantitative estimates of the impact of budget investments on economic growth]. Ekonomika. Nalogi. Pravo = Economy. Taxes. Law, 2022, vol. 15, no. 4, pp. 107–115. (In Russ.) URL: Link
Pluzhnikova T.V. [External state financial control of investments in non-financial assets]. Upravlencheskii uchet = Management Accounting, 2024, no. 2, pp. 133–140. (In Russ.)
Mindiyarova A.S., Pimkina T.I. [Evaluation of the effectiveness of budget investments, problems and trends of their development]. Upravlencheskii uchet = Management Accounting, 2023, no. 4, pp. 137–144. (In Russ.)
Fidarova L.M., Mardeyan N.A. [Budget investment management]. Ekonomika i upravlenie: problemy, resheniya, 2021, vol. 4, no. 10, pp. 102–110. (In Russ.)
Sirota V.V. [New approaches to the management of unfinished capital construction projects within the framework of the transformation of the federal targeted investment program]. Gosudarstvennaya sluzhba = Public Administration, 2024, vol. 26, no. 1, pp. 53–61. (In Russ.)
Seryakov M.S., Kulikov V.B., Abramova O.G. [Transformation of the capital investment management system within the framework of the Federal targeted investment program and the integrated state program of the Russian Federation "Construction"]. Ekonomika i biznes: teoriya i praktika = Economy and Business: Theory and Practice, 2024, no. 4-3, pp. 58–64. URL: Link (In Russ.)
Sheikhova M.S., Safonova S.G., Breusova E.A., Orlova E.P. [Investment policy: trends, features and prospects of implementation at the present stage of the functioning of the Russian economy]. Moskovskii ekonomicheskii zhurnal, 2022, no. 3, pp. 279–291. (In Russ.) URL: Link
Shash N.N., Krasheninnikov Yu.S. [Budget investments in the context of infrastructural development of the Russian Federation: main problems and trends]. Mezhdunarodnyi nauchnyi zhurnal, 2022, no. 2, pp. 86–94. (In Russ.)
Kosov M.E. [Forms of budget investments and their efficiency enhancement]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2019, vol. 18, iss. 1, pp. 83–95. (In Russ.) URL: Link
Zolotareva A.B. [Problems and ways of improving the legal regulation of public investments in Russia]. Finansovyi zhurnal = Financial Journal, 2023, vol. 15, no. 4, pp. 8–26. URL: Link (In Russ.)