employee
Sochi, Krasnodar, Russian Federation
Perm State National Research University
Perm State Agro-Technological University named after Academician D.N. Pryanishnikov
Sochi State University
Perm', Perm, Russian Federation
employee
Sochi, Krasnodar, Russian Federation
Object. The article considers problems of formation and regulation of the expenditure of the state budget. The subject of analysis: dynamics of the major indicators of the budgets of 2015-2017. The subject of the study. The article deals with conditions and factors affecting the formation of budget expenditures in the current conditions in the context of the more General problems of budget planning. Goal: to identify ways of overcoming the problems of forming and management of budget expenditures because of unfavorable conditions and factors (slow economic growth, sanctions and other reasons).The hypothesis of the study. The efficiency of solving modern problems of formation and management of budget expenditures is determined by the identification and use of measures for budget planning. Methodology. The methodological basis of the article is a set of methods for the study of the theory and practice of budget planning and formation of budget expenditures at the property. Results. The results, reflecting the characteristics of the dynamics of the main parameters of the budgets, identified key problems affecting the quality of the formation costs. Proposed measures to balance the budgets of subjects of the Russian Federation through the optimization of processes of formation of their expenses. Conclusions. The main problem is the lost revenue, is the adaptation of methods of forming the budget expenses to the prevailing economic and financial conditions. The acceleration of this process and enhancing its effectiveness requires the development of internal systems for the formation of budget revenues, reduce to an acceptable level by their dependence on external factors and improve the administration of budget expenditures, providing timely and targeted use of them in full. The scope of the results. The results of research on the topic of the article can be used by practitioners in the process of developing regional budgets and the formation of their expenditure commitments for writing scientific papers and in the educational process. Limitations and directions for future research. Limitations, future research on the topic of the article is the lack of openness and transparency of the budget process, especially at the level of local budgets. Promising areas of research in the area of budget planning are topics related to the formation of budget revenues, diversification in modern conditions.
budget expenditures, budget planning, budget deficits, balance budgets, budget system.
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