METHODOLOGY OF BUDGET PLANNING FOR THE PROVISION OF SERVICES IN THE FIELD OF EDUCATION
https://doi.org/10.18184/2079-4665.2016.7.4.190.193
Abstract
The article presents the methodological approaches to the planning of budget expenditures for the provision of services in the field of general education. The review of existing methods of budget planning of budget expenditures, including regulatory and program-target method of budget planning in the field of general education expenses. The article is focused on the practical use of budget planning methods, evaluated the positive and negative consequences of their use.
The aim of the article is to solve scientific and practical task of improving the efficiency of budget spending on general education.
Results. The authors found that the conditions necessary to optimize budget spending for social purposes to the preferred state is encouraging recipients of budget funds to a more economical and efficient use of them.
Conclusions and Relevance. The study conclusions are made about the need to clarify the methodology of planning of budget expenditures in the field of general education, which allows for improving the quality of educational services and contributes to solving the problem of the adequacy of the level of budgetary financing of the general education sector.
About the Authors
E. B. Krylova
Moscow University for the Humanities
Russian Federation
5, Yunosti st., Moscow, 111395
Russian Federation
5, Yunosti st., Moscow, 111395
N. A. Smirnova
Moscow University for the Humanities
Russian Federation
5, Yunosti st., Moscow, 111395
Russian Federation
5, Yunosti st., Moscow, 111395
M. V. Belyaeva
Finance University under the Government of the Russian Federation
Russian Federation
49, Leningradsky avenue, Moscow, 125993
Russian Federation
49, Leningradsky avenue, Moscow, 125993
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Review
For citations:
Krylova E.B., Smirnova N.A., Belyaeva M.V. METHODOLOGY OF BUDGET PLANNING FOR THE PROVISION OF SERVICES IN THE FIELD OF EDUCATION. MIR (Modernization. Innovation. Research). 2016;7(4(28)):190-193. (In Russ.) https://doi.org/10.18184/2079-4665.2016.7.4.190.193
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