XII Международная студенческая научная конференция Студенческий научный форум - 2020

Introduction of the programme budget has gained increased importance in the current period, as the difficulties associated with the formation of the revenue part of the budget encourage the search for innovations in the construction of the budget available in world practice. In this regard, the programme budget represents one of the best practices in achieving effective fiscal policy. The transition to programmatic budgeting makes it possible to increase the transparency and efficiency of public expenditures, to concentrate all the tools available to the State for the development of the economy within the framework of state programs. The basis for the development of state programs of the Russian Federation is their list, which was approved by the Order of the Government of the Russian Federation of November 11, 2010 № 1950-r. The state program is a system of measures (linked by tasks, terms of implementation and resources) and instruments of State policy, which ensure the achievement of priorities and goals of State policy in the field of social and economic development and security within the framework of key State functions. The state program includes subprogrammes and (or) federal targeted programs, departmental targeted programs and (or) main activities, as well as activities. Programs can be complex and large-scale, so they are divided into subprogrammes that are aimed at solving already specific tasks under the state program. If federal targeted programs are not implemented as the state program is implemented, only subprogrammes remain in the content of the state program. Despite all the logic of the construction of the state program, the issues of diversity of use of instruments at different levels of its implementation - federal, regional and municipal - remained unaccounted for. The executive body responsible for the development and implementation of the state program is determined by the Government of the Russian Federation. The development of the draft state program by the responsible executor is carried out jointly with the co-executor. At the same time, in the process of project preparation and adjustment, the directions of implementation and composition of co-performers can be changed and clarified, if it is necessary to achieve the goals of the state program during the implementation of measures. The subprogramme is an integral part of the program, comprising work aimed at achieving the strategic result of the agency's programme activities. The state program is a tool for improving the efficiency of public expenditures and achieving the objectives of the country 's long-term development strategy. First of all, the program is aimed at solving important strategic tasks, so the number of state programs should be small. In accordance with the order of the Government, 42 programs have been established and approved. The Ministry of Economic Development of the Russian Federation and the Ministry of Finance are engaged in the stage of formation and implementation of the list of state programs. The second stage includes approval of the compiled list of state programs, which is carried out by the Government of the Russian Federation. The last stage is the development of a state program based on the approved list of state programs.

It is possible to highlight general principles of development and implementation of state programs:

∙ the state program is based on clearly defined long-term social and economic development objectives and indicators for their achievement;

∙ the executive branch is responsible for the implementation and achievement of the final results of the state program;

∙ the results of the state program on the satisfaction of the needs of external consumers and the volume and quality of public services are established;

∙ government programs include all areas of the executive branch and, consequently, allocate most of the budgetary allocations and other resources available to the executive branch;

∙ Executive authorities should be empowered to manage public programs, which are necessary and sufficient to achieve the goals and objectives of the programs;

∙ The impact and effectiveness of public programs should be continuously assessed. The state program shall contain:

∙the passport of the program;

∙ responsible co-executing the program;

∙ programme of subprogrammes;

∙ programme-specific tools;

∙ aims and objectives of the program;

∙ program targets and indicators;

∙ phases and timing of the program;

∙ programme budget allocations;

∙ expected results of the program.

According to the priorities of the state policy, the goals of the state program are formed, which, in the end, should reflect the final results of the agencies. The goal, in turn, is broken down into objectives that contribute to its achievement and determine the outcome of the activities. The target program is a specially designed set of measures, built in a certain sequence and agreed on by time, resources and performers, aimed at achieving the goal and goal. For a long period of time, the mechanism for forming federal targeted programs has been worked out, but the implementation of this mechanism at the sectoral and interregional levels still has a number of problems. In this connection, the Government of the Russian Federation has decided to include them as separate elements of state programs, while the remaining areas should be in the form of subprogrammes.

The average amount of allocated budget allocations for one federal target program is 18.7 billion rubles in 2012, 20.2 billion rubles in 2013, 20.4 billion rubles in 2014 and 22.25 billion rubles in 2015. Departmental target programs (VCP) are a software-targeted planning tool that are used to achieve the goals and objectives of a particular industry. The RCPs are linked to the medium-term budget planning cycle and are developed for a period of not more than three years. It is worth noting that, so far, during the transition to the programme budget, departmental target programs have not been fully used. They were originally created to streamline the spending obligations of the federal budget. In fact, when developing departmental targeted programs, they are used to argue for additional budget expenditures. According to the Concept of Reforming the Budget Process in the Russian Federation in 2004-2006, it is the departmental targeted programmes that are considered as the main mechanism for applying the program-targeted method to expenditures currently planned according to the estimated principle. At this stage, there is no clear hierarchy of targeted programmes and activities included in the state program. In the definition that is specified in the Decree, the state program includes only federal targeted programs and subprogrammes in the form of departmental targeted programs. In addition, regional and regional targeted programmes and municipal targeted programmes are allocated, for which there are separate methodologies for the development and implementation of programs. In this case, the difficulty is to put all the diversity of sectoral management and specificity into a single scheme that would still link federal and regional programs. It is necessary to clearly structure the system of state programs in order to specify where the regional target program belongs, what is the regional target program and why it is used, to determine where the municipal target program is located. If the regional and regional program are the same, highlight one name and determine in which substructure this type of program is located. Of course, there are still a number of unresolved problems that arise both during the formation of the state program and during its implementation, but there are also significant positive changes that have begun to manifest themselves during the transition to the program and target budget.

Thus, state programs are an effective tool for the implementation of State social and economic policy, which allows for the concentration of resources within the specified time frame in order to achieve specific goals. At the same time, the improvement of the impact of these programs depends to a large extent on the establishment of a single management mechanism, from the federal to the municipal levels, which would allow them to be implemented.