Стратегия социально-экономического развития муниципалитета как фактор финансовой устойчивости местного бюджета (на примере Тунгокоченского муниципального округа)

Abstract

The article is devoted to the study of the influence of socio-economic development strategies of municipalities of the Transbaikal Territory on the financial sustainability of local budgets. The legislative and practical foundations of strategic planning at the municipal level currently in force in Russia have revealed a sufficient number of problems, both in theory and in planning practice. The application of these principles in practice indicates that the development of strategic planning documents often does not lead to the achievement of the strategic goals laid down in them. Due to the fact that at various levels of government, considerable attention is paid to the development of strategies for the socio-economic development of both the country as a whole and each individual municipality, the issue of supplementing the strategic planning system at the municipal level is relevant. The object of the study is the strategy of socio-economic development of municipalities. The subject of the study is the influence of the socio-economic development strategy of the municipality on its budgetary sustainability. The purpose of the study is to analyze the indicators of municipal budget sustainability and substantiate the need for their compliance with the socio-economic development strategies developed in municipalities. The main objectives of the study are to identify the correspondence between the strategy of socio-economic development and the budget policy of the municipality, and to develop a model of the influence of the socio-economic strategy on the indicators of financial sustainability of the municipal budget. The study of the strategic municipal planning system revealed a lack of relationship between the socio-economic strategy and the municipal budget. The conclusions are substantiated that the strategies for the socio-economic development of municipalities developed by local governments should have as their goal not only improving the quality and standard of living of its population, increasing the attractiveness of the territory, etc., but also the financial sustainability of the local budget, which is one from sources of financing activities included in the development strategy.