Финансирование капитальных вложений бюджетными и автономными учреждениями: современные тенденции

Abstract

The article deals with the features of regulation of financing of capital investments by budgetary and autonomous institutions. After the reform of the system of state and municipal institutions (2011-2013), the budget and autonomous institutions were given a special financial and legal status. The procedure for capital investment has changed many times in recent years. In the article the tendencies of changing the legislation in this sphere in recent years are considered. A transitional period was established within three years after the reform of the system of state and municipal institutions, during which public authorities could independently determine the form of capital investment by subordinated budgetary and autonomous institutions. Institutions could make capital investments in the manner determined for the recipients of budgetary funds in 2011 and 2012, as well as receive subsidies or be vested with the powers of the state customer (in 2013). Since 2014, two forms of capital investment have been established at the federal level (subsidies and budget investments). In the article two existing forms of capital investments are considered, their comparative analysis is carried out. In accordance with the current legislation, subsidies for capital investments are made for the purpose of creating fixed assets for the needs of budgetary and autonomous institutions. The institution in this case does not become a participant in the budgetary process. Budgetary investments are provided for the purpose of creating an object for the needs of public institutions or public (municipal) authorities. The institution in this case acts on behalf of the public (municipal) authority. The conclusion is made about the expediency of the existence of two forms of financing capital investments. The possible areas of granting budgetary investments to state and municipal institutions are considered.