Allocation Of Budget Funds Research Articles

ON THE ISSUE OF EFFICIENT USE OF MONEY FROM THE ROAD FUND FOR MEASURES TO INCREASE THE LEVEL OF ROAD TRAFFIC SAFETY

A review of modern financial regulations regulating the allocation of budget funds for road safety measures made. An analysis of the distribution of funding and the filling of the road fund over a four-year period made. Identified inconsistencies in financing tasks related to increasing traffic safety. It established that 5% of the fund's budget or 1.63 billion hryvnias are the guaranteed allocations for road safety as of 2018. The main manager of these funds is the State Agency for Reconstruction and Development of Infrastructure of Ukraine (formerly - Ukravtodor). This institution distributes and approves allocations for traffic safety according to applications (budget requests for subvention) formed by the regions, which contain justification, physical and financial indicators that correspond to existing state regulations and departmental regulations of the specified institution. Proposals for harmonization are provided legislation. It concluded that one of the main causes of accidents is the low level of investment in improving the level of traffic safety. The need to develop a detailed, systematized description of social relations arising in the field of traffic safety, which are the object of normative and legal regulation by the state, has been identified.

Strategic Management and Planning for Health Care Organizations in Georgia

Background: In order to better adapt to the constantly changing global environment, the main priority of the healthcare system is the stable functioning of the hospital sector, for which it is necessary to execute efficient strategic management processes. The purpose of the research is to study the barriers to effective implementation of strategic plans in hospitals in Tbilisi (Georgia). Methods: As part of the quantitative research, a survey of 23 top managers of 10 large hospitals was conducted. Research results: None of the hospitals employed external consultants for strategic planning. A small number of hospitals attended strategic planning training (13%), only one hospital had a strategic planning committee (4.3%), the majority of hospitals (87%) had a documented strategic plan; Strategic planning was primarily engaged by the management board (69.6%), with doctors participating to a lesser extent (30.4%). Only one-third (34.8%) of hospitals develop their budget according to the strategic plan. Resources (43.5%) and allocation of budget funds (47.8%) are not done in accordance with the goals of the strategic plan. The majority of hospitals are less likely to compare the results of the evaluation of goal achievement indicators with those of other hospitals (52.2%), Only a few of them report the values of actions taken to accomplish the strategic plan's goals to the hospital (43.5%), Most of the hospitals rarely do benchmarking of other hospitals' goal-achieving measures (78.3%). Discussion, Conclusion: Only a small number of hospitals have a strategic management process that as a consequence affects their success in the healthcare market. Due to inappropriate competence, physicians’ strategic planning skills are low. It is reasonable for the state to impose a requirement that the hospitals must produce a written strategic plan and employ a strategic management manager. It is essential to provide educational training on hospital strategic management processes.

Узгодженість формування та використання коштів місцевих бюджетів України з соціальними цілями повоєнного відновлення.

The results of reforming the system of interbudgetary relations in Ukraine are studied in terms of the degree of local self-government participation in solving regional development problems. Normative and legal acts, which introduced changes in the functioning of administrations in wartime and changed the procedure for budget planning and reporting, are singled out. The paper offers options for dividing the country into functional types of territories to stimulate their direct financing. Emphasis is placed on the established norm regarding the mandatory preparation of a development strategy for each community. Attention is focused on the need to strengthen interstate partnership in the process of post-war reconstruction of the country and the implementation of European experience in the legislative regulation of regional development. The possibility of applying the European concept «S3» in Ukraine as a policy of determining priorities for the development of regions on the basis of smart specialization is outlined. The changes in the sources of revenues to the local budgets of Ukraine and the directions of their use for the purposes of post-war reconstruction are clearly presented and substantiated. Incomes and expenditures of local budgets for 2018—2022 have been analyzed. The interbudgetary transfer line items are singled out with the provision of proposals for the implementation of the system of vertical-horizontal equalization of communities’ capacity. The community sector’s levers of influence on the processes of local budget funds allocation in order to strengthen social ties and increase the social capital of territorial communities are determined. An assessment of changes in the structure of local budgets’ own revenues and in the composition of financed programs is carried out. Subsidization trends have been systematized and the subsidy level of community budgets has been determined. The advantages of the carried out budget decentralization reform and its next steps are argued. Proposals for measures to improve the communication policy in relations between state authorities, local self-government bodies and territorial communities are provided.

Внутренний финансовый контроль в учреждениях здравоохранения РФ

Nowadays, high-quality management of the activities of any economic entity is impossible without an effective system of internal financial control, the purpose of which is to increase the efficiency of the organization, evaluate the effectiveness of managers, identify and prevent adverse risks, reduce unproductive costs. It was found that the transformations of the healthcare system of the Russian Federation did not eliminate the uneven availability and insufficiently high quality of medical services to the population, the weak degree of responsibility of the authorities for the health of the nation, insufficient resource provision and slow development of the infrastructure of medical institutions. The assessment of the material and technical base was carried out, the provision of domestic healthcare with human resources was considered, the dynamics of the volume and structure of the financing system of medical institutions were analyzed, and the impact of the results of the activities of healthcare institutions on the health indicators of the population of the Russian Federation was analyzed. Promising directions for the formation of internal financial control of expenses of medical institutions using a risk-based approach, ensuring financing of healthcare through the introduction of various market instruments, attracting private business to the provision of medical services to the population are systematized and characterized in a meaningful way. The organization of medical care and public health protection is traditionally carried out by state bodies, however, in order to improve the quality and accessibility of medical services by wide segments of the population in any region of Russia and the introduction of a market mechanism of competition in the allocation of budget funds, public-private partnership in this social sphere is allowed. The participation of private commercial institutions in healthcare should take place under the effective financial control of society and government agencies.

IMPLEMENTATION OF THE PRINCIPLES OF EDUCATIONAL PLANNING IN MADRASAH IBTIDAIYAH

<p><span style="line-height: 115%; font-family: 'Cambria','serif'; font-size: 12pt; mso-ascii-theme-font: major-latin; mso-fareast-font-family: 'Palatino Linotype'; mso-hansi-theme-font: major-latin; mso-bidi-font-family: 'Palatino Linotype'; mso-ansi-language: IN; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="IN">This study aims to describe the application of Islamic education planning principles in Madrasah Ibtidaiyah. The background of this research is located at MIN 11 Bireuen. This study uses a qualitative approach with a descriptive method. Obtaining data using observation techniques in the form of observing managerial activities in the madrasa, interviews with informants including the head of the madrasa and deputy head of the madrasa, as well as document studies to strengthen the completeness of the validity of the data relevant to the research theme. The data analysis of this research uses data reduction (sorting) techniques, data presentation, to verification and drawing conclusions. The results of this study concluded that educational planning at MIN 11 Bireuen was carried out well according to the principles of educational planning. This is indicated by the implementation of annual meetings that formulate educational concepts and programs for the allocation of budget funds for certain period activities (madrasah program planning team), procurement of learning facilities (by presenting the head of the Ministry of Religion of the Asahan Regency), and establishing internal madrasa policies through collaboration with agencies or institutions related institutions</span>.</p>

The Application of Educational Planning Principles in MI/SD

This study aims to describe the application of Islamic education planning principles in MI/SD. The background of this research is located at MIS Qur'an Kisaran Jalan Jahe, Environment IV Sentang Village, Kota Kisaran Timur District, Asahan Regency. This study uses a qualitative approach with a descriptive method. Obtaining data using observation techniques in the form of observing managerial activities in the madrasa, interviews with informants including the head of the madrasa and deputy head of the madrasa, as well as document studies to strengthen the completeness of the validity of the data relevant to the research theme. The data analysis of this research uses data reduction (sorting) techniques, data presentation, to verification and drawing conclusions. The results of this study concluded that educational planning at MIS Qur'an Kisaran was carried out well according to the principles of educational planning. This is indicated by the implementation of annual meetings that formulate educational concepts and programs for the allocation of budget funds for certain period activities (madrasah program planning team), procurement of learning facilities (by presenting the head of the Ministry of Religion of the Asahan Regency), and establishing internal madrasa policies through collaboration with agencies or institutions. related institutions.

Evaluation Criteria and Algorithm for Calculating the Environmental Quality Index of Rural Areas

In the context of the implementation of the state program for the integrated development of rural areas, the issue of assessing the quality of the environment of rural areas remains particularly relevant in order to determine priority areas of development and allocation of budget funds. Until now, there was no such methodology, at the same time there was a methodology for assessing the quality of the urban environment, which is not applicable in rural territories, since it does not take into account the specifics of their development. The article presents a methodology for calculating the quality of rural areas. The authors emphasize in their research the relevance of the development of this methodology, as it will allow to assess the quality of rural areas and on its basis to propose directions for improving the policy of state regulation within the framework of existing regulatory legal acts. The authors identified the key areas of rural environment development, 11 assessment groups and the assessment is carried out by 30 indicators for each object of assessment. A point system has been developed for the transition from absolute values of indicators by indicators to a single calculation system. As part of the assessment, integral indices are also formed that allow assessing the quality of the environment at the level of the whole country, individual regions, municipalities and settlements. At each level of assessment, it is possible to identify key areas of improvement, work in which will ensure maximum effect for the growth of the quality of the rural environment at various levels of management.

Planning as a basis for effective financial support of public procurement

The article substantiates the importance of planning public procurement, expressed by the legal possibility of solving the assigned tasks in a timely manner by concentrating resources on priority areas. Despite the fact that public procurement planning is designed to ensure effective management at all stages of procurement, including management decisions, insufficient attention is paid to aspects of legal regulation and financial support for procurement planning, which reduces the overall effect in this area. Moreover, public needs in the procurement planning process can be overridden by departmental needs or the private interests of an individual official or a group of individuals. The essence of planning public procurement in Russia is investigated by using the methods of consistency, analysis, synthesis, and the comparative legal method. As a result of the study, the main features that characterize the specifics of planning public procurement have been identified; among them are universality, balance, bureaucracy, and ensuring public interest. Highlighting such basic elements of public procurement planning as goal setting, planning depth, accounting and coordination of public and private interests, adaptation, and discretion allowed to formulate a proposal for implementing prospective procurement planning. At the same time, it was proposed to understand the prospective procurement plan as an independent document, approved after funding (allocation of budget funds), and ensuring the implementation of management decisions within the framework of goal setting and synchronization of public and private interests for the medium and long term. The authors hypothesis was confirmed that prospective procurement planning is aimed at synchronizing public and private interests, integrated into the budget process system, resource supply of the country, or a separate entity.

Devising the policy of funds allocation in the decision-making process under the budget and tax management

This paper reports a seminal study whose relevance and significance are related to strengthening the importance of improving the distribution policy by introducing a model for optimizing the allocation of budget funds in the decision-making process. It has been determined that the potential of life support of the population in a region (PLSP in a region) acts as a tool for examining the resources in the region in terms of their capability to meet the needs of the population of the region in the current period and in the future. Based on the anthropocentric approach, it was determined that the main strategic resource is human potential that possesses a set of characteristics (components), which reflect its physical potential, the potential abilities and knowledge, as well as property potential. The implementation of the PLSP concept in the region has caused an urgent desire to study modern problems related to the budget and tax management of regional development, specifically, the management of budget expenditures at the stage of their allocation using modern means for supporting these processes. The expediency of using models of mathematical programming to determine the effective structure of the budget, taking into consideration the rate of inflation and the use of the methodology for calculating real wages, has been established. The following values for most priority areas of budget financing were calculated: the level of development of social infrastructure (11 %), the level of vocational training (29 %), the level of remuneration and entrepreneurial income (21 %), and the level of social payments to the population (14 %). It has been found that when a new allocation of budget funds is implemented, the value of the achieved level of PLSP development in a region could increase by 9 % compared to 2021. The proposed approach is a permanently important prerequisite for the formation of priority areas of budget financing for the components of PLSP in a region in the process of producing and implementing universal and specific solutions in the field of budget and tax management.

Residents’ Budget Preference, Private Willingness to Pay, and Budget Resource Allocation Satisfaction Based on the Analysis of the Survey Data of J City

As finance is the foundation and important pillar of the national governance system, the participation of residents in the core budget process is vital. Accurately revealing the resident budget preferences is the logical starting point for residents to participate in the budget. Based on more than 1500 resident surveys in City J, the work used the contingent valuation method to measure resident budget preferences. On this basis, the relationship between population heterogeneity and budget preference was analyzed by seemingly unrelated regressions. It was found that the structure of resident budget preferences is consistent with the structure of public expenditure. Residents believed that among budget categories, the expenditures on education, social security, and employment are the highest, and the expenditures on commercial services and finance are the lowest. Attention should be paid to the voice that may be ignored during the allocation of budget funds through the revelation and aggregation of residents’ preferences as the entry point for the aggregation of financial consensus. Besides, the threshold for citizens’ budget participation can be reduced by integrating program budget concepts and deepening the fiscal‐expenditure classification reform.

ЕФЕКТИВНІСТЬ ДІЯЛЬНОСТІ ДЕРЖАВНОГО УПРАВЛІННЯ У БЮДЖЕТНОМУ ПРОЦЕСІ УКРАЇНИ

The article reveals the need to identify the specifics of evaluating the effectiveness of the state administration of the socio-cultural sphere, as well as giving propositions for the improvement of this process. Public administration is a complex system that performs public functions and tasks. The concepts of "public administration" and "efficiency of public administration" are considered. The efficiency of public administration in the context of the budget process is analyzed, taking into account the degree of compliance of the results achieved and the goals and objectives. To achieve this goal, it is necessary to analyze the budget process of the budget program. The main tasks of the Budget Code of Ukraine are to create the necessary conditions for further development of program-targeted method of development in the budget process on the basis of medium-term budget planning, improving public financial control with increasing responsibility of budget participants, strengthening the financial base of local budgets. Local budgets, starting with the drafting of local budgets, use the program-target method in the budget process. One of the components of this is the method of evaluating the effectiveness of the budget program. Evaluating the effectiveness of the budget program is one of the options for an auxiliary tool to control budget expenditures and strengthen the responsibility of managers for spending budget funds. Many countries around the world face the problem of lack of resources and the need for their efficient allocation and use to best meet the needs of the population. In these conditions, it is extremely important to ensure the allocation of budget funds, primarily for the implementation of priority programs, as well as the redistribution of resources that are not used or used inefficiently. The main problem is the lack of a comprehensive and holistic definition of management effectiveness, which fully reveals its essence and the complexity of the assessment requires, which requires the use of new methods of its implementation. The problem of public administration efficiency remains open. The analysis of works allows to identify problems that require additional study and a new stage in research, first of all, a comprehensive, holistic definition of management effectiveness, which fully reveals its essence, lack of a set of common methods for evaluating the effectiveness of management. its implementation.

ESSENCE AND ROLE OF STATE EXPENDITURES IN REGULATING THE DISTRIBUTION OF THE POPULATION’S INCOME

Purpose. The aim of the article is to generalize the theoretical approaches to determining the essence, classification and composition of state expenditures and substantiation of their role and mechanism in regulating the distribution of population income. Methodology of research. The theoretical and methodological basis of the research is the fundamental provisions of financial science, set forth in the works of Ukrainian and foreign scientists on the issues of formation of state expenditures. The following general scientific and special methods were used in the research process: logical analysis, synthesis, theoretical generalization (in the process of distinguishing the concepts of “budget expenditures” and “budget costs”); induction, deduction, abstract and logical (when characterizing the essence of state expenditures, state purchases and social transfers); abstraction, description, comparison (to substantiate the mechanism of influence of state expenditures on improving the financial condition of the population). Findings. It has been established that, in terms of economic essence, “budget expenditures” is a broader concept than “budget costs”, since they, under the conditions of exchange for the necessary value equivalent, can be turned into expenses. It is substantiated that public purchases and social transfers are a type of public expenditure. After all, the essence of public procurement consists in the allocation of budget funds for the purchase of goods and services necessary for the functioning of state and local authorities and the population. Instead, social transfers by their content are a system of monetary or in-kind payments to the population that are not related to their participation in economic activity at the present time or in the past. A graphical interpretation of the mechanism of influence of state expenditures on the improvement of the financial condition of the population is presented. Originality. Approaches to the classification of state expenditures have been improved. According to the method of influence on the financial condition of the population, it is proposed to divide expenses into those that directly improve the financial condition of the population, and those that improve the financial condition of the population through reproductive processes. Practical value. The results of the presented research can be used in the process of forming and implementing financial policy in terms of the use of state expenditures to improve the financial condition of the population. Keywords: state expenditures, state purchases, social transfers, population income distribution.

Tourism potential of Ukraine in the context of geography and current state of German cultural heritage


 
 
 
 The article describes theoretical foundations of the study of tourism potential of the regions of Ukraine in the context of geography and current state of German cultural heritage. The historical preconditions for the formation and development of cultural heritage of German ethnic minority on the territory of the modern Ukraine are studied. Geography of German ethnic minority of the early XX century within the modern territory of Ukraine and geography of ethnic Germans and German cultural heritage in the modern Ukraine are developed. On the basis of a cluster analysis of indicators of the number of preserved objects and the number of former German settlements, groups of regions with high, medium and low potential for the development of ethnic tourism are identified. Odesa, Lviv, Zaporizhzhia, Kyiv and Zhytomyr are the leaders by the number of objects of German cultural heritage among all regions of Ukraine. The group of regions with a medium level of potential for ethnic tourism includes the Autonomous Republic of Crimea, Volyn, Kherson, Ivano-Frankivsk, Mykolaiv, Poltava, Chernivtsi, and Khmelnytskyi regions. Seven main types of preserved objects of German cultural heritage in Ukraine are identified. Sacred objects and public buildings and structures are best represented. The objects of German cultural heritage preserved to this day in the context of the regions of Ukraine are described. It was found that the main obstacles to the development of German ethnic tourism in Ukraine are the destruction of many cultural heritage objects, lack of funding for restoration of these objects, insufficient involvement of objects to tourist routes and low level of their promotion. The main ways to overcome these obstacles are identified: allocation of budget funds for the restoration of objects, attracting private investors, international organizations and German community; development of new tourist routes; marking places with information stands, publishing information materials about objects; digitalization of objects; organization of international conferences, round tables, festivals, etc.
 
 
 

Економічна сутність державного регулювання виробництва продукції сільського господарства

Abstract. Introduction. The article considers the theoretical foundations of the economic essence of state regulation of agricultural production through the direction of the country's agricultural policy for the development of competitive agroindustrial production and the mechanism of state support. Problematic issues concerning the distribution of budget funds to support agricultural production have been identified. The vision of scientists on the economic essence of state regulation and state support is highlighted and generalized. Purpose. The main purpose of the study is the economic essence of state regulation of agricultural production, identification of priority areas for improving the mechanism of state regulation and development of conclusions. Results. The essence and directions of stabilization of agricultural production and increase of efficiency of functioning of the agrarian market in foreign countries considering questions of export and import of agricultural raw materials are resulted. With regard to domestic producers, attention was drawn to the need to take into account the practice of state audit research and the development of science in developing targeted budget programs to support agricultural production, as well as to anticipate the consequences of their implementation and effectiveness. It was also noted that agriculture is one of the most important sectors for Ukraine. Due to its fertile soils, Ukraine is called the "breadbasket of Europe". Today, the system of state regulation, including public finance management, does not fully meet the requirements of the time. Therefore, the formation of a competitive national economy involves a systemic reform of public finance management. At the same time, Ukraine's agricultural policy is to guarantee the country's food security and identify priority development of agro-industrial production. Conclusions were drawn on the effectiveness of support for agricultural production through the objective allocation of budget funds for such purposes, including research in the field of agricultural production taking into account global challenges to food security and climate change. In general, the constituent elements of the economic mechanism of state regulation should create optimal conditions for the development of the agricultural sector as the main one in the economic complex.

The impact of digitalization processes on improving the quality of treasury control

In modern conditions, the Federal Treasury is the most important operator of the largest electronic information, accounting and control system that allows transactions in the field of financial and budgetary activities of the state. This makes it possible to develop qualitatively new approaches to the management of financial resources at the micro level ensuring their distribution and use in accordance with national interests. The article reflects the main problems of treasury control in the Russian Federation and identifies key areas for improving the process of allocation of budget funds using digital technologies.

Formation, consequences and ways of reducing the state debt of Ukraine

Introduction. In the current realities of Ukraine, this problem affects all segments of society. The article reflects the peculiarities of the formation, the main consequences of the debt and the directions of its reduction. The purpose of the paper is to analyze the volume, identify the peculiarities of the formation, highlight the consequences and justify ways to reduce Ukraine's public debt. Results. The study focuses on the importance of public debt and its impact on economic development. It is emphasized that one of the significant problems is the significant cost of. The dynamics of public debt of Ukraine during 2014–2020 is analyzed. According to the results of the analysis, the signs of dynamism, currency comparison, proportionality of external and internal debt are determined. The positive and negative consequences of the debt are substantiated with the corresponding argumentation. The essence of the positive consequences is the possibility of maintaining Ukraine's gold and foreign exchange balance at a reliable level in compliance with the necessary settlement standards and promoting the stability of the national currency. In addition, it is important formation of a positive image of Ukraine as a country with a stable financial system. The negative consequences are manifested in the fact that significant amounts of debt cause the allocation of budget funds for its maintenance, which is a burden on the implementation of economic and social programs. Negative processes are also being formed in society, as the conditions for providing the next tranches, especially from the International Monetary Fund, affect social problems and do not always find understanding in large sections of society. Relationships with international creditors, in particular the International Monetary Fund, and governments of other countries were assessed. Proposals for debt reduction have been developed with a recommendation to implement measures for the Cabinet of Ministers of Ukraine, relevant ministries of production and the Ministry of Foreign Affairs of Ukraine. Conclusion. The peculiarities of public debt formation are revealed in the work, its influence on the economy of Ukraine is determined and substantiated proposals on reduction of its volumes are developed.

Democratisation of educational systems through participatory approaches in US schools and universities

Introduction. This article examines the modern educational approach in the field of liberal arts and practical finance, democratisation of the decision-making system in educational institutions through the active engagement of students on the example of US schools and universities. This approach is based on initiative, or participatory budgeting, i.e. students are involved in the process of allocation of budgetary funds of schools and universities. Such participatory practice has educational and administrative objectives, as it serves to improve the quality management in educational institutions through the involvement of students in major decisions. Taking into account the fact that students are the key beneficiaries of the education system, their opinions lead to increased efficiency in educational institutions.Aim. On the basis of real cases, the current research is aimed to identify and describe participatory techniques that can integrate the teaching of theoretical knowledge in the field of civil society with the formation of practical skills in this area.Methodology and research methods. Desk research method of analysing primary and secondary sources (websites of educational institutions, academic publications, and articles in the media) and the field sociological method of expert interviews were used. Expert interviews with representatives of schools and universities, teachers, officers from educational institutions, consultants from the Participatory Budgeting Project, the leading consulting organisation in North America were conducted.Results. The results of the study reveal several participatory techniques for students’ engagement in the allocation of budgetary funds of schools and universities that are applied in New York and Arizona. The identified and described technologies of participation contribute to the formation of students’ knowledge of socio-economic disciplines, practical finance and civics, project management skills, as well as an increase in civic engagement.Scientific novelty. The present study expands the ideas about how to improve the process of teaching social and economic disciplines at schools and universities, practical finance and project management. The method of improving the efficiency of educational institutions through democratic practices is identified.Practical significance. In the future, the proposed approach can be applied in Russian educational institutions.

Expenditures on National Projects in the Public Spending System

The paper is devoted to analyzing the category of “public expenditure”, its comparative analysis with the category “budget expenditures” in doctrinal understanding and according to the legislative definition. On the basis of relative and absolute data, the author highlights the trend towards an increase of the share of national projects in the overall structure of public expenditure, as well as the trend towards annual increases in direct expenditures from the federal budget. The author concludes that it is necessary to consolidate the thesis on priority financing of national projects in the allocation of budgetary funds at the federal law level. The author analizes the place of allocations for the implementation of national projects in the updated Budget Classification and determines a number of features of budget financing of national projects. The paper elucidates the legal mechanisms of adjustment of national projects financing on the basis of the legislation, highlights the modernization of financial instruments in the field of public procurement, trends in the field of distribution of the inter-budgetary transfers with co-financing. The author highlights the importance of retrospective analysis of information on the performance of budgetary allocations by the key spending units of federal budget funds in the previous fiscal year for the purpose of prospective planning. The conclusion is made about facilitating the integration of the format of national projects into the system of strategic planning with the medium and long-term perspective.

ОСОБЕННОСТИ ФИНАНСИРОВАНИЯ НАУЧНЫХ ИССЛЕДОВАНИЙ В РОССИЙСКОЙ ФЕДЕРАЦИИ

The current state of innovation activity in economically developed countries is determined by the creation of the necessary socio-economic conditions for their entry into a new technological order. Therefore, at present, the role of the state is not only in organizing the innovation process, but also in regulating it, stimulating it, and directly financing the scientific and technological sphere. The specifics of the organization of financing of science and technology, the use of sources and the choice of forms of its implementation are determined primarily by the investment opportunities of a particular country, the role of the state, the specifics of the goals and tasks facing the national economy in the innovation sphere. The study of the current state of state financing of science in the Russian Federation is of particular interest, since it is the mechanism of effective management of federal budget funds that is designed to ensure the progressive socio-economic development of the country, as well as the activation of investment activities in the innovation sphere. The purpose of this study is to determine the features of the financing of Russian science in modern conditions and in historical terms. Various methods were used in the study: analytical, abstract-logical, systematic approach, statistical and economic analysis, the method of analogies, comparative and expert assessments, statistical data processing. As a result of the study, it was found that the situation in the field of science is far from ideal. The share of basic research in the structure of budget support is decreasing, despite the nominal increase in state funding. Our country lags significantly behind the developed countries in terms of such indicators as the share of budget expenditures on scientific research as part of total budget expenditures, as well as in relation to GDP. In addition, we can talk about the insufficient updating of the technological base and the complication of scientific research due to the low percentage of expenses for the purchase of equipment. Analyzing the sources of covering internal costs, we can conclude that despite the increase in the share of budget financing expenditures, business support for science is insignificant. Thus, the system of financing Russian science needs to be improved. In particular, it is necessary to increase state support for scientific infrastructure and human resources, while the allocation of budget funds should be based on the performance of each participant, which requires the creation of a system for monitoring and accounting for the commercialization of intellectual activity results.

МЕТОДИЧЕСКИЙ ПОДХОД К ФОРМИРОВАНИЮ МЕХАНИЗМА РАСПРЕДЕЛЕНИЯ ГОСПОДДЕРЖКИ ПРОИЗВОДИТЕЛЯМ ПИЩЕВОЙ ПРОДУКЦИИ

The results of the author’s research in the field of analyzing the specifics of the regional development of food and processing industries of Russia are combined into a single methodological approach to determining the forms of state support for food producers, as well as the expediency of expanding regional and sectoral exports of products depending on the prospects of specific industries within the region and the features of a locally formed innovation and investment climate. The goals laid down in the federal project «Export of Agro- industrial Products» are clarified, the author’s position on the possibility of achieving them by 2024 due to the projected pace of development of the Russian food industry is stated. The necessity of a clear strategy for expanding the export opportunities of the products that have undergone industrial processing, including, first of all, stimulating the processes of domestic production, that implies an effective allocation of budget funds, is substantiated. The method of distribution of the regions of the Russian Federation into typical groups with similar characteristics of the regional innovation and investment climate and specific features of development of food industry