The budget reform in Russia: results and perspectives
The article covers the budget reform in Russia which has lasted since 1991. It presents perspective and retrospective glance at the modern reform, its continuity with regard to other Russian reforms, known in the historical past, is discovered. Changes in the Russian legislation regulating budgetary relations, changes of inter-budgetary relations and budgetary process are analyzed in details. The article contains a review of program documents describing the course of reform and prediction of future changes.
This book includes a number of articles on the history of accounting in Russia and France in the modern era.
The review provides a detailed analysis of main trends in Russia's economy in 2013. The paper contains 6 big sections that highlight single aspects of Russia's economic development: the socio-political context; the monetary and credit spheres; financial sphere; the real sector; social sphere; institutional challenges. The paper employs a huge mass of statistical data that forms the basis of original computation and numerous charts.
The work deals with problems of budgeting in the context of the economic crisis. Classification of the budget is considered and their characteristics are given. For each budget, it has proposed a system of indicators. Recommendations were made for the algorithm for calculating these indicators. Particular attention is given to the cost optimization.
Тhe article considers accounts Valuation and Budget rules - documents, regulating the budget process, or the process of compiling, approving, implementing and controlling of implementation of the state scheduling of income and expenses in Russia of the end of 19th - beginning of 20th century. The named documents are to be a foundation of present budget law in Russia, that supposes their detailed research.
We address the external effects on public sector efficiency measures acquired using Data Envelopment Analysis. We use the health care system in Russian regions in 2011 to evaluate modern approaches to accounting for external effects. We propose a promising method of correcting DEA efficiency measures. Despite the multiple advantages DEA offers, the usage of this approach carries with it a number of methodological difficulties. Accounting for multiple factors of efficiency calls for more complex methods, among which the most promising are DMU clustering and calculating local production possibility frontiers. Using regression models for estimate correction requires further study due to possible systematic errors during estimation. A mixture of data correction and DMU clustering together with multi-stage DEA seems most promising at the moment. Analyzing several stages of transforming society’s resources into social welfare will allow for picking out the weak points in a state agency’s work.