Применение подушевых нормативов при финансировании образовательных учреждений
The purpose of this article is to analyze financing of educational institutions based on per capita standards and to identify various approaches to determination of standard costs for public (municipal) services provision. Based on the legislative and normative frameworks of the Russian Federation subjects, as of May 2017, the authors identified three main approaches at the regional level to determination of the standard costs structure, depending on the distribution of the costs’ elements for general economic needs. The results of the research showed that, despite another Russia’s demand to oblige regions to apply per capita standards for determination of the subsidy amount for public (municipal) assignment fulfillment, it was not accomplished in all constituent entities of the country. In some cases, relative statutory and regulatory enactments imply the use of per capita standards and standard costs, but in reality, the calculations for financing receiving are based on actual expenditures.
Monitoring principles of normative per pupil financing of education in the regions of Russia Abstract. This book presents the results of monitoring regional and municipal normative legal acts establishing the methodology and size of budget per pupil funds for general and pre-school education. It also includes examples of "best practices" in implementation of federal requirements for normative-per pupil funds. The assessment of "fair" funds of general and pre-school education was given in this book using actual data of 2016 year. These "fair" funds were compared with size of budget per pupil funds established by the regional and municipal government authorities.
Subject. Key tasks for nonprofit organizations are abilities to provide social services and to compete with governmental organizations for budgetary grants. Such abilities might improve effectiveness of governmental socio-cultural programs, and barriers lifting for budgetary grants for nonprofit organizations look very actual. Purpose. The article reflects the research results of the grants value, provided from consolidated public budget over 2015-16. Methodology. One of the article hypothesis is the stability of the grants, which is conformed by the analysis of the grants total value and structure by regions. Also the article analysis includes the comparison of the grants for nonprofit organizations and governmental units in socio-cultural programs over 2015-16. Result. The research results confirm the hypothesis of the stability of the grants value for nonprofit organizations, but not those increase according to governmental policy declarations, probably as the result of the grants cuts by half of the regional authorities. Conclusions. The article also pointed key reasons of the searched results, such as legislation of the nonprofit organizations granting, general mistrust towards nonprofit organizations by authorities and citizens. Elimination of the reasons relies mainly on the legislative improvements.
The article presents the study results of data on budgetary financing of socio-cultural sphere for the period from 2000 to 2015, from the funds of the consolidated budget of the Russian Federation and the Federal budget as related to the field as a whole and its individual sectors. In order to test the hypothesis that Russian State’s priority is the development of the mentioned above sphere in the dynamics the article analyzes the indicators of public funding volumes, as well as the shares allocated to this sector from the budget funds in the total budget expenditures. Indicators of the socio-cultural sphere budgetary financing during indicated period are compared with similar indicators of the countries belonging to the Organization for economic cooperation and development. The article examines indicators of budgetary funds allocated for functioning and development of the sphere. Conclusions are made about a partial confirmation of the mentioned hypothesis. Under the conditions of hard budget restrictions the urgency of the task to increase an efficiency of budgetary expenses is being emphasized. The article analyzes the implementation of reforms that play a key role in completing this task.
The article reveals the legal nature of expenses of budget and provides a definition of the concept as a legal category.
Smoking is a problem, bringing signifi cant social and economic costs to Russiansociety. However, ratifi cation of the World health organization Framework conventionon tobacco control makes it possible to improve Russian legislation accordingto the international standards. So, I describe some measures that should be taken bythe Russian authorities in the nearest future, and I examine their effi ciency. By studyingthe international evidence I analyze the impact of the smoke-free areas, advertisementand sponsorship bans, tax increases, etc. on the prevalence of smoking, cigaretteconsumption and some other indicators. I also investigate the obstacles confrontingthe Russian authorities when they introduce new policy measures and the public attitudetowards these measures. I conclude that there is a number of easy-to-implementanti-smoking activities that need no fi nancial resources but only a political will.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.