Экономические основы рациональности и эффективности государственных субсидий коммерческим организациям

Финансовый журнал. 2025. Т. 17. № 1. С. 74–91.

Ключников И. К., Saakyan T. V.

Subject. Rationality and efficiency of budgeting state subsidies to business entities. Objectives. To develop a science-based system for assessing the rationality and effectiveness of the process of state subsidization of business entities. Results. The interrelation of rationality and efficiency of the process of budgeting subsidies to business entities is substantiated. Determination of the logic of conceptual justifications of rationality of subsidies budgeting and efficiency of their provision as a single process allowed to open a new research space for modeling and studying the effectiveness of the impact of subsidies both on business entities and on the budget. The schemes of interaction between the state and commercial organizations are analyzed. A modification of ideas about the principles of rationality and efficiency of neoclassical economic theory is proposed. Conclusions. Scientific views on the rationality and efficiency of subsidy budgeting are changing in the process of theory development, economic transformations and clarification of development goals. Model constructions of subsidies movement after their provision from the budget are developed, which will allow us to move to the assessment of the rationality and efficiency of the impact of subsidies on commercial organizations.

Keywords: бюджетирование, эффективность, финансовая помощь, субсидии производителям товаров, работ, услуг, rationality, рациональность, effectiveness, budgeting, subsidies, financial assistance