Правовые дефекты принципа эффективности использования бюджетных средств

Журнал российского права. 2017. № 2 (242). С. 110–119.

Воронцов О. Г.

The article deals with the problems of implementation of the principle of performance use of budgetary funds. The paper concludes that in the budget law theory there is no common understanding of the category «performance». The author analyzes the legal formulation of the principle of performance use of budgetary funds from the standpoint of external public audit bodies (control). In addition, the author takes into consideration international documents in sphere of public audit and justifies the legal defects of the principle. The author also suggests possible ways to overcome them. It’s emphasized that the existing legal regulation contains some elements of legal mechanism for implementing the principle of performance use of budgetary funds and it doesn’t provide the full achievement of the objectives laid down during the establishment of the principle. This is due to its declarativity. It concludes that the starting point for the creation of the valid mechanism for the implementation of the principle of performance use of budgetary funds is the formation of accurate, scientifically reasonable and legislatively established concept of performance use of budgetary funds as well as establishing in law the necessary guidelines for evaluating of performance use of budgetary funds. It should be consistent with the development of unified methodological approaches by external public audit bodies (control) for performance auditing.

Keywords: оценка эффективности, performance evaluation, principle of budget law, legal defect, принцип бюджетного права, правовой дефект