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The article presents a scientifically based classification of budget expenditures in the context of economic changes, which makes it possible to identify the financial resources of the budget system of the Russian Federation depending on the type of budget recipients and the sectoral affiliation of the economy. The aim of the work was a comprehensive study of the dynamics and structure of budget expenditures in conjunction with the results of economic growth in the national economic system and medium-term development guidelines for priority national projects. In the process of analyzing the actual volume of budget expenditures and the projected state of the national economy, contradictory trends have been identified, which unequivocally state the need to adjust plans and standards for budget expenditures taking into account the needs of: investment in social projects; additional support for environmental protection measures; financing in the field of military security. In the budget planning prospects, the need for additional financing of the housing and communal services sector has been identified, which, according to the basic development scenario, reflects a negative trend, confirming that the industry entities have lost budget funds by more than 2 times. The assessment of the volume of budget funds made it possible to establish that the dynamics of reduction in public administration costs is compensated by an increase in the cost of servicing operations for the export of goods and services. The article summarizes current methods for assessing the effectiveness of federal budget expenditures, including procedures for expert forecasting of the structure of budget funds and detailing statistical arrays of information on the movement of state financial resources. The authors formulated and illustrated the possibilities of the most rational functions implemented within the framework of methodological approaches to conducting and processing the results of assessing the effectiveness of budget expenditures from the perspective of the stages of budget decision-making.
Rykova et al. (Tue,) studied this question.