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The relevance of the study is determined by the fact that clarifying the essence and content of the characteristic "efficiency of budget expenditures" allows us to adjust the stages and procedures for assessing budget expenditures in conditions of instability in the formation of budget forecasts. Materials and research methods used in the article include: monographic and economic-statistical methods, systems approach, situational analysis. Based on a generalization of scientific and theoretical aspects to assessing the effectiveness of budget expenditures, the authors identified the key functions of government decisions in the field of optimization of the budget process. As part of the analysis and assessment of the eff ectiveness of budget expenditures in Russia, the article clarifi es the volumes of unfulfi lled budget expenditure obligations in the context of line ministries and departments. The calculations made of the dynamics and structure of budget funds allowed the authors to illustrate the trends in the distribution of the highest shares of unfulfi lled expenditure budget obligations. Graphical analysis and relative growth rates used in calculating the dynamics of budget expenditures made it possible to establish patterns of influence of objective factors on the results of the approved budget schedule. As a result of the research, the criteria for assessing the effectiveness of budget expenditures in the Russian Federation were improved and recommended for use in the practice of the activities of authorized executive bodies.
Rykova et al. (Fri,) studied this question.