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Methodological Aspects of Budgetary Monitoring of the Implementation of National Projects in the Regions of Russia

  • Nadezhda I. Yashina,
  • Svetlana N. Kuznetsova,
  • Elena P. Kozlova,
  • Ekaterina P. Garina,
  • Evgeniy Yu. Denisov

摘要

The research aims to form methods and techniques for budgetary monitoring of the implementation of national projects in Russia in the context of internal and external changes and contradictions in the development of the state budget system. The authors carried out budget monitoring based on economic analysis, mathematical statistics, and other scientific methods. The selected methodological mechanism was tested on the information of the Federal Treasury of Russia for 2021 and the Federal State Statistics Service of the Russian Federation. Identification of potential threats to the implementation of national projects in the context of regions based on their classification with high, satisfactory and minimal levels of risk makes it possible for public authorities at all levels to regulate public financing. The methodological mechanism of budget monitoring is based on the unification of indicators of the Ministry of Finance of Russia, which can be expanded by taking into account target criteria.