Tools and Methods to Evaluate National Projects and Government Programs with Consideration of the Budgetary Stability of Regions in Russia
摘要
The research aims to develop tools and methods for evaluating the achievement of indicators related to the implementation of national projects under current economic conditions. The methods were tested using the 2023 financial statements of Russian regions. The research used mathematical statistics, economic analysis, and other methods. The fiscal stability of Russian regions is based on indicators characterizing the volume of government borrowing, the share of expenses aimed at servicing debt obligations, the share of their own income in total revenues, and the accuracy of forecast estimates of budget expenditures in the context of government programs. The authors propose a mechanism to assess the budgetary stability of regions, considering the forecast values of state financing of social expenditures for the next financial year. State value-oriented budget management in Russia will make it possible to realize national goals based on the regions’ budgetary stability. Russia’s national goals are related to improving the lives of the population and are aimed at increasing the birth rate and life expectancy.