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- W2919154310 abstract "The subject of the research is the assessment of the quality of financial management of budget investment in Russia. The purpose of the research was to analyze the current legal framework for assessing the quality of financial management of budget investment expenditures and make proposals concerning its development. Based on the comparative analysis of the key methodologies for assessing the quality of financial management of budget investment, it has been concluded that it is necessary to clarify the conceptual framework, expand the system of indicators for assessing the quality of financial management of budget expenditures, including budgetary investment, restructuring the system of indicators for assessing the quality of financial management of budget investment, improving the regulatory framework for assessing the quality of financial budget investment management in Russia. The relevance of the paper, as compared with other publications on this subject, stems from the need to take account of the specifics of capital budget investment in the procedure for assessing the quality of financial management of budget investment. The specifics involve a significant amount of budget investment, a long-term nature of investment projects, their high cost, and lack of ongoing results. At the same time, budget investment can have a potential multiplier effect on the volume of the country’s GDP and GRP in the future. Nowadays, the methodology for assessing the quality of financial management of budget expenditures is unified and does not take into account the indicated specified features of budget investment. Incomplete accounting of the budget investment specifics makes it difficult to establish their effectiveness, which in turn reduces the priority of this type of budget expenditures." @default.
- W2919154310 created "2019-03-11" @default.
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- W2919154310 date "2018-12-26" @default.
- W2919154310 modified "2023-09-23" @default.
- W2919154310 title "Quality Assessment of Financial Management of Budget Investment in Russia" @default.
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- W2919154310 doi "https://doi.org/10.26794/1999-849x-2018-11-6-69-79" @default.
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