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1 The principle of performance budgeting
1.1 Definition of performance budgeting
1.2 Inherent Weaknesses and Limitations
1.3 Comparative analysis of performance budgeting and item-to-item budgeting
2 Performance budgeting implementation in science and innovation sphere in Russia
2.1 Performance budgeting: implementation problems and prospects in Russia
2.1 The organization of budgeting process in science sphere
2.2 Formation of the purposes performance budgeting in sphere of science and innovations
The report formed for the three-year period, considers also the new federal target programs which are in a stage of working out or the coordination.The purposes system of Rosnauki as subject of budgetary planning, is steady enough. It outlines area of expertise of Rosnauki which basic maintenance is the state support of scientific, scientific and technical and innovative activity in priority directions of development of a science and techniques and support of effective activity subordinated to the organization According to the concept of the budgeting focused on result, at the following stage of planning of activity of Rosnauki as subject of budgetary planning are the choice of concrete ways, means and methods of achievement of the strategic targets identified in the form of tactical problems.Formation a set of tactical problems of Rosnauki leans against considerable studies of planning of activity in sphere of a science and the innovations, executed at preparation of federal target programs «Researches and workings out in priority directions of development of a scientifically-technological complex of Russia for 2007−2012», "the World ocean", «National technological base for 2007−2011», "Dwelling" for 2002−2010, project «infrastructure nano industry Development in the Russian Federation» for 2008−2010, project «Scientific and scientific and pedagogical shots of innovative Russia» for 2008−2012, project «Maintenance of nuclear and radiating safety for 2008 till 2015 ».2.2 Formation of the purposes performance budgeting in sphere of science and innovationsThe general requirements to budgetary target programs are:- The accurate formulation of the purpose of the program corresponding to priorities of a state policy, to powers and spheres of responsibility of federal enforcement authorities;- The description of expected results of realization of the program giving in to a quantitative estimation (indicators of economic and social efficiency) and target values of each of such indicators necessary and sufficient for preliminary (at a preparation stage), flowing (at a realization stage) and finishing (after end of the program or its stage) program estimations;- A substantiation of resources requirements for achievement of the purpose and results of the program, an estimation of external conditions and risks for program realization;- Definition of a control system by realization of the program, differentiation of powers and responsibility of various units of management. Proceeding from principles of realization of the budgeting focused on result, it is possible to allocate following advantages to participants of budgetary process (tab. 2).As the overwhelming majority of strategic problems of a social and economic policy falls outside the limits one fiscal year and it is built in system of intermediate term programs of social and economic development of the country, principles of the budgeting focused on result should be realized in the conditions of intermediate term horizon of planning in practice. Integration of social and economic and budgetary planning for the intermediate term period on the basis of principles of the budgeting focused on result, - the intermediate term budgeting focused on result, PB becomes the basic approach to reforming of budgetary process in the Russian Federation.PB is the continuous process providing coordination of the annual budget and the intermediate term (three-year) financial plan: planning for the second and third year of the previous intermediate term budgetary cycle becomes a basis for plans the first and second year of a current budgetary cycle.Budgetary planning for the next year and indicative values on each of the next two yearsis established for each main manager of budgetary funds.On the one hand they play a role as limits of expenses, and on the other hand, intermediate term guarantees of financial maintenance of their activity and activity of a network of managers subordinated to them and addressees of budgetary funds for the main managers of budgetary funds. Thus, main managers of budgetary funds receive the big definiteness concerning own expenses in the future that promotes improvement of quality of planning and validity of acceptance of administrative decisions.PB introduction in budgetary process will allow to optimize the limited resources of the budget, to raise productivity of functioning of the state and quality of services given to it, it provides:- Increase of expenses productivity at macrolevel through economy of budgetary funds at the expense of reduction or refusal of some kinds of minor both superfluous expenses and the subsequent redistribution and a concentration of resources on the decision of the most important for a society problems;- Increase of expenses productivity of separate managers and addressees of budgetary funds at the expense of improvement of quality of sectoral planning and budget execution;- Increase of management efficiency by expenses at the expense of transition from planning and control over budget execution on a considerable quantity of small items of expenses to formation of the budget and control over its execution on the purposes, problems and state functions, programs and-or groups of programs of branch managers of budgetary funds with allocation of articles of the integrated economic classification (transfers; administrative expenses; other operational expenditure; capital expenses);- Improvement of quality of social and economic and budgetary planning at the expense of improvement of quality of the information used at acceptance of strategic political decisions, decisions on distribution of expenses on performance of the state functions and about assignment for separate social and economic and branch programs;- Development of culture of strategic planning, cost management and responsibility for results of activity at all levels of the power.Additional PB effect is reached by increasing of a transparency of budgetary expenses and knowledge of a society of activity of the state due to inclusion in Government of the Russian Federation and Federal Meeting of the Russian Federation published budgetary documentation of the additional materials characterizing communication between the public importance, scales and quality of granting of budgetary services and volumes of financing of corresponding expenses.Purposes structure of Rosnauki for 2008.2010The purpose 1 «the State support of carrying out of problem-oriented basic researches and creation of a scientific and technical reserve, and also creation of conditions for formation of effective personnel potential of a scientific and technical complex» is reached through the decision of following problems:– The working out organization middle - and long-term forecast of development of scientific and technical sphere;– Assistance to carrying out of problem-oriented basic researches and to creation of a scientific and technical reserve;– Assistance to development of integration processes in scientific and technical, educational and innovative spheres;– Assistance to development of integration processes in scientific and technical, educational and innovative spheres, creation of conditions for formation of effective personnel potential of a scientific and technical complex;– Support of use of unique elements of a scientific infrastructure (stands, installations of observatories etc.) for carrying out of researches.The basic indicators characterizing level of achievement of the purpose 1:1.1. A share of completed projects of the research works which have passed in a stage of developmental works for the purpose of working out of competitive technologies for the subsequent commercialization, %.1.2. Number of patents (including international) on the results of intellectual activity received within the limits of performance of projects of problem-oriented basic researches, a unit1.3. Number of dissertations on competition of the scientific degrees protected within the limits of performance of projects of problem-oriented basic researches, a unitPurpose 2 «Creation of system of formation of technological reserves of a sustainable development and increase of competitiveness of economy and safety of the country» is provided through the decision of following problems:– Creation competitive in the internal and world markets of the technologies corresponding to world level or surpassing it;– Creation of mechanisms of the state support of carrying out of developmental and skilled-technological works together with the foreign scientific organizations or on the subjects offered by business community.The basic indicators characterizing level of achievement of the purpose 2:2.1. Number of the developed technologies corresponding to world level or surpassing it, a unit 2.2. A share of the complete projects which have passed in a stage of commercialization, %.2.3. Number of patents (including international) on results of intellectual activity, a unitPurpose 3 «Working out and practical realization of elements of organizational-economic mechanisms of resources concentration of the state and business on commercialization and distribution (duplicating) of perspective domestic technologies» is reached through the decision of following problems:– Working out of elements of effective mechanisms of realization of the major innovative projects of the state value in priority directions (VIP-PROJECTS);– Working out of elements of effective mechanisms of realization of innovative projects on the subjects offered by business community, on the basis of state and business individual share.The basic indicators characterizing level of achievement of the purpose 3:3.1. Number of the high technologies introduced in economy within the limits of the major innovative projects of the state value (VIP-PROJECTS), a unit3.2. Number of patents (including international) on the results of intellectual activity received within the limits of performance of innovative projects, a unit3.3. Volume of the new and advanced hi-tech production made as a result of realization of innovative projects, milliard rbl.3.4. Volume of export of the new and advanced hi-tech production made as a result of realization of innovative projects, milliard rbl.3.5. Number of the new workplaces created within the limits of realization of innovative projects, for highly skilled workers, thousandThe purpose 4 «Assistance to development of an innovative infrastructure» is provided through the decision of following problems:– Assistance to development of an information infrastructure of storage and transfer of new knowledge;– Assistance to development of a network of the centers of collective using the scientific equipment;– Assistance to development of system of demonstration of new achievements and an advanced experience transfer on problems of development of a science and innovations;– Assistance to creation of an infrastructure national nano technological networks.The basic indicators characterizing level of achievement of the purpose 4:4.1. Number of the organizations-users the scientific equipment of a network of the centers, a unit4.2. Number of objects of scientific and technical production, services, technologies and the innovative projects presented within the limits of actions, the advanced results of the Russian researches connected with demonstration and workings out, a unitThe purpose 5 «Creation of conditions for effective activity and development of the subordinated organizations» in the form of problems wasn't concretized.The basic indicators characterizing level of achievement of the purpose 5:5.1. Volume of budgetary financing of the subordinated organizations, million rbl.5.2. Number of the subordinated organizations, a unit5.3. Number of financed projects of equipment of the scientific organizations material base for researches and the workings out corresponding or surpassing world level, a unit5.4. Number of the created and kept workplaces for highly skilled workers in subordinated establishments, thousand unitLet's consider, how the question of a parity of state budgetary financing of strategic targets of Rosnauki on an example of the Report for 2007.2009 (tab. 2) was solved during the analyzed three-year period.Table Financing of strategic aims as a performance budgeting subject200720082009Purpose 126.30%28.19%26.63%Purpose 246.77%43.41%44.83%Purpose 37.85%8.07%7.52%Purpose 49.25%10.48%10.41%Purpose 57.91%7.93%8.92%Total98.08%98.09%98.31%Proportions of distribution of state budgetary financing onset of the purposes for the three-year period are steady enough. The financing of the purpose 2 is considerably allocated and make almost half of the budget of Rosnauki. The basic volume of state budgetary financing in achievement of the purpose 2 is directed on creation competitive in the internal and world markets of the technologies corresponding to world level or surpassing it, and it is 35.56 % from the general budget of Rosnauki for 2007. The decision of this problem is reached by realization of complex projects, including working out of the competitive technologies intended for the subsequent commercialization, in areas:– Live systems;– The industry of nanosystems and materials;– Information-telecommunication systems;– Rational wildlife management;– Power and the power savings.The priority direction is «the Industry of nanosystems and materials», 10.10 % of means of the federal budget of Rosnauki are allocated for working out of technologies in which frameworks.Summing up three-year methodological and practical work on application performance budgeting in Federal agencies on a science and innovations as subject of budgetary planning, it is possible to make a number of conclusions:1. The scheme of budgetary planning on the basis of a program-target method has passed practical approbation in a control system of Rosnauki and has shown its adequacy to the developed traditional program-target approaches in sphere of a science and innovations.2. It is necessary to working out of methodology of planning of budgetary expenses of Agency on the basis of the analysis of the specified indicators of productivity of activity of the subject of budgetary planning in sphere of a science and innovations in a context of the purposes of innovative development of the country and technological modernization of the Russian economy 3. It is necessary to regulate accurately technology of process of report formation of the subject of budgetary planning about results and the basic lines of activity in sphere of a science and innovations on the basis of revealing of real possibilities of information support of this process, allowing qualitative and quantitative methods to supervise degree of achievement of strategic targets and the decision of tactical problems of activity of the subject of budgetary planning, definition of functions of participants, and also necessary organizational forms.ConclusionThe multiplicity of definitions of performance budgeting in the literature makes it essentialthat any rigorous treatment of the subject start by clearly defining the concept. In this paper,performance budgeting refers to procedures or mechanisms intended to strengthen linksbetween the funds provided to public sector entities and their outcomes and/or outputsthrough the use of formal performance information in resource allocation decision-making.Introduction of practice of the performance budgeting should promote creation of system of the effective government.The system performance budgeting has passed practical approbation in sphere of a science and innovations and has shown its adequacy and perspectives.Despite certain successes in the field of reforming of budgetary system, nowadays there are no mechanisms of maintenance of productivity of the State expenditure built in budgetary process in Russia. It is necessary to working out of methodology of planning of budgetary expenses in sphere of a science and specification of indicators of productivity of activity.Literature listBarmin D.A. Actuality of performance budget orientation in Russian Federation //Acounting in budget and non commerciaol organizations, 2007.-, N 22Eltekova Z.A., Ladnyi A.O., Golbert V.V., Sharapov V.A. Performance budgeting in science// Science and innovation , 2007.-№ 2Kasakov V.V. Performance budgeting: problems and prospective in Russia//Economy science, 2006Makashina O.V. Performance budgeting//Vestnik IGEU,2008.-№1Malinovskaya O.V., Skobeleva I.P. Performance budgeting: world and Russoan context//Finance and crediting, 2011.- № 33 (465)Performance budgeting: Its rise and fall// MPRA Paper. -N. 9415, 2011Robinson M., Brumby J. Does Performance Budgeting Work?// International Monetary Fund, 2005
1.Barmin D.A. Actuality of performance budget orientation in Russian Federation //Acounting in budget and non commerciaol organizations, 2007.-, N 22
2.Eltekova Z.A., Ladnyi A.O., Golbert V.V., Sharapov V.A. Performance budgeting in science// Science and innovation , 2007.-№ 2
3.Kasakov V.V. Performance budgeting: problems and prospective in Russia//Economy science, 2006
4.Makashina O.V. Performance budgeting//Vestnik IGEU,2008.-№1
5.Malinovskaya O.V., Skobeleva I.P. Performance budgeting: world and Russoan context//Finance and crediting, 2011.- № 33 (465)
6.Performance budgeting: Its rise and fall// MPRA Paper. -N. 9415, 2011
7.Robinson M., Brumby J. Does Performance Budgeting Work?// International Monetary Fund, 2005
Оптимизация бюджетных расходов при внедрении бюджетирования, основанного на результате
ОПТИМИЗАЦИЯ БЮДЖЕТНЫХ РАСХОДОВ ПРИ ВНЕДРЕНИИ БЮДЖЕТИРОВАНИЯ, ОСНОВАННОГО НА РЕЗУЛЬТАТЕ
М. В. Самарин,
Н. И. Мыльникова
Шадринский финансово-экономический колледж-филиал федерального государственного образовательного учреждения высшего профессионального образования Академии бюджета и казначейства Министерства финансов российской Федерации"
Направления бюджетной политики в среднесрочной перспективе. Методы оценки эффективности бюджетных расходов. Бюджетирование, ориентированное на результат в практике планирования бюджетных расходов.
Распределение бюджетных ресурсов для решения социально-экономических задач в сфере государственных и муниципальных финансов, для того, чтобы найти лучшие критерии, методологии распределения ресурсов между публично-правовых образований, или между получателями бюджетных средств в рамках одного публично-правового образования — тема, которая не теряет актуальности из года в год.
Последнее десятилетие для бюджетной системы страны ознаменовалось периодом роста бюджетов, ресурсов бюджетной системы, пик которого имел место в 2007-2008 гг. И если 90-е годы и начале 2000-х проходило под девизом выявления и сокращения избыточных затрат, то с середины 2000-х годов акцент перемещается в сторону поиска способов наиболее эффективного израсходования тех дополнительных доходов, которые стали поступать в бюджет страны.
тем не Менее, 2009 год, формат, отличные от существовавших ранее, условия распределения ресурсов бюджетной системы. В новых условиях субъектов бюджетного планирования, не нужно выделять дополнительные доходы, а также выбрать способы, чтобы сократить расходы.
В настоящее время наблюдаются процессы банальной экономии. Но для решения этой проблемы программно-целевых методов управления бюджетными расходами не являются необходимыми. Едва ли кто-то из субъектов бюджетного планирования может заявить, что применяя метод (алгоритм или технология) Бора, пришли к необходимости сокращения расходов для этой цели, столько-то процентов.
Выявление и ранжирование приоритетов расходов возможно путем применения одного из следующих подходов: пропорциональное сокращение всех расходов,; деление расходов на социально значимые и второстепенные; выявление приоритетных расходов исходя из готовности субъекта бюджетного планирования отказаться от затрат на реализацию других своих собственных целей.