Protasenya S.I. Saint-Petersburg State Economic University, St. Petersburg, Russian Federation firstname.lastname@example.org
Importance This article examines the theory and current practice of assessing the efficiency of budget expenditures for road activities in the Russian Federation. Objectives The article aims to develop a methodology of estimation of the efficiency of use of road funds, and improve the system of financial support for road activities. Methods The research is based on a set of logical and formalized methods and models: analysis and synthesis, induction and deduction, grouping and comparison, detailing, the index method, etc. Results The article presents developed methods of efficiency assessment of road funds use, a classification of target indicators, new groups of analytical indicators, an algorithm and criteria of estimation of budget efficiency of road activities. The developed system of estimates has been tested. Conclusions and Relevance The use of the obtained results will help to improve the efficiency of the Russian Federation road funds use, develop and timely adopt preventive and effective management decisions in the financial support for road activities, effective monitoring of the implementation of the decisions made, and improve the quality of financial management. The developed methodology for estimating the efficiency of road funds use can be the basis for improving the development of scientifically based budgeting of road activities.
Shayuk E.I., Stepanova E.A., Shmanev S.V. [The necessity of assessment of the effectiveness of State programs as an element of the State regulation of innovative development of the country]. Munitsipal'naya akademiya = Municipal Academy, 2017, no. 3, pp. 28–32. URL: http://www.ros-ma.ru/images//rma_3_2017.pdf (In Russ.)
Ovikyan Ts.M. [Principles and criteria of efficiency evaluation of road fund target programs]. Vektor nauki Tol'yattinskogo gosudarstvennogo universiteta, 2015, no. 2-1, pp. 120–125. (In Russ.)
Savel'ev I.I., Nikiforova S.V. [Integral assessment of efficiency of realization of State programs]. Ekonomika i upravlenie: problemy, resheniya, 2017, vol. 4, iss. 6, pp. 15–17. (In Russ.)
Chernyavskii O.I. [Financial control over the formation and using of budgetary road fund allocation of the Russian Federation subjects]. Vestnik AKSOR = AKSOR Bulletin, 2017, no. 3-4, pp. 209–219. (In Russ.)
Pisklyukova E.V. Problemy formirovaniya otechestvennoi sistemy finansovogo menedzhmenta v obshchestvennom sektore. Upravlenie obshchestvennymi finansami: aktual'nye problemy, novye resheniya i strategii razvitiya: monografiya [Issues of formation of the Russian system of financial management in the public sector. Public finance management: topical issues, new decisions and development strategies: a monograph]. St. Petersburg, SPbSEU Publ., 2016, pp. 99–107.
Nemchinov M.V., Raigorodskaya V.S. [Examination of finance system of Russia road economy]. Vestnik Moskovskogo avtomobil'no-dorozhnogo gosudarstvennogo tekhnicheskogo universiteta, 2015, no. 2, pp. 55–61. (In Russ.)
Reshetova E.M. Mekhanizmy finansirovaniya dorozhnoi infrastruktury v Rossii i v mire: istoriya razvitiya, sovremennoe sostoyanie, luchshie mirovye praktiki [Road infrastructure financing mechanisms in Russia and in the world: History, contemporary state, and the best world practices]. Moscow, HSE Publ., 2015, 551 p. URL: https://id.hse.ru/data/2016/02/16/1139250861/Решетова-текст-сайт.pdf
Markovich A.V., Polosukhina A.V. [Financial support of the road industry in Russia]. Sovremennye tendentsii razvitiya nauki i tekhnologii, 2016, no. 10-9, pp. 91–94. (In Russ.)
Ivanova N.G., Katsyuba I.A. Byudzhetnaya politika i ekonomicheskii rost. Upravlenie obshchestvennymi finansami: aktual'nye problemy, novye resheniya i strategii razvitiya: monografiya [Budgetary policy and economic growth. Public finance management: topical issues, new decisions and development strategies: a monograph]. St. Petersburg, SPbSEU Publ., 2016, pp. 6–18.
Maiburov I.A., Leont'eva Yu.V. [Implementation of the concept of tax expenditures in the Russian Federation: the evaluation methodology of effects and efficiency]. Економіка Промисловості, 2014. no. 1, pp. 5–16. URL: http://www.econindustry.org/arhiv/html/2014/1_65_4.pdf (In Russ.)
Nikolaeva M.V. [To the Question of Improving Financial Support Mechanism of Road Infrastructure]. Finansy i upravlenie = Finance and Management, 2016, no.1, pp. 81–90. URL: http://e-notabene.ru/flc/article_15434.html
Lisichenko A.V. [Development of the road fund financing system in the Russian Federation]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh, 2014, no. 18, pp. 22–27. (In Russ.)