The financial mechanism of subordinate educational institutions of the Ministry of Culture of the Russian Federation: Theoretical aspects of functioning
Subject. This article discusses the theoretical aspects of the functioning of the financial mechanism of subordinate educational institutions of the Ministry of Culture of the Russian Federation. Objectives. Based on the concept of two-level modeling of economic systems, the article aims to formulate the content of the concept of Financial Mechanism of Subordinate Educational Institutions of the Ministry of Culture of the Russian Federation, substantiate the composition of its elements, and describe the algorithm of interaction between its constituent elements when financing the institutions. Methods. For the study, we used the author-developed concept of two-level modeling of economic systems. Results. The article finds that the financial mechanism of subordinate educational institutions of the Ministry of Culture of the Russian Federation should be built on the basis of the highlighted feature, namely the unidirectional movement of financial flows from the sources of revenue formation of the State-funded organization to their consumers. The article presents a schematic model of the financial mechanism where administrators and consumers of budget funds are indicated as constituent elements. Relevance. The presented financial mechanism will help budget administrators optimize the budget planning process and increase the effectiveness of control over the movement of financial resources and their targeted use, as well as help subordinate educational institutions of the Ministry of Culture of the Russian Federation create an optimal structure for managing budget funds and increase the efficiency of using budget resources.
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