Subject. The article addresses economic relations arising in the process of financing regional budget expenditures on the social sphere, designed to achieve high quality of life of the population and social development of society. Objectives. The focus is on the assessment of the current practice of financing regional budget expenditures on the social sphere, and development of practical recommendations for its improvement in the context of ensuring the socio-economic development of the region. Methods. We applied methods of scientific cognition, like the systems, structural, and comparative analysis, induction and deduction, synthesis. Results. We explored the budget financing of the social sphere of the region, including expenditures of the republican budget of the Republic of Mordovia under State social programs and regional projects, identified the main directions for improving the financing of the expenditure part of the republican budget for the social sphere. Conclusions. We propose to introduce new approaches at the regional level in order to reorient funds to solve more important tasks in the region, improve the quality of project management, implement State social programs, and search for new sources of attracting extra-budgetary funds to solve social problems in the region.
Keywords: social sphere, sustainable development, regional budget, international project, government program
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