Analysis and Efficiency Evaluation of Financing Socially Oriented Government Programs

Abstract

The subject of this research is the socially oriented government programs of the Sverdlovsk region and the system of state financing for the social support of the population.Result-oriented budgeting is a relatively new phenomenon in Russia. In the context of reducing the state financial resources, the budgeting process modernization, aimed at improving the efficiency of the resources use, will allow to solve a number of problems in financing many governmental tasks. First of allthose of a social nature.The state made several attempts to find the most convenient mechanism for effective management of state budgetary resources. This process began in 1995 with the introduction of such tool as the Federal Target Program. In the course of reforming the budget process, this approach has been improved. The final result of the reform was the creation of a mechanism for government programs development and implementation, and also the introduction of digital and telecommunication technologies in budget planning. The government program allows to solve specific issues, tasks and multiscale problems. It helps in strategic planning at any level of management with its reference to the financial resources of the government authorities.The aim of the research: to analyze the system of social support of citizens and consider the possibility of improving the system of financing socially oriented programs. The research includes various methodological principles: a method of systemic and logical analysis, a causal and investigative analysis of regulatory legal acts, and relevant literature searches. These materials contain the theoretical, practical and methodological foundations for the development and implementation of government programs.Main results: 1. The study of the program-target method of budget planning was conducted; 2. The implementation of socially oriented programs funded from the budget of the Sverdlovsk region was studied and analyzed; 3. The structure and dynamics of financing the state program "Social support of citizens and social services for the population of the Sverdlovsk region until 2020" was analyzed; 4. The problems uncovering in the process of developing and implementing the government program "Social support and social services for people of the Sverdlovsk Region by 2020" were identified, and directions for its improvement were proposed. Key findings of the research:There are two main issues in structuring the social programs financing. 1. The problem of budget planning: the actually executed budget allocations were lower than planned for this program.2. The problem of objective evaluation of the target indicators calculation. In this case, the subjective factor plays an important role, that is, the target indicators are determined and set subjectively, using the research method of the executor.