Abstract:

The National Program "Digital Economy of the Russian Federation" replaced the Order of the Government of the Russian Federation dated July 28, 2017 No. 1632-r, which approved the special program "Digital Economy of the Russian Federation", which caused the need to develop new approaches to the formation of accounting information of business entities for the solutions. For the development of this program in 2020–2024, it is planned to allocate 1,837,696 million rubles. (including 1,099,589 million rubles from the federal budget). However, in addition to the federal budget costs, a key indicator of the implementation of the national program is the indicator "Internal costs for the development of the digital economy from all sources by share in the country's gross domestic product." Currently, the methodology for calculating it has not been approved.

The article provides a systematization of methods for assessing the effectiveness of budgetary policy in the field of education by the criterion of effectiveness, which led to the conclusion that their main disadvantage is their relative detachment from the category of the population's quality of life. Taking into account the provisions of the Federal Law of 06.10.2003 N 131-FZ, the raison d'être of municipalities is, inter alia, in ensuring a decent standard of living for the population. Accordingly, the paper proposes a new methodology for assessing the effectiveness of budgetary policy in the field of education, where the balance of the development of education in the municipality relative to the costs of its implementation is singled out as an efficiency criterion.

The proposed methodology is based on the use of a graph to display the position of the territory among the regions of competitors and to determine the direction of priority shifts in developing the budgets of territories. In this case, along the ОХ axis, it is proposed to postpone the reduced indicator of the territorial budget expenditures on education, and along the ОУ axis - an integral assessment of the level of education development. By displaying the calculated values ​​on the matrix "Quality of education / Budgetary expenditures on education", it is possible to obtain a visual reflection of the development of education in the aggregate of the analyzed regions in comparison and dynamics. Using this technique, the paper proposes to assess the effectiveness of the budgetary policy of municipalities. This technique was used to assess the effectiveness of the budgetary policy of the largest municipalities of the Republic of Tatarstan for 2014-2017.

Thus, the proposed methodology made it possible to visually reveal the impact of budget expenditures on education on the quality of education in municipalities. Using the results obtained, it is possible to determine the most optimal directions for the development of the educational sphere of the territories, which are necessary to ensure a high level of education quality. The advantage of this method lies in comparing the budget expenditures of the municipality with the level of education for the respective territory. In our opinion, it is this approach to assessing the effectiveness of budgetary policy that will contribute to the best reflection of our proposed criterion of effectiveness as the degree of achievement of the socio-economic goals of the municipality while minimizing the amount of funds.

Keywords:

budget, expenses, educational level