Methods of financial support of the Russian budget organizations activities

Danilova T. A.

This article examines the problems of efficient use of budgetary funds, which is of particular importance when state resources are limited, and therefore the improvement of financial support for budgetary institutions is relevant and requires detailed study. The article used data and materials of Russian budget organizations in the aspect of the main methods of their financing. As a research method used the generalization, systematization and analysis of scientific and literary data and information about the Russian budget organizations. As a result of the research of the article, it is shown that the main form of financial support of budgetary institutions is budget financing, which is the provision of funds from the state (local) budget for non-repayable expenses related to the implementation of government orders, state programs, and maintenance of state organizations. It is noted that in order to improve state financial control and increase its efficiency, first of all, it is necessary to improve the theoretical base, namely, to define the essence of the budget offense, their specific list and the measure of responsibility of each of them, which will make it impossible to evade the responsible persons from punishment.

Keywords:budget institutions, science, standard costs, financing