ASSESSING THE EFFICIENCY AND EFFECTIVENESS OF THE USE OF BUDGET FUNDS IN THE CONTEXT OF PROTECTING THE RIGHTS OF SCIENTIFIC ORGANIZATIONS

Vinnik A. V.

The article, based on the provisions of the budget legislation of Russia and the regulatory legal acts of the executive authorities of Russia adopted on its basis, analyzes existing legal mechanisms that can be used as part of assessing the efficiency and effectiveness of the use of budget funds aimed at achieving the results of scientific activity. In the work, the author uses formal logical and comparative legal research methods, a literal and systematic interpretation of the norms of Russian budget legislation in conjunction with positions on the issues presented in the scientific literature. The author identifies the features of each of the existing mechanisms for assessing the use of budget funds by regulatory authorities. Based on the results of the study, it is substantiated that the mechanisms of internal financial control and internal financial audit contain the necessary foundations that can ensure the protection of the rights of scientific organizations as recipients of budget funding. The novelty of the research is the author’s specific proposals for changes in legislative regulation aimed at ensuring adequate protection of scientific organizations carrying out scientific activities of any kind and direction within the framework of financial control measures carried out in relation to them.

Keywords:scientific organizations, scientific activity, efficiency of use of budget funds, effectiveness of use of budget funds, internal financial control, internal financial audit, state financial control