Comparison of the Efficiency of Budget Financing and the Social Security of a Region

The article deals with theoretical and economic aspects of the “security” category and draws a distinction between philosophical, sociological, and economic approaches to the concept of social security. From the perspective of a system approach, the authors define the place of the region’s social security in ensuring national security. The article describes the theoretical content of the «social security» category and provides the authors’ specification for such terms as «social risks,» «danger,» and «threat.» The authors offer methodological tools to evaluate the region’s social security based on a complex assessment of the region’s socioeconomic and budget-financing indicators to identify the risks (deviations) and factors of inefficient financing. The proposed methodological approach is based on identifying the dependencies between the social and financial security of the region. The following indicators reflecting the social security level in the territory of residence were selected as estimated indicators: the region’s consolidated budget income and expenses, gross domestic product growth rates, natural population growth ratio, unemployment level, the share of the population with income below the subsistence minimum. This approach was tested by the example of the Perm Territory and Sverdlovsk Region revealing the regularities as well as favorable and unfavorable periods for the region’s social security. The obtained estimated indicators are ranked depending on the growth (fall) time lag, resilience, and sensitivity to budget financing. The assessment results show that the Perm Territory has been entering a deep recession in terms of national security since 2012. Similar tendencies are demonstrated by the Sverdlovsk Region; however, in view of the apparent diversity and dominant influence of the Perm Territory and the Sverdlovsk Region on the socioeconomic development of the Privolzhsky and Ural Federal Districts, respectively, the provided comparison is of scientific and practical interest.The research has been supported by the Grant of the Russian Science Foundation (the Project № 14–18–00574 "Anticrisis Information Analysis System: Diagnostics of Regions, Threat Assessment, and Scenario Forecasting to Maintain and Strengthen the Economic Security and Welfare of Russia")

Assessment of the quality of regional finance management

Relevance of the research topic. The reduction of economic activity in Russia has led to the fact that the resources accumulated in the consolidated budgets of the subjects are not sufficient for the financial support of social obligations in the regions. Therefore, a system for monitoring and assessing the quality of regional financial management is necessary for effective planning of budget indicators and improving the effectiveness of budget expenditures. Improving the methods and tools for assessing the quality of management and the state of regional budgets is currently relevant. Purpose of the study. Analysis of methods for assessing the quality of management and the state of regional budgets, including the development of proposals for their improvement. Objectives of the study: explore different approaches to the definition of the concept of budget; to analyze the dynamics of the budget indicators used in the methods of assessing the quality of management and the state of the regional budget on the example of the Sverdlovsk region; to develop recommendations for the introduction of existing methodologies, some additions and the creation of a unified methodology for assessing the budget of the region. The subject of the research is the economic relations arising in the process of assessing the state of the regional budget. The object of study is the indicators used in the methods of assessing the quality of management and the state of budgets at the sub-federal level. The results indicate that the current situation in the budget sphere of Russia requires the development and implementation of new technologies and methods. Developed recommendations on the introduction of existing methods, additions, in terms of the introduction of new indicators that evaluate the effectiveness of state programs of social orientation, as well as the quality of audit and control in the public sector. It was proposed not to use indicators that have a “yes” or “no” value, since the quality of management in any field of activity is not judged by the presence of any decisions, but by their quality. The choice of indicative indicators should be made in terms of reflecting the degree of achievement not only of operational, but also tactical and strategic results.Актуальность темы исследования. Сокращение экономической активности в России привело к тому, что ресурсов, аккумулируемых в консолидированных бюджетах субъектов, недостаточно для финансового обеспечения социальных обязательств в регионах. Поэтому для эффективного планирования показателей бюджета и повышения результативности бюджетных расходов необходима система мониторинга и оценки качества управления региональными финансами. Совершенствование методов и инструментов оценки качества управления и состояния региональных бюджетов является актуальным в настоящее время. Цель исследования. Анализ методик оценки качества управления и состояния региональных бюджетов, включающий разработку предложений по их совершенствованию. Задачи исследования: исследовать различные подходы к определению понятия «бюджет»; проанализировать в динамике бюджетные показатели, используемые в методиках оценки качества управления и состояния регионального бюджета на примере Свердловской области; разработать рекомендации по внесению в существующие методики, некоторых дополнений и созданию унифицированной методики оценки бюджета региона. Предметом исследования выступают экономические отношения, возникающие в процессе оценки состояния регионального бюджета. Объект исследования – индикаторы, используемые в методиках оценки качества управления и состояния бюджетов субфедерального уровня. Полученные результаты свидетельствуют о том, что современная ситуация в бюджетной сфере России требует разработки и внедрения новых технологий и методик. Разработаны рекомендации по внесению в существующие методики, дополнений, в части введение новых показателей, оценивающих эффективность государственных программ социальной направленности, а также качество аудита и контроля в бюджетной сфере. Предложено не использовать индикаторы, имеющие значение «да» или «нет», поскольку качество управления в любой сфере деятельности оценивается не наличием каких-либо решений, а их качеством. Выбор индикативных показателей должен осуществляться с точки зрения отражения степени достижения не только операционных, но также тактических и стратегических результатов

Methodological Features of the Assessment of the Regional Budget’s Situation

Increasing the budgetary potential is an important factor for the socio-economic development of a region. The level of the regional budget capacity influences the budget services delivery to the population, which makes the research topic relevant. The methodology of the assessment of the budgetary situation in regions is the scope of the study. The subject-matter of the research is the socio-economic relations arising from the use of the budget capacity of a region. The hypothesis of the research is that the regional budget’s situation reflects the use of the budget capacity of a territory in the current conditions. We consider the various definitions of «budgetary potential» category. We propose our own interpretation of the budgetary potential as a set of financial resources of a territory, which, under the optimal conditions, can be used for the realization of budget functions to achieve strategic and tactical targets for the development of a region. Our methodology allows to estimate the regional budget’s situation on the basis of the indicative analysis. Further, we subsequently determine the degree to which the budgetary potential of a territory is used. We have classified the selected indicators into five groups. These groups of indicator estimate the certain area influencing the regional budget’s situation. For each indicator, we have set thresholds according to the standard values or average values for Russia. The calculations for each group of indicators have allowed to define the budgetary situation of regions. On the basis of these cluster evaluations, we propose to classify territories by the degree of using the budgetary potential. Under this method, we have analyzed of the state of the budgets of the Ural region. The received integrated estimates have allowed to rate all the territories and determine the degree of using the budgetary potential. We have concluded that in the Chelyabinsk and Sverdlovsk regions, there is an optimal budgetary situation and, as a result, a high degree of using the budgetary potential. The received results can be applied by the authorities when developing and implementing the programs for the socio-economic development of the territorial subjects of the Russian Federation. They can be also applied for both the assessment of budgetary situation and the diagnostics of the quality of the regional financial management. © 2018 Institute of Economics, Ural Branch of the Russian Academy of Sciences. All rights reserved.Russian Science Foundation, RSF: 14–18–00574The research has been supported by the Grant of the Russian Science Foundation (Project № 14–18–00574 “The information and analytical system “Anti-Crisis”: diagnostics of regions, threat assessment and scenario forecasting for the purpose of preserving and strengthening the economic security and increasing the welfare of Russia”)

Methodological Features of the Assessment of the Regional Budget’s Situation

Increasing the budgetary potential is an important factor for the socio-economic development of a region. The level of the regional budget capacity influences the budget services delivery to the population, which makes the research topic relevant. The methodology of the assessment of the budgetary situation in regions is the scope of the study. The subject-matter of the research is the socio-economic relations arising from the use of the budget capacity of a region. The hypothesis of the research is that the regional budget’s situation reflects the use of the budget capacity of a territory in the current conditions. We consider the various definitions of «budgetary potential» category. We propose our own interpretation of the budgetary potential as a set of financial resources of a territory, which, under the optimal conditions, can be used for the realization of budget functions to achieve strategic and tactical targets for the development of a region. Our methodology allows to estimate the regional budget’s situation on the basis of the indicative analysis. Further, we subsequently determine the degree to which the budgetary potential of a territory is used. We have classified the selected indicators into five groups. These groups of indicator estimate the certain area influencing the regional budget’s situation. For each indicator, we have set thresholds according to the standard values or average values for Russia. The calculations for each group of indicators have allowed to define the budgetary situation of regions. On the basis of these cluster evaluations, we propose to classify territories by the degree of using the budgetary potential. Under this method, we have analyzed of the state of the budgets of the Ural region. The received integrated estimates have allowed to rate all the territories and determine the degree of using the budgetary potential. We have concluded that in the Chelyabinsk and Sverdlovsk regions, there is an optimal budgetary situation and, as a result, a high degree of using the budgetary potential. The received results can be applied by the authorities when developing and implementing the programs for the socio-economic development of the territorial subjects of the Russian Federation. They can be also applied for both the assessment of budgetary situation and the diagnostics of the quality of the regional financial management. © 2018 Institute of Economics, Ural Branch of the Russian Academy of Sciences. All rights reserved.Рассмотрены определения бюджетного потенциала. Предложена методика, позволяющая оценить состояние регионального бюджета на основе индикативного анализа с последующим определением уровня использования бюджетного потенциала территории. Проведен анализ состояния бюджетов Уральского региона.The research has been supported by the Grant of the Russian Science Foundation (Project No 14-18-00574 The information and analytical system Anti-Crisis: diagnostics of regions, threat assessment and scenario forecasting for the purpose of preserving an

Comparison of the Efficiency of Budget Financing and the Social Security of a Region

In the article, the theoretical and economic aspects of the category "security" are considered, the distinction between philosophical and socio-economic approaches to the understanding of social security is drawn. From the point of view of the system approach, the place of social security for national security protection is determined. The theoretical content of the category "social security" is shown; in the authors' treatment, the specifying concepts such as "social risks", "danger", "threat" are given. For the purpose of risks identification (deviations) and the revealing of the factors of inefficient financing, the methodological tools for the assessment of the social security of a region are proposed. These tools are based on the integrated assessment of the regional socio-economic indexes and the indexes assessing the budgetary financing of the territory. The methodical approach offered by the authors is based on the detection of dependencies between the social and financial security of a region. As estimates, the indicators reflecting the level of social security in the territory of residence are chosen: income, expenses of the consolidated budget of a region, growth rate of gross regional product, rate of natural population growth, level of unemployment, population share with the income below living level. This approach is approved on the example of Perm Krai and Sverdlovsk region; the regularities, the favourable and adverse periods for social security of the region are revealed. The received estimates are ranged depending on a temporary log of growth (fall), elasticity and sensitivity to the budget financing. The results of the assessment have shown that, from the point of view of social security protection, Perm Krai has entered a stage of deep recession, which started in 2012. Similar tendencies are observed in the Sverdlovsk region. Nevertheless, considering both a visible variety and the dominating influence of Perm Krai and Sverdlovsk region on the social and economic development of the Volga and Ural Federal Districts respectively, the given comparison is of scientific and practical interest.Рассмотрены теоретические и экономические аспекты безопасности региона. Предложен методический инструментарий, который базируется на выявление зависимостей между социальной и финансовой безопасностью. Проанализирована методика оценки социальной безопасности на примере Пермского края и Свердловской области.The research has been supported by the Grant of the Russian Science Foundation (the Project No 14-18-00574 "The information-analytical system "Anticrisis:" diagnostics of the regions, threat assessment and scenario forecasting for the preservation and strengthening of economic security and well-being of Russia)