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1 (21) 2014

Demography and social economy, 2014, 1(21):121-132
doi: https://doi.org/10.15407/dse2014.01.121

V.M. Novikov
Doctor of Economics, Prof., Head of Department of Ptoukha Institute for Demography and Social Studies

Section: Socio-economic problems.
Language: Russian
Abstract: The paper raises and evolves the issues of improving governance development of social infrastructure in terms of modern financial technology. On the basis of extensive empirical data the article proves the necessity of transition of the existing budgetary framework to a new level, which is an important condition for effective operation of institutions of healthcare, education, culture and others. The distribution of budget expenditures for the operation and development of the social infrastructure is characterized by considerable variation. The study revealed that the coefficients of variation of local budget expenditures tend to decrease, however, absolute values of averages and standard deviation of expenditure, on the other hand, have a tendency to increase that indicate the stability of social disparities in the provision of services. Such multidirectional dynamics in budget expenditures lead to significant individual differences in the financing of services that negatively affect the level of public service.
The main objective of reforming the current system of financial management of social infrastructure is the implementation of fiscal autonomy principle in terms of the European Charter of Local Self-Government. The balance of local budgets is determined by factors such as separation of powers and responsibilities of local budgets and the state budget; methodological tools for determining budget funds required for implementing the functions of local authorities; assign for them the required amount of state and local tax revenues; effective tools of inter-budgetary relations. One of the central necessary elements of financial management technology is structural improvement of social infrastructure for effective application of budgetary funds. In the case of healthcare services the possibility of targeted use of budgetary funds and improvement of the quality of services was shown. Impro-ving the efficiency of management of social infrastructure is possible in terms of value indicators, including prices for services. The algorithm of calculating the price of health care services on the basis of regional differences in morbidity was described.
The most important tool of financial system modernization is the state-guaranteed order. The problem of contractual relations has not yet acquired methodical basis. Contractual relations must be founded on scientifically grounded determination of government order, which is determined in value terms of the notion service.
The reform of local budgets financing is the institutional mechanism on the basis of which the target-oriented approach to budget planning of social sectors is formed.
Key words: social infrastructure, local budgets, tax autonomy, expenditure variation.
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