№2(77) 2024

METHODOLOGICAL TOOLS FOR ASSESSING THE EFFECTIVENESS OF REGIONAL BUDGET MANAGEMENT, TAKING INTO ACCOUNT RISK IN THE CONTEXT OF "NEW REALITIES"

EDN: CADYRW

DOI: https://doi.org/10.65891/2949-1983-2024-20-2-28-31

Authors:

YASHINA Nadezhda Igorevna (Nizhny Novgorod State University named after N.I. Lobachevsky (UNN))

Abstract.

The article provides a definition of the mechanism and methodological tools for assessing the effectiveness of regional budget management, taking into account risk in the context of "new realities" of the formation of a new Russian economic model. At the current stage of choosing a model for the development of public finance, the problem of evaluating the effectiveness of budget management of public expenditures in regions, taking into account the risk of their execution, is debatable. Methods of mathematical statistics and economic analysis are methods used to develop a mechanism, methods and formation of methodologies that contribute to analysis, and on its basis to increase the efficiency of regional budget management in conditions of uncertainty and create a new Russian economic model. The calculations were based on the reporting data of consolidated budgets for seven years. Results and conclusions. The proposed mechanism and methodological tools for assessing the effectiveness of regional budget management are necessary to improve the budget process, regulate tax rates, optimize and improve the structure of expenditures and solve other tasks aimed at ensuring the well-being of the population. The toolkit for determining strategies for the effectiveness of budget management of expenditures, taking into account risk in conditions of uncertainty of the model of development of the regional budget system in the "new realities", based on the author's approach to calculating indicators that determine the accuracy of forecast estimates and inflation expectations, will allow us to identify factors contributing to solving the tasks of national development of Russia in the scheduled time.

Keywords:

budget management, regional rating, integral indicator, indicator, expenditure risk