METHODOLOGICAL APPROACHES TO THE ANALYSIS AND EVALUATION OF BUDGET EXPENDITURES OF EDUCATIONAL INSTITUTIONS RELATED TO THE IMPLEMENTATION OF PROGRAM-TARGET BUDGETING PRINCIPLES
At the present stage of development of the Russian fiscal system has several configurations, the causes of which, began active implementation of program budgeting principles in various sectors of the economy. The article is devoted to the study of various contemporary methodological approaches to the analysis and evaluation of budget expenditures, including the review methods of analysis in the implementation of program-target budgeting principles. Classification of methods of financial analysis of the budgetary process, discussed in detail the aspects of ratio analysis of the budget process. Researched various points of view of authors on this issue, positive and negative characteristics, the presented methods. Special attention is paid to the research in the framework of the analysis of program expenditures. Presents formula for calculating the ratio of program budgeting. Identified the pros and cons of using this method of calculation. The article reveals the essence of the methodology for assessing the effectiveness of budget expenditures by educational institutions. Some methods of testing the methods for the education of the Nizhny Novgorod region, with modifications, in the framework of the reform of the budget process. Analyzes data on the status of budgetary allocations to educational institutions of the Nizhny Novgorod region in the framework of government and departmental programmes and subprogrammes. It is proposed a more sophisticated method of analysis of budget expenditures in the context of implementing the principles of program budgeting, by computing a new index for coefficient analysis. The article provides the estimated calculation formula, its normative value and the rationale for the introduction of this formula. In conclusion, the article made conclusions according to the conducted research and the proposed recommendations