Methodological approaches to the assessment of regions and municipalities to improve the quality of budget management
In the present article the authors consider the problem of developing an effective methodological apparatus that allows to quickly and reliably assess the quality of management of regional and municipal finances in General and the quality of the formed management system for the formation and use of regional budgets, in particular. Special attention is paid to the scientific substantiation of the method of assessing the quality of the management system of formation and execution of budgets of the subjects of the Russian Federation as an integral part of the reliable functioning of the mechanism of effective and responsible management of regional and municipal finances. As a result, the authors propose a system of private indicators for assessing the quality of regional budget management at the stages of forecasting and planning, ensuring the financing of expenditures and spending of budgetary funds, in the process of organizing their accounting and reporting, as well as monitoring, analysis and ensuring openness to the General public of the processes of formation and execution of budgets. The aggregated indicators characterizing generally quality of management of budgets of subjects of the Russian Federation in separate directions are developed. Based on the values of the aggregated indicators, an approach to the formation of the final estimate and the rating and classification of regions by the level of quality of management of their budgets is proposed.