Directions and forms of use of financial resources by cultural institutions
Culture is a process of creating values, laying the foundation for a civilized social order. In this aspect, the value orientations and tasks of different peoples are decisive, which, in the case of their similarity or unity, are able to form a single European culture. Art as a manifestation of culture, with all the variety of its manifestations, is, in fact, a living process of creating values. By integrating, states, as representatives of the interests of their respective cultures, will, on the one hand, consciously or unconsciously seek to preserve their defining identity, and, on the other, to influence the formation of a "single" or "common" European culture. In the course of the work, the features of the functioning of cultural institutions and their financial policy, as well as the directions and forms of using finance, were analyzed. The National Museum of Culture of the Republic of Buryatia was chosen as the object of research. The economic analysis of economic activity revealed certain problems that arise in the course of using the main financial resources of the cultural institution. In the financing of the cultural sphere in Russia, private sources of funding (patronage, sponsorship, public-private partnership) make up a much smaller part. In conditions of insufficient funding from the state budget, the government should work towards expanding the sources of financing for culture by intensifying the search for and attraction by state and municipal cultural institutions of extra-budgetary funding for culture, establishing links between cultural organizations and business.