PROSPECTS OF DEVELOPMENT OF PROGRAM AND TARGET BUDGETING IN THE SPHERE OF CULTURE AT THE REGIONAL LEVEL
The article is devoted to the problems of using tools of program-targeted budgeting in the field of culture at the regional level. After analyzing the particularities of applying tools of program-targeted budgeting on the example of a specific region, we formulated a number of problems and shortcomings, which later helped to review the general picture of cultural financing and find solutions to problems. One of the main problems is the assessment the effectiveness of the state program in culture. The assessment plays a major role in the implementation of the state program in St. Petersburg culture. As practice has shown, the methodology of assessment the effectiveness in the regions is varies. Therefore, assessment requires further refinement and improvement. National projects are at the initial stage of implementation, and there are concerns about repeating mistakes that have occurred during the implementation of government programs. To avoid these mistakes, it is necessary to define clear goals and the purpose of a national cultural project and pay special attention to the development of monitoring the implementation of a national project and carrying out monitoring activities for its implementation. Thus, having investigated the problems in a particular field and in a particular region, in the future we will be able to apply the results of research in other areas.