Финансы: теория и практика (Dec 2017)
THE EFFECTIVENESS OF STATE SUPPORT OF SMALL ENTREPRENEURSHIP IN RUSSIA
Abstract
Topic. The article analyzes the problem of efficiency of state policy in the field of financing of small business that is becoming increasingly important. In the current economic environment, increasing role of state support of small business needs an evaluation of the effect of the spent resources. It is noted that the solution to this problem, which is of great practical importance, is poorly developed. The authors attribute this, primarily, with the absence of results-based management. This is confirmed by the fact that for the state support programs of the federal and regional level of small business do not exist uniform criteria for evaluating the effectiveness. It leads to unreasonable measures to support specific businesses. Therefore, the article considers and analyses the current process of evaluating the effectiveness of state support of small entrepreneurship in the Russian Federation.Purpose. The purpose of this paper is a comprehensive authors’ study of the process of assessing the effectiveness of state support of small entrepreneurship in Russia, as well as approaches to the development of criteria of efficiency in the Russian state programs, and the rationale for fundamentally new techniques.Methodology. The study is based on a systems approach and uses scientific and statistical methods. It has been applied tabular data visualization techniques. We evaluate the criteria of the efficiency of state support in the Russian regional development programs and present their classification.Results. In the article, we reviewed approaches of foreign and domestic authors concerning evaluation the effectiveness of state support. A study of all the regional programs of support of small entrepreneurship in the Russian Federation has allowed revealing, that in the vast majority of subjects of the Russian Federation in assessing the effectiveness of public support shall apply the general indicators of development of small business.Conclusions. With the aim of improving the existing methods, the authors propose to use in assessing the effectiveness of public support such indicators as the number of enterprises benefiting from support and operating in the territory of the region, increase of tax revenues, due to the support; the share of innovative enterprises in total enterprises benefiting from support. We present an example with calculations of the budget effectiveness of state support of subjects of small business.
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