Финансовый журнал (Aug 2024)
Regulatory and Methodological Support for Tracking the Results of R&D Funded with Federal Budget Subsidies
Abstract
The article considers approaches to regulatory and methodological support of tracking the results of research, development and technological works for civil purposes (R&D) funded with subsidies provided to legal entities from the federal budget, including grants in the form of subsidies for R&D from the federal budget to legal entities (except for state (municipal) institutions), individual entrepreneurs, individuals — producers of goods, works and services (hereinafter — subsidies to legal entities), — at all stages of the budget process: budget planning, budget execution, reporting on budget execution. The analysis of the above issue's regulation in relation to this type of source of financial support is presented in comparison with other types of budget expenditures provided for R&D (subsidies to state institutions for the fulfillment of the state tasks perform works and procurement of works to meet state needs). The practical application of the results of the analysis makes it possible to formulate proposals for the development of unified approaches to the management of R&D expenditures by monitoring the achievement of results (and, in the long term, their application) and thereby to improve the transparency and quality of budget management in the field of scientific research at all stages of the budget process.
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