The need to achieve the priorities and objectives of strategic planning, the implementation of qualitative changes in socio-economic development in conditions of limited budgetary resources increases the relevance of the development and implementation of a system of measures to improve the efficiency of public authorities and local governments, as well as to modernize the state budget management system. In 2024, the Russian Federation continued to implement a set of measures aimed at maintaining financial and economic stability, as well as measures of socio-economic nature in order to increase the level of social protection of citizens. At present, the economy is growing against the background of continuing adaptation to new conditions and transition to the creation of conditions for structural transformation of the economy in order to ensure long-term economic growth. The qualitative implementation of budgetary processes, and in particular the effective use of public funds, are key tools to ensure the favorable development of society and the state. However, the implementation of budgetary processes is impossible without the use of special mechanisms, including mechanisms of public expenditure regulation. The paper considers the essence of public expenditures, mechanisms of public expenditures regulation in modern conditions (classification, functions, signs), the main problems in the field of these mechanisms and ways to solve them. It substantiates the essential need to improve the efficiency of public expenditures at the current stage of development of the Russian economy. The fundamental, although not the only criterion for assessing budget efficiency is the method of comparing expenditures and revenues at specific time intervals and within the entire period of budget planning. This principle allows analyzing the established proportions. Other modern methods and approaches are also analyzed, with the help of which the solution of the put forward problem in conditions of instability is carried out. In Russia, the most optimal way is chosen, in which the main way to improve the efficiency of budget expenditures together with medium- and long-term planning is the application of the tool of result-oriented budgeting. It is for this reason that budgets of all levels represent complexes of various programs that implement the most important strategic state goals.
budget, budget regulation, budget system of the Russian Federation, budget income and expenses, fiscal federalism, budget balance, methods of budget regulation, interbudgetary transfers, budget legal relations
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