DOI: 10.7256/2409-7802.2015.1.13997

Abstract: Abstract. Financing of public interests is performed through spendings from monetary funds of the state, municipalities, public corporations, businesses and other organizations carrying out public functions. The most significant social and economic needs of the society can be covered only by the government. It has adequate financial resources accumulated in the centralized and decentralized monetary funds. A special role in funding is played by the state and local budgets of public legal entities. The method of research is an analysis of the opinions of scientists about the concept and essence of the budget being a major monetary fund of the state. The author comes to the following conclusion: the budget of public legal entity is a monetary fund detached from other property of the state or municipal institution, owned and available at the disposal of the relevant public legal entity; the fund is generated and used in the manner prescribed by the Russian legislation and intended for financial support of the most significant public interests.

DOI: 10.7256/2306-4234.2014.3.13690

Abstract: This publication was prepared as part of scientific project No. 14-12-58003 supported by the Russian State Science Foundation. Today, the authorities of the agricultural economy sector actively participate in creating the environment for effective functioning of agriculture and sustainable development of rural territories, the agricultural sector has become a priority in the public policy, however, the policy-makers are employing the planning, forecasting and analysis methods which are from perfect. In recent years, both in Russia and in western countries, instrumental methods and mathematical tools are becoming widely used for solving the problems of scientific substantiation. In this work, the methods of monographic research and abstraction were used as well as the methods of economic and financial analysis, econometric analysis, mathematic modeling. The work summarizes the approaches to planning and evaluating the efficiency of budget allocation to the agricultural sector used in today’s practice and economic science, identifies their strengths and weaknesses, examines their suitability for use in practical operations, the current scientific approaches are complemented by figures of econometric evaluation of the efficiency of the state aid provided for the agriculture taking into account the natural and economic potential of manufacturers.