METHODOLOGY FOR EVALUATING THE EFFECTIVENESS OF THE USE OF PUBLIC FUNDS

Main Article Content

E. MALEI
R. TRUBOVICH

Abstract

In order to plan and monitor the effectiveness of the use of public funds (finance), the article analyzes the essence of the category "effectiveness" in the context of public finance management. The elements of effectiveness of the use of public funds are defined – "economy", "performance" and "productivity". An approach to the formation of a system of indicators for evaluating the effectiveness of the use of targeted public funds is considered, based on the relationship between the selected stages of the implementation of a state event (project) and the corresponding groups of indicators that determine the "economy", "performance" and "productivity" of invested funds in the implementation of the project.

Article Details

How to Cite
MALEI, E., & TRUBOVICH, R. (2022). METHODOLOGY FOR EVALUATING THE EFFECTIVENESS OF THE USE OF PUBLIC FUNDS. Vestnik of Polotsk State University. Part D. Economic and Legal Sciences, (5), 66-71. https://doi.org/10.52928/2070-1632-2022-60-5-66-71
Section
Экономические науки
Author Biography

E. MALEI, Polotsk State University

канд. экон. наук, доц.

References

Maley, E.B. & Trubovich, R.O. (2021). Mesto kontrolya effektivnosti ispolzovaniya celevogo finansirovaniya v sisteme kontrolnoy deyatelnosti Respubliki Belarus. Buhgalterskij uchet i analyz, (1), 11–21. (In Russ).

Fedchenko, E.A. (2016). Formirovanije sistemy pokazateley effektivnosti ispolzovanniya bjudzetnyh sredstv. Vestnik finansovogo universyteta, (2), 106–116. (In Russ).

Simonova, L.A. (2006). Effektivnostj gosudarstvennogo finansovogo kontrolya. Finansy. (4), 50–52. (In Russ).

Baranova, L.V. (2009). Ocenka effektifnosty ispolzovanija bjudzetnyh sredstv: teoriya I praktika. Novosibirsk: NGUEU, 10–13. (In Russ).

Ryabuhin, S.N. (2006). Audit effektivnosty gosudarstvennogo sektora ekonomiki. Moscow: Triada LTD. (In Russ).

Sil’vestrova, T. Kriterii ocenki effektivnosty ispolzovanija bjudzetnyh sredstv pri sovremennoj modeli upravlenija bjudzetnymi resursami. Bjudzetnii organizacii: buhgalterskij uchet i nalogooblozenie, (5), 58–64. (In Russ).