BUDGET FINANCING OF SCIENTIFIC RESEARCHES: CRITERIA AND INDICATORS OF EFFECTIVENESS

The article is dedicated to the analysis and systematization of the main instruments of budget financing of Russian science. Approaches to the development of criteria and indicators of budget administrator efficiency are proposed. Application of instruments of state assignment and grants in the form of subsidies within the limits of program target financing is analyzed. Aim of research: analysis and systematization of the main instruments of the state financing of science, development of the system of criteria and indicators permitting to make corresponding assessment of budget financing. Results of research: two groups of factors shall be taken into account while selecting the instruments of financing scientific researches in the conditions of limited state funds. The science shall be effective; therefore growth of budget expenses for the scientific researches shall bring results. Decision about the selection of suitable financing instrument for the scientific researches is quite ambiguous and during its making (and further assessment of results) the targets, but not type of recipient (university, research institute, small enterprise), shall be paid special attention. The research shows that the system of criteria and indicators which characterizes the effectiveness of budget expenses for the scientific researches shall fit the reason of planning and executing state policy in the sphere of financial relations. This means that the organization of budgeting process and state administration (among others) shall include mid–term and long–term financing, presence of balanced system of indicators of budget expense effectiveness, as well as state and local target programs.