FINANCIAL MANAGEMENT IN STATE AND MUNICIPAL ADMINISTRATION

Ongoing modernization of the Russian economy and public finance sector reform involves implementing measures to improve the functioning of the state and municipal organizations providing social services. The purpose of this paper is to develop practical recommendations for improving the delivery mechanism of government (municipal) services in a competitive environment. The article compares in social services, subsidies and analyzed species identified by their distinctive features, identified common characteristics and differences in the mechanism of delivery of services. The main results conducted during the preparation of the article analysis boil down to the fact that for the most efficient delivery of government (municipal) services in a market economy and competitive advantage requires a combination of different types of subsidies and methods of their calculation in conjunction with well-developed industry and departmental lists of services.