THE PECULIARITIES OF BUDGETING STATE (MUNICIPAL) SOCIAL INSTITUTIONS

The article deals with the current issues of budgeting state (municipal) social institutions as innovations in this sphere affect the interests of major part of population of Russia. The implementation of provisions of the Federal law of 08.05.2010 N 83-FL “On the amendments for certain legal acts of the Russian Federation caused by the development of legal position of state (municipal) institutions” has led to the significant changes of the ways and forms of budgeting of these institutions. The author considers the specific features of the modern process of budgeting of various social institutions. Some controversial issues of the methodology of target costs assessment are described. The issues of balance of financial resources of an organization are considered.