Scientific periodical

ISSN 2658-5332

Financial Journal № 1(23) January-Febrary 2015

A. Farrahov, V. Omelyanovsky, N. Sisigina
Problems in the Formation of Financial Model of National Healthcare System
Despite the improvement of public health status in recent years, Russian healthcare system efficiency remains low. This problem is significantly associated with structural defects of healthcare financial model, primarily with conservation of multi-channel financing. The article focuses on main problems of economic efficiency of healthcare system, caused by conservation of public funding elements, as well as possible solution methods.
Key words: healthcare financing, healthcare payment mechanisms, compulsory health insurance, single-channel financing, Program on State Guarantees, efficiency of healthcare system

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O. Sukharev
Budgetary Costs, Efficiency and Priorities of Economic Development
The effectiveness of budget spending can only be achieved as they are related to the implementation of economic development areas in need of budget allocations. In order to ensure this effectiveness, it is necessary to use a systematic approach to the evaluation parameters as efficiency and coordination development priorities and budget allocations change. The article describes a systematic approach to the analysis of the budget system and cost management, the basic principles and criteria of the budget efficiency. The author develops a structured approach to the comparison of different budgets, which can be applied to assess the general budget and planning changes in the structure of budget expenditures.
Key words: budget, spending, budget management principles, efficiency, structure of expenditures, state financial control

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O. Bogatcheva, D. Bychkov
Earmarked Budget Revenues and Government Business-Type Operations in the Practices of OECD Countries
In the practices of OECD countries earmarked budget revenues are often associated with government business activities, that are market oriented or involve a public-private partnership. On one hand, earmarked budget revenues, as an instrument of government involvement, create advantages for the projects and\or programs in question. On the other hand, they create certain risks and impose restraints on public finance management. The paper discusses when and how earmarked revenues are used by OECD countries, and the nature of sources and uses of such revenues. The authors identify the conditions, under which the use of earmarked budgetary proceeds in business-type activities of the Russian Government can reveal its advantages.
Key words: earmarked budget revenues, highway fund, ecological fund, public investment project, public debt financing of capital investments

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O. Yastrebova
The Development of the Unit Cost Funding of Higher Education
The article considers the current issue of the unit cost funding of Higher Education. The Higher Education System and The Ministry for Education and Science of the Russian Federation are the leading institutions in adjusting the new mechanisms of funding of government contract for providing education services. Innovations in the Higher Education funding affect a great part of the population, but also science and business, and always cause significant political response. Thus, a particular interest of the article lies in the evolution of the methods for calculation of unit costs in the Higher Education institutions. The article helps to understand the methodology of unit costs formation and computation, and also the benefits of the chosen computation system.
Key words: higher education, public services, per capita funding, subject cost group, weight coefficient

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T. Tischenko
Long-term Target Programs in the USA and Canada: Planning Models and Features of the Structure
This article studies the key features of long-term target program's management in the USA and Canada. Regardless of the fact that both countries have federal form of government, there are significant differences in the power distribution among responsible authorities and in the models of strategic planning. Revelations of the best practices of long-term planning allows creating new approaches to the budgetary system's management in the Russian Federation.
Key words: public finances, strategic planning, long-term target programs, the USA, Canada, state budget

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A. Maltseva
Administration of Technology Park Structures' Intellectual Capital as a Factor of Effective Management
The author investigates the urgent problem of finding tools and techniques of effective functioning of innovation infrastructure facilities as the subject of microeconomics. Lack of effectiveness of the classical approaches causes change-over management system in the plane of intellectual capital. The role of intellectual capital and its individual structural elements in the structure of technology park is proved in the paper; the key sources of this elements are highlighted. The established theoretical foundations are the basis for the development of research focused on the application of the theory of intellectual capital to an entirely new subject of research - technology park structures.
Key worlds: technology park structure, intellectual capital, human capital, reputation capital, management company, innovative company, resident

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A. Navoy
Towards Creation of the Preconditions for the Financial Stability and National Security
of the Russian Federation in Long-run

The article reviews the key measures in financial sphere for neutralizing of the external challenges for the Russian economy. There are three main directions considered: modification of the structure of the international settlements toward substitution of the freely used currencies with rubles and Asian countries currencies; reorganization of reserve management procedures toward enforcement of the role of gold; developing of the collective forms of the crises prevention in the Eurasian Economic Union.
Key words: global challenges, international settlements, freely used currencies, international reserves, gold, integration units, crisis funds, the BRICS, exchange rate

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E. Gutzait
The Market of Audit Services as a Special Case of the Industrial Market
This article discusses the audit as an infrastructure sector of the economy and classification of audit services market for many reasons: the nature of inner competition, according to the asymmetric information, the presence or absence of external effects, the ease of market entry, market share among the major manufacturers, state participation in the regulation market, etc. The author investigates the elasticity of demand and supply on the market of audit services in various sectors.
Key words: audit, audit organization, classification of markets, the curves of supply and demand, industry market, the market of audit services

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K. Shvandar, A. Anisimova
Foreign Experience of Development of Cashless Payment System: Practice and Results
The main causes and effects of establishing the maximum amount of cash settlements between individuals, individual entrepreneurs and legal entities in different countries are discussed in the article. Main attention is paid to the impact of such restrictions for the promotion non-cash payments in the economy, the reduction of the share of shadow economy and impact on increasing of the fiscal income of the budget. The author draws a conclusion about the positive impact of restrictions on the development of the cashless payments national system.
Key words: non-cash payments, budget, cash settlements, the shadow economy, control over cash payments, fiscal revenues

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E. Pospelova, M. Kazakova
Barriers to Implementing New Public Management Principles in Public Systems of Developing Countries
In this paper we study the experience of implementing principles of New Public Management concept in developing Asia-Pacific Region countries. We have shown that the need for a full copy of the principles of this concept in developing countries is in doubt due to the lower level of institutions, civil society and the economy of these countries. Special attention is paid to several countries, including Singapore, Malaysia, Sri Lanka and Bangladesh. The authors conclude their analysis saying, that the adjustment of New Public Management principles in Russia should be preceded by the improvement of institutional climate and enhanced activity of civil society. Thus, it appears that this research will have practical significance in terms of building efficient system of public service in Russia.
Key words: New Public Management, administrative reform, public management, public services, bureaucracy, corruption

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Scientific periodical

ISSN 2658-5332