Dement'eva O.A. —
Problem aspects of expertise of efficiency of budget spending in the area of industrial policy
// Law and Politics. – 2018. – ¹ 12.
– P. 62 - 73.
DOI: 10.7256/2454-0706.2018.12.28255
URL: https://en.e-notabene.ru/lpmag/article_28255.html
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Abstract: The subject of this research is the issues of conducting economic legal expertise of the efficiency of budget spending in a program format on the example of the sphere of formation and realization of industrial policy in the Russian Federation. Analysis is conducted on the normative regulation in federal laws and normative legal acts of the executive branch of the order of preparation, establishment and execution of state programs in the area of realization of industrial policy and its budget support. The article explores the composition of goals, criteria and indicators of government programs in the sphere of industrial policy, as well as correspondence of the materials of the programs with the normative legal acts of federal authorities of the executive branch. Based on the analysis of scientific research and law enforcement practice of realization of government programs of industrial development, a conclusion is substantiated on the impossibility of conducting an economic legal expertise on the efficiency of budget spending based on the materials of the government programs, as well as the need to put into practice public control and independent expertise in formation and establishment of government programs in the Russian Federation. One of the possible options consists in redistribution of authority between the legislative and executive branches in the sphere of forming budget spending in a program format.