Kolesnikov Yu.A. Financial and legal status of expenditure commitments parties and the mechanism of budget resources management

Abstract: The subject of research in the presented article is the efficiency of budget resources management. The objects of the research are the mechanism of budget expenditures management and the elements of the financial-legal status: authorities (competences); responsibilities; forms and methods of exercise of authorities; guarantees of exercise of authorities. The aim of this work is the formulation of the possibilities for improving of the mechanism of budget expenditures contol. The author considers the experience of budget resources management in unitary and federal states, the study of the concept of "financial and legal status" through the prism of the Russian legislation and theoretical studies, an overview of different opinions on the issue of budget expenditures management efficiency. Special attention is paid to the legal positions of the Constitutional Court of the Russian Federation towards the analyzed issue.The methodology of the research is based on the methods of cognition, such as the system analysis and synthesis, generalization, grouping, analogy and the specific methods like the monographic method, the statistical and economical, the calculation and constructive method.The novelty of the research lies in identification of the problems of the existing mechanism of budget expenditures management and suggestion of directions of its optimization. The specific contribution of the author is the synthesis of different perspectives and proposals on the issue of budget expenditures management efficiency and their presenting in the form of a strategy of work with budgetary funds. The practical significance of the research lies in the creation of science-based regulations, conclusions and recommendations for improving of budget expenditures management. The results of the research can be used by public authorities at all levels for the development of fiscal and social policy in order to increase the efficiency of on-budget expenditures and the quality of budget services.

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