Financial Journal

17-28

Authors: Oleg S. Sukharev

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.

41-51

Authors: Olga K. Yastrebova

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.

60-71

Authors: Anna A. Maltseva

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 ources 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.

79-88

Authors: Evgeny M. Gutzait

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.

99-110

Authors: Ekaterina A. Pospelova, Maria V. Kazakova

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.