Introduction. The article presents approaches to assessing the effectiveness of spending budget allocations of the federal budget and extrabudgetary funds for research and development (R&D) works of civil purpose, prepared on the basis of an analysis of programme documents at the federal level. Methods. The study was conducted using comparative and non-comparative analysis, synthesis, abstraction and concretisation. The deductive and inductive analysis of the Report on the Spending of the Federal Budget (f. 0507011) and the Consolidated Annual Report of the Ministry of Economic Development of Russia on the progress of implementation and evaluation of the effectiveness of state programmes of the Russian Federation for 2019 was also used. Results and Discussion. Sources of data on the spending of federal budget allocations and extrabudgetary funds on civil research and development within the state programmes of the Russian Federation, as well as on the progress in the implementation and evaluation of the effectiveness of state programmes have been identified. The instruments for spending budget allocations of the federal budget (instruments of the 1st and 2nd levels) have been defined. Approaches have been developed to assess the effectiveness of spending on R&Ds of civil purpose, including determining the degree of impact of spending federal budget allocations and extrabudgetary funds on the achievement of goals under the relevant state programs of the Russian Federation; assessing the degree of impact of using federal budget allocations on R&D in the context of tools for implementing 1st and 2nd level R&D by achieving the established indicators in the process of their implementation. Conclusion. The developed approaches will allow the state authorities concerned to check and confirm or refute the stated result in the programme and reporting documents, which provide information on the achievement of goals and solving tasks under the relevant state programmes of the Russian Federation at the expense of the budget allocations of the federal budget of the Russian Federation and extrabudgetary sources for R&Ds, and will also allow determining the extent to which the use of these funds within state programmes of the Russian Federation was effective.
Performance appraisal, federal budget, budget allocations, R&D, extrabudgetary funds for R&D, government programs, level 1 implementation tools
Roman A. Tikhonov, Head of the Methodology, Monitoring Reporting and Evaluation of Organizational Processes in Science and Innovation Sector, Russian Research Institute of Economics, Politics and Law in Science and Technology (20A Dobrolyubova St., Moscow 127254, Russia), ORCID: https://orcid.org/0000-0001-9981-3746. His scientific interests include analysis of tools for research and development expenditure for civil purposes, the efficiency of budget allocations and extra-budgetary expenditure for research and development for civil purposes, financial management mechanisms in the field of public finance and technology transfer, analysis of existing approaches and methods for university rating by patent and innovation activity, development of approaches to verification of higher educational institutions leading in patent and innovation activity in Russia, analysis of patent activity in Russia and abroad.
Sergey S. Vyunov, Researcher, Russian Research Institute of Economics, Politics and Law in Science and Technology (20A Dobrolyubova St., Moscow 127254, Russia), ORCID: https://orcid.org/0000-0002-2291-0334. His research interests include analysis of patent activity of Russian and foreign researchers, financing of science and technology.
R. A. Tikhonov — conceptualisation of the article, analysis of the regulatory framework on the problem under consideration, critical analysis, drawing conclusions and research results;
S. S. Vyunov — conceptualisation of the article, analysis of Russia and foreign scientific literature, preparation of the text of the article, drawing conclusions.