Dumikian A. Funding current expenditure of the budget institutions

The essence of the budgetary institutions current expenditures’ funding as a regulation tool for society development is revealed, that requires to apply a set of financial activities, namely forecasting, planning, budget regulation, monitoring, and audit of the implemented appropriations’ effectiveness in order to create conditions increasing the welfare of the population as well as to achieve social stability and endogenous support for economic growth processes. The experience of the budgetary institutions’ funding in advanced and emerging countries were generalized and systematized. The statements on the budgetary institutions own revenues’ formation were developed. Priority development directions for the budgetary institutions’ funding were substantiated. The methodological concepts for the budgetary institution’s expenditures preparation, based on the principles of consistency, complementarily interaction between the budget architectonics’ elements were improved. The approaches to determine the main formation and development stages of domestic system for the budgetary institutions current expenditures’ funding, were proposed. The statements to improve the budget performance by introducing the mechanism to assess social and economic efficiency of the budgetary institutions’ expendituresat the stage of their preparation, use of the institution of state target public service.