Planning and Financing in the Social Development
Purpose: Determining the purpose, content, appropriation, features of the program-target and design-target methods of planning and financing in the social sphere and the ways of their further development. Design/Methodology /Approach: In modern conditions of economic and financial uncertainty in the social sphere, reform changes, aimed at improving the quality of public finance management are in progress. These transformations were launched by the Ministry of Finance of Russia in 2004, when the main directions of budget sector reform were identified, including the transition to new forms of financial support for the provision of state (municipal) services, the introduction of result-oriented budgeting methods. The presented article is devoted to the methods of a programmatic approach to planning and financing in the social sphere development. Findings: An integrated approach to the implementation of planning, financing and management of budgetary resources in the social sphere will make it possible to consider the program-target and project-target methods as the key tools for the distribution of labor, material and financial resources to achieve the goals and objectives, while the levels of goals achievement must have measurable indexes (indicators) that have the ability to influence the managed object. Practical implications: The results of the study can be applied in the management activities of the state and municipal authorities, social institutions with the aim of developing the program-targeted and design-targeted methods of planning and financing. Originality /value: The main idea of the modern stage in the development of program methods for planning and financing in the social sphere is that a new quality of public and municipal finance management, optimization of budget expenditures requires the inclusion in the state programs of measures aimed at achieving the goals stated in the relevant national and federal projects