ГОСУДАРСТВЕННОЕ ЗАДАНИЕ КАК ИНСТРУМЕНТ ФИНАНСОВОГО ОБЕСПЕЧЕНИЯ УЧРЕЖДЕНИЙ КУЛЬТУРЫ В РОССИЙСКОЙ ФЕДЕРАЦИИ

Abstract:
The article analyzes the application of the state assignment as a tool for financial support of the activities of federal budget cultural institutions. The study covers the economic and legal aspects of the formation of a government assignment, the procedure for calculating subsidies for its implementation, and the practice of setting indicators for the volume and quality of public services. The research methods were comparative and economic-statistical analysis. The information base consisted of regulatory legal acts, conclusions of the Accounts Chamber of the Russian Federation, information from the GIA «Electronic Budget», state assignments and plans for the financial and economic activities of cultural institutions. Based on the materials of the Arkhangelsk State Museum-Reserve, the Pushkin State Museum of Fine Arts and the Moscow Academic Art Theater Museum for 2022-2026, changes in the indicators of government assignments and the volume of their financial support were compared. It has been found that the dynamics of subsidies varies significantly between institutions, and their planned volumes for the next two years are mostly maintained without indexing, which limits the possibilities of medium-term financial planning. The absence of clear criteria for selecting the values of industry-specific correction factors and abrupt changes in individual quality indicators after completing the main part of the planned work were also revealed. The paper proposes to form a medium-term forecast of subsidy indexation, to differentiate the regulatory regulation of government assignments, taking into account industry specifics, and to create a single information and legal resource that combines information on the formation and implementation of government assignments.