Воронина Л.П.

The aim of the research is to analyze the financing system of healthcare facilities of various organizational and legal forms and the specifics of financing from various sources. To carry out the research, the author used the analytical and statistical analysis methods with their features best referred to the study process. Considering the fact that healthcare services are provided by the facilities of various organizational and legal forms: budgetary, autonomous and private, the specifics of financing and finance management depend on establishing public (municipal) assignment and subsidies allocated for its implementation. However, there are different sources of healthcare financing. The main sources of financing are the federal budget, regional and local budgets and the finances of the compulsory health insurance fund. High-tech medical care, which is not included in the basic program of compulsory medical services, but provided by federal state institutions, is financed from budget allocations of the federal compulsory medical insurance fund. Results and practical importance. The practical relevance of the research lies in the fact that the results can be used in analyzing efficiency of managing income, expenses, and results of healthcare institutions activity. Scientific novelty. The author concluded that it is necessary to change the mechanism of establishing the state (municipal) assignment for medical services; to improve the methodology for calculating medical care payment tariffs of compulsory health insurance; regulation of financial costs per medical care unit and per capita standards.

Purpose. Substantiation of the basic directions of maintenance of balance of budgets of municipal areas. Methods. The experience of municipal districts located on the territory of the Sverdlovsk region is summarized, to ensure the balance of local budgets; improving the quality of management of the budget process, debt obligations, administration of tax and non-tax revenues to be credited to local budgets. The state powers transferred to municipal districts for calculating and granting subsidies to the budgets of settlements for equalizing the budgetary security of settlements, which are transferred at the expense of the regional budget, are analyzed. A comparative analysis of the main indicators of the budgets of municipal districts was carried out. Results. Based on the analysis, it is established that the assessment of the quality of the balance of local budgets in the municipal districts of the Sverdlovsk region depends not only on the state of the economic development of the territory, but also on the established practice of providing them with financial assistance from the regional budget. To implement the principle of balance, it is necessary to increase the role of tax and non-tax revenues of local budgets. It was established that the optimal distribution of taxes between budgets of the budgetary system of the Russian Federation should guarantee the independence of local self-government enshrined in the Constitution of the Russian Federation. Scientific novelty. Scientific novelty consists in justifying the current situation in the implementation of the principle of balanced budgets and examining its impact on the performance of public authorities, further improving the indicators for assessing the quality of the balanced budgets of municipal districts.

Purpose. Study, analysis and identification of peculiarities of formation of tax revenues of local budgets of the Sverdlovsk region; summarizing the experience of implementing measures to increase the revenue potential of municipalities. Elaboration and justification of some proposals to increase tax revenues of local budgets. Methods. Using the methods of grouping, comparison and dynamics, the practice of generating revenues of local budgets is generalized; The specifics of providing financial assistance to local budgets from the regional budget are established in the planning of gratuitous revenues in 2016 and for the three-year period 2017 2019. Results. Based on the analysis of basic indicators of tax revenues of local budgets, innovations in the budget legislation of the Russian Federation and regulatory legal acts of the Legislative Assembly of the Sverdlovsk Region and the Government of the Sverdlovsk Region, based on scientifically based approaches and expert assessments, the author's conclusions, the dependence of incomes of local budgets located on the territory of Sverdlovsk region; influence of new methods used to calculate intergovernmental transfers from the regional budget to local budgets in 2017 2019 on the amount of financial assistance from the regional budget. Conclusions are made about the expediency of reviewing the practice of granting additional deductions from federal taxes.Scientific novelty. The scientific novelty of the article is to justify the need to change the budget legislation that regulates the formation of tax revenues of local budgets; the assignment of a part of federal and regional taxes to local budgets, with a view to more fully implementing the principle of independence of budgets.

Purpose. Summarizing the experience of the municipal administrations of the Uralsky settlement of the Sverdlovsk region for the management and budget funding of the preschool educational institutions in the conditions of reforming the public sector. Methodology. On the basis of market and fiscal approaches to financing municipal budgetary institutions the authors carried out a comparative analysis of the estimated funding the provision of subsidies on the basis of municipal jobs. The study is based on the following regulatory framework: Federal Law of the Russian Federation of December 29, 2012. № 273-FZ (edition of 31.12.2014) «On Education in the Russian Federation», resolutions of the Government of Sverdlovsk region, resolutions the municipal administrations of the Uralsky settlement. Results: On the basis of market and fiscal approaches to financing municipal budgetary institutions the authors carried out a comparative analysis of the estimated funding the provision of subsidies on the basis of municipal jobs; the authors identified the main directions of increasing income of preschool educational institutions due to the expansion of fee-based services.

Purpose. Substantiation of necessity the formation of program budget on the basis of municipal programs. Methods. As the basic approach used the principles of the organization, formation and implementation of municipal programs, summarizes regulatory practices at the level of city districts. Results and practical significance. Based on the analysis concludes that developed and approved legal documents governing the development, formation, implementation and evaluation of municipal programs. Scientific novelty. Formulated requirements to the indicators of the municipal program implementation results, which will provide the opportunity to check and confirm the achievement of the goals and objectives of the municipal program.

Purpose. Study of reasons for the transition to new reward systems in health care organizations in rural area, implementation of lump-sum compensating payments and benefits for settling down of medical professionals. Methods. The author summarized the experience of the Health Care Ministry of Sverdlovsk region on transition from the universal pay scale to a new reward payment system in medical centers of rural area in Sverdlovsk region. The author analyzed practical financing experience from the regional budget and territorial foundation of compulsory medical security of lump-sum payments and benefits for settling down, social security measures of medical professionals living in the rural area. Results. On the basis of the conducted analysis the author comes to the conclusion that statutory documents regulating the mechanism of implementing a new reward payment system, formation of the payroll fund are developed and approved; compensating and stimulating extra payment; measures on arising interest of graduates of medical higher schools to work in the rural area. Scientific significance. Scientific significance is in research of influence on attraction of medical professionals in the rural area, new reward payment system, social security measures, lump-sum compensating payment and benefits for settling down.