Published: 15 February 2016
Purpose. In the conditions of unstable economic development, more and more attention is paid to improving the quality of financial management in the state and municipal property sector, which includes state and municipal unitary enterprises in the national economy (SUEs and MUPs). Such enterprises are commercial organizations that do not have ownership rights to the state or municipal property assigned to them, but are financed mainly through budget appropriations, since are intended for the performance of state, municipal contracts for the organization of the provision of socially significant services for the local population.Methods. The methodological basis for writing the article was the normative legal documents of the Russian Federation, the laws of the Russian Federation on taxation, and the decisions of the Government of the Russian Federation to ensure economic security.Results. The features of the financial management process in state and municipal unitary enterprises are determined, conditioned by the organizational and legal form of the firm and the specific way in which their assets are managed in order to regulate the development of the local community and the municipal economy.Scientific novelty. The article analyzes the main theoretical and methodological approaches to the financial management system at the level of state and municipal unitary enterprises as a specific form of business organization in the national economy and analysis of the forms of their influence on various spheres of social and economic development of a particular municipal entity.