Mechanism of result-oriented management of social sphere of areas, confered the same status as regions of the Far North

The article is devoted to the problems of the social development of the territories, conferred the same status as the Far North. The authors consider the problem of permanent under funding of the social sphere, which is the main reason for reduction a network of municipal institutions of education, health and culture. Hence - the outflow of population, reduce of manpower, plant closures, reducing the revenue base of municipalities, as a consequence - the areas degradation. It is necessary to reverse this trend, as mining and processing mineral resources mainly take place in the Far North and the territories, confered the same status. The future socioeconomic development of the Republic of Buryatia and other subjects will mostly depend on the effeciency of management in considered municipalities. The authors propose a mechanism for improving the planning of the budget expenditures of municipalities located in areas confered the same status as the Far North (MFN) based on the result-oriented management. The key stages in the implementation of the mechanism of result-oriented management have been identified, taking into account the norms of the Budget Code of the Russian Federation.