Improvement of the budget financing mechanism of the agrarian sector: regional aspect

The efficiency of the development of the branches of agrarian sector of economics of Russia, first of all, depends on the optimum formation of financing sources of the organizations' economic activity and on the rational use of the allocated funds. Nowadays the main sources of financing of agricultural production, as a rule, are producers' own income and borrowed funds. In the presented material the analysis of the use of funds allocated for a special purpose in dynamics for 2010-2016 on agricultural organizations of the Orel region is carried out. An assessment of the efficiency of measures of state support for agrarian business is given. It is established that a considerable amount of monetary means allocated from the budget isn't always used effectively. Rules of granting and distribution of subsidies from the federal budget to budgets of subjects of the Russian Federation on assistance to achieve target indicators of the regional development programs of the agrarian and industrial complex within the State program of the agriculture development for 2013-2020 are considered by the authors. Particular features of the funds allocated for a special purpose since 2017 are revealed and systematization of new types of the state support directions is made. The main innovation here is a consolidation (integration) of the state support within a "uniform subsidy". The comparative analysis of the use of budgetary funds for 2016 with the expected data for 2018 is carried out. The changes in the structure of the budgetary financing of innovations connected generally with an assignment to achieve target indicators of the regional development programs of the agro-industrial complex ("A uniform subsidy") and the implementation of the FTP "Development of land reclamation of agricultural purpose of Russia for 2014-2020" and the FTP "Sustainable development of rural territories for 2014-2017 and until 2020" are revealed.