Trends and factors of public financing for the development of the main components of human capital

The article establishes the main trends in government expenditures of the Russian Federation in the areas of education, healthcare, physical education and sports for the period 2017-2021 (in the context of the consolidated budget of the Russian Federation, the federal budget, the budgets of the constituent entities of the Russian Federation and municipalities). The dynamics of interbudgetary transfers have been established. A trend has been identified towards an increase in the share of the federal budget in the expenditures of the consolidated budget of the Russian Federation related to the development of human capital (from 17,9 % in 2017 to 24,5 % in 2020), which was replaced by a downward trend in the period 2020-2021. a decrease in funding for physical culture and sports from federal budget funds has also been established. The necessity of creating institutional and administrative conditions that allow private business and public organizations to more actively participate in the development of human capital components, especially in small regions and municipalities, is substantiated. Such conditions can be implemented in the form of a state order for social services in the areas of education, healthcare, public health, the provision of tax preferences, and preferential lending.