Özet:

: The effective use of state property is one of the topical issues of economic policy affecting the interests of all segments of society. The need to comply with the principle of the effective use of budgetary funds is enshrined in Article 34 of the Budget Code of the Russian Federation. However, while studying the existing system of financial management in Russian practice, it was revealed that the current methodological approaches do not fully solve the tasks enshrined in the budget legislation. This is primarily due to the lack of proper accounting and analytical and methodological support for the relevant management procedures. Thus, the Federal State Information and Analytical System of the Federal Property Management Agency “Unified System of State Property Management” was used as the information base. However, this information system has some significant shortcomings, such as (1) the lack of a single regulatory act on the register at all levels of government; (2) the duplicated information about the property; and (3) there are no indicators and criteria in the register that would reflect effective property use, etc. Secondly, the approaches used to assess effective state property use are based on industry standards (health, education, etc.) in relation to the property and specific equipment necessary for the provision of public services. In this regard, the purpose of this study is to improve the concept and methodology for analyzing effective state (municipal) property use. The main areas for improving the methodology are (1) to develop a unified register of state property as the main source of accounting and analytical information; (2) to assess the property which state bodies and state institutions need to perform their functions and powers in full and of appropriate quality; and (3) to develop unified approaches for assessing the effective state (municipal) property use. As a result, the authors developed proposals introducing a unified register of the state (municipal) property, which includes indicators characterizing the physical state, recognition in accounting, and forms of the property disposal and use, which can be the basis for information and analytical support for assessing the effective state (municipal) property use at all levels. The study represents a system of indicators for assessing the effective state (municipal) property use, which consists of (1) indicators of the property disposal and use that make up the state treasury and (2) indicators of the property disposal and use of economic entities in the public sector. The results of the study are confirmed by empirical studies using the example of public institutions in the field of higher education and executive authorities.

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