Increasing the Efficiency of Budget Expenditure on Funding Public Institutions and Management Of Public Unitary Enterprises

Авторы: S. Batkibekov L. Grebeshkova I. Dezhina A. Zolotareva E. Kitova E. Kostina T. Kuznetsova I. Rozhdestvenskaya S. Sinelnikov-Murylev S. Shishkin А. Kokorev M. Kuzyk G. Malginov А. Radygin Yu. Simachev А. Tatarinov

Серия: CEPRA

Дата публикации: 26.09.2003

Аннотация:The first volume contains a detailed analysis of the current legal regulation of functioning of state agencies, legislative basis of their budget financing. In this volume specific features of these issues in social sphere are analyzed, as well as recommendations on reorganization of the management system and financing of state agencies, and on reform of organizational and legal forms of their performance are provided. Analysis of the current organizational and legal forms and specific instruments of management of public unitary enterprises, analysis of the mechanism and funding issues and the ways of reorganization of the system of public unitary enterprises as well as development of policy proposal represent major tasks in the second volume. Obtained findings can be applied as part of a legislative basis of state regulation (including for amendments to the current normative and legal acts and for the drafting of new normative and legal documents); for development of economic programs for Russia; as specific element for a concept of long-term development of the national corporate model.

Оглавление:

 

Vol I

1. AN ANALYSIS OF LEGISLATION REGULATING THE LEGAL STATUS OF STATE INSTITUTIONS
1.1. GENERAL ISSUES OF LEGAL REGULATION OF STATE INSTITUTIONS IN THE RUSSIAN FEDERATION
1.1.1. General provisions
1.1.2. The concept of budgetary institution
1.1.3. The legal status of budgetary institutions
1.1.4. Legal capacity of budgetary institutions
1.1.5. The rights and responsibilities of budgetary institutions
1.1.6. Taxation of budgetary institutions
1.1.7. The conclusion of contracts by budgetary institutions
1.2. LEGAL REGULATION OF MEDICAL INSTITUTIONS
1.2.1. The general provisions on health care institutions
1.2.2. The rights and responsibilities of medical institutions and a medical insurance organization
1.2.3. The compulsory medical insurance funds
1.2.4. Medical institutions
1.2.5. Licensing and accreditation of medical institutions
1.3. LEGAL REGULATION OF EDUCATIONAL INSTITUTIONS
1.3.1. General provisions on an educational institution
1.3.2. The peculiarities of the status of an educational institution
1.3.3. The educational system in the Russian Federation
1.3.4. The peculiarities of the rights and the responsibilities of educational institutions relating to their activity
1.3.5. The relations concerning the ownership of capital assets and the results of the activity of budgetary institutions in the sphere of education
1.3.6. The peculiarities of the management of educational institutions
1.3.7. The peculiarities of the management of comprehensive educational institutions
1.3.8. The peculiarities of the management of higher educational establishments
1.3.9. The peculiarities of the state control over the activity of higher educational establishments
1.4. MAIN INDICATORS OF EDUCATION IN RUSSIA
1.4.1. The System of Education in the Russian Federation
1.4.2. Rights and Responsibilities of Education Institutions and Their Specific Character
1.4.3. Holding of Fixed Capital and Performance of Budgetary Unit in the Area of Education
1.4.4. Details of Administration of Education Institutions
1.5. LEGAL REGULATION OF CULTURAL INSTITUTIONS
1.4.1. General provisions
1.4.2. The rights and the peculiarities of the legal status of cultural institutions
1.4.3. The relations of ownership as regards capital assets and the results of the activity of budgetary institutions in the sphere of culture
1.6. LEGAL REGULATION OF SCIENTIFIC INSTITUTIONS
1.6.1. The notion of a scientific organization and a scientific institution
1.6.2. Limitations and licensing of certain types of scientific activity
1.6.3. The basic rights and responsibilities of scientific organizations
1.6.4. State accreditation of scientific organizations
1.6.5. Agreements (contracts) for creation, transfer and use of scientific and (or) scientific and technological products
1.6.6. Organization and conduct of the appraisal by experts of scientific and (or) scientific and technological activity
1.6.7. Property relations occurring in the process of the activity of scientific institutions
1.6.8. Research institutes attached to higher educational establishments and research divisions at higher educational establishments
1.6.9. Scientific institutions of the academies with a state status
1.6.10. State research centers of the RF
1.6.11. The peculiarities of the financial and economic activity of scientific institutions: an analysis of their charters
1.6.12. The basic problems of the regulation of activity of research institutions
1.6.13. The basic conclusions to be made from the analysis of the state institutions' legal status
1.7. CONSLUSIONS
2. AN ANALYSIS OF BUDGETARY FINANCING OF STATE INSTITUTIONS
2.1. AN ANALYSIS OF GENERAL MECHANISMS OF FINANCING OF STATE INSTITUTIONS
2.1.1. Financing of budgetary institutions
2.1.2. Payment for the labor of workers of budgetary institutions
2.1.3. The business activity of budgetary institutions and the order of its accounting
2.1.4. The system of accounting adopted for budgetary institutions
2.1.5. Centralization of accounting
2.1.6. The order of recovery of monetary means from the debtor in the person of a budgetary institution
2.2. THE PECULIARITIES OF STATE FINANCING OF MEDICAL INSTITUTIONS
2.2.1. Budget and insurance financing of state and municipal medical institutions
2.2.2. An analysis of the mechanism of financing medical institutions (as exemplified by the municipal health care facilities of the city of Yaroslavl)
2.2.3. Basic conclusions from analysis of state financing of medical institutions
2.3. PECULIARITIES OF STATE FINANCING OF EDUCATIONAL INSTITUTIONS
2.3.1. Budgetary and extra-budgetary sources of financing educational institutions
2.3.2. Entrepreneurial activities of an educational institution
2.3.3. Rendering chargeable services in the sphere of education
2.3.4. Mechanisms of budgetary financing of educational institutions
2.3.5. The experience of introduction of normative budgetary financing in Samara Oblast
2.3.6. Basic conclusions from analysis of state financing of educational institutions
2.4. PECULIARITIES OF STATE FINANCING OF CULTURAL INSTITUTIONS
2.4.1. Budgetary and extra-budgetary sources of financing cultural institutions
2.4.2. Analysis of experience at transforming mechanisms of budgetary financing of cultural organizations
2.4.3. The mechanism of budgetary financing of state cultural organizations
2.4.4. Entrepreneurial activities of state and municipal cultural institutions
2.4.5. Pricing policy in the area of culture
2.4.6. Basic conclusions from analysis of state financing of cultural institutions
2.5. PECULIARITIES OF STATE FINANCING OF INSTITUTIONS IN THE SPHERE OF SCIENCE
2.5.1. Budgetary and extra-budgetary sources of financing scientific institutions
2.5.2. Trends of expenditure of budgetary and extra-budgetary resources of budget science institutions
2.5.3. Problems of misuse of resources
2.5.4. Peculiarities of financing university complexes
2.5.5. Basic conclusions from analysis of state financing of scientific institutions
2.6. CONCLUSION
3. SOME RECOMMENDATIONS ON ALTERATION OF THE STATUS OF PUBLIC INSTITUTIONS
3.1. PRINCIPAL PROBLEMS OF FUNCTIONING OF THE PUBLIC NETWORK AND PRINCIPAL OBJECTIVES OF THE REFORM
3.2. CHANGE OF THE LEGAL STATUS OF EXISTING PUBLIC INSTITUTIONS AS A BASIS FOR REFORMATION OF THE PUBLIC SECTOR
3.3. INSTITUTIONAL CONDITIONS FOR SELECTING THE FORMS OF ORGANIZATIONS FINANCED BY THE STATE
3.3.1. Grounds for selecting the forms of organizations for affording services financed by the state
3.3.2. Economic and legal forms of organizations
3.3.3. Conditions for transforming state institutions into other forms of organizations
3.3.4. Retaining organizations in the form of an institution
3.4. PROPOSED LINES IN REORGANIZATION OF PUBLIC INSTITUTIONS CAPABLE OF OPERATING IN A MARKET ENVIRONMENT
3.4.1. Procedure for Financing of Public Institutions After Reorganization
3.4.2. Alternative Methods of Reorganization of Public Institutions
3.5. PROCEDURE FOR REORGANIZATION OF PUBLIC INSTITUTIONS
3.5.1. Choice between voluntary and compulsory reorganization
3.5.2. Choice between spontaneous and plan-based reorganization
3.5.2. Limitations to be applied in plan-based reorganization
3.6. PROBABLE CONSEQUENCES FOR THE BUDGET OF REFORMATION OF THE PUBLIC NETWORK
3.7. DRAFT FEDERAL ACT ON AMENDMENT OF THE BUDGETARY CODE OF THE RUSSIAN FEDERATION, THE CIVIL CODE OF THE RUSSIAN FEDERATION AND THE FEDERAL LAW ON NONPROFIT ORGANIZATIONS
3.7.1.The Budgetary Code of the Russian Federation
3.7.2. The Civil Code of the Russian Federation
3.7.3. The Federal law on nonprofit organizations
ANNEX 1. ANALYSIS OF FINANCIAL AND ECONOMIC OPERATIONS OF MEDICAL INSTITUTIONS
1.1. AN ANALYSIS OF THE FINANCING OF A MUNICIPAL HEALTH CARE INSTITUTION ON THE MODEL OF HOSPITAL № 9 OF THE CITY OF YAROSLAVL
1.1.1. A general overview of the activity of Hospital № 9 of the city of Yaroslavl
1.1.2. The hospital's budgetary financing
1.1.3. Financing from the CMI funds
1.1.4. Revenues from rendering paid-for medical services
1.2. ANALYSIS OF FINANCIAL AND ECONOMIC OPERATIONS OF OUTPATIENT CLINICAL INSTITUTION. CASE STUDY OF A CLINIC IN THE CITY OF YAROSLAVL
1.2.1. A general description of the polyclinic
1.2.2. Budgetary Financing of the Clinic
1.2.3. Financing with Mandatory Medical Insurance
1.2.4. Еxtrabudgetary Revenues
1.3. ANALYSIS OF FINANCIAL AND ECONOMIC OPERATIONS OF EMERGENCY AMBULANCE STATION IN THE CITY OF RYBINSK
1.3.1. General Operation Profile of the Emergency Ambulance Station
1.3.2. Financing
ANNEX 2. ANALYSIS OF FINANCIAL AND ECONOMIC OPERATIONS OF EDUCATIONAL INSTITUTIONS
2.1. ANALYSIS OF FINANCIAL AND ECONOMIC OPERATIONS OF SECONDARY SCHOOL IN A LARGE CITY. CASE STUDY OF SCHOOL No. 1060 IN MOSCOW
2.1.1. Budget financing
2.1.2. Provision of Pay Extra Educational Services
2.3. ANALYSIS OF FINANCIAL AND ECONOMIC OPERATIONS OF SECONDARY SCHOOL No. 5 AT CITY OF DOLGOPRUDNY, MOSCOW OBLAST
2.3.1. General Description of the School
2.3.2. Organizational and Economic Tools of Operation
2.4. FINANCIAL AND ECONOMIC OPERATIONS OF RURAL SECONDARY SCHOOL No. 2 AT SCHELKOVSKY REGION, MOSCOW OBLAST
2.5. FINANCIAL AND ECONOMIC OPERATIONS OF RURAL SECONDARY SCHOOL No. 7 AT SCHELKOVSKY REGION, MOSCOW OBLAST
2.6. ANALYSIS OF FINANCIAL AND ECONOMIC OPERATIONS OF HIGHER EDUCATION INSTITUTION (COLLEGE) IN MOSCOW
ANNEX 3. ANALYSIS OF FINANCIAL AND ECONOMIC OPERATIONS OF CULTURAL INSTITUTIONS
3.1. ANALYSIS OF FINANCIAL AND ECONOMIC OPERATIONS OF THE STATE PUBLIC LIBRARY OF RUSSIA
3.1.1. General Operation Profile
3.1.2. Budgetary Financing
3.1.3. Accumulation and Utilisation of Extrabudgetary Financing
3.1.4. Total Revenue Spending Structure
3.2. ANALYSIS OF FINANCIAL AND ECONOMIC OPERATIONS OF THE RUSSIAN ACADEMIC YOUTH THEATRE (RАYT)
3.2.1. General Profile of the Theatre's Potential and Operations
3.2.2. Budgetary Financing
3.2.3. Accumulation and Utilisation of Extrabudgetary Financing of the Russian Academic Youth Theatre
3.2.4. Total Revenue Spending Structure
3.3. ANALYSIS OF FINANCIAL AND ECONOMIC OPERATIONS OF THE GORKY CENTRAL PARK OF CULTURE AND LEISURE
3.3.1. General Profile of the Park's Operations
3.3.2 Budgetary Financing
3.3.3. Extrabudgetary Financing
3.3.4. Revenue Spending Structure
ANNEX 4. ANALYSIS OF THE PECULIARITIES OF THE FINANCIAL AND ECONOMIC ACTIVITIES OF SCIENTIFIC INSTITUTIONS
4.1. ANALYSIS OF THE PECULIARITIES OF THE FINANCIAL AND ECONOMIC ACTIVITIES OF ACADEMY SCIENTIFIC RESEARCH INSTITUTE
4.1.1. Description of the charter of an organization and of the contract with the director
4.1.2. Peculiarities of the activities of the Institute as a state scientific institution
4.1.3. Purposes and subject of the Institute's activities
4.1.4. Governance of the Institute
4.1.5. Elections and the director's functions.
4.1.6. Analysis of procedures for appointing and dismissing at the Institute
4.1.7. Analysis of relationships with the founders of an organization
4.1.8. Compiling and coordinating the work plan
4.1.9. Determining lines and kinds of activities in the Institute's Charter
4.1.10. The scale of the Institute's activities
4.1.11. Limitations on non-profile activities
4.1.12. Manner of compiling the Institute's budgetary estimate of expenses
4.1.13. Recording and distribution of profit in an organization
4.1.14. The structure of the Institute's financing sources
4.1.15. Budgetary financing
4.1.16. Targeted funds and receipts that do not require repayment
4.1.17. Funds from entrepreneurial activities
4.1.18. Description of the Institute's budgetary estimate of revenue and outlays
4.1.19. Peculiarities of concluding contracts for execution of projects
4.1.20. Peculiarities of concluding contracts at the Institute
4.1.21. Contract structure within the framework of grant support for research
4.1.22. Peculiarities of implementing projects for which the state is the customer (goszakaz)
4.1.23. Execution by the Institute of contracts with ministries and agencies
4.1.24. Ways of implementing responsibility for an institution's obligations
4.2. ANALYSIS OF THE PECULIARITIES OF THE FINANCIAL AND ECONOMIC ACTIVITIES OF A STATE INSTITUTION (INSTITUTE) SUBORDINATE TO A STATE AGENCY
4.2.1. Description of the organization's charter
4.2.2. Description of the contract with the director
4.2.3. Analysis of procedures for appointment and dismissal
4.2.4. Relationships with founders
4.2.5. Compiling and coordinating the work plan
4.2.6. Existing limitations in determining lines taken, kinds, and scale of activities
4.2.7. Limitations on non-profile activities
4.2.8. Compiling the Institute's budgetary estimate of outlays
4.2.9. Sources of financing the Institute: structure and dynamics
4.2.10. Recording and distribution of profit in an organization
4.2.11. Description of the Institute's budgetary estimate of revenues and outlays
4.2.12. Estimate of revenues and outlays by extra-budgetary sources
4.2.13. Peculiarities of concluding contracts for executing projects
4.2.14. Peculiarities of implementing projects according to orders placed by the state
4.2.15. Ways of implementing responsibility for an institution's obligations
4.2.16. Implementing rights to intellectual property within the structure of an institution's property relations
4.2.17. The most critical problems of budgetary financing of the Institute
4.3. ANALYSIS OF THE PECULIARITIES OF THE FINANCIAL AND ECONOMIC ACTIVITIES OF A SCIENTIFIC RESEARCH INSTITUTE OPERATING UNDER THE RIGHTS OF A STRUCTURAL SUBDIVISION AT AN INSTITUTION OF HIGHER EDUCATION
4.3.1. Description of the Institute's Statute and of the contract with the director
4.3.2. Contract with the director
4.3.3. Analysis of relationships with an organization's founder
4.3.4. Compiling and coordinating work plans
4.3.5. Limitations in determining lines and scale of the Institute's activities
4.3.6. Limitations on non-profile activities.
4.3.7. Compiling the Institute's estimate of outlays
4.3.8. Sources of financing the SRI: structure and dynamics
4.3.9. Description of the SRI's estimate of revenues and outlays.
4.3.10. Recording and distributing profit in an organization.
4.3.11. Manner of concluding contracts for execution of projects.
4.3.12. Peculiarities of implementing projects according to orders placed by the state
4.3.13. Implementing rights to intellectual property within the structure of the SRI's property relations.
4.3.14. Means of implementing responsibility for the Institute's obligations
4.3.15. Critical problems with the budgetary financing of the Institute
4.4. ANALYSIS OF THE PECULIARITIES OF THE FINANCIAL AND ECONOMIC ACTIVITIES OF A SCIENTIFIC PRODUCTIO COMPLEX YFVING THE STATUS OF A STATE SCIENTIFIC CENTER AT AN INSTITUTION OF HIGHER EDUCATION
4.4.1. History of the creation and evolution of the organizational legal form of activities
4.4.2. Governance of a State scientific center (SSC)
4.4.3. Structure of revenues and outlays at a State scientific center
4.4.4. Planning kinds and lines of activities
4.4.5. Possibilities for transformation into another form of organization

Vol II

INTRODUCTION
1.ANALYSIS OF EXISTING ORGANIZATIONAL-LEGAL FORMS AND SPECIFIC INSTRUMENTS OF MANAGEMENT UNITARY STATE ENTERPRISES
1.1. QUANTITATIVE ANALYSIS OF UNITARY STATE ENTERPRISES IN RUSSIA
1.1.1. General survey of the place of unitary state enterprises among subjects of management
1.1.2. Dynamics and structure of state enterprises by forms of property ownership and branches in the 1990s
1.1.3. Dynamics and structure of unitary state enterprises after adoption of the Concept of managing state property and of privatization of 1999.
1.2. LEGISLATION REGULATING THE STANDING OF UNITARY STATE ENTERPRISES
1.2.1. A general survey of legislation regulating the legal status of state unitary enterprises
1.2.2. Analysis of specific forms of managing state unitary enterprises
1.2.3. Analysis of specific forms of managing state unitary enterprises
1.3. CONCLUSION
2. FINANCES AND MECHANISMS OF FINANCING UNITARY STATE ENTERPRISES (SUE) (LEGAL REGULATION, MECHANISMS, PROBLEMS)
2.1. INTERNAL AND ESTERNAL SOURCES AND MECHANISMS OF FINANCING UNITARY STATE ENTERPRISES (SUEs)
2.2. RELATIONS OF UNITARY STATE ENTERPRISES AND BUDGET SYSTEM
2.3. BASIC VIOLATIONS ARISING IN THE SPHERE OF THE FINANCIAL RELATIONS OF STATE ENTERPRISES WITH THE STATE
2.4. PROBLEMS AND LEGAL NORMS FOR RESTRUCTING OF BUDGETARY INDEBTEDNESS
2.4.1. Brief analysis of possible mechanisms for settling the problem of non-payments
2.4.2. Analysis of the mechanism for restructuring budgetary indebtedness as a priority instrument for the financial recovery of insolvent enterprises
2.5. CONCLUSION
3. ANALYSIS OF WAYS OF REORGANIZING THE SYSTEM OF UNITARY STATE ENTERPRISES
3.1. EVALUATION OF THE LEGAL REGULATION OF RIGHTS OF THE STATE AS PROPERTY OWNER
3.2. A GENERAL CONCEPT OF INSTITUTIONAL REFORM OF THE STATE SECTOR
3.3. GENERAL VECTORS AND PROSPECTS FOR TRANSFORMATION OF A PART OF THE SUEs INTO OTHER ORGANIZATIONAL-LEGAL FORMS AND MODIFICATION OF THE STATUS OF SUEs
3.4. REORGANIZATION OF THE LEGAL STATUS OF STATE UNITARY ENTERPRISES (SUEs): THE CONCEPT OF THE LAW
3.4.1. The importance of the adoption of the law
3.4.2. The basic problems of regulation in respect to State unitary enterprises
3.4.3. The concept of the draft law
3.5. RECOMMENDATIONS ON THE ALTERATION OF THE EXISTING NORMATIVE BASE DETERMINING THE FUNCTIONING THE FUNCTIONING OF THE SYSTEM OF INTERACTION BETWEEN THE STATE DIRECTORIAL BODIES AND STATE UNITARY ENTERPRISES
3.5.1. The refinement of the model contract with the directors of state unitary enterprises
3.5.2. Elaboration of the model charter of state unitary enterprises
3.5.3. Reorganization of the system of control over the activities of the directors of State unitary enterprises
3.5.4. Professional certification of the directors of state enterprises and the introduction of a contest-based system of their appointment
3.5.5. The use of the programmes of the development of enterprises as a mechanism for their management by state bodies
3.6. CONCLUSION
4. THE PROBLEMS OF MANAGING UNITARY ENTERPRISES IN RUSSIA'S REGIONS (AS EXEMPLIFIED BY KRASNODAR KRAI)
4.1. STATE UNITARY ENTERPRISES OF KRASNODAR
4.2. MUNICIPAL UNITARY ENTERPRISES OF THE CITY OF KRASNODAR
4.2.1. Composition, departmental subordination and sectoral make-up
4.2.2. Basic normative and legal acts and basic regulating procedures (creation of MUEs, relations with the city budget, activity planning, reporting)
4.2.3. The rights and duties of MUEs, regulation of the activity of their directors (the procedure of hiring and dismissing, range of responsibility, basic control procedures)
4.2.4. Financial and economic results of the activity of municipal unitary enterprises in 2001-2002
4.3. MUNICIPAL UNITARY ENTERPRISES OF THE CITY OF SOCHI
4.3.1. Composition, departmental subordination and sectoral make-up
4.3.2. Basic issues of functioning (the procedure for nominating senior officials, reporting, and relationship with the city budget)
4.3.3. Disposal of the profits of municipal unitary enterprises, the issues of financing the public sector enterprises and their programmes of development in the city in the years 2001-2002
4.3.4. The financial status of municipal enterprises providing housing and communal services, and the problems of financing the city's housing and communal services
4.4. Conclusion
5. PRINCIPAL CONCLUSIONS AND PRACTICAL RECOMMENDATIONS
ANNEX 1. FEDERAL LAW "ON STATE AND MUNICIPAL ENTERPRISES WITH PROPOSED AMENDMENT"
ANNEX 2. AMENDMENTS TO THE MODEL CONTRACT WITH THE DIRECTOR OF A FEDERAL STATE UNITARY ENTERPRISE
ANNEX 3. AMENDMENTS TO THE MODEL CHARTE OF A FEDERAL STATE UNITARY ENTERPRISE
ANNEX 4. BASIC DIRECTIONS OF CONTROL AND AUDIT OF THE ACTIVITY OF THE SUEs OF THE CITY OF MOSCOW AND THEIR PECULIARITIES
1. THE PECULIARITIES OF CONTROL OVER THE FINANCIAL AND ECONOMIC ACTIVITY OF SUEs
2. THE ORGANIZATION OF AUDITING OF THE FINANCIAL AND ECONOMIC ACTIVITY OF SUEs IN MOSCOW
3. CONCLUSION AND PRACTICAL RECOMMENDATIONS CONCERNING FURTHER IMPROVEMENT OF THE CONTROL OVER THE ACTIVITY OF THE STATE (MUNICIPAL) ENTERPRISES OF SUBJECTS OF THE RF
ANNEX 6. LABOUR CONTRACT WITH THE DIRECTOR OF A STATE UNITARY ENTERPRISES OF KRASNODAR KRAI
ANNEX 8. TERMINABLE LABOUR CONTRACT WITH THE DIRECTOR OF A UNITARY ENTERPRISE OF THE CITY OF KRASNODAR
ANNEX 9. INTERNATIONAL EXPERIENCE: STATE-OWNED UNITARY ENTERPRISE IN THE COUNTRIES OF WESTERN EUROPE
1. STATE-OWNED ENTERPRISES AS A CONSTITUENT OF A DEVELOPMENT MODEL EUROPEAN UNION COUNTRIES
2. TRENDS OF STATE SECTOR DEVELOPMENT IN WEST-EUROPEAN UNION COUNTRIES
3. ORGANIZATIONAL FORMS OF STATE-OWNED ENTERPRISES
4. LEVEL OF SUBORDINATION OF STATE-OWNED ENTERPRISES
5. MANAGEMENT SYSTEM OF STATE SECTOR ENTERPRISES
6. STATE-OWNED ENTERPRISES ACTIVITY CONTROL
7. FINANCIAL RELATIONS BETWEEN ENTERPRISES AND THE STATE

Примечания:

Increasing the Efficiency of Budget Expenditure on Funding Public Institutions and Management Of Public Unitary Enterprises. - Moscow, 2003.
Volume I. Perfection of the System of Management and Funding of Budget Institutions
Authors - Batkibekov S., Grebeshkova L., Dezhina I., Zolotareva A., Kitova E., Kostina E., Kuznetsova T., Rozhdestvenskaya I., Sinelnikov-Murylev S., Shishkin S.
Volume II. Management Issues and Tasks of Regulation in the Sphere of Public Unitary Enterprises
Authors - Kokorev А., Kuzyk M., Malginov G., Radygin А., Simachev Yu., Tatarinov А.
Editors: Mezentseva К., Serianova S.
Computer make-up: Yudichev V.
ISBN 5-93255-117-8
The research and the publication were undertaken in the framework of CEPRA (Consortium for Economic Policy, Research and Advice) project funded by the Canadian Agency for International Development (CIDA).

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