Assessing the Effective Use of State Property: Accounting and Analytical Support and Analysis Methodology

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