Keyword: «financial policy»

The article examines the first experience in the formation of a program-targeted approach to the implementation of financial policy (FP) of the Russian Federation (RF), which consists in the adoption and implementation of the first edition of the State Program (GP) "Public Finance Management". Interim results of its implementation are analyzed from the standpoint of the existing purposefulness of the state enterprise and the possible reserves of its strengthening. The main problems of improving the quality of such targeting and ways of solving them are identified. The study allows us to draw conclusions about the positive significance of the development and implementation of this SOE in improving the focus of financial policy in the Russian Federation. The author's suggestions for strengthening it can be used both for further research and in the practical activities of governing bodies to increase the effectiveness of this direction of the state's activity.

The article examines the impact of various subjective factors on the financial policy (FP) of the state, by which we mean actions dependent on people that lead to changes in either the process of its development, or its content, or the course of its implementation and, consequently, its results. The main goal of this work is to develop a new approach to the analysis of the FP. Its essence lies in the study of the influence on the FP of the main subjective factors arising from the use of such methods of making managerial decisions as intuition, empiricism and scientific approach. In other words, the three above methods, after they begin to be implemented in practice, automatically create the corresponding factors influencing the FP. The article discusses the positive and negative aspects of each of them. On the basis of this analysis, the opinion was expressed that a more organized and more purposeful transition to a scientific approach is needed in the conduct of the state's financial policy by reducing the share of intuition and empiricism. At the same time, of course, it will take some time, perhaps even a long time, to switch to a predominantly scientific approach to the development and implementation of FP. Therefore, it is important to present this work not as another short-term or even medium-term one-time event, which should give a noticeable result in the near future. It is necessary to tune in to long-term painstaking work aimed at constantly identifying, studying and solving the problems of applying the scientific approach, as well as replacing the still existing mechanisms of intuitive and empirical methods in conducting financial policy.

The article deals with the search for ways to improve the financial policy (FP) of the state. The main purpose of the work is to identify and determine the main objective factors influencing its formation and its implementation. The author believes that these include determinism, stochasticity and spontaneity. The paper briefly analyzes their impact on FP. The conducted research allows us to draw a number of conclusions. The article may be of interest both for the development of theoretical studies of the financial policy of the state, and for improving the practice of its implementation.

The article is devoted to the issues of making managerial decisions aimed at improving the financial policy of an agricultural organization. The effectiveness of management decisions, in our opinion, will be achieved through the use of the results of a comprehensive economic analysis of the activity of an economic entity. Improving the financial policy applied by SEC «Tselinsky» will help increase the profitability of its activities, optimize the structure of assets and liabilities, and generally improve the financial condition of the organization under study.

The paper completes a retrospective analysis of the three stages of the transition of the fi-nancial policy (FP) of the Russian Federation (RF) to a program-targeted approach, which is cur-rently being implemented within the framework of the State Program (GP) «Public Financial Man-agement and Regulation of Financial Markets», approved by the Decree of the Government of the Russian Federation No. 320 dated April 15, 2014 (as amended on December 31, 2022). At the same time, we emphasize that the modern version of the GP, in our opinion, differs significantly from its two versions considered earlier (respectively approved by Decree of the Government of the Russian Federation No. 293 dated March 4, 2013 and Decree of the Government of the Russian Federation No. 320 dated April 15, 2014). In this regard, the main purpose of the article is to study the inter-mediate results of the application of the program-target approach in the modernization of the finan-cial policy of the Russian Federation. And after receiving its results, we will try to formulate pro-posals for further improvement of the analyzed state program, as well as for improving the organi-zation of its implementation. As a result of our work, we believe, it was possible to analyze the cur-rent version of this GP. On this basis, brief conclusions are made and reasoned recommendations are made to improve the quality of the considered program, and, consequently, to further increase the effectiveness of the FP. The article may be of interest to readers who are engaged in both practical activities to implement the financial policy of Russia and the study of the theoretical aspects of this process.