Budgetary Mechanisms for Implementing the Priorities of Scientific and Technological Development of the Russian Federation

The need to determine the priorities of the scientific and technological development of the country and the effective financing of research and development dictates the application in practice of the ideas of the scientific budget. Based on the conducted research, the authors proposed the principles of the scientific budget, of which the most significant are: the priority of financing the most significant areas of research and development; ensuring a single targeted approach to managing the costs of R&D at all stages of the life cycle of scientific research and experimental development. The procedure for developing a scientific budget, from the point of view of the authors, consists of a number of stages. In particular, it is envisaged to assign additional functionality to the Unified State Accounting Information System of R&D related to the evaluation and selection of scientific topics (R&D projects), as well as determining the amount of funding for work from the federal budget. The algorithm for implementing the additional functionality of the system includes a procedure for determining the compliance of the R&D project with the priorities of scientific and technological development of the Russian Federation, evaluating the scientific and scientific and technical results of the project according to the criteria of the technology readiness level, as well as conducting a comparative analysis of the project under consideration with the average indicators of a sample of analog projects generated in the system automatically. The application of a methodological approach to assessing the effectiveness of the tools of the state program “Scientific and Technological Development of the Russian Federation” in the formation of the scientific budget allows us to draw conclusions about the need to optimize, expand or reduce the list of program tools. Evaluation of the effectiveness of the program tools is carried out according to the criteria: 1) necessity; 2) sufficiency; 3) the degree of contribution to the achievement of the goal.