Budgetary policy efficiency of municipalities in the field of education

In article systematization of techniques of assessment of budgetary policy efficiency is carried out in the field of education by criterion of efficiency that allowed to come to a conclusion: their main shortcoming is relative dispassionateness from category of quality of population life. Considering provisions of the Federal law of 06.10.2003 N 131-FL, the sense of existence of municipalities consists, including, in providing a worthy level of living to the population. Respectively, in work the new technique of an assessment of budgetary policy efficiency in the field of education is offered. In it as criterion of efficiency the balance of a development of education in municipality concerning costs of its implementation is allocated. At the heart of technique is offered schedule use for display of positions of the territory among regions of competitors and definition of the direction of priority shifts when budgets of territories are developing. In this case the given indicator of budget expenses on education of the territory is offered to postpone on abscissa axis, an integrated assessment of a level of education development on ordinate axis. having displayed on a matrix "Quality of education / Budget expenses on education" the calculated indicators it is possible to receive visual reflection of a development of education of set of analyzed regions in comparison and dynamics. Using this technique, in work it is offered to carry out an assessment of budgetary policy efficiency of municipalities. This technique is used for an assessment of budgetary policy efficiency of the largest municipalities of the Republic of Tatarstan for 2007-2010. (C) 2014 The Authors. Published by Elsevier Ltd.