On the issue of assessing the financing of scientific research in the field of agriculture at the expense of budgetary funds
I. V. Rozhkov, V. N. Rusin, И. К. Захаренко, Н.Ф. Солдатова
Abstract
Relevance. The article is devoted to the urgent problem of financing scientific research in the field of agriculture at the expense of budgetary funds. Based on the analysis of key publications in recent years in highly rated journals, the main trends and problems in this area have been identified. The purpose of the work is to evaluate the effectiveness of the use of budgetary funds allocated for scientific research within the framework of the state assignment of the Financial University, and to develop recommendations for optimizing this process, taking into account the specifics of the agricultural sector of the economy. Methods. The research used methods of systematic, logical and statistical analysis, as well as expert assessments. The empirical base consists of data on the financing of scientific projects at the University of Finance for 2019–2023. Results. It was found that during the period under review, the volume of budget financing of agricultural science at the Financial University increased by 28%, while the number of completed scientific projects increased by only 14%. The average level of implementation of research results in agricultural production was 32%. A set of measures is proposed to increase the practical return on budget investments, including: concentration of resources in breakthrough areas, strengthening cooperation with the agricultural business (r = 0.72), and the formation of an effective innovation transfer system. The scientific novelty of the research lies in the development of a methodology for evaluating the effectiveness of budget expenditures on agricultural science from the standpoint of financial management. The conclusions and recommendations obtained are important for substantiating the priorities of the state scientific and technical policy in the agro-industrial complex and can be applied in the activities of financial management bodies.