Innovations in financing of state (municipal) services rendering to cultural institutions

Modernization of the financing system inthe social sphere requires rethinking and introduction of new approaches aimed at improvement of quality of the provided state(municipal) services, ensuring their affordability to people. For a long time state expenditures for maintaining the network of state(municipal) institutions have been associated neither with the volume nor with the quality of services provided by them, and statefinancedinstitutions practically had no motivation to improve the efficiency of their activity. Therefore, the most important task iscreation of such a financing mechanism that would ensure transparent and clear interrelation of the volume of services, provided toinstitutions in the framework of the state (municipal) task and the volume of financing of its rendering. Thus, it is important to take intoaccount the specific nature of particular fields of the social sphere. The cultural sphere unites various types of activity and organizationsproviding cultural services to population - libraries, museums, theatres, concert organizations, clubs, parks, etc. Diversity of differentlyoriented values created in the process of functioning of the cultural sphere determines the necessity of multi-channeling of its financing.The special nature of the cultural sphere lies in the fact that cultural institutions not only hold exhibition events, but also perform thestate function associated with preservation, collection and study of cultural heritage. Reasoning from this fact the article justifies thethesis on necessity of developing the list of state (municipal) services (works) in the sphere of culture at the regional and municipallevels and clear distinction between ''services'' and ''works'' with regard to the specific nature of the present field. Increase of liability ofinstitutions for the results of their activity and for the quality of services they provide is possible after solution of the following tasks:forming at the regional level of the list of services provided by institutions of the subject of the Russian Federation and municipal unitsin accordance with the volume of authorities and in different fields of the social sphere; choice of the optimal type of institutions incompliance with the specific nature of institutions of the social sphere; active introduction of regulatory principles of financing ofexpenses associated with rendering of services; creation of the sound system for monitoring of results of activity of state and municipalinstitutions, quality of rendering state (municipal) services and fulfillment of the state (municipal) task; elaboration of strictrequirements for the order of providing paid services in the field layer and determination of their cost for consumers. Implementation ofthe present measures allows improving the quality and affordability of state and municipal services, as well as creating impetuses forincreasing liability of state-financed institutions for results of their activity.

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