Abstract: Improving the management of public and municipal finances in the field of social protection system functioning is a relevant task given the ongoing issues of poverty and economic inequality both in Russia and worldwide. One of the main components of the modern social protection system is social assistance aimed at the low-income population. The article discusses the management of budget expenditures on social assistance to the population, conducted within the framework of three main types of instruments: categorical, targeted, and conditional social transfers. Particular attention is given to the specifics of applying the main methods of managing budget expenditures to these types of social assistance instruments in order to theoretically justify the choice of method for managing budget expenditures on social assistance. Based on a literature review, a research gap is identified in the relationship between the principles of budget expenditure management theory and existing classifications of social assistance instruments. The author synthesizes these principles and reveals the features, possibilities, and limitations of applying budget expenditure management methods (cost-based, program-targeted, and project-based) to various types of social assistance instruments. This allows for a scientific justification of the choice of expenditure management method depending on the targeted content of the specified type of social assistance instrument. Thus, the application of the project management method to social assistance instruments containing reciprocal obligations of the recipient is justified. It is concluded that the program-targeted management method is a priority for targeted budget expenditures, whereas for categorical social assistance, the aforementioned methods are excessive. The obtained theoretical results allowed us to propose the directions of modernization of programme and project tools for managing budget expenditures on social assistance in the Russian Federation. The formulated provisions can serve as the basis for further empirical research necessary for the development of a scientific and practical discussion on the problems of managing budget expenditures to achieve the national development goals of the Russian Federation.

Keywords: cost-based management, program-targeted management, conditional transfers, targeted transfers, categorical transfers, social assistance, social protection, financial management, budget expenditures, project management

Abstract: The subject of this article is the socio-economic relationships of the participants in the process of movement of fixed capital of industrial enterprises. The author particularly focuses on the role of government interests in the process of movement of fixed capital of industrial enterprises. The object of the study is the fixed capital of industrial enterprises. The aim of this research is to identify the key principles for reconciling the economic interests of the participants in the movement of fixed capital of industrial enterprises as an element of the state economic policy for its development. Within this goal, the following tasks are proposed: - to clarify the definitions of the concepts "fixed capital of industrial enterprises" and "movement of fixed capital of industrial enterprises"; - to identify the interest subjects participating in the movement of fixed capital of industrial enterprises; - to analyze the interests of the participants in the process of movement of fixed capital of industrial enterprises. The methodology of the research is based on the generalization of information on the considered topic from domestic sources and statistical indicators. A comparative-descriptive method was used to analyze the categories "fixed capital" and "movement of fixed capital." The formalization method allowed for the determination of the role of the state in reconciling the interests of the participants in the process of movement of fixed capital of industrial enterprises. Graphical representation of data illustrated the ways of reconciling the interests of the subjects. The scientific novelty lies in the fact that the reconciliation of interests within the movement of fixed capital of industrial enterprises occurs at both vertical and horizontal levels, complicating the relationships between the subjects. A balance of interests can be achieved through a contract initiated by the state, as the strongest interaction subject. In the process of reconciling the interests of the subjects of the movement of fixed capital of industrial enterprises, vertical ties are formed between the state, industrial enterprises, educational, and scientific organizations, and horizontal ties between enterprises of different production sectors. In the absence of these connections, achieving sustainable economic growth and the accumulation of national wealth becomes impossible. To form a self-sufficient national economy, conditions must be created in which the fixed capital of industrial enterprises is renewed at a faster rate than the rate of depreciation and obsolescence.

Keywords: movement of fixed capital, financial institutions, government investments, investments, state industrial policy, GDP, depreciation, interest, industrial enterprises, fixed capital