Program-target management as a tool of financial implementation of special federal programs

The article investigates the program-target method of management in the field of budget financing as one of the effective tools for the implementation of economic and social policy of the state. The analysis of interpretations of program-target management within which absence of unambiguous definition of this phenomenon is shown is carried out. Statistical data on budget financing of special federal programs, in particular in the direction of «Development of high technologies» are considered. Analyzed special federal programs «Research and development on priority directions of development of scientific-technological complex of Russia» 2007–2013 and 2014–2020 shows the existence of differences in their implementation, such as the kind supported by research, the volume of attracted extra-budgetary co-financing, method of formation of subjects. It was noted that during the implementation of the current special federal programs there are such negative phenomena as the absence of real mechanisms for the transfer of science into national programs implemented by other ministries, reducing the efficiency of the mechanism of public-private partnerships and the risks of formation of subjects «under the artist» without examination of the proper quality