Аннотация:The relevance of the research is due to the existence of legislative shortcomings that do not allow the state to sufficiently meet the expectations of society in the realization of its interests at the expense of budget funds. These shortcomings are considered from the position of their influence on the implementation of legal relations on the expenditure of budget funds by the subjects of these relations. The purpose of the article is the scientific search for legal means to eliminate legislative shortcomings or reduce their negative influence on the activities of the subjects of these legal relations. The research was conducted using analysis, synthesis, comparison, formal-dogmatic, systemic and historical methods. As a result of the work, the problem of the discrepancy between the state mission and the differentiated tasks of entities carrying out budget expenditures is shown, the current results of the reform of the budget process and some problems of its legal framework are analyzed. It is concluded that the Budget Code of the Russian Federation, other normative legal acts, program and project documents must contain norms that ensure the interconnection of budget expenditures and the goals of the state, as well as the interests of society. In particular, it is required to establish responsibility for underfunding of measures to achieve the purposes of the state.
