Vestnik Samarskogo universiteta. Ekonomika i upravlenie Vestnik of Samara University. Economics and ManagementVestnik Samarskogo universiteta. Ekonomika i upravlenie Vestnik of Samara University. Economics and Management2542-04612782-3008Samara National Research University540310.18287/2542-0461-2013-0-10-197-202UnknownEFFICIENCY OF ON-BUDGET EXPENDITURES ALLOCATED ON THE REALIZATION OF DEFENSE ORDERNamitulinaA. Z.morenov.sv@ssau.ruProkofievM. N.morenov.sv@ssau.ruthe Dept. of State and Municipal Finances, Financial University under the Government of the Russian Federation, Moscow, 125993, Russian Federation.011020134101972022412201724122017Copyright © 2017, Vestnik of Samara University. Economics and Management2017<p>Creation of an adequate image of the Armed Forces of the Russian Federation requires new approaches to the organization of financial and economic activities, ensuring of transparency of federal spending on national defense, improvement of the whole army financial mechanism.</p>on-budget expendituresefficiency of on-budget expendituresbudgetary fundsformation and execution of budgetfinancing vehicleбюджетные расходыэффективность бюджетных расходовбюджетные средстваформирование и исполнение бюджетамеханизм финансирования