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 University572410.18287/2542-0461-2015-0-9/2-192-203METHODOLOGICAL APPROACH FOR ASSESSING EFFICIENCY AND EFFECTIVENESS OF BUDGET EXPENDITURES IN THE INNOVATION SPHEREBogatyrevV. D.morenov.sv@ssau.ruGorbunovD. V.morenov.sv@ssau.ruDepartment of Economics, Samara State Aerospace University, 34, Moskovskoye shosse, Samara, 443086, Russian Federation.Deputy Minister, Ministry for Economic Development, Investments and Commerce of the Samara Region, 210, Molodogvardeyskaya Street, Samara, 443001, Russian Federation.0209201569/21922032601201826012018Copyright © 2018, Vestnik of Samara University. Economics and Management2018<span>This article discusses the concepts of efficiency and effectiveness of budget expenditures. It offers author’s methodological approach and system of indicators for assessing efficiency and effectiveness of budget expenditures to support innovation activity in the regions of Russia. The approach is based on the enforcement of the interim results obtained during the implementation of state programs to socially significant results in accordance with the statistics of Stevens–Burley.</span>innovative sphere, state support, effectiveness, efficiency, budget expenditures, socially significant result, innovation proceинновационная сфера, государственная поддержка, эффективности, результативность, бюджетные расходы, общественно значимый резуль