Romanova Tatiana Fedorovna

The article deals with the current issues of budgeting state (municipal) social institutions as innova-tions in this sphere affect the interests of major part of population of Russia. The implementation of provisions of the Federal law of 08.05.2010 N 83-FL “On the amendments for certain legal acts of the Russian Federation caused by the development of legal position of state (municipal) institutions” has led to the significant changes of the ways and forms of budgeting of these institutions.