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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">sseu</journal-id><journal-title-group><journal-title xml:lang="ru">Вестник Самарского государственного экономического университета</journal-title><trans-title-group xml:lang="en"><trans-title>Vestnik of Samara State University of Economics</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">1993-0453</issn><publisher><publisher-name>Самарский государственный экономический университет</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.1234/1993-0453-2023-11-229-85-106</article-id><article-id custom-type="elpub" pub-id-type="custom">sseu-252</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>МЕНЕДЖМЕНТ И УПРАВЛЕНИЕ БИЗНЕСОМ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>MANAGEMENT AND BUSINESS MANAGEMENT</subject></subj-group></article-categories><title-group><article-title>Финансовый менеджмент в публичном управлении развивающихся стран: проблемы эффективности внешней помощи</article-title><trans-title-group xml:lang="en"><trans-title>Financial management in the public administration of developing countries: the challenges of aid effectiveness</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Астратова</surname><given-names>Г. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Astratova</surname><given-names>G. V.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Астратова Галина Владимировна – доктор экономических наук, кандидат технических наук, профессор кафедры интегрированных маркетинговых коммуникаций и брендинга УрФУ им. первого Президента России Б.Н. Ельцина; профессор кафедры социально-экономических дисциплин УрЮИ МВД России.</p><p>Екатеринбург</p></bio><bio xml:lang="en"><p>Galina V. Astratova – Doctor of Economics, Candidate of Technical Sciences, Professor of the Department of Integrated Marketing Communications and Branding of the Ural Federal University named after the first President of Russia B.N. Yeltsin; Professor of the Department of Socio-Economic Disciplines of the Ural Law Institute of the Ministry of Internal Affairs of Russia.</p><p>Yekaterinburg</p></bio><email xlink:type="simple">galina_28@mail.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Тошпулотов</surname><given-names>А. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Toshpulotov</surname><given-names>A. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Тошпулотов Алишер Аминович – докторант (PhD) кафедры экономической теории и мировой экономики.</p><p>Душанбе</p></bio><bio xml:lang="en"><p>Alisher A. Toshpulotov – Doctoral student (PhD) of the Department of Economic Theory and World Economy of the Russian-Tajik (Slavic) University.</p><p>Dushanbe</p></bio><email xlink:type="simple">a.toshpulotov@yandex.com</email><xref ref-type="aff" rid="aff-2"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru">Уральский федеральный университет имени первого Президента России Б.Н. Ельцина; Уральский юридический институт МВД России<country>Россия</country></aff><aff xml:lang="en">Ural Federal University named after the First President of Russia B.N. Yeltsin; Ural Law Institute of the Ministry of Internal Affairs of Russia<country>Russian Federation</country></aff></aff-alternatives><aff-alternatives id="aff-2"><aff xml:lang="ru">Российско-Таджикский (Славянский) университет<country>Таджикистан</country></aff><aff xml:lang="en">Russian-Tajik (Slavic) University<country>Tajikistan</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2023</year></pub-date><pub-date pub-type="epub"><day>07</day><month>12</month><year>2025</year></pub-date><volume>0</volume><issue>11</issue><fpage>85</fpage><lpage>106</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Астратова Г.В., Тошпулотов А.А., 2025</copyright-statement><copyright-year>2025</copyright-year><copyright-holder xml:lang="ru">Астратова Г.В., Тошпулотов А.А.</copyright-holder><copyright-holder xml:lang="en">Astratova G.V., Toshpulotov A.A.</copyright-holder><license license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://vestnik.sseu.ru/jour/article/view/252">https://vestnik.sseu.ru/jour/article/view/252</self-uri><abstract><p>Рассмотрены ключевые аспекты публичного управления финансами развивающихся стран (далее – РС), а именно: 1) общая характеристика РС; 2) эффективность внешней помощи (далее – ВП); 3) роль России в оказании ВП РС. Работа проведена с использованием методов монографического кабинетного исследования и статистического анализа. Установлено, что на текущий момент нет устоявшегося определения РС. Проанализировано несколько известных классификаций РС; показано, что существует два основных метода формирования доходов в РС: а) ВП; б) реформирование инструментов публичного управления в РС. В качестве ключевого классификационного критерия РС авторы использовали показатель ВНД на душу населения. Выявлено, что существует три способа решения проблемы эффективности ВП РС: 1) применение модели «экономического роста с двумя дефицитами»; 2) применение институционального регулирования ВП; 3) оказание ВП РС, придерживающимся «правильного политического курса». Сделан вывод о том, что какой бы инструмент ВП РС ни был выбран, ответственность за экономическое развитие РС всецело лежит на национальных правительствах и зависит от их деятельности и проводимого ими внешнеполитического курса. Установлено, что длительное время Российская Федерация принимает активное участие в реализации программ ВП РС и является крупнейшим донором для стран СНГ. Показано, что несмотря на нестабильность отношений с западными странами в новых экономических условиях и спад в российской экономике, РФ продолжает активную работу и в международных институтах развития. Резюмировано, что для повышения эффективности финансового менеджмента в публичном управлении РФ необходимо создавать открытые механизмы подотчетности и прозрачности, информационной наполняемости каналов распространения информации о российской политике в сфере ВП РС. Реализация таких мер позволит оперативно донести до всего мирового сообщества огромную роль и содержательно-ценностное наполнение ВП России для РС в целях устойчивого развития.</p></abstract><trans-abstract xml:lang="en"><p>Key aspects of public financial management of developing countries (DCs) are considered, namely: 1) general characterization of DCs; 2) effectiveness of foreign aid (FA); 3) Russia's role in providing FA to DCs. The study was conducted using methods of monographic desk research and statistical analysis. It was found that there is currently no established definition of DCs. Several known classifications of DCs have been analyzed; it is shown that there are two main methods of revenue generation in DCs: a) FA; b) reforming public administration instruments in DCs. The authors used GNI per capita as the key classification criterion of DCs. It is revealed that there are three ways to solve the problem of the effectiveness of the FA to DCs: 1) application of the "economic growth with two deficits" model; 2) application of the institutional regulation of the FA to DCs; 3) provision of FA to DCs adhering to the "right political course". It is concluded that no matter which instrument of FA to DCs is chosen, the responsibility for the economic development of DCs lies entirely with national governments and depends on their activities and their foreign policy course. It is established that for a long time the Russian Federation has been actively participating in the implementation of the FA to DCs programs and is the largest donor for the CIS countries. It is shown that despite the instability of relations with Western countries in the new economic conditions and the downturn in the Russian economy, the Russian Federation continues to work actively in international development institutions. It is summarized that in order to increase the effectiveness of financial management in the public administration of the Russian Federation, it is necessary to create open mechanisms of accountability and transparency, information content of channels for the dissemination of information about Russian politics in the field of FA to DCs. The implementation of such measures will make it possible to promptly inform the entire world community about the huge role and value-added content of Russia's FA to DCs for the purposes of sustainable development.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>публичное управление</kwd><kwd>NPM</kwd><kwd>государственное регулирование экономики</kwd><kwd>финансовый менеджмент</kwd><kwd>развивающиеся страны</kwd><kwd>мобилизация доходов страны</kwd><kwd>ВВП</kwd><kwd>эффективность внешней политики</kwd><kwd>иностранная помощь</kwd><kwd>внешняя помощь</kwd><kwd>новые экономические условия</kwd><kwd>Россия</kwd></kwd-group><kwd-group xml:lang="en"><kwd>public administration</kwd><kwd>NPM</kwd><kwd>state regulation of the economy</kwd><kwd>financial management</kwd><kwd>developing countries</kwd><kwd>revenue mobilization of the country</kwd><kwd>GDP</kwd><kwd>effectiveness of foreign policy</kwd><kwd>foreign aid</kwd><kwd>external assistance</kwd><kwd>new economic environment</kwd><kwd>Russia</kwd></kwd-group><funding-group xml:lang="ru"><funding-statement>Работа выполнена по гранту № 23-28-00853 Российского научного фонда; Конкурс 2022 г. «Проведение фундаментальных научных исследований и поисковых научных исследований малыми отдельными научными группами»; тема: «Механизмы развития сложных социально-экономических систем в новых экономических условиях: Союзное государство России и Белоруссии; научно-исследовательский сектор; высшее образование и рынок труда в цифровой экономике».</funding-statement></funding-group><funding-group xml:lang="en"><funding-statement>The work was carried out under grant No. 23-28-00853 of the Russian Science Foundation; Competition 2022 "Conducting fundamental scientific research and exploratory scientific research by small individual scientific groups"; topic: "Mechanisms for the development of complex socio-economic systems in new economic conditions: The Union State of Russia and Belarus; the research sector; higher education and the labor market in the digital economy".</funding-statement></funding-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Pollitt C., Bouckaert G. 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