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International Journal of Economics and Financial Issues | Vol 6 • Special Issue (S2) • 2016 103

International Journal of Economics and Financial 
Issues

ISSN: 2146-4138

available at http: www.econjournals.com

International Journal of Economics and Financial Issues, 2016, 6(S2) 103-109.

Special Issue for “State and Municipal Regulation, Investment, Commerce: National and International Aspects of the Business”

The Formation of the Operating Interaction Mechanism of the 
Public and Corporate Finances in the Sphere of Social Service of 
the Population: Methodology, Theory and Practice

Konstantin Aleksandrovich Karsakovich*

Russian State Social University, Wilhelm Pieck Street, 4, Build 1, Moscow 129226, Russian Federation.  
*Email: karsakovich_kos@mail.ru

ABSTRACT

In this article the existing mechanism of cooperation between state and corporate finance in the field of social services are analyzed. The methodology 
of the formation of this mechanism, the legal aspects and the project approach are included. The factors that hinder the development of this mechanism 
are detected. They are: Shortcoming of existing federal legislation; low wages and high load per social worker; outdated material and technical base 
of social service institutions; undeveloped market of social services. Also, the scheme to attract private investment in social services is formed based 
on public-private partnership: Concession agreement; long-term lease; personnel outsourcing or out staffing.

Keywords: Corporate and Public Finance, The Mechanism of Cooperation of Finance, Social Services for the Population 
JEL Classifications: H44, H42, M54

1. INTRODUCTION

In modern conditions, the development of the sphere of social 
service of the population in Russia is defined by the access of 
separate categories of citizens to receiving the corresponding 
services for activity maintenance and it is generally defined by 
availability of the state financial funds. The system of social 
service provides the facilities to the country population within 
the constitutional guarantees, as a rule, free of charge, except 
private establishments. And, of course, the State, according to 
the Constitution of the Russian Federation, is obliged to assume 
burden of creation of the absent institutions for the concrete period 
in case of need and to be constantly engaged in maintenance and 
development of the available economy potential of social welfare 
by the process of emergence of new needs for a certain type of 
public services. That is why effective operation of the interaction 
mechanism of the public and corporate finances in the sphere of 
social service of the population allows to liquidate various gaps 
in financial security of appropriate programs, to increase service 
quality on the mutually advantageous basis.

As a result, the aim of the article is to carry out the analysis of 
the operating interaction mechanism of the public and corporate 
finances in the sphere of social service of the Russian Federation 
population, including methodology of its construction and to reveal 
shortcomings of its functioning on practical examples.

2. METHODS

The complex of the general scientific principles, approaches 
and methods is applied for realization of the aim and research 
task. The main cognitive methods were: Empirical methods of 
literature study; desk researches; an abstract and logical method 
(by theoretical generalizations and development of conclusions); 
a method of induction and deduction (by determining essence, 
the content and a role of social service of the population in 
development of the social sphere); economical statistical 
methods (by research of indicators of the sphere of social service 
development); grouping (by the determining and comparison 
of the problems revealed in the sphere of social service of the 
population).



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Methodology, Theory and Practice

International Journal of Economics and Financial Issues | Vol 6 • Special Issue (S2) • 2016104

The problems of interaction of corporate and public finances were 
considered by the majority of native authors, such as V. Varnavsky, 
L. Yefimova, D. Zaytsev, A. Boyko, V. Vorotin, N. Grinchuk and 
other works that were considered earlier by the author in the 
article defined the public-private partnership (PPP) as one of the 
effective instruments of interaction of the public and corporate 
finances. However, in general, the mechanism of interaction of 
the public and corporate finances wasn’t considered by authors 
and the question concerning embedding of such tool as PPP in this 
mechanism isn’t considered (Karsakovich, 2015).

The most powerful source of a covering of social orientation 
expenses are budget funds. The state stimulates, localizes or limits 
these or those social programs by establishing forms and methods 
of planning and use of state and local budgets.

Social expenses are included into structure of both the state and 
local budgets, but their types, total amount and specific weight as a 
part of the relevant budget considerably differ. Functioning specific 
and a special role of local budgets are reflected in composition and 
structure of their expenses as despite the differentiation of social 
expenses in different levels budgets, the majority of the funds, 
which are aimed at groups of people or the specific person, are 
directed to local budgets channels (Kovalev, 2010).

So, federal budget execution for expenses on social service by the 
Ministry of Labour and Social Protection of the Russian Federation 
in dynamics of 2012-2014 are presented in Figure 1 (Execution 
of the Federal Budget Expenditure by the Ministry of Labor and 
Social Protection of Russian Federation for the years 2012-2014).

These expenses were aimed at providing of the work of all 
establishments of social service system. The funds that are 
received from providing chargeable social services including 
partial payment become the second important financing source. 
The third aspect, which is also considered in financing social 
service organizations, is charitable contributions and donations.

3. RESULTS

Considering the above-mentioned financing sources the author’s 
idea of the operating mechanism of financial security of social 
service system in the Russian Federation is represented in the 

scheme on the Figure 2. Further, we will consider each element 
of this mechanism closer and we will distinguish shortcomings 
in its work. As it can be seen from the offered scheme, the Act 
of the Russian Federation No. 442-FL “About the bases of social 
service of citizens in the Russian Federation” (Federal Law 
from December 28, 2013 No. 442-FL “About the bases of social 
services for citizens in the Russian Federation”) became a basis 
of such mechanism. It is also important to consider legal aspects 
of operation of such mechanism.

So, on the basis of the budgetary legislation of the Russian 
Federation (Budget Code of Russian Federation from July 31, 
1998 No. 145-FL) and an order of purchase execution of social 
services for providing the state and municipal orders in the social 
service sphere the financing of social services which are realized 
by socially oriented non-profit organizations (NPOs), by non-state 
institutions, by individual entrepreneurs is carried out by granting 
of subsidies from the relevant budget.

The citizen has the right to address to another supplier of social 
services who isn’t included in the individual program, but is in 
the register of suppliers in the subject of the Russian Federation, 
for example, on the basis of the Ministry of Social Protection of 
the population data only in the Moscow region in such register by 
the beginning of 2015 were included 204 suppliers of the social 
services which are under authority of the territorial subject of the 
Russian Federation (The Register of Social Service Providers of 
Moscow region).

At that, it should be noted that expenses on providing social 
services according to the cost of the individual program, which 
is calculated according to per capita standards of social service 
financing, are compensated to the supplier.

Methodical instructions by calculation of per capita standards of 
financing of social services are approved by the Government of 
the Russian Federation (Government Resolution of The Russian 
Federation from December 1st, 2014 No. 1285 “About the 
calculation of capitation financing of social services” the guarantee 
system). The order of cost calculation of granting types of social 
services and forms of social service is carried out on the basis of 
the per capita standard of financing of social service, which is 
approved by authorized body (government) of the subject of the 
Russian Federation.

As a result, author singles out following points as the main 
indicators for an assessment of efficiency of financial security social 
service system of the population at the state and municipal levels:
1. Percent of citizens satisfaction with rendering of social 

services by social service institutions, from total number of 
the citizens who addressed for receiving the corresponding 
social services

2. Level of an average salary of social workers in establishments 
of social service in comparison with an average salary of the 
region

3. A part of the rendered social services for aged citizens and 
disabled people by non-state establishments of social service, 
in the total number of the same category of the citizens who 

Figure 1: The expenses of the federal budget on social service in 
dynamics of 2012-2014



Karsakovich: The Formation of the Operating Interaction Mechanism of the Public and Corporate Finances in the Sphere of Social Service of the Population: 
Methodology, Theory and Practice

International Journal of Economics and Financial Issues | Vol 6 • Special Issue (S2) • 2016 105

received services which are realized by establishments of 
social services of all ownership forms

4. The part of buildings and constructions (fixed assets) which 
demand reconstruction or are at a breaking point, shabby 
buildings in a total amount of buildings and constructions of 
establishments of social service for citizens of advanced age, 
disabled people, persons without definite place of adobe and 
occupations

5. A part of the non-state organizations, individual entrepreneurs 
who render social services, in total quantity of establishments 
of all ownership forms of social service.

By every index the dynamics of their execution according to the 
Ministry of Labor and Social Protection is presented and the plan 
for 2015 is created in percentage. Therefore, in Figure 3 positive 
dynamics and rather high rates of relatively stable increase of the 

Figure 2: The operating mechanism of financial security social service system of the population of the Russian Federation



Karsakovich: The Formation of the Operating Interaction Mechanism of the Public and Corporate Finances in the Sphere of Social Service of the Population: 
Methodology, Theory and Practice

International Journal of Economics and Financial Issues | Vol 6 • Special Issue (S2) • 2016106

percent of citizens satisfaction with rendering social services by 
social service institutions are kept (growth within of 0, 2-0, 8% 
annually). In addition, the level of an average salary of social 
workers grows significantly in establishments of social service 
in comparison with an average salary of regions of the Russian 
Federation, there is annual growth by 10% in comparison with 
previous years (The Ministry of Labor and Social Protection of 
The Russian Federation).

In Figure 4 falling of an indicator of existence of the buildings and 
constructions which demand repair for stationary establishments 
of social service by 0.5% annually, is obviously traced. On the 
other hand, the number of the non-state organizations rendering 
social services increases and respectively there is a proportional 
growth of number of the rendered services to aged citizens and 
disabled people.

As a result, for improvement of quality of satisfaction of needs of 
elderly citizens and disabled people in social services by social 
service institutions, on the basis of the analysis of dynamics 
of financial security assessment indicators of this sphere an 
important aspect is adaptation of social service system of the 
population to the changing legal social and economic conditions, 

including the organization of effective interaction of the public 
and corporate finances. Ensuring of this process requires carrying 
out arrangements for updating and harmonious development of 
legislative base at the federal and regional levels.

In addition, we will note that in the law (Federal Law from 
December 28, 2013 No. 442-FL “On the basis of social 
services for citizens in Russian Federation”) implementation of 
interdepartmental interaction by providing social services on the 
basis of the regulations approved by public authorities of subjects 
of the Russian Federation is supposed. On the basis of article 7 of 
the Act (Federal Law from December 28, 2013 No. 442-FL “On 
the basis of social services for citizens in Russian Federation”) 
Ministry of Labor of Russia approves recommendations on 
realization of interdepartmental interaction of public authorities 
of the territorial subject of the Russian Federation concerning 
the providing social services. In turn, the territorial subject of the 
Russian Federation approves the corresponding regulations of 
interdepartmental interaction of public authorities of this territorial 
subject of the Russian Federation in connection with realization 
of powers of the subject of the Russian Federation in the social 
service field.

The Act (Federal law from December 28, 2013 No. 442-FL “On 
the basis of social services for citizens in Russian Federation”) 
contains the norms providing control (supervision) in the sphere 
of social service, including public control.

However, this mechanism doesn’t work effectively in connection 
with the revealed factors:
1. The existing Federal Law No. 442-FZ (Federal Law from 

December 28, 2013 No. 442-FL “On the basis of social 
services for citizens in Russian Federation”) doesn’t allow 
to satisfy fully needs of the population in social service with 
high quality. At the beginning of 2013 only 17.5 thousand 
people were in waiting list for receiving services in stationary 
establishments of social service. Almost the same number of 
17.9 thousand people were standing in a queue for receiving 
social services at home that has made in the first case 6.5% 
and 0.12% in the second case from all number of the registered 
for receiving social services.

 This situation exists because in the existing acts (Federal 
Law from December 28, 2013 No. 442-FL “On the basis of 
social services for citizens in Russian Federation”; Budget 
Code of Russian Federation from July 31, 1998 No. 145-FL; 
The register of social service providers of Moscow region; 
Government Resolution of the Russian Federation from 
December 1st, 2014 No. 1285 “About the calculation of 
capitation financing of social services” the guarantee system) 
there is no list of the corresponding bases for a specification 
of those citizens who need social service. As a result, the right 
of citizens for social service is determined with the help of 
the approved types of social service, and the content of these 
social services isn’t concretized. Thus, there is an inequality 
of the citizens’ rights for obtaining the corresponding 
quality of social services in region as in different territorial 
subjects of the Russian Federation social service is realized 
on the basis of various internal acts.

Figure 3: Indicators of an assessment of financial security of social 
service system of the population at the state and municipal levels

Figure 4: Indicators of an assessment of financial security of social 
service system of the population at the state and municipal levels



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Methodology, Theory and Practice

International Journal of Economics and Financial Issues | Vol 6 • Special Issue (S2) • 2016 107

2. Low salary level and high commitments on one social 
worker in social service system forms deficiency of qualified 
personnel.

 So, by the end of 2014 the size of an average monthly salary 
of the social worker made 58% of the level of an average 
monthly salary in the Russian Federation. But, the loading 
on one social worker in the context of all regions doesn’t 
decreasing what indicators testify: 10.1 in Tula region, 10.6 
in the Leningrad region, 11.1 in Kaliningrad areas at 6.9 in 
the Russian Federation in general.

3. Availability of the operating establishments of social service 
with out of date material base.

 In the end of 2014 8% from total number of social service 
establishments need reconstruction, these are more than 200 
buildings, more than 120 buildings and constructions are in 
critical and shabby condition.

4. The market of social services doesn’t develop fully. The 
low share of the operating non-state enterprises (socially 
oriented NPOs, individual entrepreneurs, philanthropists and 
volunteers) testifies it. And it is only 2, 6% or more than 80 
establishments of social service in non-state property.

Almost in all regions the number of the citizens receiving social 
services free of charge increased. But, only in 15 subjects of the 
Russian Federation additional categories of free services recipients 
are defined legislatively.

Active work on modernization of social service has begun in 
absolute majority of territorial subjects of the Russian Federation. 
It was shown in implementation of the new projects, ideas and 
initiatives directed at positive changes, at improvement of society 
life – both for certain people and for the whole state. So, due to 
desk research results it is revealed that at the heart of methodology 
of creation of interaction mechanism of the public and corporate 
finances in the sphere of social service of the population design 
approach works effectively. So, only in 42 territorial subjects 
of the Russian Federation by 2015 the state and municipal 
private partnership is successfully developed for introduction of 
innovative social practices in regions. As a result of introduction 
and distribution of social projects 10 thousands of the social sphere 
employees are involved and representatives of non-state sector 
are joining more actively. The analysis of the projects presented 
at a forum of social innovations in the region (Forum of Social 
Innovations for Regions) confirms that in 99% of projects financing 
from budgets of various levels was used. But only 1% was attracted 
by other sources of financing (charitable contributions, direct 
investments). We will consider these projects closer.

4. DISCUSSION

The construction project of an annex (further the Center) to the 
building of State Budgetary Institution SO “Samara Regional 
Gerontological Center” became a practical example of interaction 
of corporate and public finances. In addition, the room of an 
annex is transferred to the investor for free use, which is 100% of 
rooms - to a payback period of investment expenses by providing 
social services for 60 beds according to the contract for social 
stationary service (it allows to receive 75% of labor part of 

pension). After achievement of the period of payback such tool 
as the concessional agreement which allows 50% of rooms turns 
on and it is transferred to the date of profit reception after the 
termination of a payback period, thus 50% of rooms are transferred 
to state budgetary institution (the remained 50% of rooms are 
transferred to state budgetary institution after period of validity 
of the concession agreement).

The similar project is developed in Moscow for KONKOVO 
boarding house in which veterans of war and disabled people 
undergo rehabilitation. Besides, this boarding house will have 
considerable economy of money due to involvement of experts 
out of the number of staff on terms of outstaffing. Thus, in similar 
projects interaction of the public and corporate finances is carried 
out within the following scheme represented in Figure 5.

As a result, by means of design approach it is possible to build 
the effective mechanism of interaction of the public and corporate 
finances in the sphere of social service of the population, which will 
allow to solve the following problem directions from a position 
of the government:
1. Construction of new places for removing a problem of the 

growing waiting list;
2. Replacement of the existing shabby/emergency fund;
3. A solution of the problem of budgetary funds deficiency due 

to involvement of private investors’ financial resources;
4. Transfer to business the maintenance burden of socially 

significant objects.

Thus, despite the lack of system legal regulation, the increasing 
development is gained by PPP in social service. PPP as practice 
shows, leads to optimization of costs maintenance of a system 
of social service state organizations, increase in volumes and 
improving in the conditions of the market competition the quality 
of the social services provided to the population.

Application of tax privileges, which at the federal level are 
absent due to the lack of the corresponding legislative norm, 
becomes the main stimulating mechanism of corporate finance 
involvement to the sphere of social services. However, in the 
concept of development of charity and volunteering in the Russian 
Federation (Order of the Government of Russian Federation from 
July 30, 2009 No. 1054-r “About the Concept of promoting of 
volunteering charity work in Russian Federation”) approved by 
the Order of the Government of the Russian Federation in 2009 
a point on introduction of tax privileges on charitable donations 
of legal entities is designated. There is such point in the existing 
concept of long-term development of the Russian Federation 

Figure 5: Scheme of involvement of private investments into the 
sphere of social service



Karsakovich: The Formation of the Operating Interaction Mechanism of the Public and Corporate Finances in the Sphere of Social Service of the Population: 
Methodology, Theory and Practice

International Journal of Economics and Financial Issues | Vol 6 • Special Issue (S2) • 2016108

till 2020 (Order of the Government of Russian Federation from 
November 17, 2008 No. 1662-r “About the concept of long-term 
socio-economic development of Russian Federation for the period 
till 2020”). The relevant bill is necessary for realization of tax 
privileges at the federal level. However, there are appropriate 
authorities of territorial subjects of the Russian Federation for the 
introduction of the effective tax privileges and they are defined 
within the tax code of the Russian Federation (Tax Code).

But, except tax privileges there are other ways of their development 
in practice of the interaction organization of the public and 
corporate finances. So, public recognition becomes essential 
incentive for involving of corporate finance to the sphere of social 
service. Studying the international experience of conducting 
corporate business in regions, the solution of social problems is 
set up by all means.

In this case, it is possible to apply various organizational decisions 
within corporation. So, for example, within one company the 
special division of social problems is created. Besides, the 
legislation of the Russian Federation allows to create corporate 
charity foundation as, for example Honor and Dynasty charity 
foundations (Charitable Foundation “Honor”; Charitable 
Foundation “Dynasty”) which will be able to realize more 
large-scale social projects. In some cases, the corporate sector 
can direct the target financial resources within realization of the 
principles of corporate social responsibility through funds of local 
community (Partnership of Community Foundations) and achieve 
goals in the sphere of social services.

The Ministry of Economic Development of the Russian Federation 
in 2014 created the concept of development of the corporate 
social reporting, within its realization it is offered to stimulate 
joint-stock companies which has a share state ownership, to 
the publicity concerning realizing social programs to involve 
to cooperation all potential stakeholders (interested parties). In 
this cases, information resources and media support play huge 
role. So, within work of the Russian Union of Industrialists and 
Entrepreneurs more than 100 organizations place such reports in 
public (Russian Union of Industrialists and Entrepreneurs).

The general contribution to charity from corporate charity 
foundations in the countries with the most developed traditions 
in this sphere according to the International Organization SESR 
(Committee of Support of Corporate Philanthropy [Sesriem]) 
makes to 1-2% of gross domestic product of the European country 
(Germany, Switzerland) these are about 2 billion dollars a year 
that is comparable to all expenditure of the budget of the Russian 
Federation on social service of citizens in the amount of 10,229 
billion rubles. Dynamics in this sphere in the Russian Federation 
remains positive, according to the Ministry of Economic 
Development NPO grew during the 2-year period from 2012 
to 2014 by 16.5%, the average number of volunteers for 36%, 
there are more than 113 thousand socially oriented non-profit 
organizations in total in the country (Ministry of Economic 
Development of Russian Federation). However recognition of 
such organizations or publicizing of activity of charity foundations 
remains at a low level. From a position of government bodies there 

is no information campaign for advancing of charity supporting, 
volunteering, activity of socially oriented non-profit organizations 
and charity foundations questions in society, work with them has 
to become the popular, standard and prestigious direction. And 
only after gradual promoting of this direction, it is possible to 
speak about efficiency of interaction of the public and corporate 
finances in the sphere of social services.

5. CONCLUSION

The analysis of the existing mechanism of financial provision of 
social services to the population Russian Federation suggests that a 
separate mechanism of interaction of state and corporate finance in 
this area is at the formation stage and it is presented by the author as 
a sequence of actions, functions of specific members and building 
the relationships between the state authorities and business:
1. The situation analysis in the sphere of social services is carried 

out by the Ministry of Labor and Social Protection of Russian 
Federation and executive authorities of Russian Federation. 
Including the measures that are continuously carried out to 
ensure savings of financial resources, the formation of reserves 
funds for example for unforeseen expenses, that are made to 
eliminate emergencies and to restore the lost property by direct 
interaction with the Russian Ministry of Emergency Situations.

2. The provision of improving the legal framework in the field of 
social services by the Ministry of Labor and Social Protection 
of the Russian Federation, including the proposals in order to 
change the law in particular, that one that provides the gradual 
introduction into a system of social services of such instrument 
as PPP. In their turn, the public authorities of Russian 
Federation must build mechanisms of cooperation with 
non-governmental organizations, including socially oriented 
non-profit, philanthropists and volunteers for mutually solving 
problematic issues in the field of social services.

3. Improving the organization and management of statistics of 
basic indicators that in complex characterize the system of 
social services. Organized by the Ministry of Labor and Social 
Protection of the Russian Federation in appliance with the 
Federal State Statistics Service and the executive bodies of 
the Russian Federation in the sphere of control of financial 
flows in the form of charitable help from the corporate sector 
into social services.

4. Reduction of the waiting list for social services can be 
achieved by updating the material and technical base of 
the social services system. This area is built on the basis 
of co-financing from the budgets of various levels and 
attracting the corporate finance in the form of charity.

5. Involvement of the corporate finance increases the 
responsibility of the Ministry of Labor and Social Protection 
of Russian Federation concerning the improvement of 
quality in the field of social services. This direction is 
realized by means of the organization of monitoring and 
evaluation of the quality of the providers of social services 
by specially created commissions, which include control 
and monitoring public authorities, involvement of experts in 
health, education and other non-profit organizations. Also, the 
executive authorities of the Russian Federation may establish 
boards of trustees of institutions of social services, and may 



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Methodology, Theory and Practice

International Journal of Economics and Financial Issues | Vol 6 • Special Issue (S2) • 2016 109

develop methodological recommendations for determining 
the key performance indicators of social service providers 
and employees of social services, including their leaders. 
The financial reward of these employees also depends on 
the implementation of social services achieved from the key 
performance indicators (qualitative and quantitative). For 
its turn, it is recommended that the Ministry of Labour and 
Social Protection of Russian Federation must adopt a common 
system of performance indicators of social service providers.

Evidently from the above interrelationships the main advantages 
of financing the sphere of social services based on attracting the 
corporate finance are to reduce the waiting list for social services 
and improving their quality.

This trend is confirmed by the results of the Ministry of Economic 
Development of Russian Federation, which are also aimed at 
improving the availability and quality of social services by 
increasing the flexibility of their financing. That is the concept of 
the work of the ministry that determines that not only government 
agencies can get government funding for the provision of social 
services, but also NGOs, which have proved their effectiveness 
and stability, as well as business organizations. The selection is 
made on a competitive basis or through the mechanism of targeted 
consumer subsidies - vouchers (Interview with the Director of 
the Department of Innovative Development of the Ministry of 
Economic Development of Russian Federation Artem Shadrin 
“Results of activity of NGOs is significant not only in the social 
plan, but also in terms of budgetary efficiency”).

In this case, the person receives the right to choose the organization, 
public or private. An example of such a voucher in medicine can be 
called a birth certificate in the framework of the National Project 
“Health” (National Project “Health”). To the Ministry of Labour 
and Social Policy, this will be an important instrument for the 
usage of such a mechanism in the provision of social services in 
the system of social services.

According to the results of this study, in spite of all positive 
changes that are taking place in the social sphere, they are not 
systematic. Social services and, moreover, the system of social 
services does not fully meet the modern requirements. Still 
relevant is the problem of the availability and quality of social 
services. Less than 2% of all social services share the services 
provided by NGOs. Incentives and mechanisms for involving into 
the social sphere by the private investor are not fully used. There 
are no clear mechanisms for the transfer of state property into 
temporary private ownership, also the performance standards for 
social services by private organizations are not defined, the risk 
of financial loss by the contract parties is still can be found. There 
is no federal legislation on the basis of PPPs, municipal-private 
partnership in the social sphere. So there are the new goals and 
objectives for the author of the article that must be resolved in 
further investigations.

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