Scientific journal NRU ITMO
Series "Economics and Environmental Management"
Registration certificate ЭЛ № ФС 77 – 55411 от 17.09.2013
registered by the Federal Inspectorate Service for Communication, Information Technologies and Communication Media
ISSN:2310-1172

March 2026 (published: 13.03.2026)

Number 1(64)

Home > Issue > Proactive risk management by budgetary and autonomous institutions in the implementation of activities financed by subsidies for the implementation of state (municipal) tasks

UDC 332.1

DOI 10.17586/2310-1172-2026-19-1-82-93

Proactive risk management by budgetary and autonomous institutions in the implementation of activities financed by subsidies for the implementation of state (municipal) tasks

Martynenko O.V. , Poleshchuk S.M. , Pechenevskaya M.A. , Matersheva V.V.

Article in Russian
Reference for citation: Martynenko O.V., Poleshchuk S.M., Pechenevskaya M.A. Proactive risk management by budgetary and autonomous institutions in the implementation of activities financed by subsidies for the implementation of state (municipal) tasks. Scientific journal NRU ITMO. Series «Economics and Environmental Management». 2026. № 1. Р. 82-93. DOI: 10.17586/2310-1172-2026-19-1-82-93.

Abstract. The relevance of this study stems from the need to implement proactive risk management in the regulation of budgetary and autonomous institutions, given their constant changes and shifts that entail negative financial consequences. These ongoing changes require the development of adaptive strategies to minimize risks and ensure economic sustainability. One component of such strategies is proactive risk management, which is the subject of this study. The objective of this study is to develop regulations for the implementation of proactive risk management for institutions and to provide practical recommendations for its application. The objects of this study are the institutions' management processes. The following research methods were used: observation, generalization, analysis and synthesis, induction and deduction, data systematization, comparative and logical analysis, organizational modeling, tabular and graphical data presentation, and the structural-functional method. The essence of the experiment is to simulate a situation in which the ability of the applied proactive approach to minimize risks is analyzed. The results of the experiment should confirm the idea that proactive management helps mitigate risks in institutional management and promotes efficient budget spending. The study's findings are recommended for use in the management of public and autonomous institutions.

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Keywords: proactive management, risks, subsidies for the implementation of state (municipal) tasks, budget, budgetary institution, autonomous institution, financial and budgetary sphere, risk map, misuse of funds, management in the institution, risk response measures.

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