Abstract
Anyone state, exercising public administration, needs funds to realize its goals and objectives and chooses its own way of financing its needs. The question arises as to whether is this method effective and contributes to the common good, economic growth, social and cultural development? How does public expenditure relate to satisfaction of social (public) needs? Considering certain issues of the development of the category of "public expenditure" in comparative legal aspect of the Russian and Czech financial legal science and its main part - budget law, correlation of public spending and social (public) needs, approaches to the formation of public budgets and evaluation of their effective use, the authors come to the conclusion that in different countries the categorization of public expenditure traditionally has a number of common features, and the differences depend on the degree of socio-economic and cultural development of the state and society, the priorities of state goals and tasks.
Classification of public expenditure in the CIS member states, EurAsEC, the European Union is far from uniform, but the authors consider it expedient to establish certain general rules to be observed by all member states of different communities. The experience of the Czech Republic in finding new ways of budget regulation in order to make the use of public resources more efficient seems enlightening and useful.