Annotation

The article examines the role of public funds in ensuring social justice from a financial law perspective. It analyzes the concept and characteristics of a public fund, distinguishing between broad and narrow approaches to its understanding. Three current trends in the development of socially oriented public funds are considered: the transformation of state extra-budgetary funds (the creation of the Social Fund of Russia), changes in the legal regime of the National Welfare Fund (expansion of its expenditure component), and the emergence of new types of public funds with multi-channel financing — “Krug Dobra” and “Zashchitniki Otechestva”. The author substantiates the need to introduce the category of “hybrid public funds”, which do not fit into traditional classifications. Using these funds as examples, the features of expenditure are analyzed, including their supplementary nature relative to the budgets of the constituent entities of the Russian Federation and the targeting of assistance provided. Problems related to insufficient transparency of public reporting are identified, and measures to address them are proposed. The conclusion emphasizes the need for further scientific exploration of the legal nature of hybrid funds and the establishment of uniform requirements for their public reporting.