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The paper analyzes statistical, methodological and legal materials that made it possible to assess the quality of the Russian budgetary policy in the social sphere and substantiate proposals to ensure a responsible approach to its development and choice of implementation tools. The results of the research included streamlining conceptual approaches to the development and implementation of the budgetary policy in the social sphere as an element of efficient and responsible management of public finances. The conclusion was made about the need to define the budgetary policy priorities in the social sphere based on the strategic goals of the state social policy aimed at social risk minimization as well as involve public institutions in the development of goals and objectives of the budgetary policy.