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Finance and Credit
 

Development tools for formation of program budget

Vol. 18, Iss. 25, JULY 2012

Available online: 7 July 2012

Subject Heading: PUBLIC FINANCE

JEL Classification: 

Makarova S.N. PhD in Economics, Associate Professor of department "Finance", the Siberia Federal University
msn2004@list.ru

The article is devoted to problems of management by public finances. One of the directions of increase of management efficiency is use of program budgets. The budgetary classification of expenses of the program budget on the basis of completeness and autonomy principles is developed.

Keywords: public finances, program budget, expenditures, program, principles, classification efficiency

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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