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Financial Analytics: Science and Experience
 

Methodological approaches to the formation of the program budget

Vol. 4, Iss. 42, NOVEMBER 2011

Available online: 22 November 2011

Subject Heading: Budgetary policy

JEL Classification: 

Vasjunina M.L. PhD in Economics, associate professor, Finance University under the Government of the Russian Federation
vasyuninaml@mail.ru

Transition to the program budget is one of increase directions of efficiency use of the cash resources at the present stage of budget reform. In the article it is described the main provisions to the formation of the program structure of budget expenditures, perspectives of the reclassification of budget expenditures in connection with the transition to the program budget, characterized by budget target programs.

Keywords: program budget, structure, expenditure, target program, classification

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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