Home  Journals  Financial Analytics: Science and Experience  33(219) - 2014 September

Reservation of budgetary resources in the results-oriented budgeting system

Available online: 30 August 2014

Subject Heading: BUDGETARY REFORM

JEL Classification: 

Pages: 25-31

The article presents the results of the study on the need of financial reserves for implementation of result-based budgeting. The author describes the main types of reserves (reserve of budget, program reserve and reserve of facilities), the influence of the time factor, as well as the problems associated with the formation of reserves at the level of the budget.

Keywords: result-oriented budgeting, reserve, budget, program, institution

References:

1. Byudzhetirovanie, orientirovannoe na rezul'tat: mezhdunarodnyi opyt i vozmozhnosti primeneniya v Rossii [Results-oriented budgeting: international experience and the opportunities of its application in Russia]. The Centre of fiscal policy. Available at: Link. (In Russ.)
2. D'yakova E.B., Perekrestova L.V. Povyshenie finansovo-resursnogo bazisa razvitiya territorii na osnove effektivnosti i rezul'tativnosti byudzhetnykh raskhodov [Enhancing the financial resource basis of territorial development based on the efficiency and effectiveness of the budget expenditures]. Vestnik Volgogradskogo gosudarstvennogo universiteta – Bulletin of VSU, 2011, no. 2, pp. 99–106.

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

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