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Financial Analytics: Science and Experience
 

National and territorial purposes of development within implementation of the concept of result-oriented budgeting

Vol. 7, Iss. 36, SEPTEMBER 2014

Available online: 25 September 2014

Subject Heading: BUDGETARY REFORM

JEL Classification: 

Pages: 29-36

Istomina N.A. Ural State University of Economics, Yekaterinburg, Russian Federation
n_istomina_usue@mail.ru

The article considers the question of an influence of the national purposes of social and economic development (within the concept of the result-oriented budgeting) on the purposes of development of territories. The author reveals the financial aspect of this influence. The paper substantiates the necessity of taking into account of the territorial specifics while establishing the national purposes of the development. The author emphasizes an importance of the ensuring of the self-sufficiency of the territories within the framework of the result-based approach.

Keywords: budgeting, budget, expenditures, State, territory, objective, development

References:

  1. Baksha N.V. Ekonomicheskaya i obshchestvennaya rezul'tativnost' institutsional'nykh preobrazovanii v sfere byudzhetnogo planirovaniya [An economic and social impact of institutional changes in budget planning]. Vestnik Tyumenskogo gosudarstvennogo universitetaBulletin of Tyumen State University, 2006, no. 3.
  2. Byudzhetirovanie, orientirovannoe na rezul'taty: analiz mirovogo opyta i vozmozhnostei ego rasprostraneniya v Rossii [Result-oriented budgeting: an analysis of world experience and opportunities of its proliferation in Russia]. Available at: UrbanEconomics.ru/download.php?dl_id=2500. (In Russ.)
  3. Tishutina O.I. Reformirovanie byudzhetnogo protsessa: osnovnye napravleniya, problemy i puti ikh resheniya [Reforming the budget process: the main directions, challenges and their solutions]. Problemy sovremennoi ekonomiki: evraziiskii mezhdunarodnyi nauchno-analiticheskii zhurnalProblems of modern economics: Eurasian international scientific and analytical journal, 2012, no. 2. Available at: Link. (In Russ.)
  4. Yashina N.I., Borisova S.P. Vnedrenie byudzhetirovaniya, orientirovannogo na rezul'tat, kak kontseptual'nyi podkhod k povysheniyu effektivnosti byudzhetnykh raskhodov [Introduction of the result-oriented budgeting as conceptual approach to enhancing of the efficiency of budgetary expenditures]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh – Accounting in budget and not-for-profit organizations, 2007, no. 13, pp. 11–17.

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ISSN 2311-8768 (Online)
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