The changes and transformations taking place in the public sector of economy represent a continuation of the reform of the State management of the national economy. In this regard, a result-oriented budgeting system has radically changed the understanding of the public sector as an inherently unprofitable segment of the national economy. The domestic system of the State management applies various instruments of the concept of program- and performance-based budgeting. At the same time, the standardized methodologies, procedures and tools are not available. Mainly, they comprise the general guidelines and instructions on the formation and execution of the budget, in which financing is clearly correlated to the expected results. My paper gives a number of advantages of the new system compared to the model of line-item funding, which was practiced in Russia. I have identified the common features of the domestic and foreign practices in this area. I have listed the problems that have arisen in the State management in connection with the implementation of program-and performance-based budgeting: the absence of strategic guidance, strivings of the departments to achieve the targets, the existing planning instruments and the inadequacy of the financial and budgetary control mechanisms. I explain in detail the essence of the Russian unified portal of Electronic Budget, which was designed to reach a new level of the integration and centralization of information flows to form a complete cycle of financial management in the public finance area. The main innovation envisaged by the electronic budget serves to establish a single electronic cycle budget process, which must ensure the relationship of strategic planning with the budget, a single process of budget implementation, as well as built-in tools for monitoring progress of the achieved results by the volume and quality of public and municipal services. In conclusion, I provide the characteristics of the phased implementation of the results-based budgeting concept in the Russian Federation.
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Byudzhetirovanie, orientirovannoe na rezul'tat: obzor opyta i podkhody k vnedreniyu na regional'nom urovne [The result-oriented budgeting: a review of the experience and approaches to the implementation at the regional level]. Мoscow, Lenand Publ., 2007, 144 p.
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Makashina O.V. Byudzhetirovanie, orientirovannoe na rezul'tat [The result-oriented budgeting]. Available at: Link. (In Russ.)
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Razrabotka i aprobatsiya sistemy monitoringa kachestva i dostupnosti gosudarstvennykh i munitsipal'nykh uslug v Volgogradskoi oblasti: analiticheskii otchet [The development and testing of the system for monitoring of the quality and accessibility of public and municipal services in the Volgograd region: an analytical report]. Available at: Link. (accessed 04.05.2014) (In Russ.)
Starodubrovskaya I.V. Byudzhetirovanie, orientirovannoe na rezul'tat, na regional'nom i munitsipal'nom urovnyakh: podkhody i rekomendatsii [Result-oriented budgeting at the regional and municipal levels: approaches and recommendations]. Available at: Link. (In Russ.)
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