Importance Due to the growing importance of the result-based technology for the functioning of a budget system, studying the problems that can neutralize the possible (desired) positive effects of implementation of a result-based approach assumes the prominence in the activities of authorities, management, institutions and organizations. The fiscal risks deserve special consideration. Objectives A wide range of constraints or risks in the budgetary system of any country makes a significant impact on the implementation of any budget reform. Certainly, it concerns the reform implemented in our country as result-oriented budgeting, or the result-based approach. Methods Quantitative evaluation of the probability of budgetary change risk is based on the traditional grouping of economic development stages. In terms of economic growth, or economic downturn, the situations of reduction or increase of income to the budget, change of prices of goods, and works, will always prevail. In particular, it concerns the services tariffs for natural monopolies, necessitating to make adjustments to the budgetary parameters, and therefore, to the results of public funded programs. In this situation, the probability of budgetary changes risk is considered as rather high. Within the framework of the ideology of the result-oriented budgeting, I propose to consider budgetary risks as a complex phenomenon caused by an internal logic of budgeting, which makes it is impossible to achieve the planned results. Results Therefore, there is a need to review the originally established types of the results and the need to change the quantity parameters of planned results. In the article, I research influence of result-oriented budgeting. Conclusions and Relevance I give recommendations to improve the activities of the power and administration authorities, aimed at budgeting of a constituent entity of the Russian Federation.
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