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Finance and Credit
 

Transformation of budget institutions within the development process of budget reform in russia

Vol. 17, Iss. 6, FEBRUARY 2011

Available online: 7 February 2011

Subject Heading: Budgetary system

JEL Classification: 

Malinovskaya O.V. doctor of Economics, professor of chair «the Finance and the credit», St. Petersburg state university of water communications
ifinansy@yandex.ru

Skobeleva I.P. doctor of economics, head of chair «The finance and the credit», St. Petersburg State university of water communications
ifinansy@yandex.ru

The article presents the characteristics of new types of government (municipal) institutions going to replace the existing budgetary institutions, due to the formation and development of models of the performance oriented budgeting as a model of budget management in the Russian Federation. It also identified the reasons for the transformation and further development of these institutions, causing the need to develop market-based social services.

Keywords: budgetary, state, new budgetary, autonomous agencies, the performance oriented budgeting (POB)

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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