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Finance and Credit
 

Budgeting, result-oriented: global and Russian context

Vol. 17, Iss. 33, SEPTEMBER 2011

Available online: 7 September 2011

Subject Heading: BUDGETARY PLANNING

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

This article presents the main features and characteristics of the budget reform process in Russia in the context of world experience in the formation and development of this reform. It examines the strengths and weaknesses of the budgeting system by results, being a basis of its improvement, also communication between growth efficiency and reforming the budget process is proved.

Keywords: budgeting by results, new public management, the budgeting focused on result, program-oriented management, efficiency of budgetary expenses

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

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