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Finance and Credit
 

Program-oriented method of planning and financing as a tool for improving the efficiency of public expenditure

Vol. 18, Iss. 5, FEBRUARY 2012

Available online: 30 January 2012

Subject Heading: QUESTIONS OF ECONOMY

JEL Classification: 

Karpova D.P. PhD in Economics, associate professor of department «Finances and Credit», Peoples` Friendship University of Russia
dpkarpova@yandex.ru

Karandasov S.I. Post-graduate of department «Finance and Credit», Peoples` Friendship University of Russia
karandasoff@gmail.com

Russian experience in the program-oriented method of planning and financing of budget expenditures that was got under the realization of performance budgeting concept are considered in the article. It is proved the necessity of implementing in budget process the complex system of effectiveness and efficiency estimation of the goal-oriented programs; it will provide costs optimization and will create some stimulus for effective usage of budget funds.

Keywords: public spending efficiency, performance budgeting, assessment of efficiency, performance-oriented spending

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

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