Home  Journals  Finance and Credit  21(501) - 2012 June

Features of creation of centralized management systems of public and municipal finances in subjects of the Russian Federation

Available online: 1 June 2012

Subject Heading: PUBLIC FINANCE

JEL Classification: 

In the article it is noted that at present the control system of public finance there are new problems of increase of efficiency of expenses of budgets of all levels, their validity and rationality. The solution of tasks is promoted by introduction of a program and target principle of planning and budget performance, improvement of quality of the state services, optimization of expenses on their providing, development of system of financial control and many other things. The analysis of the problems arising on a way of increase of efficiency of the budgetary expenses, testifies that to solve them without use of transparency (openness) principle of the budget and use of the new information and technological means it is impossible.

Keywords: public and municipal finance, budget expenditures, reform of budgetary system, results-based budgeting, purpose programs, information technologies, budget transparency

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

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