Home  Journals  Finance and Credit  29(509) - 2012 August

Role of expenditure commitments register in planning of regional budget in conditions of result-oriented budgeting

Available online: 1 August 2012

Subject Heading: Budget policy

JEL Classification: 

In the article it is noted that problems of increase of efficiency of the budgetary expenses is urgency at all levels of the budgetary system of the Russian Federation. The first stage of the budgetary process - planning on which execution further depends is especially important. The nature of base concept of planning of the budget - "register of account obligations" which is developed and specified to take account of expenditure commitments and determination of volume of the budgetary appropriations for effective budget performance is investigated.

Keywords: public and municipal finance, budget expenditures, reform of budgetary system, results-based budgeting, expenditure commitments register

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

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