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Problems of transition to program budget: challenges of budgetary policy in Russia

Vol. 20, Iss. 14, APRIL 2014

Available online: 6 April 2014

Subject Heading: Budgetary policy

JEL Classification: 

Pages: 2-10

Shash N.N. National Research University "Higher School of Economics", Moscow, Russian Federation
nat_vshu@mail.ru

Borodin A.I. Financial University under Government of Russian Federation, Moscow, Russian Federation
aib-2004@yandex.ru

Tatuev A.A. Moscow State University of Food Productions, Moscow, Russian Federation
arsen.tatuev@mail.ru

The article points out that development of state programs unite all instruments for achievement of the purposes of a state policy. Target indicators and the planned results are not for all realized programs. At the same time the problem of their efficiency gains special relevance in the conditions of budgetary appropriations restriction. The authors consider the history of introduction of program budgeting in the Russian Federation. The paper allocates structural units and elements of efficiency for state programs and formulates the efficiency condition - existence of direct interrelation between actions and assessment indicators.

Keywords: program budgeting, program budget, budgetary policy, state program, efficiency of budgetary process, elements of state programs efficiency, indicators and assessment indicators

References:

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