Home  Journals  Finance and Credit  26(602) - 2014 July

Improvement of financial analysis technique of budget program expenses

Available online: 7 July 2014

Subject Heading: Budgetary system

JEL Classification: 

Pages: 19-30

The article points out that in connection with integration of State (municipal) programs into a budgetary process it is necessary to specify formulas of calculation of budgetary coefficients and to offer new indicators of a financial analysis technique for a budget expenses program. Such indicators enable to reveal the internal reserves of public and municipal administration efficiency increase. The author presents the results of practical approval of a technique in the context of the Krasnoyarsk regional budget expenses.

Keywords: program budget, financial analysis, state program, tools, financial analysis, target method, method, coefficients, technique, effective use, public funds

References:

1. Klimanov V.V., Iagovkina V.A. Sudebnaia praktika po sporam iz otnoshenii po ispolneniiu peredannykh polnomochii (obiazatel’stv) sotsial’nogo kharaktera [Jurisprudence on disputes from the relations on execution of delegated powers (obligations) of a social character]. Finansovoe pravo – Financial law, 2013, no. 4, pp. 17–22.
2. Makarova S.N. Metodika finansovogo analiza i otsenki programmnykh raskhodov biudzheta publichno-pravovogo obrazovaniia [The financial analysis technique and assessment of program expenses of a budget of public-lawentity]. Audit i finansovyi analiz – Audit and financial analysis, 2012, no. 6, pp. 122–123.

View all articles of issue

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

Journal current issue

Vol. 30, Iss. 4 April 2024

Archive