The consideration and solution of problems related to budget expenditure financing has become a priority need of not only the State and municipal authorities and management in charge, but also the society as a whole. An active use of result-oriented budgeting for budget expenses optimization demonstrates that to achieve a desired goal, it is important not only to renew the budget planning concept, but also to change the management of the branch. The paper emphasizes that efficient territory development depends on the quality of budgetary expense planning. The most rational way of such a planning is to apply a program-oriented and goal-oriented approach as one of the main methodological approaches in the modern economy, which implies precise determination of problems, formation and implementation of a set of actions aimed at their implementation. The approach in question serves as a basis of solid planning of expenses of local budgets as it coordinates the goals of the main administrators of budgetary funds with available resources by means of programs. Budgeting based on the program-oriented and goal-oriented approach allows concentrating on fulfilling strategic tasks, organizing control, coordinating the actions of all process participants. This method of budgeting provides a relation between the allocated resources and the results of their use. It also regulates budget funds distribution among individual programs, promotes greater efficiency and transparency, and enhances responsibility and accountability of expenditures. The paper analyses foreign experience of using special-purpose programs and considers the complexity arising at the stage of the program-based budget formation. The author proposes certain practical ways to develop this concept in the regions and municipalities of Russia.
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