Krasnov A.Yu.Kyrgyz Russian Slavic University named after the First President of Russia B.N. Yeltsin, Bishkek, Kyrgyz Republic krasnov.artem@mail.ru
Importance The article deals with the issues of increasing the effectiveness of the use of budgetary funds. The article considers the effectiveness of budget system implementation in the Kyrgyz Republic. Objectives The aim of the paper is to analyze the points of view on the essence and content of results-based budgeting. The paper also identifies the problems and directions for improving the budgetary measures being developed in the Kyrgyz Republic. Methods For the study, I used the tools of logical, comparative, and historical analyses, and the systems approach. Results The article proposes a precise definition of the notion of performance budgeting. In addition, problems in the Kyrgyz Republic are identified in assessing the effectiveness of the performance budgeting implementation. Conclusions and Relevance The results of the research can be used both scientifically and practically. On the one hand, they contribute to a more accurate understanding of the essence and role of results-based budgeting. On the other hand, they characterize its shortcomings and implementation problems in the Kyrgyz Republic.
Keywords: budgetary process, budgeting, program budgeting, budget programs, performance indicators
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