Home  Journals  International Accounting  21(315) - 2014 June

Financial result-oriented budgeting in the correctional system

Available online: 12 June 2014

Subject Heading: PROBLEMS. VIEWS. SOLUTION

JEL Classification: 

Pages: 31-41

The article deals with the issues aimed at enhancing the effectiveness of budget expenditures for rendering of services for society, which is one of the priorities of the modern policy of budget planning and reforming at all levels of public finances. The article describes the key characteristics inherent in result-oriented budgeting; it considers the differences between result-oriented budgeting and cost-based budgeting. The author points out that the present stage of the budget process needs a change in technology of planning and financing of the correctional system, which is directly linked in the "objectives - tasks - events - analysis" chain of financing.

Keywords: budgeting, result-oriented, budget development control

References:

1. RF Federal Law “Budget Code of the Russian Federation” of July 31, 1998 № 145-FZ. (In Russ.)
2. Decree of the Government of the Russian Federation “On Measures to improve the effectiveness of budget expenditures” (together with the “Concept of the budget process reforming in the Russian Federation in 2004–2006”, “Action plan for the implementation of the Concept of the budget process reforming in the Russian Federation in 2004–2006”) of May 22, 2004 № 249. (In Russ.)
3. Decree of the Government of the Russian Federation “On Approval of the Regulation on development, approval and implementation of departmental special-purpose programs” of April 19, 2005 № 239. (In Russ.)

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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