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Regional Economics: Theory and Practice
 

Improving the approach to assessing the effectiveness of programme-based budget expenditures

Vol. 16, Iss. 10, OCTOBER 2018

Received: 16 July 2018

Received in revised form: 21 August 2018

Accepted: 11 September 2018

Available online: 15 October 2018

Subject Heading: SOCIOECONOMIC POLICY

JEL Classification: H50, O20, P47, R10, R58

Pages: 1841–1857

https://doi.org/10.24891/re.16.10.1841

Anufrieva A.A. Baikal State University, Irkutsk, Russian Federation
alena-a2002@mail.ru

ORCID id: not available

Subject This article discusses the issues of evaluation of the efficiency of budget expenditures carried out within the framework of realization of State and municipal programs in the Russian Federation.
Objectives The article aims to investigate problems of estimation of the efficiency of budgetary expenses of public-law entities in Russia, form an approach to and develop methodological recommendations on estimation of the efficiency of budgetary expenses.
Methods For the study, I used the methods of economic and statistical, systems, and comparative analyses.
Results The article shows the shortcomings of the current system of evaluation of the efficiency of budget expenditures and justifies the need to create and implement a multi-factor assessment system to measure the results at each stage of budget expenditure management. The article also presents the main provisions of a methodology for estimating the efficiency of budget expenditures.
Conclusions To ensure an objective assessment of the effectiveness of budget expenditures, it is necessary to take into account the qualitative and quantitative characteristics of planning and implementation of budget expenditures as well as performance of budget expenditures during the post-program period.

Keywords: effectiveness, budget spending, programme-based budget

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