Improving the Relationship of Government Programs, Long-Term Programs and Departmental Target Programs During the Transition to Program Budgeting Principles

Совершенствование взаимосвязи государственных программ, долгосрочных целевых программ и ведомственных целевых программ при переходе на программные принципы формирования бюджета

Klimanov, Vladimir V. (Климанов, Владимир В.) (), Kosendyak, Elena Vladimirovna (Косендяк, Елена Владимировна) () and Mikhailova, Anna Alexandrovna (Михайлова, Анна Александровна) ()
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Klimanov, Vladimir V. (Климанов, Владимир В.): Russian presidental academy of national economy and public administration (RANEPA)
Kosendyak, Elena Vladimirovna (Косендяк, Елена Владимировна): Russian presidental academy of national economy and public administration (RANEPA)
Mikhailova, Anna Alexandrovna (Михайлова, Анна Александровна): Russian presidental academy of national economy and public administration (RANEPA)

Published Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: In 2013, in the Russian Federation at the federal level an active phase of the transition to the formation of the federal budget on a program basis has started. In the near future we expect a similar transition at other levels of the budget system. Despite the accumulated experience of program budgeting in the Russian Federation at the moment there has no scientific basis for the implementation of this process, including the use of mechanisms in the budget process of state programs in the new format. The main purpose of the transition to the program budget is to improve the social and economic cost-effectiveness. A key advantage of the program approach compared to the traditional budget based on cost-resources is to increase fiscal sustainability and efficiency of public authorities that characterizes the presence of closer ties with the strategic objectives of the budget development. At present, almost a third of the subjects of the Russian Federation has transferred to the formation of their budgets in accordance with the program-target method of budget planning. In the majority of subjects of the Russian Federation legal framework for the development of state programs is now accepted.

Keywords: budget; Russia; federal budget; fiscal sustainability (search for similar items in EconPapers)
Pages: 100 pages
Date: 2014-05-28
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