State Special Purpose Budget Planning Programs and the State Financial Control: the Efficiency Assessment Issue

Zakharov Konstantin Ye. ()
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Zakharov Konstantin Ye.: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation

Finansovyj žhurnal — Financial Journal, 2010, issue 3, 117-126

Abstract: Now that the small budget funds should be used as economically as possible, the state special purpose budget planning programs could become the solution to the problem. One should bear in mind that the following two problems should be addressed on the national level. The budget funds allocated for use within the framework of the special purpose program development should be used in a more efficient way and the assessment scheme to be used to assess the state financial controllers’ efforts should be elaborated. The article author examines various efficiency assessment methodologies used when the budget planning programs are assessed, performs comparative methodology analysis giving the theoretical underpinning to the choice of the best methodology and describes which amendments are to be made to the available methodologies.

Keywords: state financial control; efficiency of the financial control-related measures; assessment of the budget expenditure use efficiency; assessment of the special purpose budget planning program efficiency (search for similar items in EconPapers)
JEL-codes: H61 H83 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:100311:p:117-126

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