Budget Expenditure Use Efficiency: the Comparative Analysis and the Approaches to the Efficiency Assessment

Belenchuk Anna A. ()
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Belenchuk Anna A.: Ministry of Finance of the Russian Federation

Finansovyj žhurnal — Financial Journal, 2010, issue 3, 31-44

Abstract: The program-based budget planning is the most important part of the result-oriented budgeting. The necessity to ensure that the public gets access to the open source information about the budget expenditure and the expenditure use efficiency usually dictates the choice of the program-based budgeting methodology. The article author examines the approaches that are used when the budget expenditure use efficiency is assessed. The assessment methodologies are a tool that can help gain maximal public budget expenditure use efficiency.

Keywords: budget expenditure use efficiency; budget reform; result-oriented budgeting; program-based budgeting; state-funded program (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:100303:p:31-44

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