Program-based budget: the best practice

Anna A. Belenchuk (), Larisa A. Yeroshkina (), Stanislav Ye. Prokofyev (), Valery V. Sidorenko (), Anton G. Siluanov () and Mstislav P. Afanasiev ()
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Anna A. Belenchuk: Ministry of Finance of the Russian Federation, Moscow, Russia
Larisa A. Yeroshkina: Ministry of Finance of the Russian Federation, Moscow, Russia
Stanislav Ye. Prokofyev: Federal Treasury (also the Russian Treasury), Moscow, Russia
Valery V. Sidorenko: Ministry of Finance of the Russian Federation, Moscow, Russia
Anton G. Siluanov: Ministry of Finance of the Russian Federation, Moscow, Russia
Mstislav P. Afanasiev: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2011, issue 1, 5-22

Abstract: Public finance management reform that is aimed at introducing the program-based budgeting system is part of the modernization program developed by the state. The state executive bodies’ double work, their inconsistent interaction scheme and underdeveloped functionality are the issues that became evident when the budget reform started. The executive bodies’ expenditure decrease issue becomes topical. The article authors examine the international best practices gained in the field of program-based budgeting system formation and identify the key approaches used when addressing the issue. They devote much attention to the description of the new approaches used in the field.

Keywords: budget reform; result-oriented budgeting; program-based budgeting; organic law on finance laws; public missions; managerial control; harmonized indicators; yearly plans; reports on results (search for similar items in EconPapers)
JEL-codes: H61 H68 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

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