Budget Expenditure Use Efficiency
Pavel Kradinov
Finansovyj žhurnal — Financial Journal, 2011, issue 1, 91-102
Abstract:
The introduction of the program-based budgeting system is one of the main prerequisites for the efficient budget expenditure use system introduction. The article author examines the international best practices gained in budget formation and budget expenditure use efficiency evaluation. He looks into how the budget expenditure use efficiency is defined in the Russian legislation and gives his own recommendations as to how a comprehensive public expenditure management system can be introduced in Russia.
Keywords: program-based budgeting; budget expenditure use efficiency; budget expenditure use efficiency evaluation (search for similar items in EconPapers)
JEL-codes: H61 H68 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:110108:p:91-102
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