Program-Based Budget Formation and Evaluation of Budget Program Efficiency

Nataliya N. Shash ()
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Nataliya N. Shash: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2011, issue 2, 55-64

Abstract: Program-based budgeting as an instrument of budget policy is used to improve the government institutions’ operational efficiency. The program-based budgeting scheme introduction entails substantial changes in the public financial policy. The article author examines the program-based budget structures that are found in France, Sweden and South Korea. She notes that a new budgeting scheme introduction does not lead to the whole budget system change. The important issue of the program efficiency evaluation still remains unresolved despite the fact that many evaluation methods and techniques can be used.

Keywords: budget policy; budget reform; program-based budgeting; program-based budget structure; budget program; program efficiency evaluation; program efficiency indicators (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:110205:p:55-64

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