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Program Budget as an Instrument of Enhancement of the Budget Process Transparency

Mstislav P. Afanasyev (), Anna A. Belenchuk () and Aleksey M. Lavrov ()
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Mstislav P. Afanasyev: State University of the RF Ministry of Finance, Moscow, Russia
Anna A. Belenchuk: Ministry of Finance of the Russian Federation, Moscow, Russia
Aleksey M. Lavrov: Ministry of Finance of the Russian Federation, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2011, issue 3, 5-18

Abstract: Higher transparency of the budget process is one of the main objectives of a modern state budget policy. This objective can be attained through implementation of the budget planning and performance program methods in the budget process. A program budget contains a number of instruments which will make work of the Government for implementation of the key state policy directions more transparent for the people.

Keywords: program budget; state program; performance indicators; International Budget Partnership; Budget Transparency Index; People’s Budget (search for similar items in EconPapers)
JEL-codes: H61 H68 (search for similar items in EconPapers)
Date: 2011
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Finansovyj žhurnal — Financial Journal is currently edited by Vladimir S. Nazarov

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