Template-Type: ReDIF-Article 1.0
Author-Name: Zakharov Konstantin Ye.
Author-Email: zakharof@bk.ru
Author-Workplace-Name: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation
Title: State Special Purpose Budget Planning Programs and the State Financial Control: the Efficiency Assessment Issue
Abstract: Now that the small budget funds should be used as economically as possible, the state special purpose budget planning programs could become the solution to the problem. One should bear in mind that the following two problems should be addressed on the national level. The budget funds allocated for use within the framework of the special purpose program development should be used in a more efficient way and the assessment scheme to be used to assess the state financial controllers’ efforts should be elaborated. The article author examines various efficiency assessment methodologies used when the budget planning programs are assessed, performs comparative methodology analysis giving the theoretical underpinning to the choice of the best methodology and describes which amendments are to be made to the available methodologies.
Classification-JEL: H61, H83
Keywords: state financial control, efficiency of the financial control-related measures, assessment of the budget expenditure use efficiency, assessment of the special purpose budget planning program efficiency
Journal: Finansovyj žhurnal — Financial Journal
Pages: 117-126
Issue: 3
Year: 2010
Month: July
File-URL: http://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2010/3/statii/100311.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:100311:p:117-126