Template-Type: ReDIF-Article 1.0
Author-Name: Anna A. Belenchuk
Author-Email: belenchuk@minfin.ru
Author-Workplace-Name: Ministry of Finance of the Russian Federation, Moscow, Russia
Author-Name: Larisa A. Yeroshkina
Author-Email: belenchuk@minfin.ru
Author-Workplace-Name: Ministry of Finance of the Russian Federation, Moscow, Russia
Author-Name: Stanislav Ye. Prokofyev
Author-Email: smi@roskazna.ru
Author-Workplace-Name: Federal Treasury (also the Russian Treasury), Moscow, Russia
Author-Name: Valery V. Sidorenko
Author-Email: p0094_sv@minfin.ru
Author-Workplace-Name: Ministry of Finance of the Russian Federation, Moscow, Russia
Author-Name: Anton G. Siluanov
Author-Email: belenchuk@minfin.ru
Author-Workplace-Name:  Ministry of Finance of the Russian Federation, Moscow, Russia
Author-Name: Mstislav P. Afanasiev
Author-Email: mstafan@hse.ru
Author-Workplace-Name: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation, Moscow, Russia
Title: Program-based budget: the best practice
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.
Classification-JEL: H61, H68
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
Journal: Finansovyj žhurnal — Financial Journal
Pages: 5-22
Issue: 1
Year: 2011
Month: January
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2011/1/statii/2011_01_01.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:110101:p:5-22