Template-Type: ReDIF-Article 1.0 Author-Name: Pavel G. Kradinov Author-Email: kradinoff@rambler.ru Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia Title: Budget Expenditure Use Efficiency 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. Classification-JEL: H61, H68 Keywords: program-based budgeting, budget expenditure use efficiency, budget expenditure use efficiency evaluation Journal: Finansovyj žhurnal — Financial Journal Pages: 91-102 Issue: 1 Year: 2011 Month: January File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2011/1/statii/2011_01_08.pdf File-Format: Application/pdf Handle: RePEc:fru:finjrn:110108:p:91-102