Template-Type: ReDIF-Article 1.0 Author-Name: Mstislav P. Afanasyev Author-Email: safanasev@hse.ru Author-Workplace-Name: State University of the RF Ministry of Finance, Moscow, Russia Author-Name: Anna A. Belenchuk Author-Email: belenchuk@minfin.ru Author-Workplace-Name: Ministry of Finance of the Russian Federation, Moscow, Russia Author-Name: Aleksey M. Lavrov Author-Email: alavrov@minfin.ru Author-Workplace-Name: Ministry of Finance of the Russian Federation, Moscow, Russia Title: Program Budget as an Instrument of Enhancement of the Budget Process Transparency 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. Classification-JEL: H61, H68 Keywords: program budget, state program, performance indicators, International Budget Partnership, Budget Transparency Index, People’s Budget Journal: Finansovyj žhurnal — Financial Journal Pages: 5-18 Issue: 3 Year: 2011 Month: July File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2011/3/statii/2011_03_01.pdf File-Format: Application/pdf Handle: RePEc:fru:finjrn:110301:p:5-18