Template-Type: ReDIF-Article 1.0
Author-Name: Edgar À. Mkrtchyan
Author-Email: edgar.mkrtchyan@minfin.am
Author-Workplace-Name: Ministry of Finance of the Republic of Armenia, Yerevan 0010, Armenia
Author-Name: Sveta À. Harosyan
Author-Email: sveta.harosyan@minfin.am
Author-Workplace-Name: Ministry of Finance of the Republic of Armenia, Yerevan 0010, Armenia
Author-Name: Gor À. Hakobyan
Author-Email: gor.hakobyan@minfin.am
Author-Workplace-Name: Ministry of Finance of the Republic of Armenia, Yerevan 0010, Armenia
Title: Key Aspects of Program Budgeting Implementation in the World and in the Republic of Armenia
Abstract: The article focuses on Performance Budgeting (PB), one of the most common reforms of public finance management (PFM) in developing countries over the last years. Result based budgeting reforms aim to move from article control to objectives and results in order to increase accountability and operational efficiency. The introduction to the program budgeting preliminary procedures have started in Armenia since 2003. During 2005–2017 budget instruments and methods, conceptual and methodological issues and challenges have been repeatedly reviewed and approved.
Classification-JEL: H11, H50, H61
Keywords: performance budgeting, budget reforms, result based budgeting, improvement of expenditure priorities, performance monitoring, budget process, objectives and results, accountability, transparency
Journal: Finansovyj žhurnal — Financial Journal
Pages: 115-120
Issue: 4
Year: 2018
Month: August
DOI: 10.31107/2075-1990-2018-4-115-120
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2018/4/statii_4/10_fm_2018_4.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:180410:p:115-120