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Technology of Program Budgeting: the Russian Practice

Authors: Natalia N. Shash, Yuiy Ye. Putikhin and Irina V. Petrova

Abstract:

The article explores the main problems arising in the course of development and implementation of state programs and offers measures targeted at increasing their efficiency. The authors prove that in a state program the system “the purpose – tasks – the main actions – actions – financing – results” should be accurately built. A hypothesis is put forward that in the Russian Federation the process of transition to efficient program budgeting will take much more time than it took in many European countries, because during the introduction of program budgeting regional authorities have to invest a lot of effort into “coordination” of financing and management issues within the budget of already existing and newly accepted obligations. The authors conclude that in conditions of the limited opportunities of the regions to boost budget revenues and raised requirements of the federal center to the balance in the system of regional and municipal finances the basic strategic (and tactical) direction for regional authorities’ activities should be the competent management of regional state programs and municipal programs’ implementation.

Keywords: program budgeting; program budget; state programs; strategic tools; project management; budgetary forecast; regional budget; municipal program.

For citation:

Shash N.N., Putikhin Yu.Ye., Petrova I. V. Tekhnologiya programmnogo byudzhetirovaniya: rossiyskaya praktika [Technology of Program Budgeting: the Russian Practice]. Izvestiya Uralskogo gosudarstvennogo ekonomicheskogo universiteta – Journal of the Ural State University of Economics, 2016, no. 3 (65), pp. 65–74.