Kompetentnost' 9 –10/120 –121/2014

ISSN 1993-8780

MANAGEMENT 73

Features оf Foreign Experience Program Budgeting аnd Proposals for its Improvement in Russia

O.I. Yakovenko, Postgraduate, State Economy Regulation Department, International Institute of Public Administration and Management, Russian Presidential Academy of National Economy and Public Administration, Advisor, Department

of the Ministry of Finance of the Russian Federation, Moscow, Russia, y_olesya_i@mail.ru

key words

program budgeting, management budgeting, program budgeting model, government spending, effectiveness index

Referenсes

First of all I considered program budgeting principles and models. I analyzed the international experience concerning the mechanisms of public expenses’ optimization and their effective use. The study describes the features and the problems of the special construction models and the usage of program budgeting in some countries. I sequentially demonstrated how to solve these issues in the United States, Canada, France, Chile and New Zealand. The experience of these countries in the application of program budgeting has scientific and practical interest for modern Russia. In the second part of the research I identified the problem which doesn’t allow effectively using foreign experience gained in our country and the reduction algorithm of some negative factors in the Russian economy at the moment.
I believe that as the basis for the transition of the Russian economy to the new system of budgeting the following algorithm can be taken: 1) simultaneous improvement of methodology normative goal setting in government spending, regulatory assessment and the practical results of the macroeconomic impact of government spending;
2) the transition from the normative to the variability of goal­setting and evaluation methods of econometric forecasting.

1. OECD Budget Practices and Procedures Database, Phase II, Final Glossary, 19 December 2006, p. 6.

2. Diamond Jack. From Program Budgeting to Performance Budgeting: The Challenge for Emerging Market Economies, IMF Working

Paper WP/03/169, June 2003, pp. 7–8.

3. Budzhetirovanie, orientirovannoe na rezul’taty: posobie [Budgeting for Results: guide], Center for training, retraining and advanced training of the financial system, http://www.ecmf.kz/ru/llb/files/pb-budgeting-manual_rus.pdf.

4. Afanas’ev M.P., Alekhin B.I., Kravchenko A.I., Kradinov P.G. Рrogrammnyy budzhet: tseli, klassifikatsiya i printsipy postroeniya [Programme budget: goals, principles of classification and the financing principle], Budget and Treasury Academy Russian Ministry of Finance. Financial journal, 2010, no. 3.

5. Results-Based Management and Expenditure Management: Our Canadian Experience, http://www.ipdet.org/files/2012% 20Guest%

20Lectures/Routhier_Guest_Lecture.pdf.

6. Performance Based Budgeting. Some lessons for Poland from the New Zealand Experience, http://siteresources.worldbank.org/ POLANDEXTN/Resources/David_Webber_final.pdf.

НОВ ая КН и Га

Бойцов В.Б., Лемешева О.И., Майданюк Н.Н., Маркелова В.Н. и др.

Декларация о соответствии

Монография / Под научной редакцией Г.В. Панкиной. — М.: АСМС, 2014.

Монография рассчитана на специалистов, занимающихся вопросами сертификации и испыта- ний на предприятиях промышленности различных форм собственности, а также на работников органов по сертификации, в первую очередь руководителей и экспертов по сертификации, которые участвуют в регистрации декларации о соответствии. Издание будет полезно препо- давателям, аспирантам и студентам вузов, специализирующимся в области сертификации.

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