Kompetentnost' 5/116/2014

ISSN 1993-8780

Analysis of the Program Budgeting Experience in the Russian Regions. Its Prospects

O.I. Yakovenko, Graduate, Department of Economy State Regulation, International Institute of Public Service and Management, Russian Academy of National Economy and Public Service at the RF President, Москва, Россия, y_olesya_i@mail.ru

key words

budget, program-oriented planning, program budgeting, state programs

Referenсes

Increases  of  efficiency  of  the  government  can  be  achieved  introduction  first  of  all program  principles  of  budgetary  planning.  The  first  attempts  of  practical  application in  the  Russian  Federation  such  principles  are  connected  to  realization  in  2004–2010 of    the  regional  finance  reforming  programs,  and  then  and  programs  of  increase of efficiency of budgetary charges.
The  author  investigates  introduction  of  the  program  budget  in  the  Russian Federation.  During  research  the  author  considers  the  Russian  regions  which  have seeked for the greatest successes at introduction in practice of financing of the program budget: Republic Sakha (Yakutia), Moscow, Republic Komi.
The article presents an analysis of the experience of the Russian Federation’s highly developed  regions’  transition  to  the  program-target  principle  of  budget  planning. The  features  and  problems  of  the  various  approaches  to  the  construction  of  program budgeting  that  are  of  scientific  and  practical  interest  for  the  formation  of  public programs  at  the  federal  level  are  distinguished.  A  number  of  topical  issues  that  have arisen  while  the  implementation  of  software  tools  in  the  federal  budget  of  modern Russia are identified.

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

2. RF Government regulation, 22.05.2004 no. 249 (ed. 06.04.2011) On measures to enhance the effectiveness of budget expenditures, Sobranie zakonodatel’stva RF, 31.05. 2004, no. 22, art. 2180.

3. Budget code of the Russian Federation of 31.07.1998 no. 145-FZ (ed. 28.12.2013, var. 03.02.2014), Sobranie zakonodatel’stva RF,

03.08.1998, no. 31, art. 3823 (In Russia).

4. Ministerstvo ekonomiki Respubliki Sakha (Yakutiya) [Republic Sakha Ministry of Economic], 2010–2014. URL: http://sakha.gov.ru/

node/64208 (date 02.04.2014).

5. Ekonomicheskiy portret Respubliki Sakha (Yakutiya): Mikhail Anatol’evich Osipov [Economic portrait of the Sakha Republic], http://

federalbook.ru/files/FS/Yakutiya/Soderjanie/I/Osipov.pdf.

6. Otkrytyy byudzhet Moskvy: Pravitelstvo Moskvy, 2011–2014 [Moscow government. Open budget of Moscow], URL: http://budget.mos.ru/

budget_proj (date: 25.03.2014).

7. Otkrytyy byudzhet Moskvy: Pravitelstvo Moskvy, 2011–2014 [Moscow government. Open budget of Moscow] URL: http://budget.mos.ru/

global_bp (date: 25.03.2014).

8. Otkrytyy byudzhet Moskvy: Pravitelstvo Moskvy 2011–2014 [Moscow government. Open budget of Moscow], URL: http://budget.mos.ru/

gp_texts (date: 25.03.2014).

9. Ministerstvo ekonomicheskogo razvitiya Respubliki Komi [Ministry of Economic Development of Komi Republic], URL: http://econom. rkomi.ru/ (date: 25.03.2014).

10. Tukmakov V.A. Sovremennye mekhanizmy planirovaniya byudzheta v Respublike Komi [Modern mechanisms of budget planning in the Republic of Komi], Byudzhet, 2012, no. 5.