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Program-based budget: the best practice

Author

Listed:
  • Anna A. Belenchuk

    (Ministry of Finance of the Russian Federation, Moscow, Russia)

  • Larisa A. Yeroshkina

    (Ministry of Finance of the Russian Federation, Moscow, Russia)

  • Stanislav Ye. Prokofyev

    (Federal Treasury (also the Russian Treasury), Moscow, Russia)

  • Valery V. Sidorenko

    (Ministry of Finance of the Russian Federation, Moscow, Russia)

  • Anton G. Siluanov

    (Ministry of Finance of the Russian Federation, Moscow, Russia)

  • Mstislav P. Afanasiev

    (Budget and Treasury Academy of the Ministry of Finance of the Russian Federation, Moscow, Russia)

Abstract

Public finance management reform that is aimed at introducing the program-based budgeting system is part of the modernization program developed by the state. The state executive bodies’ double work, their inconsistent interaction scheme and underdeveloped functionality are the issues that became evident when the budget reform started. The executive bodies’ expenditure decrease issue becomes topical. The article authors examine the international best practices gained in the field of program-based budgeting system formation and identify the key approaches used when addressing the issue. They devote much attention to the description of the new approaches used in the field.

Suggested Citation

  • Anna A. Belenchuk & Larisa A. Yeroshkina & Stanislav Ye. Prokofyev & Valery V. Sidorenko & Anton G. Siluanov & Mstislav P. Afanasiev, 2011. "Program-based budget: the best practice," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 5-22, January.
    • Handle: RePEc:fru:finjrn:110101:p:5-22
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    Cited by:

    1. Yury D. Belkin & Alexey N. Matsuev & Alla V. Ryzhakova & Nadezhda V. Sedova, 2023. "Assessing the Impact of Investment Projects for the Development of Inland Waterway Transport on Social and Economic Indicators in Regions," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 92-108.

    More about this item

    Keywords

    budget reform; result-oriented budgeting; program-based budgeting; organic law on finance laws; public missions; managerial control; harmonized indicators; yearly plans; reports on results;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H68 - Public Economics - - National Budget, Deficit, and Debt - - - Forecasts of Budgets, Deficits, and Debt

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