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Program Budget as an Instrument of Enhancement of the Budget Process Transparency

Author

Listed:
  • Mstislav P. Afanasyev

    (State University of the RF Ministry of Finance, Moscow, Russia)

  • Anna A. Belenchuk

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

  • Aleksey M. Lavrov

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

Abstract

Higher transparency of the budget process is one of the main objectives of a modern state budget policy. This objective can be attained through implementation of the budget planning and performance program methods in the budget process. A program budget contains a number of instruments which will make work of the Government for implementation of the key state policy directions more transparent for the people.

Suggested Citation

  • Mstislav P. Afanasyev & Anna A. Belenchuk & Aleksey M. Lavrov, 2011. "Program Budget as an Instrument of Enhancement of the Budget Process Transparency," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 5-18, July.
    • Handle: RePEc:fru:finjrn:110301:p:5-18
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    More about this item

    Keywords

    program budget; state program; performance indicators; International Budget Partnership; Budget Transparency Index; People’s Budget;
    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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