The annotation to the article “the introduction of program and purposeoriented methods in russia: on the federal and regional level in the moscow model”

This article is a short review of the tools of budgeting used in practice and aimed at the result (BAR) on the federal level and the experience of a separate federation subject (the city of Moscow) in the implementation of the concept of perspective planning together with the use of the federal experience. The federal experience is represented by a short history of changes carried out in the budget legislation in the context of implementation and the use of the BAR tools with the indication of basic standard legal acts in the given sphere and marking out four BAR basic elements to carry out the reforms on the regional level. The Moscow experience review in carrying out the changes of the budget legislation is given in the context of four abovementioned BAR basic elements. In the final part of the article there are the recommendations given on the subsequent development of the planning system in the budget practice of the city aimed at the increase in the expenditures of budget funds.