International Experience Switching Long-Term Programs in the Budget Process[Международный Опыт Включения Долгосрочных Целевых Программ В Бюджетный Процесс]

The introduction of new and streamlining of existing program tools for enhancing the relationship of spending with the objectives of socio-economic development allowed to form the federal budget in the program structure to 2013. The quality of the program budget is directly dependent on the quality of the government programs that have not yet become part of the system of management. But this is the necessary alternative to improve the organization activities of the executive authority as a whole and, accordingly, budget expenditures. The most of the developed countries have conducted and continue to conduct similar reforms. As a rule, they take several years and require constant analysis of the practical experience. In this paper presents an analysis of approaches to the formation of long-term programs in developed and developing countries and in Russia, which has allowed to identify the main trends in the management of the budget process, in particular: especially regulatory budget process; cross-country comparisons of stages and planning horizons of the program budget; specificity of formation and adjustment of the long-term target programs, the levels of detail the activities and structure of the budget expenditures; approaches to evaluating the effectiveness of the programs.