DEVELOPMENT OF PROGRAM-TARGET BUDGETING IN RUSSIA IN MODERN CONDITIONS


Kovaleva T.M., Mulendeeva L.N.

Modern conditions of socio-economic development of the Russian Federation, characterized by an acute shortage of centralized financial resources, require an increase in the efficiency of budget spending. This task can be solved by means of program-targeted budgeting (PTB), the main instrument of which is state programs. However, the development of program-targeted budgeting is characterized by many problems related, in particular, to the procedure for developing and evaluating the effectiveness of state programs, with their financial support, etc. Thus, the purpose of the study is to analyze program-targeted budgeting in Russia and to find ways for its further development and improvement. The use of the methods of economic-statistical and comparative analysis in the study allowed identifying the problems of program-targeted budgeting in modern Russian conditions and determining the main directions to enhance its effectiveness. Keywords: state budget, budget planning, budget expenditures, program-targeted budgeting, efficiency, government program, strategic planning, financial support. Highlights: ♦ the development of program-targeted budgeting in the Russian Federation is analyzed; ♦ problems of program budgeting are indicated; ♦ areas for improving program-targeted budgeting in the Russian Federation are identified.

Tatyana M. Kovaleva, Doctor of Economics, Professor, Head of the Department of Finance and Credit; Larisa N. Mulendeeva, a senior lecturer - Samara State University of Economics


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