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Authors : 1. Raul’ R. Yarullin,
Doctor of Economics, Professor, Academician of the Russian Academy of Nature Studies
Ufa branch of Financial University of the Russian Government, Ufa, Russia
Implementation of program-objective forming of budgets of the Russian Federation subjects
Objective: to determine the position of the regional program budgets in the management of public (state and municipal) finance, by understanding of the Russian Federation subjects’ transition to the program budget and their systematization for use in budgeting.
Methods: abstract-logical, dialectical, historical, comparative, economical analysis and synthesis.
Results: the results of the implementation and evaluation of the targeted programs effectiveness in the Republic of Bashkortostan are reviewed; their composition, structure and funding sources are analyzed, as well as usage of funds and execution of the program indicators. The experience of the program budgets of the Russian Federation subjects is summarized, their shortcomings are discussed. The ways of their overcoming are proposed.
Scientific novelty: the role of the regional budget in public finance management is researched.
Practical value: the main points and conclusions of the article can be used in scientific and pedagogical activity when considering the program-objective formation of budgets of the Russian Federation subjects.
Keywords :
Program-objective budgeting; Public legal unity; Public finance; State services; Program budget; Target program; Monitoring; Subsidy; Efficiency indicators; Program costs; Budget costs
Bibliography :
1. Leksin, V.N., Shevcov, A.N. Gosudarstvo i regiony. Teorija i praktika gosudarstvennogo regulirovanija territorial'nogo razvitiya (State and regions. Theory and practice of state regulation of territorial development). Moscow: URSS, 1997, 372 p.
2. Chulkov, A.S. Programmno-celevoe bjudzhetirovanie na regional'nom i mestnom urovnjah (Program-objective budgeting at regional and local levels). Finansy, 2014, no. 3, pp. 17–24.
3. Yarullin, R.R. Vnedrenie programmnogo bjudzhetirovanija v regione: sb. nauch. trudov "Upravlenie. ekonomicheskii analiz. Finansy" (Introducing program budgeting in a region: collection of scientific works “Management. Economic analysis. Finance”). Ufa: UGATU, 2014, 502 p.
Citation :
Yarullin R.R. Implementation of program-objective forming of budgets of the Russian Federation subjects, Actual Problems of Economics and Law, 2014, No. 4 (32), pp. 215–221.
Type of article : The scientific article
Date of receipt of the article :
17.11.2014
Date of adoption of the print :
15.12.2014
Date of online accommodation :
20.12.2014
