Goals in the Management of Regional Finances:  А Logical-Content Analysis of State Programs

Abstract

The transition to the formation of budgets on the basis of the program-target method is one of the significant achievements of the budget policy pursued in russia in terms of increasing the budget expenditures efficiency. According to the audit and accounting bodies, the implementation of state programs in many strategic areas has not yet led to the expected increase in the effectiveness of budget spending. The ineffectiveness of using state programs is largely due to their poor-quality training. The subject of this study has been selected methodological approaches to assessing the quality of the preparation of state programs in the field of financial management at the level of the subject of the russian federation. The logical and informative analysis of selected from open sources texts of government programs was carried out on the basis of the quality assessment methodology developed by the author and supporting the principle of targeted decomposition. The results of the analysis of the main parameters of state financial management programs indicate the formal approach of the regions of the russian federation to the program texts design. According to the author, to improve the efficiency of financial management, it is necessary to develop special budgeting models for this sphere, including both process and project management principles.

Keywords

• target decomposition
• control
• finance
• target tree
• state programs quality
• budget
• russian federation regions