Вестник Северо-Кавказского федерального университета (Mar 2022)
PROGRAM BUDGETING AS A METHOD OF EFFECTIVE MANAGEMENT OF THE BUDGETARY EXPENDITURES IN THE COUNTRY
Abstract
The article considers the concept ofprogram budgeting and its advantages for the formation of budgets of all levels, as well as a comparison of software and traditional budgeting. Features of introduction of the program budget in Russia at the present stage are analyzed. Taking into account the data to date, the dynamics of budget allocations for 2015-2017 is being considered. on directions ofstate programs of the Russian Federation. The main advantages and disadvantages of the program-targeted approach to the formation of the expenditure part of the budget are revealed. Taking into account the foreign experience, the situation of transition to the program budget in Russia is assessed, problems related to the evaluation of the effectiveness of state programs are identified.
