Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Foreign experience of result-oriented budgeting system
Available online: 7 December 2010 Subject Heading: The budgetary policy JEL Classification:
Reform of the Russian Federation budgeting system which passed on to the next stage of its development causes an interest to the budgeting methods used abroad. In this article we analyzed common to a number of foreign states features in the structure of their result-oriented budgeting system. We studied Anglo-Saxon and continental models of formation of state and municipal budgets. It was proposed possible ways of results-oriented budgeting in the Russian Federation based on foreign experience. Keywords: municipal finance, budget expenditures, the reform of the budgetary system, results-based budgeting, foreign experience |
ISSN 2311-8709 (Online)
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