Krasnov A.Yu.Kyrgyz Russian Slavic University named after the First President of Russia B.N. Yeltsin, Bishkek, Kyrgyz Republic krasnov.artem@mail.ru
Importance The article deals with the issues of increasing the effectiveness of the use of budgetary funds. The article considers the effectiveness of budget system implementation in the Kyrgyz Republic. Objectives The aim of the paper is to analyze the points of view on the essence and content of results-based budgeting. The paper also identifies the problems and directions for improving the budgetary measures being developed in the Kyrgyz Republic. Methods For the study, I used the tools of logical, comparative, and historical analyses, and the systems approach. Results The article proposes a precise definition of the notion of performance budgeting. In addition, problems in the Kyrgyz Republic are identified in assessing the effectiveness of the performance budgeting implementation. Conclusions and Relevance The results of the research can be used both scientifically and practically. On the one hand, they contribute to a more accurate understanding of the essence and role of results-based budgeting. On the other hand, they characterize its shortcomings and implementation problems in the Kyrgyz Republic.
Keywords: budgetary process, budgeting, program budgeting, budget programs, performance indicators
References:
Shimshirt N.D. [Problem of the development of program budgets as a modern direction of an increasing budgetary policy efficiency]. Vestnik Tomskogo gosudarstvennogo universiteta = Tomsk State University Journal, 2011, no. 2, pp. 161–169. URL: Link (In Russ.)
Shash N.N., Putikhin Yu.E., Petrova I.V. [Technology of Program Budgeting: the Russian Practice]. Izvestiya Ural'skogo gossudarstvennogo ekonomicheskogo universiteta = Journal of Ural State University of Economics, 2016, no. 3, pp. 65–74. URL: Link (In Russ.)
Afanas'ev M.P., Shash N.N. [Assessment methodologies of the state-funded program efficiency]. Voprosy gosudarstvennogo i munitsipal'nogo upravleniya = Public Administration Issues, 2013, no. 3, pp. 48–69. URL: Link (In Russ.)
Rubin I.S. The Politics of Public Budgeting: Getting and Spending, Borrowing and Balancing. 6th ed. Washington D.C., CQ Press, 2009, 128 p.
Khan A., Hildreth W.B. (Eds). Budget Theory in the Public Sector. London, Quorum Books, 2002, 298 p.
Kraan D.-J., Bergvall D., Hawkesworth I. et al. Budgeting in Russia. OECD Journal of Budgeting, 2008, vol. 8, no. 2, pp. 1–58. URL: Link
Bartle J.R. (Ed.). Evolving Theories of Public Budgeting. Oxford, Elsevier, 2001, 182 p.
Shash N.N., Borodin A.I., Tatuev A.A. [Problems of transition to the program budget: new calls of the budgetary policy of Russia]. TERRA ECONOMICUS, 2013, vol. 11, no. 4-2, pp. 145–152. (In Russ.)
Makarova S.N. Tselevye byudzhetnye programmy: teoriya i praktika: monografiya [Special-purpose budgetary programs: theory and practice: a monograph]. Krasnoyarsk, Siberian Federal University Publ., 2012, 188 p.
D'yakova E.B., Strukova T.V. [Improvement of program-target methods of budget planning]. Vestnik Volgogradskogo gosudarstvennogo universiteta. Seriya 3: ekonomika, ekologiya = Science Journal of Volgograd State University. Global Economic System, 2012, no. 2, pp. 158–164. URL: Link (In Russ.)
Bryuin Kh. Upravlenie po rezul'tatam v gosudarstvennom sektore [Public sector result management]. Moscow, IKSI Publ., 2005, 152 p.
Bril' D.V. [Performance budgeting: foreign experience]. Byudzhet = Budget, 2010, no. 5, pp. 46–49. URL: Link (In Russ.)
Masterov A.I. [Program analysis as a tool to increase the effectiveness of budget planning: methodology development issues]. Finansy: teoriya i praktika = Finance: Theory and Practice, 2015, no. 2, pp. 76–83. URL: Link (In Russ.)
Kuznetsova E.K., Khairov B.G. [Program-target approach in the budget process: new features of new risks]. Fundamental'nye issledovaniya = Fundamental Research, 2016, no. 10-1, pp. 135–139. URL: Link (In Russ.)
Raizberg B.A. Tselevye programmy v sisteme gosudarstvennogo upravleniya ekonomikoi: monografiya [Target programs in the system of public administration: a monograph]. Moscow, INFRA-M Publ., 2016, 267 p.
Diamond J. From Program to Performance Budgeting: The Challenge for Emerging Market Economies. IMF Working Paper, 2003, no. WP/03/169, 27 p. URL: Link
Shcherbina V.V. (Ed.). Upravlenie chelovecheskimi resursami: menedzhment i konsul'tirovanie [Human resource management: management and consulting]. Moscow, Nezavisimyi institut grazhdanskogo obshchestva Publ., 2004, 522 p.
