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PROGRAM BUDGETING AS A MECHANISM TO ACHIEVE SOCIAL AND ECONOMIC DEVELOPMENT OF THE REGION
Abstract
The article defines the essence and content of the program budgeting. The role of state programs is identified as the main instrument of the program budgeting in the budgetary strategy development in the region. The state programs should occupy a central place in the budget process at the sub-national level including budget-planning, implementation of the budget expenditures and monitoring their effectiveness. An important way to im-prove the budget process based on the program budgeting is structuring of financial re-sources for the implementation of the strategic plan of the territory. The estimation of the formation of program expenditures in the Kursk region and a comparative analysis of application the methods of the program budgeting in different regions of the Central Federal District are made.
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