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Программно-Целевое Бюджетирование Как Инструмент Стратегического Планирования // Performance Budgeting As A Tool Of Strategic Planning

Author

Listed:
  • ANDREI Masterov

    (Financial University)

  • А. Мастеров И.

    (Финансовый университет)

Abstract

The article deals with the development of strategic planning in Russia using the performance budgeting. approaches. The subject of research is the current state of the methodological support of government programs in Russia and performance budgets based thereon. The purpose of research is to identify problems hampering the establishment of performance budgeting in Russia, and to determine the main directions of its methodology development.It is concluded that in today’s Russian practice of performance budgeting the advanced planning issues are underestimated. Government programs and program budgets are based primarily on retrospective assessments of other similar programs, intuitive assumptions and often on erroneous calculations and conclusions.Based on the research results, recommendations are made on methodologies for the development and analysis of alternative options for the implementation of government programs, as well as selection of the best option. Статья посвящена вопросам развития стратегического планирования в России с использованием подходов программно-целевого бюджетирования. Предмет исследования - текущее состояние методологического обеспечения разработки государственных программ и основанных на них программных бюджетов в России. Цель работы - выявление проблем, препятствующих становлению программно-целевого бюджетирования в России, и определение основных направлений развития его методологии.Сделан вывод о том, что в сегодняшней российской практике программно-целевого бюджетирования практически не уделяется внимание вопросам перспективного планирования. Формируемые государственные программы и программные бюджеты основаны преимущественно на ретроспективных оценках других аналогичных программ, интуитивных предположениях и зачастую - на ошибочных расчетах и выводах. По результатам проведенного исследования даны рекомендации, касающиеся развития методологии разработки и анализа альтернативных вариантов реализации государственных программ, а также выбора оптимальных вариантов.

Suggested Citation

  • ANDREI Masterov & А. Мастеров И., 2015. "Программно-Целевое Бюджетирование Как Инструмент Стратегического Планирования // Performance Budgeting As A Tool Of Strategic Planning," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 3, pages 64-70.
    • Handle: RePEc:scn:econom:y:2015:i:3:p:64-70
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