| Issue |
SHS Web Conf.
Volume 62, 2019
17th International Scientific Conference “Problems of Enterprise Development: Theory and Practice” 2018
|
|
|---|---|---|
| Article Number | 13001 | |
| Number of page(s) | 6 | |
| Section | Improvement of Accounting and Analytical Support of Sustainable Development of Social and Economic Systems | |
| DOI | https://doi.org/10.1051/shsconf/20196213001 | |
| Published online | 15 March 2019 | |
Problems of Improving Performance Budgeting in the Russian Constituent Entities under Digital Economy
Samara State University of Economics, Samara, Russia
* Corresponding author, E-mail: hecate1@mail.ru
A complex process of performance budgeting transition requires restructuring the system of state administration and organization of the budget process, strengthening the autonomy and responsibility of ministries and departments involved in the implementation of government programs.
This paper aims at further development of scientific provisions of performance budgeting in the constituent entities of the Russian Federation, analysis of problems and development prospects.
Improving performance budgeting in the digital economy implies the development of an information infrastructure, namely, an effective system of Internet resources in order to provide citizens with relevant information on the state programs implementation and their efficiency evaluation.
Methodological guidelines for evaluation of performance budgeting efficiency in the RF constituents were developed in the course of this study.
The results of the study could be applied to regional performance budgeting improvement. The findings could also allow government bodies to increase the efficiency of budgeting.
Key words: budget policy / digital economy / digitalization / expenditure planning / program-target method / public finances
© The Authors, published by EDP Sciences, 2019
This is an open access article distributed under the terms of the Creative Commons Attribution License 4.0 (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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