SUGAROVA I.V.
Ph.D., associate professor, The North Ossetian state university named after Khetagurov K.L., Vladikavkaz

TERRA ECONOMICUS, 2013, Vol. 11 (no. 3.3),

p. 74-78

This article examines the content of the budget planning problems from the standpoint of costs of different approaches in current practice. Relevance of research on the various characteristics of the content of the budget expenditure planning confirmed by several studies. First, it is important justification tasks causing the contents of the budget expenditure planning. Second, the generalization of the principles of planning budget expenditures. Third, applied at different stages of economic development methods. This problem is more actualized due to the need to ensure the effectiveness and efficiency of budget spending at all levels of the budget system of the Russian Federation. The peculiarities of the standard method used, budgeting methods and results-oriented programbudgeting. Results of the study led to the conclusion that the modernization of methods of planning in general contributes to the reliability of the medium-term budget planning, taking into account the priorities of socioeconomic development of the state.

Keywords: The budget; budgeting; planning principles of budgetary expenditures; budget expenditure planning; regulatory method; budgeting; results-oriented; program-budgeting; program budget

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Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606