FOREIGN EXPERIENCE IN THE IMPLEMENTATION OF PERFORMANCE-BASED BUDGETING IN THE REGIONS AND MUNICIPALITIES

The article notes that nowadays the analysis and solution of the financing budget expenses problems are priorities not only for the state and municipal governments, but also society in general. It is emphasized that the quality of the organization and planning of the budget expenses directly affects the efficiency of territory development. The most effective way of planning of budget expenses is a performance budgeting, which implies a clear definition of objectives, formation and implementation of a number of actions oriented on achieving these goals. This approach is the basis for effective planning of the local budget’s expenses, as it allows to connect the goals of the main managers of budget funds and resources by running ongoing programs. The analysis of foreign experience of using performance budgeting was done, the practical ways of development of this concept in the regions and municipalities of Russia are described.