ADOPTING PROGRAM-TARGET METHOD: PROBLEMS AND PROSPECTS
The article deals with theoretical and methodological bases use software and (PPB) budgeting at the local level. This precise definition of program-target method. Determined the legal conditions PPB implementation at the local budgets. It is noted that the reform of local budgets was due to the development of theoretical and methodological foundations of program-target method of planning expenditures of local budgets in the medium term, and introduction experiment with introducing elements of program budgeting preparation and execution of local budgets in some regions. Defined pilot regions where the first experiment used the introduction of program budgeting. Considered and analyzed stages of implementation of program budgeting, are painted in detail in the main approaches to the introduction of program budgeting preparation and execution of local budgets.The article described the conditions required for the implementation of program budgeting. Problems PPB implementation and arrangements for its effective application. Despite all the difficulties the program target method indicated that it allows to accurately track what is the budget spent and whether it achieved the goal.
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Keywords: local budgets, regional budgets, program-target method of budgeting (PPB), medium-term planning, budget program performance indicators. |
MACROECONOMICS
Parkheta Lyudmila
post-graduate student of the department of insurance SHEI «Kyiv National Economic University named after Vadym Hetman»
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