Introduction of the program-target method in the budgetary process in the Russian Federation

Nowadays the Russian Federation budgetary policy is directed on introduction of a program budget for the purpose of increasing the efficiency of the budgetary expenses. Transition to the program budget is dictated by the global economic integration which has an effect on the social and economic development of Russia under the influence of development priorities of foreign countries. In these conditions of special relevance is research of application of the program-target method in the budgetary process in the Russian Federation. In this article the stages of introduction, the conditions of application of the program-target method are considered. The essence and advantages of the method are revealed. The essence of the program-target method consists in selection of main objectives of social, economic, scientific and technical development, development of interconnected actions for their achievement in the planned terms at the balanced providing with resources and effective development of production. This method does not simply predict future conditions of the system, but also allows making specific programs of achievement of desirable results. That is why; it is possible to speak about the "activity" of the program-target method in connection with its ability not only to observe a situation, but also to influence its consequences. The program-target method provides a direct interconnection between distribution of resources and achievement of the objectives of the social and economic policy. It also promotes observance of a uniform approach to the rational use of budgetary funds for the solution of the most acute problems. The method is an instrument of alignment of the economic situation of certain territories and branches. The program format of the budget allows answering the main question - on what and why the budgetary funds are spent, what aims are pursued at distribution of these means. Also the article lists the principles of the program-target method of the budgetary policy which are the basis for correct planning, execution and control of execution of programs and the budget. The main problems of full realization of the program-target method in the Russian Federation are analyzed. In Russia strategic planning is poorly coordinated with budget planning, and as a result not all program documents find reflection in the budget; structure and dynamics of expenses are poorly coordinated with the purposes of the state policy. In the article the system of the state strategic planning in the Russian Federation is considered. The system consists of a number of documents of the state strategic planning for formation of the program budget.

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