2119828

13117

The article investigates the process of implementation at the municipal level tools of results-based budgeting. The main problems and shortcomings of the modern practice of formation and use of the reports on results and main directions of activity, target programs, registers of services, the standards of quality of services, municipal targets, needs assessment of the municipal services and calculation of costs for municipal services are considered on the example of municipal formations of the Vladimir region. Special attention is paid to assessing the relationship of tools of results-based budgeting between themselves and their integration into the budget process of the municipality.

Анализ внедрения инструментов бюджетирования по результатам на муниципальном уровне (на примере Владимирской области)

74

Studia Iranica

96

96

2013