Korniyenko N. Program - oriented method as the instrument of budget expenditures planning

The structural and functional model of planning and execution of expenditure part of the budget by program-target method which is based on the integration of long-term socio-economic development goals and challenges of the country in the process of budget expenditures planning is suggested. The methodological foundations of monitoring execution and evaluation of the effectiveness of state budget programs on the basis of criteria for measuring performance objectives degree using the proposed indicator of effect are developed. The experience in planning budget expenditures by target-oriented methord in developed and transitional economies country is generalized and systematized. The approaches to economic substence of program-target method as an effective instrument of budget expenditures planning in the budget management system, provisions to determine the peculiarities of the target-oriented methord formation budgetary mechanism in the national expenditure planning system of the state budget are developed. Provisions on institutional foundations of program-target method of budget planning, methodical approaches to budget programs forming, the list of performance indicators, drafting of passports and budget requests, methodological basis of medium-term expenditure budget planning and strategic planning of chief manager of budget means activity are improved.