Methodical Basis of Program-Target Principles of Budget Designing

At the present stage, the general vector of improving the public finance system in the world is the transition to program-focused principles of formation of the state budget. To date, Russia has prepared for a transition to the program budget. It has formed federal regulatory and legal framework and almost finalized state programs of Russian Federation. There has been some experience in the transition to the program budget and accumulated at the regional level. At the same time, a number of methodological problems remain that impede full implementation of program budgeting. The recommendations focus on the most complex issues facing at the present stage of implementation of the program budget format in Russia.