Implementation of program-objective forming of budgets of the Russian Federation subjects.

Objective: to determine the position of the regional program budgets in the management of public (state and municipal) finance, by understanding of the Russian Federation subjects’ transition to the program budget and their systematization for use in budgeting. Methods: abstract-logical, dialectical, historical, comparative, economical analysis and synthesis. Results: The results of the implementation and evaluation of the targeted programs effectiveness in the Republic of Bashkortostan are reviewed; their composition, structure and funding sources are analyzed, as well as usage of funds and execution of the program indicators. The experience of the program budgets of the Russian Federation subjects is summarized, their shortcomings are discussed. The ways of their overcoming are proposed. Scientific novelty: The role of the regional budget in public finance management is researched. Practical value: The main points and conclusions of the article can be used in scientific and pedagogical activity when considering the program-objective formation of budgets of the Russian Federation subjects.

program-objective budgeting, public legal unity, public finance, state services, program budget, target program, monitoring, subsidy, efficiency indicators, program costs, budget costs

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