Benchmarking analysis of concepts of budget process organization


  • Zh. S. Saxenbayeva


the budget process, the organization of the budget process, budget focused on result, the stages of the budget process, budgetary expenditures management.


Budget in the system of political and economic structure of the country received significant role in the economic and social development of the state policy. With the help of the state budget provide for the redistribution of national income and thus changes the structure of social production, the impact on social transformation. Effective management of the budget is one of the conditions for strengthening the state, improve the welfare of citizens. Over the last decades in developed countries, and more recently in countries with economic system in transition use a strategic approach to budgeting based on the order of the state (regional) policy. At the heart of this approach lies strategic plan of the development for the country/region, including the priority areas of funding, which are determined based on the characteristics of the country/region in the past and set goals to achieve certain milestones in the future. Concept of budget based on result increases the probability of the desired strategic objectives, as it is based on the developed strategy of socio-economic development of the country / region, and serves as an instrument for its implementation.