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Article

Программная классификация расходов федерального бюджета

Берездивина Е. В.

The article deals with the correlation of the current classification of the budgets costs with the task to pass to the program structure of the Federal budget costs; analysis of the composition of the costs codes of some state programs and program projects. The author has considered the components of the costs codes of the budgets, showed ways of correcting the definition principles of both a number of sections, subdivisions, target costs and of the principals of the budget means. The article makes proposals of the budget costs classification to be reorganized, so that the program costs structure be eflected.