Бюджетирование ориентированное на результат в области науки и инновации.
1 The principle of performance budgeting
1.1 Definition of performance budgeting
1.2 Inherent Weaknesses and Limitations
1.3 Comparative analysis of performance budgeting and item-to-item budgeting
2 Performance budgeting implementation in science and innovation sphere in Russia
2.1 Performance budgeting: implementation problems and prospects in Russia
2.1 The organization of budgeting process in science sphere
2.2 Formation of the purposes performance budgeting in sphere of science and innovations
1.Barmin D.A. Actuality of performance budget orientation in Russian Federation //Acounting in budget and non commerciaol organizations, 2007.-, N 22
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3.Kasakov V.V. Performance budgeting: problems and prospective in Russia//Economy science, 2006
4.Makashina O.V. Performance budgeting//Vestnik IGEU,2008.-№1
5.Malinovskaya O.V., Skobeleva I.P. Performance budgeting: world and Russoan context//Finance and crediting, 2011.- № 33 (465)
6.Performance budgeting: Its rise and fall// MPRA Paper. -N. 9415, 2011
7.Robinson M., Brumby J. Does Performance Budgeting Work?// International Monetary Fund, 2005
It constitutes, in fact, a critique of the whole venture of managing-forresults.One point emphasized is that, because of uncertainty amongst other factors, it is not always possible in the public sector to clearly specify intended outcomes and their relationship with outputs and activities. Another, more central, point is that performance measures are inherently imperfect, and that targets and “price” incentives which are linked to imperfect performance measures can potentially lead to significant adverse behavioral distortions. Thus, for example, because output measures tend not to capture the quality dimension—and are not intended to capture outcomes—a focus upon outputs in performance budgeting and management may lead to the erosion of quality and outcomes.More generally, when the outp
Показать всеut is difficult to measure, as is true in most government bureaucracies installation of specific goals may focus effort but may send the bureaucrats marching in the wrong direction. This is an argument which appears to have considerable basis not only in the academic literature (whether from public administration or from organizational economics), but also to reflect the lessons of history. A favorite theme of this school of critics is references to the Soviet central planning experience, which abounds with delightfully amusing stories about the dysfunctional ways in which planning targets were filled. Another, related concern, is that to link funding and, more specifically, financial incentives— at either the agency or individual level—directly to imperfect performance measures can be expected to “crowd out” the ethical/altruistic motivations which are felt by some to be crucial to good public sector performance. These critiques in turn raise further important issues. Both the critics and the proponents of contemporary forms of performance budgeting assume that individual public officials will be motivated to score well on measures and targets. However, performance budgeting models rarely make clear just how it is that performance budgeting is supposed to impact upon the work motivation of individuals. Although, as pointed out above, some (certainly not all) contemporary versions of performance budgeting emphasize the notion of funding “rewards” for good agency performance, even then it is not made clear how or whether these agencylevel funding rewards are supposed to motivate individuals to perform better. If the answer is through a formal link between individual performance pay and performance budgeting, then the need to adequately address concerns about behavioral distortions and the possible crowding out of “intrinsic” motivation obviously becomes particularly compelling. 1.3 Comparative analysis of performance budgeting and item-to-item budgeting Expenses of all divisions of regional and municipal administrations should be divided on activity types directed on the decision of state problems for budget formation on a PB basis. The program is developed for each type of activity. The program should contain the description of the purposes and problems, the resources necessary for their achievement, and also productivity indicators of performance of the program and procedures of measurement of these indicators. Budgetary orders at the budgeting are made in purposes and programs focused on result.Budget project which the region or municipality administration brings in a representative PB differs from a item-by-item method. Its first part contains statement of priorities, the purposes and problems, the description of expected results, a substantiation of target values of results indicators which should be reached in different sectors by different ministries and departments. The structure of aggregated expenses is resulted in the second part of the budget.PB concept changes character of responsibility of branch divisions of controls. It is made responsible, first of all, achievement of the planned results. Responsibility increase should be accompanied by independence increase in an expenditure of financial assets. Managers of budgetary funds and budget holder receive the big freedom in use of means within the limits of carried out programs for increase of programs efficiency, i.e. for maximization of results concerning expenses, or minimization of expenses concerning results. Managers of budgetary funds have powers on partial redistribution of resources between programs, and also the right within the limits of the established limits to use the saved means next budgetary year. This is expanded possibilities of an effective utilization of budgetary resources.The monitoring system behind budget execution in PB also changes. Control over target use of means is actually cancelled. Control over conformity of the reached results to the established purposes should come instead of it. This control should become quantitative and strict. Control over target use of budgetary funds is carried out in the relation of highly aggregated expenses.The PB concept means the maximum maintenance of an openness and availability of the budgetary information allowing all interested persons to judge about effective spending tax money, effective work of authorities.The basic differences of traditional budgeting based on item-by-item method s put, are presented to tab. 2.Table 2. The comparative characteristic of model of item-by-item budgeting method and performance budgeting model Item-to item budgetingPerformance budgetingDistribution of financial assetsBy kinds of expenses according to functional, , economic classifications budgetary expenses ("payment", «purchase of materials», etc.)Under programs or strategic targets, that provide achievement of the certain end resultsPlanning principleThe main thing is substantiation of requirement for the resources, expected results of activity aren't proved. Account requirements are established, as a rule, by indexation of size of expenses of the previous periodThe substantiation of priorities and expected results is initial. Budgetary expenses correspond with indicators of results through indicators of resources and the actions necessary for achievement of resultsPlanning horizon1 year usually3 years usuallyFreedom in use of limits of assignmentsReceived financing is divided into target limits, each of which has accurately a definite purpose. Redistribution of means between articles and sections isn't supposed or is extremely complicated. The rests of means on the budgetary account are liquidated in the end of the yearLong-term limits of assignments are established. Redistribution of means between items of expenses is allowed. It is possible to carrying over of unused means for the next year and partial use of assignments of the next year during the current year Control over budget executionThe external control which is carried out by higher or specialized departments prevailsThe basic attention is given to control over execution of items of expenditure of the budgetThe bottom levels of management are more responsible for decision-making. Monitoring of activity and the subsequent external financial audit is conducted not so much expenditure of budgetary funds, how many achievement of objects in view and problemsiIs supervisedOrganizational structureThe organizational structure of official body, as a rule, is formed by a functional principle. Organizational division of establishment into departments and divisions is based, more likely, on they execute what functions, thanon over results and products of their activityThe organizational structure of establishments should be guided by results of activity of establishment. Operative divisions and departments in establishments should be responsible for concrete results of the work, i.e. for the goods and the services given by given establishment. Expenses for auxiliary functions (work of a management, accounts department, legal support, etc.), as a rule, are distributed between operations sections and divisionsResponsibility of employees Low level of responsibility delegation Separate employees at various levels have few possibilities independently to do that, in their opinion, can raise efficiency of an expenditure of budgetary fundsHigh level of decentralization and delegation of powers. After the organization has defined the major priorities, has formulated answering purpose and has allocated for them the financial resources, separate divisions in the organization should to allow define how these purposes can be reached in the best way. Separate employees should have more possibilities to influence a choice of means and work methods.The basic attention is given to achievement of final (social) results (outcomes). One of ways of increase of responsibility of heads of establishments for efficiency of use of the received means – the conclusion of contracts, contracts (including, individual) with a management of establishments. Target values of indicators of activity of this or that establishment which their heads are obliged to reach at certain level of financing can be specified. Degree of execution of the budget is estimated on the basis of the data of monitoring of indicators of productivity, the conclusions of the external independent auditor companies etcBudget is formed proceeding on purposes and planned results of a state policy within the limits of the "results management" concept. Expenses have an accurate binding to functions, programs, services, activity types; the basic attention is given to a substantiation of the end results within the limits of budgetary programs from the point of view of economic efficiency of their achievement and the social importance. Independence and responsibility of managers of budgetary funds extends: there are established intermediate term passing limits of assignments with their annual updating, possibility of an operational administration (redistributions between articles of budgetary classification and the periods of expenses), it is limited only a total sum of assignments (the global budget) on certain functions and types of activity, it is not required preliminary acknowledgement of expenses within the limits of the established limits of assignments. The priority is given to anticipatory internal control, and responsibility for decision-making is delegated on the bottom levels. Monitoring and the subsequent external audit of the finance and results of activity are carried out. The activity estimation is conducted by the reached results according to the plans, the saved means (or their part) can be used at the discretion of the manager of budgetary funds. .2 Performance budgeting implementation in science and innovation sphere in Russia2.1 Performance budgeting: implementation problems and prospects in RussiaIntroduction of system of performance budgeting has 3 problems in Russia.The first is motivation of people. How to motivate state and municipal serving to aspire to high quality of results of the activity at simultaneous economy of budgetary funds? Though the person is compelled to operate within the limits of the certain restrictions imposed by the legislation and developed social and economic relations. Nevertheless it is guided first of all by own interests. It does not matter how rigid and absolute control is how refined and thought over scheme of a state system and distribution of the budgetary funds is, whatever extensive the legislation was, own interests will be on the first place. If there are not realized adequate mechanisms of motivation expectations in PB frameworks then it is doubtful the effectiveness of this tool for improvement of quality of the state services and economy of budgetary funds. A spectrum of the questions connected with motivation of employees, is key for the motivation and it defines how those or other decisions will be realized in a reality. It is necessary to pay attention to the following:Importance of granting powers and corresponding possibilities to municipal unions and concrete people on places (with maintenance of conformity of their responsibility to powers) in PB frameworks; importance of equation of resources and obligations; importance of stability of "game rules" in system of the government and constructive interaction of various levels of the power;Importance of improvement of municipal union position and its population in case of the economy reached today (for example, possibility to use these means for the decision of any additional problems today or to keep them for the future investments in the particular territory); importance of an involvement of all people in the decision of local problems and an accomplishment of municipal unions, at last; importance of independence of municipal unions in searching ways of the decision of municipal problems and possibilities of attraction of means of budgets to other levels according to uniform for all the conventional order.Application performance budgeting in sphere of a science and innovations in the Russian Federation have following problems.First of all, performance budgeting should induce people to search for reserves and objects of perfection in own activity, allowing to save budgetary funds, to reach in the best way concrete socially-significant results and, thereby, own efforts to raise quality of life of the population in the particular territory.The second problem is realization of the administrative cycle consisting in logically consecutive steps. The PB key idea is not simply to plan, not simply to analyze budget execution, and to see behind the revealed deviations that it is possible to improve.The third problem is an information support of administrative decisions. Firstly it should be considered interaction of various levels of the power, delegation of powers and all spectrums of administrative decisions, but this problem is impracticable in limited volume.Municipal unions can use means in different ways. It is necessary to analyze that expenditure which arises in municipal union for a well-founded expenditure of budgetary funds and regular pressure upon level of consumed resources. It is not so important, organizational structure that we have and where this or that person is situated (in what department) as well as to whom he submits. It is important how these people are connected. The description of processes is the description of interactions through those structural divisions which are in municipal union.In spite of the fact that municipal unions now are in very difficult conditions, and still it much should be legalized, so each of them could carry out management functions, today they can already be engaged in the analysis of processes and eradication of losses. Displacement of accents in understanding of the nature of expenses reveals requirement of gathering of the primary information on expenditure of resources for a cut of processes. Therefore process representation influences upon the account organization, and on the planning organization, and on managerial process (methodology АВС, АВВ, АВМ takes root). The PB should become many-sided mechanism of improvement of quality of budgetary services at simultaneous economy of budgetary funds at which accents are displaced: from an expenditure of public funds (budget execution) on realization of the state functions. It is necessary to establish objects, purpose and define the way of their achievement, demanded resources. It is important, municipal union accurately understood the volume of means they can dispose not only at a present situation, but also on long prospect. It is necessary to cultivate internal responsibility that there was no necessity of external control (as the operation which are not adding value to the consumer (the population) – key interested party). 2.1 The organization of budgeting process in science sphereBudgetary financing still remains the basic source of financing of this sphere. Budgetary funds are prevailing in structure of internal expenses for a science; moreover, the share of budgetary financing not only wasn't reduced for last five years, and opposite, it has increased till 60 %. The situation with innovations becomes complicated also because of the crisis phenomena in economy, struggle is including by reduction of budgetary expenses. The tendency of increase was outlined in a share of budgetary appropriations in structure of innovative financing sources at the simultaneous requirement from power structures about increase in a share of the means put in investment process by business structures last years. As representatives of the power declare, innovative development is a sphere of responsibility of all ministries and departments, the regional authorities, business, scientific and expert community without exception.Process of formation of strategic targets system and tactical problems of activity of Rosnauki is defined by a number of the essential moments. Скрыть
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