Realisation of BOR principles in the budgetary process in the conditions of crisis (on the example of the Astrakhan region)

The article discusses budgeting tools focused on the result, which are implemented into the budgetary process in the Astrakhan region at the second stage of realization of the regional financial reform program. The author presents the implementation mechanisms of BOR principles in the budgetary process of the Astrakhan region and results of their implementation. The mechanisms which allow to raise productivity of budgetary expenses by optimisation of budgetary expenses are considered.

the budgeting focused on result, interbudgetary relations, budgetary process, optimisation of budgetary expenses, productivity of budgetary expenses, state task