Features of modernization of system of budgetary planning in Republic of Kazakhstan

The effectiveness of state budget expenditures characterizes the quality and efficiency of public administration and is one of the key conditions for social welfare, economic development of the state. Modernization of the budget process is an important part of policies to improve national competitiveness and international stability. One of the primary activities for the fiscal reform is to increase the efficiency of budgetary expenditures, improve budget planning in order to provide greater autonomy to the administrators of budgetary programs and enhancing their accountability for achieving outcomes. The concept of introducing a system of state planning, results-oriented (2007) which was based on the principles of change in the budget planning, only partially created the prerequisites for improving the efficiency of budgetary expenditures. Procedures for demonstrating the amount of appropriations requested in terms of goals and socio-economic results do not actually become the main decision-making on spending. [...]Biudžeto formavimo proceso modernizavimas yra svarbiausia valstybės konkurencingumo didinimo ir tarpatautinio stabilumo politikos sudedamoji dalis. Vienas iš pirnmaeilių uždavinių vykdant biudžeto reformą yra biudžeto išlaidų efektyvumo didinimas, biudžetinio planavimo tobulinimas siekiant suteikti didesnį savarankiškumą biudžetinių programų administratoriams ir sustiprinti jų atsakomybę siekiant galutinių tikslų. Straipsnyje analizuojami aktualūs biudžeto proceso reformavimo ir valstybės finansų valdymo efektyvumo didinimo klausimai