CURRENT APPROACHES AND NEW RESEARCH IN
MODERN SCIENCES
International scientific-online conference
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THE PERSPECTIVE OF INTRODUCING A PROGRAMMATIC
BUDGETING SYSTEM IN THE FIELDS OF HEALTH CARE AND
EDUCATION IN THE REPUBLIC OF UZBEKISTAN
Khushmuratov Zoyir Bektemirovich
Chief specialist of the State Budget Policy Department of the Ministry of
Economy and Finance, independent researcher of the Bank Finance Academy
Z_Xushmurotov@mail.ru
https://doi.org/10.5281/zenodo.11505612
Financial-credit, budget and tax policies are conducted in the context of
economic diversification, transformational economic relations, the specific social
orientation of the transition to the market economy and the gradual
implementation of reforms are chosen. Therefore, the implementation of
fundamental economic reforms related to the formation of market relations in
our country requires the improvement of the directions of the state financial-
budget and tax policy.
Programme budgeting is one of such tasks, which creates opportunities for
positive solutions to issues such as increasing the efficiency of state budget
execution, achieving results of budget expenditures, further improving social
protection of the population, improving budget relations in the stability of the
country and ensuring their stability.
Program budgeting is a method of budget formation, and the budget
formation process is based on the programs implemented within the budget.
The program is a set of actions (measures) aimed at achieving specific results.
Program-based budgeting requires the inclusion of program-related information
in addition to detailed financial information.
The main goal of introducing programme budgeting is to increase the
efficiency of public finance management. Increasing the efficiency of public
spending requires further expansion of the scope of scientific research directly
related to the improvement of the efficiency of public services.
The introduction of the software budgeting system, which is the most
modern instrument, helps all participants of the budget process to join the
process of making budget decisions and monitoring its implementation.
The goals, tasks and functions of the state, which is the main element of the
political system of society, are revealed through the development and
implementation of state policy.
Introducing a new "result-oriented budget" system of forming the annual
budget in our republic is one of the important goals of the "2020-2024 strategy
CURRENT APPROACHES AND NEW RESEARCH IN
MODERN SCIENCES
International scientific-online conference
14
for improving the public finance management system of the Republic of
Uzbekistan".
Today, developed and developing countries need to introduce a
programmatic budgeting system from the planned budget process in order to
improve the efficiency of work on the development of the budget project and its
implementation.
Programmatic budgeting is one of the performance-based budgeting
models. Performance budgeting aims to increase the effectiveness and efficiency
of public spending by linking the funding of public sector organizations to the
results they achieve. The most basic form of performance-based budgeting is the
form in which performance information is systematically used in the
preparation of the general state budget.
By introducing a system of programmatic budgeting to the healthcare and
education sectors, the efficiency and effectiveness of those allocated to this area
will be increased, and a mechanism for evaluating their effectiveness will be
created.
By introducing the software budgeting system in the health and
education sectors, the accountability to the Parliament will be increased in these
directions. The introduction of the software budgeting system, which is the most
modern instrument, is to involve all participants in the budget process in the
process of making budget decisions and controlling its implementation.
According to Decree No. PF-158 dated September 11, 2023 on the "Uzbekistan -
2030" strategy, the introduction of the "Result-oriented budgeting" system is
established. Today, developed and developing countries need to introduce a
programmatic budgeting system from the planned budget process in order to
improve the efficiency of work on the development of the budget project and its
implementation..
Suggestions for improving the programmatic budgeting system:
Strengthening the relationship between the strategic planning system and the
budget planning, including revising the stages of the budget process as possible
and harmonizing it with the beginning of the development of strategic plans;
Introduction of programmatic budgeting principles into the budget
legislation (amendments to the Budget Code and other relevant documents);
Control of the effectiveness of the use of budget funds making, creating a
base of indicators and their monitoring set up a mechanism
.
References:
1. Decision No. 4 of the Cabinet of Ministers of the Republic of Uzbekistan "On
the approval of the regulation on the procedure for developing, monitoring and
evaluating the effectiveness of budget programs of allocators of budget funds in
CURRENT APPROACHES AND NEW RESEARCH IN
MODERN SCIENCES
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the implementation of the program budgeting system in the Republic of
Uzbekistan"
2. Program Classification for Performance-Based Budgeting: How to Structure
Budgets
to
Enable
the
Use
of
Evidence,
https://ieg.worldbankgroup.org/sites/default/files/Data/reports/performance
_based_budgeting_bb.pdf
3. I.A. Azizova Result-oriented budgeting. Tashkent - 2010.
4. G. Akhmedova "Efficiency-oriented budgeting is an important branch of
medium-term planning"// Finance. 2010 year. Pages 26-29
5.A.Islamkulov "Improving the budget process by switching to the efficiency-
oriented budgeting system"// Finance. 2010 year. Pages 4-12
6. I.V. Starodubrov “Result-oriented budgeting at the regional and municipal
levels: approaches and recommendations”, 2008. Pp. 9-26
