Innovation science and technologiy 2-jild 3-son (2026)
THE ROLE OF PROGRAM-BASED BUDGETING MECHANISMS IN ENSURING STATE FINANCIAL SECURITY
Abduganiyev, Uchkun
Annotatsiya
This article provides a theoretical and practical analysis of the role of program-based budgeting mechanisms inensuring state financial security. The study examines the significance of results-oriented and program-based budgetingwithin the public finance management system, its role in managing fiscal risks, ensuring the efficient use of budget funds,and strengthening control over public expenditures. Additionally, using the case of Uzbekistan, the article analyzes thelegal and regulatory framework for implementing the program-based budgeting system, as well as existing methodologicaland institutional challenges. Based on the research findings, scientifically-grounded proposals and recommendationshave been developed to improve the target indicators of budget programs, strengthen their link to strategic developmentgoals, enhance the monitoring and evaluation system, and expand the transparency of budget information
program-based budgeting, results-oriented budgeting, public financial security, budget programs, fiscal risks, budget transparency, monitoring and evaluation
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