Илғор иқтисодиёт ва педагогик технологиялар 2-том 5-нөмір (2025) · 140-148-беттер
APPLICATION OF PROGRAM-TARGETED AND PERFORMANCE-BASED BUDGETING IN OECD COUNTRIES
Naimov, Shokhrukh, Наимов, Шохрух, Naimov, Shohruh
Аңдатпа
This article explores the practices of program-targeted and performance-based budgeting in the countries of the Organization for Economic Co-operation and Development (OECD). It examines the approaches used by various governments to improve the efficiency and transparency of the budgetary process. Particular attention is given to the interconnection between the development of government programs, the system of performance evaluation, and managerial decision-making. The paper analyzes both successful implementation examples and existing limitations of these mechanisms. The study concludes on the importance of adapting international experience in the context of modernizing the budgetary systems of countries with transitional economies.
public financebudget efficiencyperformance managementgovernment programsperformance evaluationbudget reformsinternational experienceпубличные финансыбюджетная эффективностьуправление результатами
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