The role of the budgetary decentralization in formation and further improvement of the interbudgetary relations

In the present article questions of the budgetary relations in the context of decentralization of the interbudgetary relations as a result of which there is an implementation of programs of social and economic development of regions (local budgets) in particular, and the states in general are considered. The interbudgetary relations are presented from the point of view of the budgetary administration concerning the specification of non-productive payments of local budgets. The structure of creation of the budgetary system of the Republic of Kazakhstan is also defined and schematically presented. The existing approaches and the main aspects to determination of essence of local budgets are generalized: economic category, the financial plan, main component and methods of management at the level of local governments. The aspect of decentralization concerning delegation of functions and powers of the budgetary process to local budgets is considered that promotes strengthening of the grassroots levels of bodies of a local authority, broadening of powers of akims of rural districts, authorization of administrators of the budgetary programs. The value of the existing budgeting focused on results which serves as the instrument of increase in efficiency of the public expenditures is presented, it defines the final results of expenditure of budgetary funds and indicators as a result of which the objectives of state policy, in particular quality of the rendered services to recipients are achieved.

бюджет, бюджетные отношения, администрирование, бюджет, ориентированный на результат, бюджетный процесс, децентрализация, budget, budgetary relations, administration, budget, focused on result, budgetary process, decentralization, бюджет, бюджеттік қарым-қатынас, әкімшіліктендіру, бюджет, нәтижеге бағытталған, бюджеттік процесс, орталықсыздандыру

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