Improving the efficiency of local budget management

 The article examines the socio-economic transformations that began after the independence of Kazakhstan, which prompted the reform of the existing financial system. The formation of its own and effective budget system has become the main task on the path of the country’s development in a market economy. At the same time, the role of the budget system in market conditions, as one of the main tools, in limited conditions of influence on economic processes, has significantly increased. The main task was the formation of a three-level budget system: republican, local regional and local city (district). The Budget Code of the Republic of Kazakhstan and the Law ‘‘On Local Public Administration and Self-Government in the Republic of Kazakhstan’’ adopted in this regard marked the beginning of the Kazakh model of forming their own budgets by local executive bodies. However, the legislation in the field of the budget system does not stop changing. Modernization in the system of public administration, industrial and technological competition, economic integration of states with common borders and interests, as well as many internal problems require changes from local authorities and compliance with current realities. The purpose of  the study is to develop proposals for improving the efficiency of local budget management. Improving the efficiency of local budget management determines the practical significance of the issue under consideration. 

1. Isataev K.B. (2014) Voprosy jeffektivnosti i rezul'tativnosti bjudzhetnyh rashodov // Vestnik universiteta «Turan». No. 14 (574), pp. 35–41.

2. Zejnel'gabdin A.B. (2008) Finansovaja sistema Kazahstana: stanovlenie i razvitie / Monografija. – Astana: Izd. KazJeUFiMT, pp. 226.

3. Koncepcija razgranichenija polnomochij mezhdu urovnjami gosudarstvennogo upravlenija i sovershenstvovanija mezhbjudzhetnyh otnoshenij, odobrennaja Postanovleniem Pravitel'stva RK ot 10.02.2003 g. No. 147.

4. Omirbaev S.M. (2007) Bjudzhetnaja sistema RK. Uchebnik. – Astana, pp. 487.

5. Bjudzhetnaja sistem a Rossii / pod red. prof. G.B. Poljaka – M.: JuNITI – DANA, 1999. – pp. 550.

6. Il'jasov K.K., Isahova P.B. (2003) Rashody gosudarstvennogo bjudzheta: uchebnoe posobie. – Almaty: Jekonomika.

7. Adambekova A.A. (2011) Gosudarstvennyj bjudzhet [Tekst] / Omirbaev S.M., Intykbaev S.Zh., Adambekova A.A., Parmanova R.S. – Almaty: TOO RPIK «Dәuіr», pp. 343–354.

8. Utibaev B.S., Zhunusova R.M., Satkalieva V.A. (2006) Gosudarstvennyj bjudzhet: Uchebnik / Pod obshh. red. k.je.n., docent Utibaeva B.S. – Almaty: Jekonomika, pp. 412.

9. Afanas'ev M.P., Alehin B.I. (2010) Programmnyj bjudzhet: celi, klassifikacija i principy postroenija // Finansovyj zhurnal Akademii bjudzheta i Kaznachejstva. No. 3, pp. 5–18.

10. Prikaz ministra nacional'noj jekonomiki RK ot 30.12.2014g. № 195 «Ob utverzhdenii pravil razrabotki i utverzhdenija (pereutverzhdenija) bjudzhetnyh programm (podprogramm) i trebovanij k ih soderzhaniju».

11. Bjudzhetnaja politika RK. Jelektronnyj istochnik // URL: https://egov.kz/ (data obrashhenija: 07.10.2020)

12. Aktual'nye voprosy reformirovanija bjudzhetnogo processa v RK. AO «Institut jekonomicheskih issledovanij» MJeBP RK. Jelektronnyj istochnik // URL: http://refleader.ru/jgeotrmerujgmer.html (data obrashhenija: 07.10.2020)

13. Nacional'naja bjudzhetnaja set' Kazahstana. Akademija gosudarstvennogo upravlenija pri Prezidente RK // URL: http://budget.kz/ (data obrashhenija: 07.10.2020)

14. Ivanov E.V. (2012) Zarubezhnyj opyt upravlenija rashodami bjudzheta i vozmozhnost' ego primenenija v Rossii v celjah povyshenija jeffektivnosti ispol'zovanija bjudzhetnyh sredstv // Vestnik Omskogo universiteta. No. 3, pp. 342–346. // URL: https://elibrary.ru/item.asp?id=26124350 (data obrashhenija: 11.10.2020)

15. Bel'skaja E.V. (2010) Gosudarstvennye programmy kak instrument povyshenija jeffektivnosti bjudzhetnyh rashodov / E.V. Bel'skaja // Zadachi povyshenija jeffektivnosti bjudzhetnyh rashodov i puti ih realizacii: materialy konferencii, M.

16. Moldagaipov R., Zhakenova A. Rol' subsidii v vypolnenii gosudarstvennyh funkcij realizacii social'no znachimyh zadach razvitija.

17. Poslanie Prezidenta strany N.N. Nazarbaeva narodu Kazahstana ot 6 fevralja 2008 goda «Rost blagosostojanija grazhdan Kazahstana – glavnaja cel' gosudarstvennoj politiki». // URL: https://www.zakon.kz/ (data obrashhenija: 29.11.2020)

18. Ukaz Prezidenta RK ‘‘O Sisteme ezhegodnoj ocenki jeffektivnosti dejatel'nosti central'nyh gosudarstvennyh i mestnyh ispolnitel'nyh organov oblastej, gorodov respublikanskogo znachenija, stolicy’’ // URL: https://online.zakon.kz/ (data obrashhenija: 29.11.2020)

19. Bjudzhetnyj kodeks RK. // URL: https://online.zakon.kz/ (data obrashhenija: 29.11.2020)

20. Kurmanalieva A.A. (2015) Problemy finansirovanija rashodov gosudarstvennogo uchrezhdenija i puti ih reshenija [Tekst] A.A. Kurmanalieva. – Pavlodar: Vestnik Innovacionnogo Evrazijskogo universiteta. No. 2, pp. 16–19. – ISN 1729-53GX.

21. Schetnyj komitet Kazahstana vyskazal zamechanija po ispolneniju bjudzheta [Jelektronnyj resurs]. – Astana: Informacionnoe agentstvo «Regium», 2017. URL: http://regnum.ru/news/2276691.html (data obrashhenija: 28.11.2020).

22. Mishaeva E.A. (2013) Analiz faktorov, vlijajushhih na jeffektivnost' gosudarstvennogo finansovogo kontrolja za rashodami bjudzheta na realizaciju celevyh programm // Vestnik finansovogo universiteta. No. 4, pp. 120–130.

23. Koncepcija sovershenstvovanija sistemy gosudarstvennogo planirovanija, orientirovannogo na rezul'taty, utverzhdennaja Ukazom Prezidenta RK ot 28.08.2013g. No. 625.

24. Minaeva E.A. (2014) Ocenka jeffektivnosti gosudarstvennogo finansovogo kontrolja za rashodami federal'nogo bjudzheta za realizaciej celevyh programm // Finansovaja analitika: problemy i reshenija. No. 30(216), pp. 56–63.