ПЕРСПЕКТИВНЫЙ ЗАРУБЕЖНЫЙ ОПЫТ УПРАВЛЕНИЯ ГОСУДАРСТВЕННЫМИ ФИНАНСАМИ

Аннотация

The article focuses on the importance of public finance in a market economy, reflects the essence of the reforms carried out by the government of developed foreign countries in the field of improving the efficiency of public finance management at the current stage of the economy, analyzes the results of the rating conducted by international financial organizations in the field of openness of budget indicators. The analysis showed that the promising foreign experience in public finance management is the active introduction of results-based budgeting, the development of a model for evaluating the effectiveness of public finance management, the formation of fiscal rules, improving budget planning, increasing budget transparency, etc. Keywords: public finance, budget transparency, results-based budget, medium-term budget planning, social justice, government-guaranteed services, economic growth, sustainable economic development, fiscal rules.