FEATURES OF RESULT-ORIENTED BUDGETING
DOI:
https://doi.org/10.60078/2026-vol5-iss1-pp46-50Annotasiya
The article examines the features of results-oriented budgeting, which is one of the current directions of reforming the budget process in the Republic of Uzbekistan. The study analyzes the theoretical foundations of ROB, international experience, the socio-economic significance of its implementation in the conditions of Uzbekistan, as well as emerging problems and ways to solve them. It has been established that the specifics of implementing the ROB system in Uzbekistan are related to factors such as medium-term planning, administrative reforms, reference infrastructure, and personnel training.
Bibliografik manbalar
Decree of the President of the Republic of Uzbekistan dated September 11, 2023 No. UP-158 “On the Strategy “Uzbekistan – 2030”” // National Database of Legislation, 12.09.2023, No. 06/23/158/0694.
Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated 24.08.2020 No. 506 “On Approving the Strategy for Improving the Public Finance Management System of the Republic of Uzbekistan for 2020-2024”. https://lex.uz/docs/496657250
Allen Schick, 2003. “The Performing State: Reflection on an Idea Whose Time Has Come but Whose Implementation Has Not”. OECD Journal on Budgeting, OECD Publishing, vol. 3(2), pages 71-103.
Moynihan, D.P. (2008) The Dynamics of Performance Management: Constructing Information and Reform. Georgetown University Press, Washington DC.
Primova N. Development of the Result-Oriented Budgeting Mechanism in Uzbekistan. // Scientific-Electronic Journal “Green Economy and Development”. 2024 No4.
