Scientific Journal of KubSAU

In this article we have considered the questions of increasing the efficiency of budgeted expenditures in the boundaries of formation of the regional budget strategy. The process of reforming of government’s budget system is vectored to introduction of the new forms of budget costs’ management and increasing its effectiveness. The main budget innovations are: state and municipal assignment, budgeting, focused on result, program-targeted budgeting. The proposed classification of budget expenditures allows us to determine its strategic focus. The analysis of the dynamics of budget and social and economic indicators shows the absence of the needed impact of budget expenditures to people’s quality of life. In this regard, the strategic ways of increasing the efficiency of budget expenditures are suggested