Gender approach to budget expenditures' planning

The article focuses on a topical problem of realization the tender approach to budget planning in the modern Russia. The tender-oriented budget is the most significant instrument of overcoming imbalance that is the growth of stable economic condition and development of human capital. Having based on researches of the tender budgeting foreign experiment, the tender-oriented budget's forms and the tender classification of budgetary charges throughout the world, the author has discovered the primary tasks providing with successful realization of the tender approach in Russia.