The question of the implementation of the model oriented budgeting result at the regional level

This article is devoted to topical issues of implementing the principles of performance-based budgeting in practice the result of regional finances. Studied the main directions of reforming the budget process. We consider the economic content of the model, its adaptation to the characteristics of the budget process of the Republic of Buryatia. The analysis of the program budget of the republic using analytical, comparative methods of scientific knowledge. Revealed the difficulties of implementation of budget planning based on the results and propose measures to improve them.