Development of criteria of efficiency for the budgeting systems oriented to result in autonomous educational institutions of higher education

In this article there are provided special criteria of efficiency of the institution of higher education for development a budgeting system, oriented to result based on the example of Immanuel Kant Baltic federal university. Article is prepared for heads and specialists of financial and economic departments in the universities of higher education, teachers and graduate students in economy and finance, and also for all interested persons.