INOVACIJE U SISTEMU FINANSIJSKOG UPRAVLjANjA U RUSKOJ FEDERACIJI

Abstract

This paper will analyze the structure and performance of the financial planning system in post-soviet Russia, especially in light of the efforts of financial managers to model the country's budget system on a modern basis through numerous reforms. Bearing in mind the systemic inflexibility of the bureaucratic apparatus inherited from the period of the Soviet Union, the attempts of Russian reformers to refine the classic system of budget planning with the idea of budgeting according to performance, at first seemed unrealistically ambitious. In the paper, the author will analyze the environmental characteristics in which the reforms of the budget system of the Russian Federation were carried out, the content of the basic ideas that the reformers tried to implement, as well as the problems they encountered along the way.