Ekaterina Kudryashova Budgetary Institutions in the Context of Budget Reform in Russia BUDGETARY INSTITUTIONS IN THE CONTEXT OF BUDGET REFORM IN RUSSIA 347 by Ekaterina Kudryashova (Russian Federation) Author LLM, Associate Professor, Lecturer of the Moscow High School of Social and Economic Sciences. ev_kudryashova@inbox.ru Abstract The article is devoted to the problem of current stage of budgetary reform in Russian Federation – reform of budgetary institutions. <...> The financial crisis has negative influence on the implementation of budgetary institutions initiatives. <...> Keywords budget, budgetary reform, public services, strategic planning and budgeting, result oriented budget allocation 10.17803/2313-5395.2016.2.6.347―357 Volume 2 Оctober 2016 Issue 2(6) www.kulawr.ru 348 KUTAFIN UNIVERSITY LAW REVIEW TABLE OF CONTENTS I. An Overview of the Budget Reform in Russia .348 II. <...> The New Budgetary Institutions in Russia .351 IV. <...> Countries all over the world put a lot of efforts in improving the budget process and, in particular, in improving the public expenditure management systems. <...> The budget reform in Russia is coupled with administrative and municipal reforms and formed the context for the new start of strategic management and planning in the form of a common public management approach in Russia. <...> Like many other jurisdictions a consistent strategic approach in public management that faces a financial crisis gives priority to tactic measures for counter-acting the crisis. <...> Reforming the budgetary system and constructing an effective system of public finance is a complicated and demanding task. <...> The reform of budgetary institutions is sometimes mentioned as the paramount in improving general public sector performance. www.kulawr.ru Volume 2 Оctober 2016 Issue 2(6) Ekaterina Kudryashova Budgetary Institutions in the Context of Budget Reform in Russia 349 This important reform of budgetary institutions is currently in progress in the Russian Federation. <...> The budget reform in the Russian Federation included the following steps: 1. 2001–2004: the reform of inter-budget relations (transfers); 2. 2004–2008: the reform of budgetary process; 3. 2010 – till present: the Reform of the budgetary institutions system (chain). <...> In particular the agenda of the budget reform started with the central issues and the current stage finally covers participants at the lower levels – budgetary institutions. <...> Once all the levels of the budgetary system are <...>