摘要：Programmer budgeting, as a method of substantiation, design and plansaccumulation of budgetary resources, is based on a mechanism consisting of goals, objectivesand performance evaluation indicators. In addition, by prioritizing, design and implementationdecisions on the allocation of budgetary resources, performance budgeting becomes aneffective management tool.In terms of concepts, performance-based budgeting (PBB) means a new understanding of theterm "budget". Currently, Moldova is implementing a new concept of public financemanagement system, aimed at strengthening budgetary and fiscal discipline and increasingtransparency in this field, based on the implementation of best international practices.In the context of the current reform are established primary goals that need to be considered indeveloping the accumulation programs of budgetary resources, obligations and responsibilitiesof the central authorities (PCAs) and budgetary institutions to achieve results in connectionwith the allocated resources. In this regard, using the legal framework as a tool for providingopportunities to accumulate sufficient resources to achieve those objectives, public authoritiesmust implement programs based budgeting mechanism.The conceptual framework, as a way of structuring the main components of performancebasedbudgeting provides internal logic of the program. The elements in the lower levelcomponents contribute to achieving higher levels components. Budgetary resources allocatedfor the implementation of programs contribute to achieving the objectives expressed byoutputs and outcomes and objectives to achieve the goals of the program. In conclusion,programmer budgeting requires the need to establish goals, objectives and performanceindicators, identify implemented policies and programs, taking into account the conceptualframework.
