The role of program-based budgeting mechanisms in ensuring state financial security

This article provides a theoretical and practical analysis of the role of program-based budgeting mechanisms in ensuring state financial security. The study examines the significance of results-oriented and program-based budgeting within the public finance management system, its role in managing fiscal risks, ensuring the efficient use of budget funds, and strengthening control over public expenditures. Additionally, using the case of Uzbekistan, the article analyzes the legal and regulatory framework for implementing the program-based budgeting system, as well as existing methodological and institutional challenges.

Based on the research findings, scientifically-grounded proposals and recommendations have been developed to improve the target indicators of budget programs, strengthen their link to strategic development goals, enhance the monitoring and evaluation system, and expand the transparency of budget information.