Аннотации:
This article discusses the concept of budget, implementation of budget policy in
Kazakhstan, budget expenditures, budget process in Kazakhstan, the main directions of budgetary policy
and its implementation. On the basis of the Law of the Republic of Kazakhstan on the public budget the
analysis of dynamics of indicators of structure and structure of the budget is carried out. There are stages
of the budget process and documents to it. The content of the concepts of budget programs and the state
budget is revealed. In order to effectively use and manage budget resources, the basics of adopting resultsbased budgeting and the need for adopting programmatic budgeting and programmatic cost classification
were considered. It is important to assess the quality of budget policy implementation on the basis of
indicators of strategic documents.
