The main idea of the article is reforming of the public administration system and correct using of the fi-nance. The way of reforming is Programming and Budgeting System, it has a lot of advantages and provides the result. A lot of foreign countries use this system very successfully and this practice can be use in Russia with some correction. The USA is the first country which started to use this system. There are some prob-lems in sphere of using Programming and Budgeting System and it has to solve them because it is very per-spective and useful direction. It is necessary to use different programs of the development and plan costs for them, then it is important to set clear goals and encourage employees for achievement of them.
budgeting, cost optimization, strategic plans-ing, incrementalism, a state program, PPBS, the budget «from scratch», management decisions, problem tree, project management
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