Needs for creation of new forms of ownership for subjects of the Russian Federation, such as small business, it is caused not only development
of the market relations, but also carrying out the actions provided by reform of the budgetary process that is economically
expedient as emergence of a large number of new subjects of managing involves emergence of new workplaces, increase in receipts
in budgets of all levels due to payment of taxes and fees. Development of small business is also necessary for large business as he at
establishment of the coordinated communications with functional activity of subjects of small business takes considerable profit.
Besides, it is necessary to consider that fact that development of sector of small business is a basic and objectively necessary element
of social and economic system of the country, one of transition conditions to full market to the relations, innovative development of
economy. Reform of the budgetary process offers enough prospects for financial support and financial regulation of sector of small
business in subjects of the Russian Federation. It is caused by a significant amount of programs of support within introduction of
program and target methods of planning and financing.
Dmitriy Maksimov, Igor Moshkin The Usage of Program-Target Methods for Small Business Support in the Framework of the Budget Reform // The Russian Academic Journal, Vol. 30, Issue 4, 2015, pp. 0-0