This article examines the methods of budget financing and their specifics. Their mutual similarities and differences are structured. An independent author's approach to them has been formed, as well as the advantages of result-oriented budgeting have been theoretically and legally assessed.

budget policy, budgeting sons, results-oriented budgeting, budget expenditures, budget efficiency.

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Khayriddinov, Sh. B. (2023). Some Fundamental Issues of Efficient Use of Budget Funds in Higher Education Institutions. Research Focus International Scientific Journal, 2(9), 65-68.