Programmer budgeting, as a method of substantiation, design and plans accumulation of budgetary resources, is based on a mechanism consisting of goals, objectives and performance evaluation indicators. In addition, by prioritizing, design and implementation decisions on the allocation of budgetary resources, performance budgeting becomes an effective management tool. In terms of concepts, performance-based budgeting (PBB) means a new understanding of the term "budget". Currently, Moldova is implementing a new concept of public finance management system, aimed at strengthening budgetary and fiscal discipline and increasing transparency in this field, based on the implementation of best international practices. In the context of the current reform are established primary goals that need to be considered in developing the accumulation programs of budgetary resources, obligations and responsibilities of the central authorities (PCAs) and budgetary institutions to achieve results in connection with the allocated resources. In this regard, using the legal framework as a tool for providing opportunities to accumulate sufficient resources to achieve those objectives, public authorities must implement programs based budgeting mechanism. The conceptual framework, as a way of structuring the main components of performancebased budgeting provides internal logic of the program. The elements in the lower level components contribute to achieving higher levels components. Budgetary resources allocated for the implementation of programs contribute to achieving the objectives expressed by outputs and outcomes and objectives to achieve the goals of the program. In conclusion, programmer budgeting requires the need to establish goals, objectives and performance indicators, identify implemented policies and programs, taking into account the conceptual framework.