Облік і фінанси (Jun 2021)
Formation of the Financial Support Mechanism for Public Transport Enterprises
Abstract
Features of state and regional management of financial flows in the transport industry significantly affect on all elements of the financial support mechanism for public transport enterprises (forms, types, tools, sources of financial resources). The purpose of the article is to determine the elemental composition of the financial support mechanism for public transport enterprises, to study the features of the formation of its structure, to characterize the advantages and disadvantages of possible sources of financing in this area in the context of limited attraction of budgetary resources. As a result of the study, the elemental composition was clarified and a model of the financial support mechanism for public transport enterprises (form of financing, method of financing, type of financing, financing instruments) was built, taking into account the specifics of the transport industry. It was substantiated that the financial support mechanism for public transport enterprises should be understood as a system of financial relations, implemented through a set of forms, methods and tools of influence on the financial and economic activities of public transport enterprises in order to effectively form, distribute and use financial resources and perform a socially important function of ensuring transportation passengers. The advantages and disadvantages of sources of financial support for public transport enterprises were determined. The expediency of using alternative sources of financial resources was substantiated, in particular, local government bonds and concessions within the framework of public-private partnership. The advantages of the introduction of local government bonds at various levels of government were determined.
Keywords
