Економічний вісник університету (Nov 2019)
Program targeted management of budgetary resources in the mechanism of public development
Abstract
Relevance of the research topic. The development of public relations requires an increase in the effectiveness of budgetary resource management in solving the priority tasks of the country's socio-economic development and obtaining the maximum socially beneficial effect from the use of budgetary funds. Issues of strategic program targeted management of budgetary resources in the mechanism of social development, evaluation of the effectiveness of budgetary expenditures, the introduction of medium-term budget planning are becoming of current importance. Formulation of the problem. The issue of ensuring rational formation, optimal distribution and efficient and effective use of budgetary resources to meet the needs of society require a deepening study of the theoretical and methodological foundations of the program targeted management of budget expenditures in the system of state strategic planning, evaluation of the effectiveness and socio-economic efficiency of budget expenditures and budget activities, medium-term budget planning taking into account the criteria for priority and budget effectiveness. Analysis of recent research and publications. The issues of program targeted management of budgetary resources are devoted to the works of foreign and domestic scientists C. Weiss, E. Vedung, A. Premchand, V. Tanzi, L. Vasyutinskaya, I. Zapatrina, N. Kornienko, L. Lysyak, Y. Ostryshchenko, V. Fedosov, I. Chugunov and others. Selection of unexplored parts of the general problem. The study of program targeted management of budgetary resources in the mechanism of social development is actualized due to the need to effectively address the strategic priorities of the country's development in various spheres of public relations, the use of budget expenditures as an effective tool for regulating economic and socio-demographic processes in the country. Setting the task, the purpose of the study. The task of the study is to reveal the features of the effective functioning of the program targeted management of budgetary expenditures in the system of state strategic planning and forecasting to rationalize the distribution and use of budgetary resources in order to achieve priorities of the budget and socio-economic policy of the state. The purpose of the study is to reveal and improve the theoretical and methodological basics of the program targeted method of managing budgetary resources in the mechanism of public development. Method or methodology for conducting research. The article uses a set of scientific methods and approaches, including dialectical, systemic and structural methods, comparative and factor analysis, methods of scientific abstraction, analysis and synthesis. Presentation of the main material (results of work). The essence of the program targeted method of managing budget resources and the peculiarities of its functioning in the mechanism of public development are revealed; improved provisions for long-term forecasting and medium-term program targeted planning of budget expenditures in the system of state strategic planning and forecasting; developed approaches to assessing the effectiveness and socio-economic efficiency of budget expenditures and budget activities. The field of application of results. The results of the study can be used in the process of formation and implementation of state policy in the field of budget expenditures. Conclusions according to the article. Strategic program targeted management of budgetary resources provides for long-term forecasting of budget expenditures within the framework of the country's socio-economic development strategy, budget strategy, sectoral strategic plans, as well as medium-term program targeted planning of budget expenditures within the framework of a long-term budget expenditures forecast, taking into account the criteria for prioritizing public development and budget effectiveness. A systematic assessment of the effectiveness and socio-economic efficiency of budget expenditures allows you to create an integrated closed-loop budget expenditure management system aimed at ensuring dynamic optimization of the allocation and use of budgetary resources based on the criteria of the expected and achieved level of budgetary expenditures effectiveness in order to minimize budget losses and maximize budget results for all stages of the budget process.
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