Механізм державного регулювання бюджетних витрат шляхом впровадження програмно-цільового методу

English

The mechanism of state regulation of budget expenditures by introducing a program-targeted method of planning financial expenditures

Abstract. The general articulation of the issue and its connection with the important research and practice tasks. Given the rapid and steady growth of state budget expenditures, which is now observed not only in Ukraine but also in many countries around the world, the issue of improving the efficiency of budget expenditures is becoming increasingly important. Increasing the efficiency of the budget system, which should be based primarily on ensuring targeted, efficient use of budget funds through methods of improving organizational and legal mechanisms for expenditure management, as well as the introduction of effective control of budget expenditures, and should be a priority of state budget policy in medium term. The analysis of the recent publications regarding the issues this article deals with; identification of parts of the general problem that have not been previously addressed. Problems of formation and introduction of effective mechanisms of state regulation of the budget sphere are analyzed in the works of V.M. Heitz, OI Amosha, N.I. Dorosha, M.O. Yershova, IB Stefanyuk, I. Chugunov, IV Zapatrina, O. Yaroshenko, and many other researchers. The analysis of scientific sources showed that at present in the budget process of Ukraine, the program-target method is at the initial stage of development. At this stage, it can be described only as a formal transition to the program-targeted method of budgeting, which is embodied in the forms of preparation of budget requests and other documents, using new standards, but the content of their use has not changed fundamentally. The purpose (the objective) of this article. The purpose of this article is to determine the mechanism of state regulation of budget expenditures by introducing a program-targeted method of planning financial expenditures. The key results and the background. Therefore, any method of planning is aimed at achieving a specific goal. But in this case, the planning process is based on the definition and setting of goals, and only then are selected ways to achieve them. That is why the program-target method of planning is built on a logical scheme: goal - ways - ways - means of achieving the goal. Conclusions and the prospects of the further research. Nowadays, budget programs have beeing an accounting planning document, rather than a tool for monitoring the implementation and effectiveness of policies implemented by the Government. It is worth applying the program-targeted budgeting method in Ukraine in accordance with the best international practices. And for this, first of all, it is necessary to change the approaches to the preparation and implementation of budget programs. We offer : Reduce the number of budget programs. If necessary, expenditures under one program can be divided into separate sub-programs, but all of them should be aimed at achieving a single goal, with a clearly defined goal. Expand the amount of information provided by the budget program passport. In this case, the performance of programs should not be too much. However, they must clearly reflect progress in achieving the goal of public policy. The government should significantly strengthen the capacity of both line (line) ministries and the Ministry of Finance to apply the program-target method, in particular, to expand the team of specialists involved in promoting a particular reform. It is also necessary to increase the capacity for results-based budgeting through intensive training of responsible specialists in line ministries. Ensure more intensive integration of relevant structural units responsible for the implementation of the program and structural units responsible for strategic planning into the process of developing budget programs and coordination of these programs with the Ministry of Finance. We believe that these measures will ensure better implementation of the tasks and will have a positive impact on the effectiveness of budget planning in the government, and on the quality of leadership of both ministries and the leadership of the government and parliament.

Keywords: mechanism; budget; outlay; state regulation; planning; targeting method; finance; expenditures; national economy; industry