Теоретичні засади бюджетного менеджменту

Abstract

UK: Статтю присвячено дослідженню теоретичних засад бюджетного менеджменту. У статті визначено місце та роль бюджетного менеджменту у здійсненні ефективного державного управління та місцевого самоврядування. Розглянуто особливості бюджетного менеджменту в особливих умовах, а також здійснено функціональний аналіз бюджетного менеджменту. Обґрунтовано бюджетний механізм інноваційно-інвестиційного розвитку, що є одним із найважливіших понять сучасності у бюджетному менеджменті. Досліджено сучасний стан та тенденції розвитку бюджетного менеджменту в Україні на державному та місцевому рівнях. Розглянуто різні функціональні підходи до бюджетного менеджменту, визначено принципи бюджетного менеджменту. Охарактеризовано новітні ІТ-інструменти для бюджетного планування та моніторингу виконання бюджету, наведено їх передумови та переваги. Обґрунтовано проблеми бюджетного процесу в Україні та обґрунтовано ключові аспекти у сфері бюджетування.

EN: The article is devoted to the study of the theoretical foundations of budget management. The article defines the place and role of budget management in effective state administration and local self-government. The peculiarities of budget management in special conditions were considered, as well as a functional analysis of budget management was carried out. The budgetary mechanism of innovation and investment development, which is one of the most important modern concepts in budget management, is substantiated. The current state and development trends of budget management in Ukraine at the state and local levels are studied. Different functional approaches to budget management are considered, the principles of budget management are defined. The latest IT tools for budget planning and monitoring budget execution are characterized, their prerequisites and advantages are given. The problems of the budget process in Ukraine are substantiated and the key aspects in the field of budgeting are substantiated. The main problem in Ukraine in recent years is the negative trend in the development of the budgeting process, and therefore, solving the issues of the management of budget expenditures and control over the effective use of budget funds is an urgent task. The analysis of the current state of budget management in Ukraine made it possible to determine the following directions of its development and improvement. Among the main ones: imbalance of revenue and expenditure parts of budgets of all levels and, as a result, its permanent deficit; widening of the gap between the volume of public borrowing and the repayment of the public debt, which causes the growth of the public debt in significant amounts over the last studied years; decrease in the degree of solvency of the state. As a result of the assessment of the current state of budget management at the meso-level, the presence of factors and factors that lead to the emergence of imbalance and inconsistency between its target orientation and tasks in the context of state regulation of the economy and the current state of formation and implementation of local budgets was ascertained. In the conditions of transformational changes, the main and necessary directions for improving budget management should be the introduction of budget control over the effectiveness of budget program implementation; improving the quality of capital budgeting; optimization of the number of budgetary state target programs; increase in budgetary security per capita; reduction of public administration expenditures and increase of social expenditures.