Evaluating the Funds Management Efficiency of the Local Budgets in Ukraine
Journal Title: Бізнес Інформ - Year 2015, Vol 11, Issue 0
Abstract
The article is concerned with improving the methodological tools for economic-mathematical evaluation of efficiency of the funds management of the local budgets, aimed at formulating specific practice-oriented recommendations on adjusting the financial policy of the administrative-territorial units. Peculiarities of management of the local finances in the conditions of implementing the fiscal decentralization strategy in Ukraine have been analyzed. Topicality of improving the methodological tools for economic-mathematical evaluation has been substantiated in terms of increasing the financial capacities of the local self-government bodies. A new methodological approach to evaluating the funds management efficiency of the local budgets, based on using the methodology of regression analysis, has been proposed. Both the model of dependence of the gross regional product index and the model of dependence of regional human development index from the quota of expenditures for: governance; education; spiritual and physical development; health care; social protection and social security; development of individual economy sectors; housing and communal services, have been considered in order to improve the socio-economic effectiveness in the activities of the local self-government bodies.
Authors and Affiliations
Myroslav Kulchytskyy, Viktor Kovalenko, Danylo Vankovych
Keywords
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