IDEAS OF EFFICIENCY FOR USING LOCAL BUDGETS’ FUNDS
Journal Title: Науковий погляд: економіка та управління - Year 2018, Vol 3, Issue 61
Abstract
In the article the definition to “efficiency of using funds by local budgets” is considered. The Concept for the reform of local self-government and territorial organization of power in Ukraine is adopted in 2014. The Concept, among the expected results of its implementation, involves the introduction of standards (or norms) on the quality of public goods provided to the population by local and regional agencies and determining criteria for estimating “efficiency” of such goods. The creation of such conditions should be carried out in compliance with the 20 principles proposed by the law, among which, we emphasize the principle of increasing the transparency and efficiency of using budget funds. Only the introduction of the program-target method for all local budgets, the Concept identifies as a way to increase the efficiency of using budget funds. At the same time, the notion of the efficiency of using budget funds is an idea that needs to be studied more deeply. The concept of “effectiveness” of using local budget funds is connected with the use of the program-target method for their planning and implementation is determined. Using the program-target method of planning and implementation for local budgets provides for the existence of a mechanism for determining the optimal amount of resources for the provision of public goods by local agencies. However, the problematic nature of such an approach is that the amount of resources spent by local agencies does not in any way be compared with the volume of public goods provided by them. The method of study allows proposing quantitative measurement of the ratio of the volume of provided public goods by local agencies to incurred resources by them. It will deepen existing approaches to understanding the concept of “effectiveness” of using local budget funds.
Authors and Affiliations
Аnatoliy Sydorchuk
Keywords
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- EP ID EP450178
- DOI 10.32836/2521-666X/2018-3-61-15
- Views 128
- Downloads 0
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