MANAGEMENT OF THE FINANCIAL FLOWS OF LOCAL BUDGETS IN UKRAINE IN THE CONTEXT OF DECENTRALIZATION
Journal Title: Інноваційна економіка - Year 2018, Vol 73, Issue 1
Abstract
Purpose. The development of theoretical positions and practical recommendations for improving the management of budget flows in the context of decentralization financial policy by adopting foreign experience in Ukraine. Methodology of research. In the process of the research and for the purpose of the research the following methods were used: theoretical analysis of scientific literature and normative base, synthesis, generalization, equalization, constriction. Findings. It was based that having examined the mechanism of the association of territorial communities and its consequences in Dnipropetrovsk region, it is determined that there are positive trends in the formation and directing of the financial flows of local budgets. It was established that the united territorial communities received additional sums of money from the budget for financing the implementation of additional functions related to the decentralization of power, in particular: for the implementation of educational, medical, communal services reforms, enhancement of energy efficiency and so on. It has been determined that additional financial revenues will be spent on the development of a regional development to solve the most important issue - to ensure the integrity of the united territorial communities. Originality. In this research emphasizes the directions about the areas of improvement of management of budget flows in the conditions of financial policy focused on the implementation of international standards and the adoption of the best practices of foreign experience in the context of European integration of Ukraine. Practical value. It is determined that the basis of improving the efficiency of the management of financial flows is the main principles of budget policy, which are based on the principles of the structure of economic and social development of the state and regions, the bases of policy-making and foreign-economic activity.
Authors and Affiliations
Kateryna Mykhailivna Romenska, Liliia Oleksandrivna Klokova
Keywords
Related Articles
- EP ID EP535779
- DOI -
- Views 97
- Downloads 0
INTELLECTUAL PROPERTY AS A COMPONENT OF INTANGIBLE ASSETS OF THE ENTERPRISE
Purpose. The aim of the article is investigation of problem issues of intellectual property objects accounting, as well as development of proposals for improving their accounting and information mechanism. Methodology of...
IMPROVEMENT OF BRANDING ACTIVITY OF DAIRY PROCESSING ENTERPRISES
Purpose. The aim of the article is the development of theoretical, methodological provisions and practical recommendations on the effective system of branding dairy processing enterprises. Methodology of research. The fo...
DEVELOPMENT OF BUSINESS MODELS: APPROACHES, PROCESSES AND REGULATION
Purpose. The aim of the article is generalization of theoretical positions on the functioning and optimization of business processes, studying the experience of practical application of models of optimization of business...
THE ECONOMIC ESSENCE OF THE EFFICIENCY OF AGRICULTURAL PRODUCTION
Purpose. The aim of the article is the development of theoretical and methodological provisions for determining the economic essence of agricultural production. Methodology of research. The following methods and techniqu...
INCREASING THE ECONOMIC EFFICIENCY OF SUNFLOWER SEEDS PRODUCTION IN AGRICULTURAL ENTERPRISES OF THE KYIV REGION
Purpose. The aim of the article is the estimation of the production of sunflower seeds at agricultural enterprises of the Kyiv region and substantiation of directions for increasing its efficiency. Methodology of researc...