Бюджети місцевого самоврядування як інструмент соціально-економічного розвитку територій
Budgets of local government as instrument of social and economic development of territories

Summary/Abstract: Object of research are theoretical and practical questions of formation of budgets of local government in the conditions of transformation of economy. Research objective is disclosure of essence of budgets of local government in system of social and economic development of territories. Research methods. In work set of scientific methods and approaches, including system, structural, comparative, factorial methods that allowed to realize conceptual unity of research is applied. Results of work. The essence of local budgets as powerful instrument of influence on economic and social development of administrative and territorial units is opened. Features of formation of local budgets in the conditions of transformation of economy are generalized and systematized. The structure of expenses of local budgets for functional classification, need of increase of efficiency of use of budgetary funds of local government, further introduction of a program and target method of formation and implementation of local budgets, the statement of methodological bases of an assessment of productivity of the budgetary programs, improvement of treasury service of budgets of local government is defined. Medium-term forecasting of specific weight of expenses of local budgets in gross domestic product is carried out. Scope of results. Local budgets. Formation of budgets of local government in system of financial and economic regulation. Conclusions. Process of formation of institute of local government, strengthening of its financial bases of functioning happens in the conditions of transformation of economy. Expansion of functions and powers of local governments was followed not adequately by increase in the appropriate financial resources in recent years. In modern conditions there is a need of strengthening of effectiveness of system of financial security of territorial communities that will allow to balance functions of local government with financial opportunities. Increase of level of validity of budget planning, ensuring sequence and predictability in carrying out the budgetary policy at the local level in modern conditions gain the special importance. For the purpose of realization of the medium-term planning of expenses of local budgets specified expediently introduction which has to be based on ensuring interrelation of the budgetary indicators with strategic objectives of the budgetary policy that will promote increase of efficiency of distribution and use of means of local budgets.

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