Удосконалення механізмів управління фінансовим потенціалом територіальних громад з урахуванням європейського досвіду

Abstract

The purpose of the article is a theoretical-methodological substantiation along with development of practical recommendations for improving existing and developing innovative approaches to managing the financial potential of territorial communities on the basis of sustainable development, taking into account European experience. Using the methods of scientific synthesis, comparison and systematization, the theoretical-methodological foundations of managing the financial potential of territorial communities on the basis of sustainable development and European integration are summarized. To develop ways to improve the efficiency of managing the financial potential of the development of territorial communities, taking into account European experience, abstract-logical and statistical-economic methods of scientific research were used. The article proves that the decentralization reform contributed to changing the system of organization of local authorities through the creation of amalgamated territorial communities, which received a wider range of powers in making managerial decisions, as well as additional sources of formation of financial resources. It is defined that the key among them are the budget, investment, credit, and grant ones. The experience of the European Union countries has shown that the application of an integrated approach to achieve the goals of sustainable development of territorial communities by promoting creation of jobs, research and innovation in the field of infrastructural development of territories, cooperation between cities and villages, implementation of technical assistance measures is also relevant for our domestic realities. An important aspect of managing the financial resources of the EU Member States is the targeted nature of the use of funds and the availability of an effective system of financial management on the ground. Based on the experience of the EU Member States, key goals, principles and levers of managing the financial potential of territorial communities are formulated, focused on the optimal formation, distribution and use of their financial resources, as well as on the adoption of a set of interrelated decisions that will contribute to their sustainable development.