Методичні підходи до оцінки бюджетної ефективності територій

Abstract

Annotation. Introduction. According to the principles of the program-target method of budgeting, the diagnosis of budget efficiency of territories is the key goal of assessing the implementation of regional policy and improving the efficiency of budget funds, which, in turn, will not only determine the effectiveness of this process Therefore, assessing the level of budget efficiency of territories is a mandatory element of financial management at the local level. The purpose of the article is to study the methodological approaches of scientists to assess the budget efficiency of territories and on their basis the formation of the author’s directions of assessment of the object of study. Results. It is investigated that in recent years there have been positive trends in the socio-economic development of the state as a whole and its regions in particular, but still the development of individual regions remains asymmetric due to the inability of territories to accumulate the necessary financial resources to local budgets. places, which, in turn, does not contribute to providing appropriate conditions for the structural development of the regions. The existing methodological approaches are systematized, their advantages and disadvantages are analyzed and it is found that they are based on traditional methodological principles and provide for the analysis of absolute, relative indicators, integrated indices and rankings, etc.; do not have a single vision for a set of indicators; mainly focus on assessing the structure of the budget and the individual components of its revenue and expenditure parts. The necessity of improvement of a technique of diagnostics of budgetary efficiency of territories which will provide the analysis in the following directions is substantiated: the state of the budget; financial capacity of the budget; intergovernmental relations; financial independence; budget load; budgeting efficiency; budget management. Conclusions. The system of the formed directions will allow to estimate a level of budgetary efficiency of territories of Ukraine in the conditions of decentralization and to develop long-term budgetary strategy on places. Keywords: territory; methodical approaches; diagnostics; budget efficiency.