МЕТОДОЛОГІЧНІ ЗАСАДИ ДОСЛІДЖЕННЯ СИСТЕМИ БЮДЖЕТНОГО ФІНАНСУВАННЯ

Abstract

The subject of the study is the methodological principles of the study of the budget financing system in the conditions of economic transformation. The purpose of the article is to form a methodological toolkit of the budget financing system, which includes principles, forms, approaches to the analysis of this concept. The following methods are used in the article: analysis and synthesis, generalization – in the study of literature sources on the research topic; abstractions, inductions, deductions, ascent from the abstract to the concrete – in the disclosure of the methodological bases of budget financing systems taking into account the laws of dialectics, application of systemic and functional approaches. In the course of research the forms of budgetary financing and their features are defined, the structural-logical scheme of methodological maintenance of system of budgetary financing is constructed. The article reveals the methodological essence of the formation of budget expenditures as the basis of the budget financing system, which consists in applying tools to the formation of budget expenditures on the principles of scientificity, validity, transparency, economy, traceability. It is determined that the problems significantly affect and adjust the state of the budget system, so when forming budget expenditures it is necessary to take into account these problems and implement measures to maximize their leveling with further adjustment of expenditures. The relationship between the philosophical categories of the spheres of life and the sphere of the essence of budget expenditures in the process of formulating the theoretical foundations of budget financing is clearly traced. The study allowed to form a new methodological tradition in modern financial theory, which consists in the formation of not only practical but also philosophical approaches, abandonment of the search for a single concept of budget financing and unambiguous methods of its construction, the use of advanced methods of economic research etc.