БЮДЖЕТНИЙ МЕНЕДЖМЕНТ В УМОВАХ ПЕРЕХОДУ ВІД СТРАТЕГІЧНОГО ДО СЕРЕДНЬОСТРОКОВОГО БЮДЖЕТНОГО ПЛАНУВАННЯ В ТЕРИТОРІАЛЬНИХ ГРОМАДАХ

Abstract

To the problems of budget allocation management in the transition from strategic to medium-term budget planning in territorial communities are devoted in the paper. It is proved that in the conditions of modern transformational changes, which are currently taking place in Ukraine, more and more attention is paid to the problems of coordination and control of actions of the state, economic entities and citizens in order to achieve strategic goals in the socio-economic development of territorial communities, regions and countries. The need for such actions is related to the further progressive development of the budget system of Ukraine. Budget management is considered as one of the directions of financial management. Budget management acts as a mechanism for managing the distribution of budget funds at the level of local governments and the state as a whole. Based on the budget (state budget and local budgets), each financial plan solves the problem of organization and management of budget funds at a specific level of government. The basic principles of effective budget management are offered. The main goals and principles of budget planning are presented. In Ukraine, the community has developed key recommendations for the transition to its own medium-term budget planning. Local self-government bodies of territorial communities can already initiate and start the process of strategic budget planning to ensure a rapid transition to medium-term budget planning in territorial communities. These include: application and use of techniques and methods of strategic self-management; formation of normative base of strategic and program documents; improving the organizational structure of territorial communities` financial management; application of financial management methods in the transition to condominiums; integration of annual budgets into medium-term priorities.