ФІНАНСОВИЙ МЕХАНІЗМ РЕАЛІЗАЦІЇ СТРАТЕГІЙ СТАЛОГО РОЗВИТКУ ТЕРИТОРІАЛЬНИХ ГРОМАД

Abstract

In today's conditions of rapid changes in the economy of territorial units, it is a difficult task to forecast the implementation of their development priorities. This, in turn, determines the need to define for each territorial community a specific vector of strategic development based on scientifically based approaches. Objectively assessing the financial state of communities, it is extremely difficult to predict the implementation of the priority directions of development of individual territories in the future. Therefore, the issue of strategic planning in the conditions of the modern decentralization reform increases attention to the financial mechanisms for the implementation of the strategic goals of the sustainable development of territorial communities. It was determined that the basis of the functioning of an effective system for achieving the goals of sustainable development, set at the strategic level, is the financial support of this process. It has been proven that the effective use of financial tools in the strategic planning system makes it possible to ensure the implementation of planned measures for the long term. In this context, the article substantiates the theoretical and methodological foundations of the effective functioning of the financial mechanism for the implementation of strategies for the sustainable development of territorial communities. It is substantiated that the implementation of sustainable development strategies of territorial communities consists of two conditional stages (planning and implementation) and, accordingly, the process of financial support includes such conditional stages (funding and direct financing). The main elements of the financial mechanism for the implementation of sustainable development strategies of territorial communities, which gradually implement their functions to achieve the specified parameters, have been identified. It is justified that when implementing programs and projects at the system level for the implementation of sustainable development strategies, it is advisable to use investment financing tools.