УПРАВЛІННЯ ФІНАНСОВИМИ РЕСУРСАМИ ТЕРИТОРІАЛЬНИХ ГРОМАД У СИСТЕМІ ПУБЛІЧНИХ ФІНАНСІВ

Abstract

The article examines the elements of managing the financial resources of territorial communities in the public finance system. The essence of the concept of public finance was analyzed, the classification of the sources of the formation of financial resources of territorial communities was considered, the level of effectiveness of local self-government bodies in the implementation of the functions and powers assigned to them and their role in managing the resource potential of socio-economic development of administrative-territorial units was investigated. It is established that local financial resources management is carried out using an integrated approach, which includes a combination of resources of the State and non-State sectors of the economy. This is done with a view to achieving the goals and indicators of socio-economic development set out in the planning process in the interests of the population of the administrative-territorial entity. In this context, it is important to apply the principles of financial support for the development of territorial communities in the activities of local public authorities. The analysis of the development of the local finance management system has led to the conclusion that it is advisable to determine a comprehensive indicator of the resource provision of local budgets. It should take into account the indicators of revenues per capita, the percentage of budget subsidies, the amount of funds raised through grant support project activities, the share of borrowing made to the local budget, the assessment of the communal property management indicators of the territorial community, etc. The generalised indicator will make it possible to compare the state of financial and resource provision of the territorial community in regions with different levels of economic, natural, recreational and social potential. At the same time, it should be clearly understood that the system of financial management of territorial communities is fundamentally determined by those who actually, not nominally, influence the development and implementation of management decisions and have actual levers of influence on it.