Abstract

Abstract. The article is devoted to the definition of the features of human intellectual potential development in the context of modern specific forms of digitalization and the role of budget policy in supporting it in the conditions of recovery of the economy of Ukraine. The research used methods of abstraction, analytical evaluation, generalization, and a systematic approach. The peculiarities of the formation of the information society and the role of the intellectual component of human potential in its development are determined. Attention is drawn to the fact that formal institutes for the development of a comprehensive information system have been formed and continue to be established in Ukraine, but the informal institutional component remains underdeveloped. The importance and necessity of developing the institutional and spiritual foundations of youth in the conditions of modernization of the national economy of Ukraine is emphasized. A number of modern specific forms of digitization are outlined, which require increasing the effectiveness of training specialists in the field of higher education, in particular in areas that shape human intellectual potential in the conditions of war and post-war economic recovery, and at the same time shape, along with the professional qualities of young people, their spiritual culture. It is emphasized that an integral component of the spiritual culture of youth is language as a means of communication, education, and the transmission of artistic and aesthetic information. It is argued that a special place among the directions of modernization of the national economy belongs to the development of a responsible budget policy, which will contribute to the development of society in general, implementing the priority areas of effective financing of human potential, in particular its intellectual and spiritual components in the context of the formation of new forms and spheres of their implementation in the conditions of martial law and the need to restore the country’s economy. Keywords: digital society, funding priorities, intellectual potential, human intellectual potential, budget policy.

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