МЕХАНИЗМ ПОВЫШЕНИЯ ЭФФЕКТИВНОСТИ РАСХОДОВ БЮДЖЕТА
MECHANISM OF THE BUDGET EXPENDITURES EFFICIENCY ENHANCING

Summary/Abstract: The situation in Ukrainian and global economics influences the budget policy, posing new challenges. Based on high rates of economic development and escalating prices for resources, the model of constant budgetary expenditures boost has currently exhausted its potential. Slow down of GDP rates within the crisis and post-crisis period resulted in reduction of state budget stability on the one hand and the range of social liabilities increase on the other one. In modern conditions addressing to issues of cost efficiency enhancement and re-orientation of budget limitations are regards of the high-priority trends of state policy implementation which are coming to the foreground. The authors consider a mechanism of the budget expenditures efficiency enhancing, which is based on the analysis of both internal resources of the state and experience of other countries with achievements in enhancing the budget expenditures efficiency, stability of state and local budgets; creation of new mechanisms of the social and economic development financing. Determining of national economics strategic growth priorities shall rely upon a long-term budget strategy, which allows realizing the country’s national economics strategic growth priorities. Hundreds of the state target programs are not meeting their aim due to lack of stable funding sources. The mechanism of enhancing the budget expenditures efficiency shall include the change from expenditures to programs financing; introduction of government order for appropriate social products; establishment of programintegrated and goal-oriented planning; carrying out stock control of every state-funded organization, as far as annual expenditures aimed at government bodies allowance increase, while efficiency of management activity reduces; improvement of subsidy granting mechanism; ensuring the fiscal relations transparency by means of implementing «Electronic Budget» and «Transparent Budget» projects; development of budget strategy.

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