ГНОСЕОЛОГІЧНІ АСПЕКТИ ФУНКЦІОНУВАННЯ БЮДЖЕТНОГО МЕХАНІЗМУ
GNOSEOLOGICAL ASPECTS OF THE BUDGETARY MECHANISM

Summary/Abstract: Introduction. Nowadays, active development of the economic systems with the aggravation of risk factors, forces to search efficient process to manage the economy and its subsystems. In particular, in unpredictable conditions, budget can be a part of leveling crises and security risks in the economy; simultaneously, problems with the accumulation and execution of the budget can serve as risk factors for the whole economic system. There is a need for systematic monitoring of the budget mechanism functioning as a link that converts management decisions in actual budget performance indicators. In such circumstances, the issue of the budgetary flexibility mechanism evaluation in the dynamic development of economic systems takes particular significance. Purpose. To develop the scientific and methodical approach to the «budget mechanism» concept and the key aspects of its operation in the changing environment of the economic systems. Methods. General scientific methods were used for the theoretical aspects of the budgetary mechanism origin and functioning determination, the methodological framework formation for the budgetary flexibility mechanism assessment was worked out. Results. In the course of scientific studies understanding of the mechanism of multi budget has been formed the as an economic category, as well as an attempt to outline a new scientific approach to the study of the mechanism of budgetary positions system management. The research proved the need to assess the budgetary flexibility mechanism, in order to build an effective system of management in order to meet challenges of rapidly changing economic environment. Conclusion. The theoretical basis of the budget mechanism functioning and conceptual foundations of the budgetary flexibility mechanism assessing, proposed by the authors, consists in the ratio of time of operation and budgetary mechanism configuration to the certain features of the system where it should be used. This study constitutes a solid theoretical and methodological foundation for the further construction of indicative monitoring and evaluation of the budgetary mechanism functioning.

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