Формування видатків бюджету у системі соціально-економічного розвитку країни
Budget expenditure formation in the social and economic development

Summary/Abstract: The subject of research is the theoretical and practical issues of planning expenditures in terms of economic transformation. The article purpose is the disclosure of formation of expenditures as an instrument of influence on socioeconomic development. Research methods. In this paper is used a set of scientific methods and approaches, including systemic, structural, comparative, factorial methods that allowed to realize conceptual integrity of the study. Results of work. Paper discloses the economic essence of the formation of budget expenditures as a component of the budget management of socio-economic development, which consists in the application of tools set of budget resources, including the definition of objectives and directions of social development, the innovative objectives of economic growth, predictive indicator of budgetary allocations, the relationship of the main functions and tasks of program activities of the budget process, public financial control and evaluation of budget funds that will contribute to strengthening the dynamic balance of the budget system, justification of budget planning, raising efficiency of budget spending and the budget programs. Are improved the approaches to the formation of quality of performance indicators for budget programs in order to establish the degree of achievement of targets, goals, tasks that will allow to strengthen relationship between the financial resources used and results, improve appropriate management decisions in planning the budget. We got the further development of methodological principles of perspective forecasting and strategic planning of budget expenditures based on their impact on the dynamics of socio-economic indicators and trends of social development. Generalized and systematized experience of planning and execution of the budget expenditure in countries with developed and transitional economies. Scope of results. Budget expenditures. Formation of expenditures in the financial system and economic regulation. Conclusions. Budgetary expenditures are an important instrument of macroeconomic policy, with their help, the government has the ability to influence the allocation of financial resources, employment, price level, the structure of social production and social transformation. Improving the efficiency of public spending requires compliance with a number of macroeconomic conditions, including balanced budget of planning budget expenditures considering policy priorities of socio-economic development, the expansion of the powers of financial managers, recipients of budget funds while strengthening accountability of managers for the institutions achievement of budget programs. The set of performance indicators achieved, corresponding to the main goals and objectives of budget allocations made taking into account the volume of budget expenditures, efficiency of institutional transformation of the social environment of the economic substance of the efficiency of public spending as part of the system of state regulation of social and economic development.

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