Управління акумуляцією та витратами бюджетних коштів
Management accumulation and budget expenditures

Summary/Abstract: The subject of research is the management and analysis of the state budget of Ukraine in modern conditions.The aim is to generalize theoretical positions to manage the accumulation and expenditure budget, define the principles and sources of accumulation of revenues and allocation of budget expenditures to analyze the revenue and expenditure side of the budget performance of public and publicly guaranteed debt of Ukraine, and on this basis to assess the impact of development and budget allocation at this stage, to determine the main directions of effective management of the state budget deficit of Ukraine.Methodology of work. The work was based on studies of modern scientific views on the management of accumulation and spending of budgetary funds in Ukraine.The results of the work. The article deals with the problems of accumulation and spending of public funds.Conclusions. A significant problem, especially in terms of European integration, is the lack of transparency in the formation of budgets of different levels. This leads to the fact that a certain share of revenues and expenditures remains in the shadows, which in turn increases the burden on the budget, generates corruption schemes and undermine the financial security of the country.It is necessary to reform the budget process and it is necessary to implement certain measures, costing standards development expenditure of public funds; clear definition of the domestic priorities of the budget process and compliance; ensure quality reporting and qualified for their analysis; budget monitoring risks in permanent mode; analysis of medium-term debt, both internal and external, rational use and government guarantees to cover them, and the direct and indirect impact on the financial system as a whole; improving decision-making on the formation of the budget expenditures.Overcoming the chronic state budget deficit should be based on principles of social justice.

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