МЕХАНІЗМ ФІНАНСОВОГО ЗАБЕЗПЕЧЕННЯ СОЦІАЛЬНИХ ПРОГРАМ В УКРАЇНІ
MECHANISM OF SOCIAL PROGRAMS FINANCIAL SUPPLY IN UKRAINE

Summary/Abstract: The subject of research are theoretical and practical questions of the mechanism of financial support of social programs in Ukraine. The study purpose. The article purpose is to study the theoretical foundations of the mechanism of financial support of social programs and to evaluate the results of their practical implementation. Research methods. It is used a set of scientific methods and approaches in the study, including analysis, systematic, comparative, and statistical and graphic. Results of the work. The article deals with strategic documents that determine the financial essence of social programs. Analyzed and summarized the definition of financial support in Ukraine. Substantiated the theoretical aspects budget support of social programs. As an example of the state target social program «Youth of Ukraine» for 2016-2020, conducted an analysis of the spending state and local budgets on social programs and youth support in Ukraine. Considered priority directions provision financing of events for youth in Dnipropetrovs’k region. The necessity of justification and confirmation priorities social programs by means of methodological support the mechanism of program-target budgeting is substantiated. Revealed the main ways of overcoming the problem search and attracting new sources financing social programs. Scope of results: the system of state financial regulation. Conclusions. Thus, in Ukraine, the mechanism of social programs financial provision is imperfect, as evidenced by non-fulfillment of their quantitative and financial indicators. In addition, there is a need to review the quality indicators of program effectiveness, to determine the topicality of the measures taken. The main strategic documents of the national level that determine the financial priorities for the social programs provision are the Sustainable Development Strategy «Ukraine-2020», the Government's Program of Action, the Forecast of Economic and Social Development of Ukraine. These strategic documents define the social priorities, which are specified in the state target programs, regional programs, budget programs, but a significant budget deficit does not allow to fully implement the tasks set in the programs. That’s why it is important to find alternative sources of social programs funding. Social programs funding requires the formation of financial resources with following use for clearly identifiable purposes. Analysis of the implementation of state and local budgets expenditures for social programs and youth support in Ukraine on the example of the State Target Social Program «Youth of Ukraine» for 2016-2020 and the regional target social program «Youth of Dnipropetrovs’k region» for 2012 – 2021 testifies to the need of observance the main principles of the program-target budgeting of social programs: validity, timeliness, flexibility, transparency. Educational and cultural education establishments activities of the program «Youth of Dnipropetrovs’k region» have been identified as the priority areas of financing. The main methods of attracting new sources of social programs financing from the state side are stimulation and support of non-profit organizations, state and business cooperation, and the involvement of citizens in initiating measures for the social programs implementation.

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