Управління бюджетними потоками в системі фінансово-економічних відносин державного сектору
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Date
2024
Journal Title
Journal ISSN
Volume Title
Publisher
ТОВ `ДКС Центр`, Київ
Abstract
UKR: Бюджетний процес являє собою суворо регламентований бюджетним законодавством порядок складання, розгляду, затвердження, виконання бюджетів, звітування про їх виконання, а також контролю за дотриманням бюджетного законодавства. Діяльність держави та органів законодавчої й виконавчої влади у сфері визначення бюджетної стратегії та формування бюджетної політики є відправною точкою бюджетного процесу. Розпорядники бюджетних коштів та окремі бюджетні установи дуже обмежені у правах використання наявних ресурсів. В роботі пропонується представлення бюджетного процесу у вигляді сукупності нормативної, системної та функціональної складових. В межах кожної складової визначені суб'єкти управління бюджетними потоками. Акцентовано увагу на можливості застосування таких управлінських технологій та інструментів, як контролінг, бюджетування, реінжиніринг розпорядниками бюджетних коштів та окремими бюджетними установами.
ENG: The budget process is a strictly regulated procedure, as per budget legislation, for drafting, reviewing, approving, executing budgets, reporting on their execution, and overseeing compliance with budget laws. The activities of the state and the legislative and executive authorities in defining budget strategy and shaping budget policy serve as the starting point of the budget process. The process of forming revenues and expenditures, incomes and expenses of a budget institution is continuous, cyclical, and involves the necessity of making management decisions at each stage. As a result of comprehensive reforms currently underway in the budgetary sphere, management technologies are being introduced into budget management practices, along with fundamentally new tools for assessing the effectiveness and efficiency of public financial use. Issues of quality and transparency in planning by primary budgetary fund administrators, as well as the overall level of budgetary discipline, are key indicators of the feasibility and efficiency of ongoing reforms. Administrators of budget funds and individual budget institutions are typically very limited in their rights to utilize available resources. The transformation of inter-budgetary relations entails a clear delineation of powers, an increase in own financial resources, improvement of the financial support mechanism for expenditure powers, and strengthening the financial transparency and accountability of all participants in the budget process. The work proposes to present the budget process as a combination of normative, systemic, and functional components. Within each component, the subjects of budget flow management are defined. Attention is focused on the possibility of applying such management technologies and tools as controlling, budgeting, and re-engineering by budget fund administrators and individual budget institutions. The implementation of the proposed tools in budget institution management practice is driven by the need for informational support, coordination of the planning system, synchronization of various types of accounting, optimization of budget programs, and enhancing their alignment with the goals of state policy.
ENG: The budget process is a strictly regulated procedure, as per budget legislation, for drafting, reviewing, approving, executing budgets, reporting on their execution, and overseeing compliance with budget laws. The activities of the state and the legislative and executive authorities in defining budget strategy and shaping budget policy serve as the starting point of the budget process. The process of forming revenues and expenditures, incomes and expenses of a budget institution is continuous, cyclical, and involves the necessity of making management decisions at each stage. As a result of comprehensive reforms currently underway in the budgetary sphere, management technologies are being introduced into budget management practices, along with fundamentally new tools for assessing the effectiveness and efficiency of public financial use. Issues of quality and transparency in planning by primary budgetary fund administrators, as well as the overall level of budgetary discipline, are key indicators of the feasibility and efficiency of ongoing reforms. Administrators of budget funds and individual budget institutions are typically very limited in their rights to utilize available resources. The transformation of inter-budgetary relations entails a clear delineation of powers, an increase in own financial resources, improvement of the financial support mechanism for expenditure powers, and strengthening the financial transparency and accountability of all participants in the budget process. The work proposes to present the budget process as a combination of normative, systemic, and functional components. Within each component, the subjects of budget flow management are defined. Attention is focused on the possibility of applying such management technologies and tools as controlling, budgeting, and re-engineering by budget fund administrators and individual budget institutions. The implementation of the proposed tools in budget institution management practice is driven by the need for informational support, coordination of the planning system, synchronization of various types of accounting, optimization of budget programs, and enhancing their alignment with the goals of state policy.
Description
В. Бобиль: ORCID 0000-0002-7306-3905; С. Мушникова: ORCID 0000-0002-3860-522X; О. Топоркова: ORCID 0000-0003-0956-3638; О. Пікуліна: ORCID 000-0003-4803-427X
Keywords
бюджетний процес, бюджетний менеджмент, інформаційне забезпечення, бюджетні потоки, ресурси, фінансовий контроль, budget process, budget management, information support, budget flows, resources, financial control, КФОП, КУФОАМБ
Citation
Бобиль В. В., Мушникова С. А., Топоркова О. А., Пікуліна О. В. Управління бюджетними потоками в системі фінансово-економічних відносин державного сектору. Інвестиції: практика та досвід. 2024. № 22. С. 7–12. DOI: https://doi.org/10.32702/2306-6814.2024.22.7.