Socio-Economic Research Bulletin 2017, 1(62), 170–179
The role of budget policy in the system for ensuring financial security of Ukraine
Viktoriya Butenko
PhD in Economics, Associate Professor, Department of Economics and Modeling of Economic Processes, Odessa I. I. Mechnikov National University, е-mail:vika.onu@mail.ru
Cite this article:
Butenko, V. (2017). The role of budget policy in the system for ensuring financial security of Ukraine. Ed.: M. Zveryakov (ed.-in-ch.) and others [Rol biudzhetnoi polityky v systemi zabezpechennia finansovoi bezpeky Ukrainy; za red.: М. I. Zveriakova (gol. red.) ta in.], Socio-economic research bulletin; Vìsnik socìal’no-ekonomìčnih doslìdžen’ (ISSN 2313-4569), Odessa National Economic University, Odessa, No. 1 (62), pp. 170–179.
Abstract
The main problems of Ukrainian budget policy organization and implementation at the present stage are investigated in the article. The features of the formation and implementation of budgetary process in the current economic conditions in Ukraine are analyzed. The factors of the budgeting program-target method introduction are determined. The policy in budget planning and administration field is retrospectively analyzed. The control indicators of budget policy formation and implementation are analyzed, where a number of unsolved problems are identified. Thus, as a result, ways of ensuring Ukrainian budget policy efficiency were identified, such as: coherence of state investment activity planning and forecasting within the framework of the state economic development strategy; improvement of budget expenditures planning mechanisms; legislative consolidation and institutional implementation of procedure for developing budget strategy; increasing transparency of public finances and strengthening the role of financial control in the public sector of the economy.
Keywords
budget policy; budget policy components; budget process; program-target method; budgetary list; budget administrators.
JEL classification: Н610; DOI: https://doi.org/10.33987/vsed.1(62).2017.170-179
UD classification: 336.143.02
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