Socio-Economic Research Bulletin 2022, 1-2 (80-81), 95-109
Open Access Article
Kurhanska Eleonora
PhD in Economics, Associate Professor of Finance Department,
Odessa National Economic University, Ukraine, e-mail: elekurg@ukr.net, ORCID ID: https://orcid.org/0000-0002-0838-8084
Kurhanska, E. (2022). Problems of treasury management of financial resources in the conditions of a political crisis during the transition to a remote service system [Problemy kaznacheiskoho upravlinnia finansovymy resursamy v umovakh politychnoi kryzy pry perekhodi na systemu dystantsiinoho obsluhovuvannia], Socio-economic research bulletin; Vìsnik socìal’no-ekonomìčnih doslìdžen’ (ISSN 2313-4569), Odessa National Economic University, Odessa, No. 1-2 (80-81), pp. 95-109.
The article considers the dynamics of remaining funds on a Single Treasury Account. The subject of the study is the problems of financial resources treasury management in the conditions of a political crisis during the transition to a remote service system. The purpose of the study consists in substantiating and developing proposals in the area of improving approaches to the effectiveness analysis of financial resources treasury management in the conditions of a political crisis. The comparison of statistical data shows the existence of certain problematic issues. The dynamics of indicators of past performance warnings offenses by the supervisory authorities of the State Treasury Service in Odesa region as of 2017–2019 are analyzed. The special nature and necessity of treasury control, the complexity of its structure and management of financial flows in the treasury system have been confirmed. Factors influencing on the state of a single treasury account in structural divisions of the Main Department of the State Treasury Service of Ukraine and the State Treasury Service of Ukraine are specified. The application of innovative approaches to the functioning of the treasury service authorities is substantiated, which ensured the effective implementation of the remote customer service system (RSS) and made it possible to achieve a set of advantages compared to the classic scheme. The principles of using advanced information technologies are improved in the process of implementing the electronic treasury system. It is proposed to implement and carry out measures to improve expenditure management within its competences.
financial resources; Single Treasury Account; treasury system; State Treasury Service; treasury control; budget funds, revenues; expenses; system of electronic circulation of documents «Client-Treasury-Client»; remote service system (RSS); unified information system.
JEL classification:G180; G280; H610; DOI:https://doi.org/10.33987/vsed.1-2(80-81).2022.95-109
UD classification: 336.131:004.382.7
Продовжується набір статей до першого випуску 2024 р. До публікації приймаються статті українською та англійською мовами.
З 2022 року діють нові вимоги до оформлення статей до збірника наукових праць "Вісник соціально-економічних досліджень"
3 01.11.2023 р. вартість публікації складає 80 грн. за 1 сторінку (див. розділ "Оплата").
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