Напрями розвитку бюджетного процесу в Україні

Abstract

У статті охарактеризовано сутність бюджетного процесу. Зазначено, що є одним із небагатьох важелів, який в умовахі ринкової економіки здатний реально забезпечувати управління економікою. Вказано, яка проблема існує у бюджетному процесі України. Проведено аналіз головних напрямів змін, які стосуються підвищення ефективностіі бюджетного процесу. Запропоновано низку заходів для вирішення проблем бюджетного процесу. Бюджетний процес можна назвати універсальним економічним явищем, адже у ньому відображаються всі бюджетні відносини, що мають як позитивні, так і негативні якості, і які впливають на розвиток економіки, соціально-культурну сферу та добробут населення. Саме через бюджетний процес можна заглянути у недалеке майбутнє та спрогнозувати певні тенденції та закономірності соціально-економічного розвитку держави. The article describes the essence of the budget process. It is noted that it is one of the few levers that, in the conditions of a market economy, is able to really ensure the management of the economy. It is indicated what problem exists in the budget process of Ukraine. An analysis of the main directions of changes related to increasing the efficiency and budgeting process was carried out. A number of measures are proposed to solve the problems of the budget process. The budget process can be called a universal economic phenomenon, because it reflects all budget relations, which have both positive and negative qualities, and which affect the development of the economy, the social and cultural sphere, and the well-being of the population. It is through the budget process that one can look into the near future and predict certain trends and regularities of the socio-economic development of the state. The budget has a key place in the financial activities of the state, which ensures the mobilization, distribution and use of centralized and decentralized funds in the system of public funds. The budget is an important tool for the implementation of the social and economic policy of the state in the system of public funds and should ensure the interests of everyone. The successful functioning of the economy of any country is closely related to the optimal provision of budget formation and implementation. The effectiveness of the budget policy depends on the quality implementation of the budget process, which should have a positive effect on the economic and financial stability of the state, its social standard of living. The essence of the budget process is complex and multifaceted and requires legislative regulation, as it has a significant impact on the legality and effectiveness of the circulation of budget funds as constituent parts of the circulation of public financial resources. In today's conditions, taking into account the changes to normative legal acts, the legislative regulation of the budget process is insufficient and imperfect. The conceptual apparatus needs attention. Problems related to the drafting of the Budget Declaration, the draft state budget, consideration and approval of the state budget, its implementation and reporting remain unresolved.