MODERN VECTORS OF REFORMING PUBLIC FINANCE MANAGEMENT IN THE CONTEXT OF MODERNIZATION OF THE FINANCIAL MECHANISM AND FINANCIAL SYSTEM OF UKRAINE

Vasyl DEMIANYSHYN

Анотація


Introduction. The decline in the rate of socio-economic development of Ukraine, caused by a decrease in the effectiveness of state financial policy, the lag of its strategy from the requirements of the time, indicates the presence of complex unsolved problems of public finance management. The system of such management turned out to be unpredictable, especially in the long and medium term. The imbalance of certain elements of the financial mechanism led to a decrease in the quality of the state's performance of its functions. Objectively, society was faced with the task of reforming the public finance management system at all levels of the financial system, while modernizing the financial mechanism of the state and ensuring the achievement of long-term macroeconomic stability.

The purpose of the article is to study scientific and methodological approaches to determining the stages, directions and specific components of public finance management, substantiation of modern vectors of reforming this management in the context of modernization of the financial mechanism and financial system of Ukraine.

Methods. The study used general and special methods, in particular, dialectical analysis, synthesis, induction and deduction, logical generalization, and formalization.

Results. The conceptual approaches to clarifying the essence and general characteristics of public finance management, its goals, objectives, principles and approaches are disclosed. The relationship between the types, stages, directions and components of the public finance management system has been established. The factors that negatively affect the management process are analyzed. The directions of improving the public finance management system in the context of reforming the financial system of Ukraine and the development of the financial mechanism of society are proposed, in particular: strengthening the requirements for maintaining financial discipline in the future; modernization of the system for the formation and distribution of financial resources of the state; creating conditions for ensuring the implementation of state financial plans; ensuring an appropriate level of publicity, transparency and clear accountability in the management of all parts of the financial system of Ukraine. It is proved that the implementation of each of these areas will contribute to improving the efficiency of public finance management in the context of modernization of the financial mechanism and financial system of Ukraine.


Ключові слова


public finance management, financial mechanism, financial system, budget forecasting, public financial planning, strategic planning, public financial resources, public financial plans, public financial control

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Посилання


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DOI: https://doi.org/10.35774/sf2021.02.051

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