THE LEGAL BASIS FOR MACROFINANCIAL BUDGETING

Анотація

Urgency of the research. The European vector of integration development of Ukraine has actualized the issue of improving the legal and regulatory framework for macroeconomic budgeting. Target setting. Implementation of the budget process of macrofinancial budgeting involves the availability of appropriate regulatory and methodological justification. Actual scientific researches and issues analysis. Contribution to the research and development of scientific and methodological principles of management of budget resources was made by Bogdan I. V., Babych T. S., Hasanov S. S, Zhyber T. V., Zapatrina I. V., Efimenko T. I., Kudryashov V. P., Fedosov V. M., et al. Uninvestigated parts of general matters defining. Dynamic changes in the socio-economic environment make it necessary to study the impact of new legislative initiatives on managing budget funds. The research objective. To study the legal-scientific and methodical principles of implementing macro-financial budgeting in the practice of managing budget expenditures. The statement of basic materials. Macrofinancial budgeting should be based on legally regulated long-term strategic planning, medium-term budget planning, program-target budgeting, budget program performance monitoring, transparency of spending of budget funds and accountability of spending units to executive, legislative and public authorities. Conclusions. The legal regulation of the connection of strategic macroeconomic planning with budget plans and their independent expertise, preparation of several scenarios of macroeconomic forecasts, regulation of procedures for adjusting budget indicators, and limiting expenditures will facilitate the avoidance of risks of macrofinancial budgeting.

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