ASPECTS OF STRATEGIC GUIDELINES FOR REFORMING THE MANAGEMENT OF PUBLIC FINANCIAL RESOURCES

Анотація

The article reveals the relevance of public financial resources management. It is noted that such management is based on general and special principles that must be taken into account when developing and making management decisions. The object, subjects and subject of public financial resources management are considered. The approaches to the interpretation of financial resources, which are ambiguous, and the classification of the financial resources of society are clarified. Analyzing various statements of scientists and conducting our own research, the differences between financial resources and capital and monetary resources are revealed. The definition of public financial resources as a component of the financial resources of society is given. The dynamics of the sources of public financial resources of Ukraine and their composition, structure, results of the distribution and use of public financial resources are reflected, and the dynamics of the ratio of Ukrainian budget expenditures and revenues of budgetary institutions during 2018-2024 are analyzed. The main problems that caused the change in approaches to reforming the public financial resources management system are revealed. The focus is on the strategic guidelines of such reform, in particular, changes in the state’s approaches to strengthening requirements for compliance with budget and tax discipline in the medium term, identification of specific areas for increasing the efficiency of the distribution of public financial resources at the level of state policy formation, development of effective management decisions and improvement of financial legislation to ensure proper implementation of state and local budgets.

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