STRATEGIC VECTORS OF PUBLIC FINANCE MANAGEMENT DURING THE WAR IN THE CONTEXT OF RECONSTRUCTION OF UKRAINE

Анотація

The strategic priorities of the management of state finances dur ing the war reflect the processes of reconstruction of Ukraine in such areas as the modernization of physical infrastructure in industries; actualization of the infrastructure of social rehabilitation of war victims; restoration of the infrastructure of social institutions; restoration and reconstruction of housing stock; reconstruction, modernization and reform of educational and health care institutions; restoration and modernization of industries based on ESG principles; reconstruction of damaged agricultural facilities; trend building of industrial potential, in particular military industry. The formation of modern priorities of public finance management can be studied from various scientific approaches, including management, philosophy, law, economics, mathematics, sociology and other areas. The purpose of the article is to analyze the theoretical and applied aspects of modern strategic priorities of public finance management in the context of the post-war reconstruction of Ukraine on the basis of modern trends in the manufacturing industry and ESG principles. Research objectives: 1) to analyze the strategic directions of financing State Budget expenditures in 2024; 2) identify the main elements of the transformation of the social protection system in the war and post-war periods; 3) evaluate the domestic and analyze the foreign experience of rebuilding the infrastructure, branches of industry and military industry; 4) analyze the reform vector of education and health care. Managers can form new conceptual approaches to the reconstruction of Ukraine, exploring not only the managerial aspect, but also the philosophical, legal, economic, and financial aspects. Management and administration in these directions ensures the complexity of approaches to reconstruction processes and the ability to form sound strategies for the innovative development of Ukraine. This topic creates an opportunity for the development of interdisciplinary research that combines the scientific areas of finance, economics, management, public administration, philosophy and sociology to modernize approaches to strategizing, contributing to the creation of a theoretical basis for solving global problems of the world’s transformational economy and measuring their impact on modern society.

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