MANAGEMENT OF FINANCIAL SECURITY OF TERRITORIAL COMMUNITIES UNDER MARTIAL LAW

Анотація

The article analyzes the conceptual foundations, content, and features of financial security management in local communities under martial law. It reveals the essence of management approaches to the organization of public finances at the local level and outlines the key principles for ensuring the stability of budgetary processes in conditions of heightened uncertainty. It examines the factors that determine the transformation of mechanisms for planning and using community resources, as well as the need to increase their resilience to threats of various kinds. Scientific approaches to interpreting the concept of «financial security of territorial communities» have been summarized, and its place in the system of public administration and regional policy has been clarified. It has been confirmed that the effectiveness of financial security is based on the coordinated interaction of local self-government bodies, the state, and other stakeholders, as well as on the application of modern methods of risk management, strategic planning, and operational budgetary response. The role of managerial competence and quality of decision-making in maintaining a reliable level of local finances is emphasized. Socio-economic and institutional factors influencing the ability of communities to ensure financial stability in crisis conditions have been identified. The impact of military challenges on the revenue base, budget priorities, and the performance of socially significant functions has been assessed. Taking into account current scientific approaches, directions for improving financial resource management mechanisms have been proposed, aimed at increasing the flexibility of the budget system and strengthening the economic independence of communities. The current state of financial security management in local communities was studied, and key risks and barriers that negatively affect the financial balance of local budgets during martial law were identified. The regulatory framework governing the financial activities of local communities was analyzed, and its impact on the ability to make operational management decisions was outlined. Proposals were developed to improve state policy and local management practices that will contribute to increasing the financial stability of local communities and strengthening their ability to withstand current threats.

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