MANAGEMENT OF THE BUDGET PROCESS OF UKRAINE IN THE CONTEXT OF EUROPEAN INTEGRATION

Анотація

The article investigates the current state of management of the budget process of Ukraine and defines new approaches to managing the state budget resources in the context of European integration. It is determined that the management of the budget process is one of the directions of management activity, which ensures the integrity of management of the financial system of the state and the implementation and achievement of its financial goals. It is emphasized that the efficiency of managing the budget process depends on ensuring the sustainable development of the country, the fulfillment of social obligations to the state by the state, the effective formation and use of financial resources, the creation of a sufficient financial basis for the development of the country, the realization of government functions, optimization of sources of budget revenues and expenditures, improvement of the activity of the executive and legislative bodies in the budget sphere and so on. The authors analyze the main results of the state budget execution for the last 10 years, calculate the performance indicators of the Consolidated Budget of Ukraine during 2009-2018 and the coefficient of economic and social efficiency. It has been concluded that in the context of European integration, budgetary balance must be achieved by finding additional sources of income on the basis of overcoming the shadow sector of the state's economy, and not by reducing costs, especially in the social sphere. It is established that in forming new approaches to managing the budget process in the context of European integration at the stage of budget execution, it is important to effectively perform the functions entrusted to public authorities, on which the effectiveness of the budget process depends. Our approaches to the management of the state budget resources in the context of European integration will help to optimize the management of the budget process of Ukraine, increase the transparency of the work of public authorities, increase the efficiency of use of budget funds, investment attractiveness of the country and increase the international ranking of Ukraine in ensuring a comprehensive economic transition into a European economy for EU membership.

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