Conceptual approaches to the financial stability of local budgets management

Анотація

The purpose of the research is to study the theoretical and methodical bases to manage the financial stability of local budgets. Methods. It was used the following methods: comparative economic analysis, induction and deduction, summarizing, logical generalization, grouping and graphic expression. Results. An article analyses the conceptual bases to form the mechanism of financial stability of local budgets management under decentralization. This mechanism is formed as a result of correlation between government authorities, local authorities, as well as business and society for increasing the effectiveness of process of financial stability of local budgets management. It proposes the logical order of the financial stability of local budgets management. This order comprises the estimation of preconditions for providing the financial stability; the identification of exogenous and endogenous factors of influence on local budgets formation; the estimation of effectiveness of financial stability of local budgets management; the clarification and analysis of management problems; the development of trends to enhance the financial stability of local budgets management. Practical meaning. All the aforementioned facts will help to intensify the process for increasing the responsibility as well as to create stimuli in local authorities under decentralization. Prospects for further research of the authors are to develop conceptual bases for managing the stability of local budgets of Ukraine in the context of decentralization.

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