ОЦІНЮВАННЯ СТАНУ КРЕДИТУВАННЯ РЕАЛЬНОГО СЕКТОРУ ТА ТЕНДЕНЦІЇ ЙОГО РОЗВИТКУ В СУЧАСНИХ УМОВАХ

The tasks performed with the help of the budget help to define the essence of the budget. Without going into details of the controversy of the essence, functions and principles of budgeting, however, I believe it is necessary to determine the initial theoretical positions on these concepts, which have been debatable so far. The purpose of the article is conducting an assessment of the state of real sector crediting and its development trends in modern conditions. Methods used in the research: survey, quantification, ranking, scoring, etc. The hypothesis of the study. When issues related to ensuring sufficient transparency of the costs incurred for the maintenance of a particular state entity are resolved, a problem arises related to the relationship between budget-financed expenditures and expenditures through assistance (grants and sponsorship). Transparency requires the integration of aid-financed spending information for decision-making and budget reporting. Presenting main material. The state helps the formation of highly efficient economic organizations capable of operating in the domestic and world markets in an environment of fierce competition, and concentrating resources on promising areas for updating production. Instruments of direct state influence should be focused on supporting private initiative specifically for the development of modern and newest technological structures, stimulating investment activity in the relevant areas. The originality and practical significance of the research. How the term “budget” itself is defined is of fundamental importance to manage the budget process as effectively as possible. In most cases, this concept is limited to estimates relating to annual appropriations of funds by the relevant legislature. Such a concept, however, may cover only a small fraction of all fiscal transactions. Conclusions. The size of the budget deficit depends on many factors. For example, the government, under pressure from the public or the opposition, cannot stop unreasonable wage growth, especially in conditions of high inflation, while the volume of the budget deficit, respectively, increases by the amount of economically unjustified wages. In such cases, in the absence of other sources of covering the budget deficit, the government resorts to the "traditional" methods for such a situation to cover the budget deficit - a loan from the Central Bank.