波兰地区地方社区预算分权效率分析

Oleksandr Kudinov
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引用次数: 0

摘要

在欧洲积极一体化的条件下,乌克兰需要进行一系列改革,以达到欧洲的标准。2015年,乌克兰开始积极实施多项改革。改变国家行政区划的重大改革之一是分权改革,它体现了新的领土协会-联合领土社区的形成。分权改革的一种形式是预算(财政)分权。财政分权的目标是在考虑到其自然和劳动力资源、地理位置、社会地位、需求和内部能力的情况下,形成独立的、独立的领土社区。本文以波尔塔瓦地区的领土社区为例,探讨了预算资金使用的有效性问题。运用预算资金使用经济性评价的五项标准来评价其使用效率。根据计算结果,发现改革是有效的,因为大多数指标都有改善的趋势,但是,达到所有五个标准的社区的份额相当小。然而,这些社区迄今尚未充分利用其潜力,目前正在失去对未来可持续发展战略的支持,因此,在今后几年中,只要克服了外部威胁,就有可能看到预算权力下放的有效性得到改善,使所有五项标准达到参考水平的改善是相当小的。然而,这些社区迄今尚未充分利用其潜力,目前正在失去对未来可持续发展战略的支持,因此,在今后几年中,只要克服了外部威胁,就有可能看到预算权力下放的有效性得到改善,使所有五项标准达到参考水平的改善是相当小的。然而,这些社区迄今尚未充分利用其潜力,目前正在失去对未来可持续发展战略的支持,因此,在今后几年中,只要克服外部威胁,就有可能看到预算权力下放的效力有所改善。今天,可以看到波尔塔瓦地区各地区社区在预算执行方面的份额发生了重大变化。自己的收入水平在提高,补贴水平在逐渐减少,尽管速度很小。但是,经济活动支出的指标仍然很低。根据计算结果,在60个被研究的社区中,20%的效率指标为负,40%的效率指标为平均,其余40%的效率指标为高。因此,少数社区的指标仍然处于较低水平,因此需要现代化的管理制度,以赶上全国平均水平的指标。目前的科学研究需要进一步发展,因为社区是年轻的,有必要不断分析其经济活动的结果,以便及时发现问题点,消除问题,进一步发展经济上有吸引力的乌克兰领土社区。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ANALYSIS OF THE EFFICIENCY OF BUDGET DECENTRALIZATION OF THE TERRITORIAL COMMUNITIES OF POLTAVIA REGION
In the conditions of active European integration, Ukraine needs to carry out a number of reforms in order to meet European standards. In 2015, Ukraine began to actively implement a number of reforms. One of the significant reforms that changed the administrative division of the country was the decentralization reform, which embodies the formation of new territorial associations – united territorial communities. One of the forms of decentralization reform is budgetary (financial) decentralization. The goal of financial decentralization is the formation of independent, independent territorial communities taking into account their natural and labor resources, geographical location, social status, needs and internal capabilities. The article examines the issue of the effectiveness of the use of budget funds on the example of territorial communities of the Poltava region. Five criteria of economic assessment of the use of budget funds were applied to assess the efficiency. According to the results of the calculations, it was found that the reform is effective because most of the indicators have a tendency to improve, however, the share of communities that reach all five criteria to the reference level is quite small. However, the communities to date have not fully used their potential and are currently falling out of favor with sustainable development strategies for the future, therefore, in the coming years, provided that external threats are overcome, it is possible to observe an improvement in the effectiveness of budget decentralization that achieve all five criteria to the reference level is quite small. However, the communities to date have not fully used their potential and are currently falling out of favor with sustainable development strategies for the future, therefore, in the coming years, provided that external threats are overcome, it is possible to observe an improvement in the effectiveness of budget decentralization that achieve all five criteria to the reference level is quite small. However, the communities to date have not fully used their potential and are currently falling out of favor with sustainable development strategies for the future, therefore, in the coming years, provided that external threats are overcome, it is possible to observe an improvement in the effectiveness of budget decentralization. Today, it is possible to observe significant changes in the share of budget implementation by territorial communities of Poltava region. The level of own income is increasing, the level of subsidies is gradually decreasing, albeit at a small pace. However, indicators of expenditures on economic activity remain quite low. Based on the results of the calculations, it was found that out of 60 studied communities, 20% have negative indicators of efficiency, 40% have average indicators, and the other 40% have high indicators. And therefore, there is a low number of communities whose indicators remain at a low level, so they need to modernize the management system in order to catch up with the average national indicators. The current scientific research requires further development, since the communities are young and it is necessary to constantly analyze the results of their economic activity in order to timely identify problematic points, eliminate them and further develop economically attractive territorial communities of Ukraine.
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