在确保平衡财政政策的背景下为乌克兰提供财政预算的财政形式

V. Polishchuk
{"title":"在确保平衡财政政策的背景下为乌克兰提供财政预算的财政形式","authors":"V. Polishchuk","doi":"10.33987/vsed.3-4(78-79).2021.108-121","DOIUrl":null,"url":null,"abstract":"The article investigates the main problems of the treasury system of the execution of state and local budgets. The subject of the study is the treasury service of state and local budgets in the context of ensuring a balanced financial policy. The goal is to study how much the treasury service of budgets in Ukraine has changed over the past years. It is also worth to offer possible ways to improve the treasury service of budgets of different levels in the context of providing balanced financial policies. The study methodology involves the use of the following methods of empirical research methods (observation, comparison), methods of theoretical research (climbing from abstract to concrete), general methods used both on empirical and theoretical level of research (abstraction and concretization, analysis, synthesis, induction, deduction, analogy) and others. The systematization of literary sources and approaches to the treasury form of service of the budgets of Ukraine in the context of ensuring a balanced financial policy showed that most domestic scientists who dealt with this issue were considered separate areas of service of budgets. The relevance of solving this scientific problem is that the treasury form of service of the budgets of Ukraine is mainly considered technically, which in many cases does not allow it to apply it in the context of providing balanced financial policies as an effective tool for implementing the state policy. The results of the study are: the theoretical approach to the issues of treasury maintenance of budgets of different levels is considered; the interaction of the bodies of the State Treasury of Ukraine with budget funds and in the context of decentralization of power is investigated; the implementation of revenues and social expenditures of the State Budget of Ukraine is analyzed. The originality of the study, and this is its practical value, it has been proposed to improve the control over the expenditure of budget funds and the modernization of the qualitative level of service by the state treasury authorities. Research conclusions are as follows: empirically confirmed and theoretically proved that the existing prospects for improving the treasury form of service of the budgets of Ukraine in the context of ensuring a balanced financial policy. The results of the study may be useful for financiers-practitioners, representatives of academic circles, students, all who are interested in treasury budget service.","PeriodicalId":102651,"journal":{"name":"Socio-Economic Research Bulletin","volume":"5 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"TREASURY FORM OF BUDGETS SERVICING OF UKRAINE IN THE CONTEXT OF ENSURING A BALANCED FINANCIAL POLICY\",\"authors\":\"V. Polishchuk\",\"doi\":\"10.33987/vsed.3-4(78-79).2021.108-121\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article investigates the main problems of the treasury system of the execution of state and local budgets. The subject of the study is the treasury service of state and local budgets in the context of ensuring a balanced financial policy. The goal is to study how much the treasury service of budgets in Ukraine has changed over the past years. It is also worth to offer possible ways to improve the treasury service of budgets of different levels in the context of providing balanced financial policies. The study methodology involves the use of the following methods of empirical research methods (observation, comparison), methods of theoretical research (climbing from abstract to concrete), general methods used both on empirical and theoretical level of research (abstraction and concretization, analysis, synthesis, induction, deduction, analogy) and others. The systematization of literary sources and approaches to the treasury form of service of the budgets of Ukraine in the context of ensuring a balanced financial policy showed that most domestic scientists who dealt with this issue were considered separate areas of service of budgets. The relevance of solving this scientific problem is that the treasury form of service of the budgets of Ukraine is mainly considered technically, which in many cases does not allow it to apply it in the context of providing balanced financial policies as an effective tool for implementing the state policy. The results of the study are: the theoretical approach to the issues of treasury maintenance of budgets of different levels is considered; the interaction of the bodies of the State Treasury of Ukraine with budget funds and in the context of decentralization of power is investigated; the implementation of revenues and social expenditures of the State Budget of Ukraine is analyzed. The originality of the study, and this is its practical value, it has been proposed to improve the control over the expenditure of budget funds and the modernization of the qualitative level of service by the state treasury authorities. Research conclusions are as follows: empirically confirmed and theoretically proved that the existing prospects for improving the treasury form of service of the budgets of Ukraine in the context of ensuring a balanced financial policy. The results of the study may be useful for financiers-practitioners, representatives of academic circles, students, all who are interested in treasury budget service.\",\"PeriodicalId\":102651,\"journal\":{\"name\":\"Socio-Economic Research Bulletin\",\"volume\":\"5 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-11-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Socio-Economic Research Bulletin\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.33987/vsed.3-4(78-79).2021.108-121\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Socio-Economic Research Bulletin","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.33987/vsed.3-4(78-79).2021.108-121","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本文探讨了国家和地方预算执行中财政体制存在的主要问题。该研究的主题是在确保平衡财政政策的背景下,国家和地方预算的财政服务。其目的是研究乌克兰财政预算服务在过去几年中发生了多大变化。在提供均衡财政政策的背景下,如何改善各级预算的财政服务也值得探讨。研究方法包括运用实证研究方法(观察法、比较法)、理论研究方法(从抽象到具体)、在实证和理论研究层面同时运用的一般方法(抽象与具体化、分析、综合、归纳、演绎、类比法)等。在确保平衡财政政策的背景下,将文献来源和乌克兰预算的财政服务形式的方法系统化表明,处理这一问题的大多数国内科学家被认为是预算服务的单独领域。解决这一科学问题的相关性在于,乌克兰预算的国库服务形式主要是在技术上考虑的,这在许多情况下不允许将其应用于提供平衡的财政政策的背景下,作为执行国家政策的有效工具。研究的结果是:从理论的角度考虑了各级预算的财政维持问题;调查了乌克兰国家财政机构与预算资金以及在权力下放的背景下的相互作用;分析了乌克兰国家预算收入和社会支出的执行情况。本文的研究具有独创性,这也正是它的实用价值所在,为提高财政部门对预算资金支出的控制和现代化服务的质量水平提出了建议。研究结论如下:实证证实和理论证明了在确保财政政策平衡的背景下改善乌克兰财政预算服务形式的现有前景。本文的研究结果对金融从业者、学术界代表、学生以及所有对财政预算服务感兴趣的人都有一定的参考价值。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
TREASURY FORM OF BUDGETS SERVICING OF UKRAINE IN THE CONTEXT OF ENSURING A BALANCED FINANCIAL POLICY
The article investigates the main problems of the treasury system of the execution of state and local budgets. The subject of the study is the treasury service of state and local budgets in the context of ensuring a balanced financial policy. The goal is to study how much the treasury service of budgets in Ukraine has changed over the past years. It is also worth to offer possible ways to improve the treasury service of budgets of different levels in the context of providing balanced financial policies. The study methodology involves the use of the following methods of empirical research methods (observation, comparison), methods of theoretical research (climbing from abstract to concrete), general methods used both on empirical and theoretical level of research (abstraction and concretization, analysis, synthesis, induction, deduction, analogy) and others. The systematization of literary sources and approaches to the treasury form of service of the budgets of Ukraine in the context of ensuring a balanced financial policy showed that most domestic scientists who dealt with this issue were considered separate areas of service of budgets. The relevance of solving this scientific problem is that the treasury form of service of the budgets of Ukraine is mainly considered technically, which in many cases does not allow it to apply it in the context of providing balanced financial policies as an effective tool for implementing the state policy. The results of the study are: the theoretical approach to the issues of treasury maintenance of budgets of different levels is considered; the interaction of the bodies of the State Treasury of Ukraine with budget funds and in the context of decentralization of power is investigated; the implementation of revenues and social expenditures of the State Budget of Ukraine is analyzed. The originality of the study, and this is its practical value, it has been proposed to improve the control over the expenditure of budget funds and the modernization of the qualitative level of service by the state treasury authorities. Research conclusions are as follows: empirically confirmed and theoretically proved that the existing prospects for improving the treasury form of service of the budgets of Ukraine in the context of ensuring a balanced financial policy. The results of the study may be useful for financiers-practitioners, representatives of academic circles, students, all who are interested in treasury budget service.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信