戒严令和乌克兰战后恢复下预算政策的优先事项

Yurii RADIONOV
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The outlined problems require in-depth study, as this policy must be rational, efficient, effective, take into account the conditions of the war and foresee real ways of further development in the post-war period. The purpose is to develop an algorithm for further development, to form an effective mechanism for the distribution and redistribution of budget funds, to increase the efficiency and effectiveness of budget policy during the recovery period of Ukraine based on an analysis of its priorities in war conditions, their features, expediency and justification. Methods. General scientific and special methods are used: analysis, synthesis, grouping, description, comparison, theoretical generalization and abstract-logical. Results. During the war, the issue of the effectiveness of the management of the country's financial resources becomes relevant. The analysis of the structure of budget expenditures demonstrates the priorities of the budget policy within the concentrated volume of financial resources, the possibilities of the state or local budgets for financing activities, the corresponding category of expenditures. In 2022, there were significant changes in budget policy priorities, caused by a full-scale Russian invasion and the need for a significant increase in funding for the security and defense sector. There was a problem with servicing the state debt and the impossibility of filling the revenue part of the state and local budgets to form the appropriate level of expenditures, which is a characteristic feature of a country whose economy is engulfed in war. The analysis of expenditures by types of budgets and the structure of the consolidated budget by functional classification shows that the priorities of the budget policy in peacetime and in the conditions of martial law are different. The hypothesis regarding the differentiation of the budget by military significance is put forward and substantiated. Conclusions. If before the war, the priorities of budget policy were the post-pandemic recovery of the economy and the direction of investments in the country's future, now - ensuring defense capability and stable functioning. Redirecting a significant amount of financial resources to the needs of the security and defense sector of Ukraine is an appropriate, justified and justified step. In the post-war period, the priorities of budget policy will change, based on those tasks and goals, which will be determined by medium- and long-term programs for the recovery and development of Ukraine. At the same time, the task of increasing the potential of the Armed Forces of Ukraine and the development of the military-industrial complex will continue to be a priority area of budget policy. 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引用次数: 0

摘要

介绍。各种金融和经济危机、冲击,包括戒严的实施,影响了预算政策的执行状况,从根本上改变了预算政策的优先顺序,因此需要及时调整主要方向和宏观指标。财政风险增加,外生因素和内生因素对财政和预算制度产生强大影响,需要特别注意分析预算收入形成状况,确定优先事项,合理分配和有效使用预算支出。问题陈述。戒严令下的预算政策尚未得到充分研究。概述的问题需要深入研究,因为这个政策必须是合理的,有效率的,有效的,考虑到战争的条件,并预见到战后进一步发展的真正途径。其目的是在分析乌克兰在战争条件下的优先事项、特点、权宜之计和理由的基础上,为进一步发展制定一种算法,形成预算资金分配和再分配的有效机制,提高乌克兰在恢复期间预算政策的效率和效力。方法。一般的科学方法和特殊的方法:分析、综合、分组、描述、比较、理论概括和抽象逻辑。结果。在战争期间,国家财政资源管理的有效性问题变得相关。对预算支出结构的分析表明,预算政策在财政资源集中范围内的优先次序,国家或地方预算为活动筹资的可能性,以及相应的支出类别。2022年,预算政策优先事项发生了重大变化,原因是俄罗斯全面入侵,需要大幅增加安全和国防部门的资金。在偿还国家债务方面存在问题,而且不可能填补国家和地方预算的收入部分,以形成适当的支出水平,这是一个经济陷入战争的国家的特点。通过对预算类型的支出和职能分类的综合预算结构的分析,可以看出和平时期和戒严时期预算政策的优先顺序是不同的。提出并证实了按军事意义区分预算的假设。结论。如果在战前,预算政策的优先事项是流行病后的经济复苏和对国家未来的投资方向,现在则是确保国防能力和稳定运作。将大量财政资源转用于乌克兰安全和国防部门的需要是一个适当、合理和合理的步骤。在战后时期,预算政策的优先事项将根据这些任务和目标发生变化,这些任务和目标将由乌克兰的中期和长期恢复和发展计划确定。与此同时,增加乌克兰武装部队的潜力和发展军工联合体的任务将继续是预算政策的优先领域。为了提高预算政策的有效性和有效性,有必要改革预算支出管理的陈旧方法和方式,全面实行中期预算规划,不断分析预算项目的任务和目标,实现计划成果,并在此基础上提出计划和后续预算期预算项目进一步实施的特点。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Priorities of budget policy under martial law and post-war recovery of Ukraine
Introduction. Various financial and economic crises, shocks, including the introduction of martial law, affect the state of implementation and fundamentally change the priorities of budget policy, and therefore require timely adjustment of the main directions and macro indicators. Fiscal risks are increasing, exogenous and endogenous factors are exerting a powerful influence on the financial and budgetary system, which requires special attention to the analysis of the state of formation of budget revenues, determination of priorities, rational distribution and effective use of budget expenditures. Problem Statement. Budgetary policy under martial law has not been sufficiently studied. The outlined problems require in-depth study, as this policy must be rational, efficient, effective, take into account the conditions of the war and foresee real ways of further development in the post-war period. The purpose is to develop an algorithm for further development, to form an effective mechanism for the distribution and redistribution of budget funds, to increase the efficiency and effectiveness of budget policy during the recovery period of Ukraine based on an analysis of its priorities in war conditions, their features, expediency and justification. Methods. General scientific and special methods are used: analysis, synthesis, grouping, description, comparison, theoretical generalization and abstract-logical. Results. During the war, the issue of the effectiveness of the management of the country's financial resources becomes relevant. The analysis of the structure of budget expenditures demonstrates the priorities of the budget policy within the concentrated volume of financial resources, the possibilities of the state or local budgets for financing activities, the corresponding category of expenditures. In 2022, there were significant changes in budget policy priorities, caused by a full-scale Russian invasion and the need for a significant increase in funding for the security and defense sector. There was a problem with servicing the state debt and the impossibility of filling the revenue part of the state and local budgets to form the appropriate level of expenditures, which is a characteristic feature of a country whose economy is engulfed in war. The analysis of expenditures by types of budgets and the structure of the consolidated budget by functional classification shows that the priorities of the budget policy in peacetime and in the conditions of martial law are different. The hypothesis regarding the differentiation of the budget by military significance is put forward and substantiated. Conclusions. If before the war, the priorities of budget policy were the post-pandemic recovery of the economy and the direction of investments in the country's future, now - ensuring defense capability and stable functioning. Redirecting a significant amount of financial resources to the needs of the security and defense sector of Ukraine is an appropriate, justified and justified step. In the post-war period, the priorities of budget policy will change, based on those tasks and goals, which will be determined by medium- and long-term programs for the recovery and development of Ukraine. At the same time, the task of increasing the potential of the Armed Forces of Ukraine and the development of the military-industrial complex will continue to be a priority area of budget policy. In order to increase the effectiveness of budget policy and its effectiveness, it is necessary to reform outdated methods and approaches to managing budget expenditures, introduce full-fledged medium-term budget planning, constantly analyze the tasks and goals of budget programs, achieve the planned results, and on this basis develop proposals regarding the features of the further implementation of these programs in planned and subsequent budget periods.
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