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УДК 336.142.3
ЕФЕКТИВН1СТЬ БЮДЖЕТНИХ ВИТРАТ У СИСТЕМ1 ДЕРЖАВНОГО РЕГУЛЮВАННЯ
Боголiб Т.М.
Предметом дослдження е теоретичн та практичн1 питання ефективност1 бюджетних витрат у систем\ державного регулювання.
Метою дослдження е розкриття сутност1 ефективност1 бюджетних витрат у систем\ державного регулювання.
Методи дослдження. У робот1 застосовано сукупнсть наукових метод1в \ п1дход1в, у тому числ\ системний, структурний, пор1вняльний, факторний методи, що дозволило реал1зувати концептуальну еднсть досл1дження.
Результати роботи. Доведено, що ефективне використання бюджетних кошт1в являеться важливим для будь-якоI соц1ально ор1ентованоГ держави. Розкрито визначальну роль у п1двищенн1 ефективност1 бюджетних витрат метод1в управлння державними фнансами. Проанал1зовано ¡нструменти ефективност1 бюджетних витрат; обфунтовано, що програмно-ц/льовий метод забезпечуе розподл бюджетних ресурсов за цлями, задачами \ функц/ями держави з урахуванням прюритет1в фнансовоI полтики. Узагальнено досв1д розвинутих кран, який показав, що базовими принципами ефективного використання бюджетних кошт1в е прозорсть \ в1дкрит1сть бюджетного процесу. Визначено ¡ндикатори для оц1нки ефективност1 бюджетних витрат у кранах ¡з розвинутою \ трансформац1йною економкою. Розроблено пдходи до п1двищення ефективност1 бюджетних витрат.
Галузь використання результате дослдження. Державний, рег1ональн1 та бюджети громад. Формування державного, регональних, бюджет1в громад у систем\ державного регулювання.
Висновки. Виявлено, що ¡снуе ряд суттевих проблем методолог1чного характеру, серед яких в1дсутн1сть чтко структурованоI системи постановки завдань в1дносно розвитку держави на довгострокову перспективу, недостатня регламентац1я процедур оц1нки ефективност1 отриманого фнансування \ формал1зац1я системи ¡ндикатор1в оц1нки; в1дсутн1сть персональноI в1дпов1дальност1 за прийняття неефективних управлнських ршень, а також в1дсутн1сть механ1зм1в д1евого контролю \ впливу громадськост\ на бюджетний процес.
Неефективно застосовуеться бюджетне законодавство, проблемними е запровадження програмно-ц1льового методу та орган1зац1я державних закупок.
Важливим для забезпечення ефективност1 бюджетних витрат являеться пдвищення р1вня д1евост1 оперативного впливу держави на процес виконання державних ц1льових програм за результатами монторингу, на баз\ якого анал1з \ оц1нка будуть тсно пов'язан1 ¡з системою п1дзв1тност1 головних розпорядниюв бюджетних кошт1в в1дносно виконання завдань \ досягнення ц1лей.
Система монторингу повинна лежати в основ\ державних закуп1вель, вони мають бути прозорими.
Ключов'1 слова: бюджетн1 кошти, державн закуп1вл1, державн1 ц1льов1 програми, державне регулювання, виконання бюджету, ефективнсть витрат, монторинг, стандартизац1я публ1чних послуг.
ЭФФЕКТИВНОСТЬ БЮДЖЕТНЫХ РАСХОДОВ В СИСТЕМЕ ГОСУДАРСТВЕННОГО РЕГУЛИРОВАНИЯ
Боголиб Т.М.
Предметом исследования являются теоретические и практические вопросы эффективности бюджетных расходов в системе государственного регулирования.
Целью исследования является раскрытие сущности эффективности бюджетных расходов в системе государственного регулирования.
Методы исследования. В работе использовано совокупность научных методов и подходов, в том числе системный, структурный, сравнительный, факторный методы, что позволило реализовать концептуальное единство исследования.
Результаты работы. Доказано, что эффективное использование бюджетных средств является важным для любого социально ориентированного государства. Раскрыто определяющую роль в повышении эффективности бюджетных расходов методов управления государственными финансами. Проанализировано инструменты эффективности бюджетных расходов; обосновано, что программно-целевой метод обеспечивает распределение бюджетных ресурсов по целям, задачам и функциям государства с учетом приоритетов финансовой политики. Обобщен опыт развитых стран, который показал, что базовыми принципами эффективного использования бюджетных средств являются прозрачность и открытость бюджетного
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процесса. Определены индикаторы для оценки эффективности бюджетных расходов в странах с развитой и трансформационной экономикой. Разработано подходы к повышению эффективности бюджетных расходов.
Отрасль использования результатов исследования. Государственный, региональные и бюджеты общин. Формирование государственного, региональных, бюджетов общин в системе государственного регулирования.
Выводы. Установлено, что существует ряд существенных проблем методологического характера, среди которых отсутствие четко структурированной системы постановки задач относительно развития государства на долгосрочную перспективу, недостаточная регламентация процедур оценки эффективности полученного финансирования и формализация системы индикаторов оценки; отсутствие персональной ответственности за принятие неэффективных управленческих решений, а также отсутствие механизмов действенного контроля и влияния общественности на бюджетный процесс.
Неэффективно используется бюджетное законодательство, проблемными являются внедрение программно-целевого метода и организация государственных закупок.
Важным для обеспечения эффективности бюджетных расходов является повышение уровня действенности оперативного влияния государства на процесс исполнения государственных целевых программ по результатам мониторинга, на базе которого анализ и оценка будут тесно связаны с системой подотчетности главных распорядителей бюджетных средств относительно исполнения задач и достижения целей.
Система мониторинга должна лежать в основе государственных закупок, они должны быть прозрачными.
Ключевые слова: бюджетные средства, государственные закупки, государственные целевые программы, государственное регулирование, исполнение бюджета, эффективность расходов, мониторинг, стандартизация публичных услуг.
EFFICIENCY OF BUDGETARY EXPENDITURES IN STATE REGULATION SYSTEM
Bogolib T.M.
Research subject is represented by the theoretical and practical issues of efficiency of budgetary expenditures in the state regulation system.
Research aim is to analyze the efficiency of budgetary expenditures in the state
regulation system.
Research methods. The work is prepared on the basis of several scientific methods and approaches including systemic, structural, comparative, factorial methods to achieve conceptual integrity of the research.
Research results. The author proved that the effective usage of budgetary funds is highly important for any socially oriented state; specified the determinant role of methods of state finance management in the increase of efficiency of budgetary expenditures; analyzed instruments of efficiency of budgetary expenditures; substantiated that program and target method provides distribution of budgetary resources on purposes, assignments and functions of the state taking into account priorities of financial policy; generalized the experience of developed countries which showed that the basic principles of efficient usage of budgetary funds are transparency and openness of budgetary process; determined indicators for the assessment of efficiency of budgetary expenditures in the countries with the developed and transformation economy; developed approaches to increasing efficiency of budgetary expenditures.
Branch of applying research results. State, regional and community budgets. Formation of the state, regional and community budgets in the state regulation system.
Conclusions. The author revealed several essential methodological problems, including the absence of distinctly structured system of setting targets for the development of the state in the long-term perspective, insufficient regulation of procedures for the assessment of effectiveness of obtained financing and formalization of the system of assessment indicators; absence of personal responsibility for taking inefficient managerial decisions, as well as absence of mechanisms of effective control and influence of the community on the budgetary process.
Use of budgetary legislation is inefficient and implementation of program and target method and organization of state procurement are problematic.
To increase efficiency of budgetary expenditures it is important to increase the influence of the state on the process of implementing state target programs taking into account the results of monitoring, on the basis of which analysis and assessment will be closely connected with the reporting system of the main administrators of budgetary funds regarding performance of tasks and achievement of aims.
State procurement shall be transparent and based on the monitoring system.
Key words: budgetary funds, state procurement, state target programs, state regulation, budget performance, efficiency of expenditures, monitoring, standardization of public services.
Relevance of the problem. The effective use of budget funds is the most important thing for each socially responsible state and during the period of financial and economical crises and limited budget receipts this problem became relevant. The core role in the increasing of the budgetary efficient expenses play government finance management technologies such as special-purpose program, logic, transparent and clear state procurements system. All the program documents say about the necessity of the special-purpose program development in Ukraine but its practical realization remains deficient today. Among the reasons of this state of affairs are insufficient researches and practicians' attention to the questions of economical essence of the budget funds utilization efficiency, to the methodological basis of budget programs estimation, to the considering the orientation of government programs while evaluating the efficiency of budgetary expenses.
At the present stage of the development of Ukraine the important thing is further assurance of special-purpose program development as a key factor of efficiency increasing of budgetary expenses, improvement of state procurements system, public involvement to control over the use of budget funds.
Problem investigation degree. Among the remarkable foreign scholars' research studies in the field of methodological basis development of efficiency of budgetary expenses assurance some works of the following authors can be called: K.Adams, N. Afanas'ef, A.Wagner, K. Weiss, A. Illarionov, T.Kovaleva, A. Lavrov, S. Kushin, P. Samuelson, V. Smirnov, J. Stiglitz, S. Fischer, H. Sakhova. The questions concerning effective budgetary expenses system are investigated in the works of such Ukrainian scientists: O. Kyrylenko, I. Lunina, I. Lutyi, D. Popozenko, V. Fedosov.
Problem statement. Despite the defined methodological developing of this problem by some scholars, there are still a lot of questions remained little investigated. The important is to define the role of special-purpose program in increasing efficiency of budgetary expenses, to analyze existing tendencies in this field, to develop some methodological basis of the budget funds utilization efficiency, improvement of state procurements system.
These existing problems specified the target of the article, which essence is in discovery of theoretical and methodological basis of estimation budgetary expenses efficiency within the system of government regulation and defining ways and directions of supporting system improvement of the budget funds utilization efficiency in Ukraine.
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Basic material presentation. The investigation of the budget funds utilization efficiency shows its lack of clear definition in normative legal acts of Ukraine. The approach of performance and effectiveness represented in budgetary code of Ukraine doesn't give any clear criteria concerning the definition of efficiency of budgetary expenses. There is no vision of performance criteria among different controlling authorities and they investigate illegal, ineffective and inappropriate use of funds in their activity. Due to said, the researchers ,while investigating this problem, concentrate on the analysis of cases when there was an ineffective use of budget funds and factors which influence their rise in effectiveness. Except factors of inadequate budget expenses management the researchers also analyze criteria based on which one can draw a conclusion about their optimality for the society and offer different approaches to the defining of indicators depending on directing of budget expenses: to the state administration, social or invest events.
To assure the improvement of budget efficient expenses within the system of government regulation , still the important thing is putting into life all the effective measures concerned the improvement of approaches to the performance estimation of budget funds aiming to improve the quality in state service. Advancing the approaches to the budgetary funds planning is viable that can assist the realization of the main priorities of social and economical regulation [11].
Remarkable way to increase budget expenses efficiency is a special-purpose program. Budgeting is result oriented and assures spreading all budget resources according their goals, objectives and state functions including priorities in financial policy, public importance of expected results of budget funds using. The implementation of special-purpose program into the budgetary process defined the strengthening of accents while making the budget - at first, one should denote the results to be gained and only then the questions of recourses needed to gain these results are coped. The special-purpose program influences all stages of budget process as the result not only planning stages gain special purpose character but also the stages of processing and control. At such a case, during the control stage actual aims are analyzed but not the analysis of meeting some procedures.
One of the principles of the special-purpose program is the implementation of operational monitoring system and the increasing of control effectiveness at all stages of budget process which should be directed, mostly, on prevention of possible irregularities and not their aftermaths [1]. Control action preconditions the increase of monitoring effectiveness and estimation efficiency of using budget funds. Assurance of sequence while conducting the monitoring is an important aspect of making budgetary policy for a mid-term.
Referred to the experience of the development countries one may see that basic principles of budget funds utilization efficiency are transparency and openness of the budget process. The affirmation of viability of state spendings for different purposes must be put in public talks with further insurances of relevant control and audit of utilization efficiency from the side of publicity. The guarantee of systematical report provision by the government authority about the way of programs realization and gained results, producing control procedures and rules at the publicity's and organizations' side over the activity of executive authority and local government, their spending, dismantling all zone with absence of public control. Some part of authority delegation to the non-governmental organizations rendered assistance in increasing the effectiveness of units controlling budget expenses in many world countries.
Learning foreign country experience concerning the implementation of the special-purpose program to raise budget funds utilization efficiency gave the possibility to elicit the main problem questions on the way of its establishment. The main among them are : difficulty in defining state strategic priorities and assurance of their subsequent, methodological issues while implementation of mid-term planning, no accurately prescribed procedures of estimation of public service prime cost achievements level , reconciliation questions of allocation of budget recourses, based on performance, absence of informal budget funds indicator evaluation system for non performance , questions, concerning involving independent experts and community into budget process. A great attention is paid to create profitable financial and economical prerequisites for the development of the competitive landscape in the state service provision field, devoted separate functions to personal structures by state, electronic management implementation as a tool of rise of the budgetary expenses effectiveness. These events help to assure more rational using of the budget funds with further directing free recourses for conducting long-term programs of economic development.
Among main methods and mechanisms of increasing budged funds utilization efficiency in FSR countries are: exact submission of executive authority's activity to the state national priorities, implementation of mid-term budget planning, delineation of authority and securing the sources of income to the different budget levels, limitation of numbers of budget projects, implementing the define level of administrative latitude for budget allocation with simultaneous rise of their responsibility, introduction the standards of state services and developing of methodological recommendations concerning their prime cost, estimating the influence of state authorities over the state's and regions' economic development , implementation of independent public authorities performance examination, identification of independent experts' capacities and their selection procedure.
The development of institutional environment within the field of monitoring and control of funds utilization efficiency , defining principles and main budget policy priorities regarding increasing of budgetary expenses efficiency are interrelated with transformational changes in the country.[9].
The evaluation system investigation concerning budget funds utilization in terms of special-purpose programme implementation gave the opportunity to reveal the wide range of outstanding problems. The important thing is to advance the mechanism of budget project development as a separate object of the state dedicated programme, budget projects performance criteria, estimating of budgetary expenses efficiency. Principle of proper budget funds use predicts only adequateness of spending in accordance with goals specified by budgetary purposes and provisions. Effectiveness, in relation to the necessity and sufficiency of planned recourses for achieving the goal of activity is researched in practice rarely.
Principles, methodological approaches to the estimating of budgetary expenses efficiency need to be improved. System of laws and regulations within the field of special-purpose programme is quite branchy. But at the same time there are some criteria of specialpurpose programme that are not clearly specified, uncoordinated with each other. First of all, some budget and state dedicated programmes estimation indicators aren't fully coordinated with each other [7].
On the whole, methodology development of estimation of state dedicated programmes has progressive spirit [5]. Approaches to the estimation of different types of programmes, structuring and arrangement of both objects and subjects of providing state and household services are being operated. Simultaneously, laws and regulations are more like recommendatory hence, they are not obligatory to use. Also there are more questions remained handled insufficiently: absence of constant estimating of budgetary funds efficiency, insufficient methodology of estimation and audit of administrative decisions, the absence of criteria and procedure of inclusion the performance for previous periods when planning spending for next periods, the absence of quality estimation methodology and awareness of estimation indicators[1 ].
We defined some factors of the state procurement system, they influence budget funds efficiency: funds economy while making state procurement, winners selection criteria, efficiency of setting the trigger price, defining the time-frame in planning and providing state procurement.
The investigation we conducted could give us the possibility to improve those methodological approaches which concern providing budgetary expenses monitoring, assist in operational reveal of discrepancies during achieving programmes of assurance budget process transparency. However, the most prominent results can be reached in case of close interconnection of monitoring and estimation with accounting system of the main budget funds controllers in regard with meeting objectives and achieving goals.
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Investigation of state special-purpose program and budget projects formation and realization showed that those regulations written in laws and statutory instruments concerning the implementation of special-purpose program into the budget process either aren't implemented or implemented violently. Mutual coordination between state dedicated programmes and budget projects is important in terms of which national budget of Ukraine is composed, the level of financial and budget discipline is increased, responsibility of budget process parties, its openness and transparency that influences budget funds utilization efficiency. Informational provision served for the process of state dedicated programmes and budget projects realization and also making state procurement is on the low level.
Open and transparent budget process is an effective stranglehold on budget funds utilization efficiency. Transparency of budget process means conducting in-time and full income and expense information for the broad circle of citizens, draw social attention, independent experts and research establishments to the budget process at every its stage, developing real community strangleholds on the directing budget funds using [12].
What fundamentally influences effectiveness of state dedicated programmes and budget project realization is their volumes of financial backings, it doesn't give the opportunity to achieve planned performance.
It's necessary to improve the approaches of the development of budget projects realization in order to increase shaping and using funds to keep state establishments [3].
The development of state dedicated programmes, budget projects should be based on long-range and policy documents of social and economical development that will give a chance to guarantee coordination between them during performing both short and long term periods.
High influence aspect of increasing budget expenses efficiency is state financial control actualization. Analysis conducted simultaneously gives the possibility to reveal some features of subjectivity in this process.
Table 1. Structure of budget crimes concerning using the funds of National budget of Ukraine in 2007-2013 according to State financial inspection of Ukraine, %_
Indicator 2007 2008 2009 2010 2011 2012 2013
Funds misuse 18,8 12,5 15,8 10,7 9,1 3,8 4,5
Illegal funds use 81,2 87,5 84,2 89,3 90,9 96,2 95,5
Origin: State financial inspection of Ukraine
State regulatory authorities, Counting Chamber of Ukraine, State financial inspection of Ukraine exercise control over budget funds utilization efficiency within cases of misuse and illegal use of funds, it's difficult to operate insomuch as there no criteria of budget funds utilization efficiency.
Table 2. Structure of budget crimes concerning using the funds of National budget of Ukraine in 2007-2012, according to Counting Chamber of Ukraine, %_
Indicator 2007 2008 2009 2010 2011 2012
Illegal use incl. misuse of funds 54,4 37,3 46,9 52,8 41,4 37,2
Ineffective funds use 45,6 62,7 53,1 47,2 58,6 62,8
*Origin: Counting Chamber of Ukraine
It's very important while specifying goals and objectives of the programme to fix their financial backing sources clearly, especially for a long term time.
Estimation of budget expenses efficiency is one of the notable instruments of budget regulation which can prove receiving budgetary allocations volumes for consummation of budget expenses in future terms, coordinate budget policy with main streams of social and economical development of the country [10].The more efficacy of estimation will be the more it counts the peculiarities of achievement of functions laid by state on it. It's necessary to validate one standard of state service provision including administrative and social services. While estimating the new programmes implementation efficiency it's essential to compare volume of spending. It's important to make system and all-up analysis of expenses which are defrayed by state and subjects who got such services.
In order to make such estimations it's required to improve already existing strategies for building the system of indicators of budget projects estimation. It's helpful to separate the unit of such indicators into strategic and operational. Strategic criteria should be developed directly by program customers and operational - by doers depending on the tactics they chose to achieve strategic aims. For the development of such indicators it's desirable to invite outside specialists.
Competitive landscape development in the area of state and especially social service provision would assist in increasing of budget funds utilization efficiency. It's assured by means of the development of state-private partnership [4].
Funds expenses of private housing are more effective and rational and incite rise in quality service provision. State should set certain requirements for subjects' service provision and take control over their realizations. In such cases state retains its significant adjustment and functions and administrating some strategically important economic branches, while decreasing the level of tax burden [2].
In order to improve budget regulation aiming to increase budget expenses efficiency it's viable to build a distinct program hierarchy "state dedicated program ^ budget project ^ task». Methodology of composing national budget should keep a system where budgeting process should be realized from a perspective of state dedicated programmes with budget projects placing which have to be done in the frames of this program and tasks whose accomplishment will assure budget process realization [10].Such submission system would help to escape program duplication , assure their more transparent financial backing, assist in disposal of financial backing from the different levels budget. System of indicators should be integrated into budget process, indicators of state dedicated programmes accomplishment should be based on budget process performance criteria.
The important meaning for increasing of budget funds utilization efficiency is the open nature of budget process. First of all it concerns the possibility to have an accesses to every information regarding budgeting, most of all it concerns state dedicated programmes realization at each stage of operating. Transparency and publicity of budget funds utilization should be guaranteed by independent experts and organizations which have to be invited both on the stage of programmes planning and on the stage of their performing.
The improvement of budget process needs an increase of executive's authorities' responsibility for keeping budget discipline. In such case the one who should be liable is an exact civil servant for performing his own duties and not state establishment. It concerns not only following certain budget process procedures such as on-time developing and providing of plan and cost card budget funds controllers activity, provision of operative information concerning budget projects realization and also effectiveness of made administrative decisions.
The development of state procurement system has a prominent meaning in increasing budget funds utilization efficiency because mainly one third of all budget expenses are spread through the procurement. For its improvement its offered to set distinct terms of planning within the state procurement system because predictability of this process gives a wide range for the attraction of a great deal of state procurement
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agents. Implementation of such actions will help to increase the level competiveness in the field of state procurement system. It's essential also to define at the domestic level and legislatively formalized estimation criteria of procurement item's trigger price with the reference to the periodicals which can be sources of such prices. It's needed to set the requirements of the necessity reason of the procurement itself, what will assist transparency of budget funds utilization, increase the responsibility of main budget funds controllers for making spendings.
Conclusions.
Analysis of methodological approaches of assurance of budget funds utilization efficiency in Ukraine helped to reveal a range of essential methodological problems among which there is absence of distinct structured problem setting concerning the state development for a long term, insufficient estimation procedure regulation of received funding efficiency and formalization of indicators evaluation system; default of personal responsibility for ineffective administrative decisions, and also lack of community's effective control and influence mechanisms on budget process. Strategies for the definition of budget spending structure need to be improved. From the directions of budgetary spending mainly on consumption, it's necessary to concentrate on those spendings which guarantee the achievement of stable socio-economical development of the state. The important thing for the assurance of budget expenses efficiency is increasing the level of effectiveness of operational state impact on the process of state dedicated programmes realization according to monitoring results. On its basis, estimation and analysis will be closely connected with accountability system of main budget funds controllers concerning task performance and goals gaining. The information regarding each stage of budget process, the progress of state dedicated programmes implementation must be open and transparent for subjects of budget process and community.
Considering the main tendencies of budgetary expenses increasing in Ukraine showed insufficient effectiveness in application of rules of fiscal legislation. Principles used for the assistance in increasing of budget funds utilization efficiency on practice or used just in formal way or else are ignored by main budged funds controllers. System of fiscal legislation of Ukraine is in certain questions over regulate and bureaucratic, it leads to administrative management methods, tighten free will of the ways of achieving goals set in the face of main budget funds controllers .
The development of special-purpose program method in Ukraine renders help to systematize and optimize budgetary expenses. It concerns the implementation of budget projects passports, system improvement of long-range and policy documents of socio-economical development of Ukraine. These steps made state budgetary expenses more subordinated, in its turn it would assure more efficiency of budget funds utilization. At the same time conducted comparative analysis of state dedicated profgrammes and budget projects gave the opportunity to reveal some substantial controversies between long-term state dedicated programmes and short-term budget projects that causes problems concerning with funding of state dedicated programmes during the completing period .
State procurement amount to about 30% in the structure of national budget of Ukraine and their improvement can guarantee substantial result relating to the increasing of budget funds utilization efficiency.
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ДАН1 ПРО АВТОРА
Боголiб Тетяна MaK^MiBHa, доктор економнних наук, професор, декан фЫансово-гумаытарного факультету
ДВНЗ «Переяслав-Хмельницький ДПУ iMeHi Григеря Сковороди»
вул. Сухомлинського, 30, м. Переяслав-Хмельницький, Кш'вська область, 08401, Укра'1'на
ДАННЫЕ ОБ АВТОРЕ
Боголиб Татьяна Максимовна, доктор экономических наук, профессор, декан финансово-гуманитарного факультета
ГВУЗ «Переяслав-Хмельницкий государственный педагогический университет имени Григория Сковороды»
ул. Сухомлинского 30, г. Переяслав-Хмельницкий, Киевская область, 08401, Украина
DATA ABOUT THE AUTHOR
Tatiana Maksimovna Bogolib, Doctor of Economics, Professor, Honored Worker of Education, Dean of Financial and Humanitarian Faculty
SHEE "Pereyaslav-Khmelnitskiy SPU named after Grygoriy Skovoroda»
Sukhomlynsky Str. 30, Pereyaslav-Khmelnitsky, Kiev region, 08401, Ukraine
УДК 330.322(477)
АНАЛ1ТИЧНА ОЦ1НКА РЕАЛЬНОГО СТАНУ 1НВЕСТИЦ1ЙНО1 Д1ЯЛЬНОСТ1 В УКРА1Н1: ВНУТР1ШН1Й I ЗОВН1ШН1Й АСПЕКТ
Воронкова О.М.
Високодинамiчний розвиток соujально-економiчних процеав взагалi та нвести^йних процеав зокрема зумовлюе необхiднiсть постйного аналiзу реального стану нвести^йноГ дiяльностi iз врахуванням впливу внутршмх та зовншмх чинниюв. Саме об'ективна оцнка актуальноI' ситуацИ' в нвести^йнЮ сферi дозволяе як нвесторам, так \ державi оперативно коригувати свою поведнку. Це зумовлюе актуальнсть, наукове та практичне значення даноI' роботи.
Предметом до^дження е сукупнсть о^ночних критерив та показниюв, як характеризують реальний стан нвести^йноГ дiяльностi в национальному та мiжнародному аспектах. Метою роботи е аналтична о^нка внутршмх та зовншнх аспе^в реального стану нвести^йноГ дiяльностi в Укран та формулювання на основi пропози^й щодо и активiзаuji. При здйсненн аналiзу реального стану нвести^йно!' дiяльностi в Укран використовувалися аналтичн методи спостереження, аналiзу та порiвняння, метод експертних о^нок. При формулюванн пропози^й щодо активiзаuji' нвести^йно!' дiяльностi у сучасних втчизняних умовах застосовано евристичн методи, а також методи узагальнення та екстраполяц.
У роботi здйснено аналтичну о^нку основних внутрiшнiх показниюв, як характеризують реальний стан стан нвести^йноГ дiяльностi в УкраТш, а саме: величини нвестицЮноГ складовоГ ВВП, обсягiв каптальних нвести^й, обсягiв потоюв нвести^й в крану та з не/, галузевоГ структури нвестування, структури каптальних твести^й за джерелами фнансування та за видами активiв. Проаналiзовано основн показники мiжнародних рейтингiв та результати експерних о^нок втчизняних \ зарубiжних фахiвцiв, як характеризують реальний стан стан нвести^йноГ дiяльностi в УкраГм. Актуалiзовано перелк основних чинниюв, як стримують розвиток нвести^йних процеав в Укрa'iнi.
За результатами дослiдження зроблено висновок про те, що причини низькоГ нвести^йноГ aктивностi в Укран переважно створюються нститу^ональним середовищем та глибинними соuiaльно-економiчними процесами, а не ситуативними явищами. Це означае, що aктивiзauiю нвестицЮноГ дiяльностi необхiдно починати iз загального покращання соuiaльно-економiчного становища в нашй краГм.
У стaттi наголошено, що у втчизняних реaлiях першочерговими заходами щодо aктивiзaui'i нвести^йноГ дiяльностi мають стати послiдовне здйснення реальних реформа^йних перетворень, задекларованих оновленою владою, розмежування бiзнесу \ влади, кардинальн заходи у боротьбi з коруп^ею та тньовою економкою, вдосконалення податковоГ \ митноГ системи в аспе^ х спрощення та автоматизации посилена дерегуля^я пдприемницькоГ дiяльностi, радикальна змна нвести^йних прiоритетiв державноI пдтримки.
Результати дослiдження можуть бути використан при розробц зaходiв державноI' нвести^йноГ полтики, пдготовц проектiв змн та доповнень до нвести^йного та податкового законодавства Украни, для вдосконалення аналтичного супроводження нвести^йних проектiв, при розробц державних нвести^йних програм, прийняттi нвести^йних ршень.
Ключовi слова: нвести^йна дiяльнiсть, каптальн iнвестиui'i, нвестування, нвести^йний процес, aнaлiз, аналтична оцнка, внутрiшнi \ зовншн чинники, внутршн показники, мiжнaроднi рейтинги.
АНАЛИТИЧЕСКАЯ ОЦЕНКА РЕАЛЬНОГО СОСТОЯНИЯ ИНВЕСТИЦИОННОЙ ДЕЯТЕЛЬНОСТИ
В УКРАИНЕ: ВНУТРЕННИЙ И ВНЕШНИЙ АСПЕКТ
Воронкова Е. Н.
Высокодинамичное развитие социально-экономических процессов в целом и инвестиционных процессов в частности обуславливает необходимость постоянного анализа реального состояния инвестиционной деятельности с учетом влияния внутренних и внешних факторов. Именно объективная оценка актуальной ситуации в инвестиционной сфере
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