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ЗАРУБ1ЖНИЙ ДОСВ1Д ЗАПРОВАДЖЕННЯ СИСТЕМНИХ ЗМ1Н БЮДЖЕТНО1 ПОЛ1ТИКИ
Перчук О.В.
Предметом досл'дження виступае сукупнсть теоретичних та практичних питань формування та реалiзацiУ бюджетноУ полiтики в умовах трансформацн економки.
Метою статт'1 е обфунтування пров'дного свтового досв/'ду запровадження нових управлнських технологш щодо бюджетного менеджменту для модерн'заци бюджетноУ полiтики УкраУни.
Методолог'т проведення роботи. У робот/ застосовано сукупнсть наукових метод'т i пдходв, в тому числi системний, структурний та порiвняльний методи, що дозволило реал'зувати концептуальну еднсть досл'дження.
Результати роботи. Виявлено, що через проблеми з використанням бюджетних коштiв зах'дн'! краУни свту були змушенi ще в середин XX ст. запроваджувати в бюджетний процес нов/ управлнськ технологи, спрямован на яюсш перетворення у сферi бюджетноУ полтики, так, зокрема, як програмно-цльовий метод. Дослджено порядок застосування програмно-цльового методу в заруб'жних краУнах. Як св'дчить практика, на сьогодн кращого методу формування, реал'зацп, монторингу й контролю виконання бюджету, оцнки результативност/ бюджетних програм немае. Дослджено, що застосування програмно-цльового методу дае змогу передбачити результати виконання кожноУ бюджетноУ програми, а також оцнити ефективнсть використання державних коштiв на кожному етап. Наданi пропозицн щодо застосування програмно-цльового методу в УкраУн/ сприятимуть переходу в д практики використання бюджетних кошт в до планування та оц нки кнцевих результат'¡в, пдвищенню в'дпов'дальност'! виконання бюджетних програм.
Галузь застосування результат¡в: органзаця та проведення наукових дослджень у сферi удосконалення бюджетноУ полiтики в умовах трансформацйних змн.
Висновки: Державна полтика у сфер/ бюджетного регулювання у зарубжних краУнах здшснюеться '¡з врахуванням особливостей соцально-економ'чного розвитку краУни, УУ адмнстративно-територ альних одиниць, важливост перетворення бюджетного механ зму на д евий нструмент економ'чного зростання, узгодження бюджетно-податковоУ полiтики /з основними завданнями стратег'чного розвитку економки. Програмно-цтьовий метод е одним /з основних методв управл'1ння державними коштами у середньостроковш перспектив!', / спрямований на розробку бюджетних програм, ор1'ентованих на кнцевий результат. Використовуючи даний метод бюджетного планування, державн фiнансовi /нститути здйснюють формування показникв бюджету на довго- / середньостроковий пер од з метою досягнення ц лей, визначених в дпов дно до стратег чних прюритетiв економ'чного та соцального розвитку краУни. Зазначений п'дх'д до планування бюджету сприятиме реалiзацiУ сукупност/ заход/'в, спрямованих на пдвищення ефективнот та результативност/ бюджетних асигнувань, забезпечить достатнш р'тень прозоростi прийняття р шень у сфер державного ф нансового регулювання.
Ключов'1 слова: бюджетна полтика, бюджетний процес, заруб'жний досвд, нов/' управлнськ технологи, програмно-цльовий метод, середньострокове бюджетне планування, стратегчне планування.
ЗАРУБЕЖНЫЙ ОПЫТ ВНЕДРЕНИЯ СИСТЕМНЫХ ИЗМЕНЕНИЙ БЮДЖЕТНОЙ ПОЛИТИКИ
Перчук О.В.
Предметом исследования выступает совокупность теоретических и практических вопросов формирования и реализации бюджетной политики в условиях трансформации экономики.
Целью статьи является обоснование ведущего мирового опыта внедрения новых управленческих технологий бюджетного менеджмента для модернизации бюджетной политики Украины.
Методология проведения работы. В работе применена совокупность научных методов и подходов, включая системный, структурный и сравнительный методы, что позволило реализовать концептуальное единство исследования.
Результаты работы. Выявлено, что из-за проблем с использованием бюджетных средств западные страны мира были вынуждены еще в середине XX в. вводить в бюджетный процесс новые управленческие технологии, направленные на качественные преобразования в сфере бюджетной политики, такие, в частности, как программно-целевой метод. Исследован порядок применения программно-целевого метода в зарубежных странах. Как показывает практика, сегодня лучшего метода формирования, реализации, мониторинга и контроля исполнения бюджета, оценки результативности бюджетных программ нет. Доказано, что применение программно-целевого метода позволяет предсказать результаты выполнения каждой бюджетной программы, а также оценить эффективность использования государственных средств на каждом этапе. Представленые предложения по применению программно-целевого метода в Украине будут способствовать переходу от практики использования бюджетных средств к планированию и оценке конечных результатов, повышению ответственности выполнения бюджетных программ.
© Перчук О.В., 2017
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Область применения результатов: организация и проведение научных исследований в области совершенствования бюджетной политики в условиях трансформационных изменений.
Выводы: Государственная политика в сфере бюджетного регулирования в зарубежных странах осуществляется с учетом особенностей социально-экономического развития страны, ее административно-территориальных единиц, важности превращения бюджетного механизма в действенный инструмент экономического роста, согласование бюджетно-налоговой политики с основными задачами стратегического развития экономики. Программно-целевой метод является одним из основных методов управления государственными средствами в среднесрочной перспективе, и направлен на разработку бюджетных программ, ориентированных на конечный результат. Используя данный метод бюджетного планирования, государственные финансовые институты осуществляют формирование показателей бюджета на долго- и среднесрочный период для достижения целей, определенных в соответствии со стратегическими приоритетами экономического и социального развития страны. Указанный подход к планированию бюджета будет способствовать реализации совокупности мероприятий, направленных на повышение эффективности и результативности бюджетных ассигнований, обеспечит достаточный уровень прозрачности принятия решений в сфере государственного финансового регулирования.
Ключевые слова: бюджетная политика, бюджетный процесс, зарубежный опыт, новые управленческие технологии, программно-целевой метод, среднесрочное бюджетное планирование, стратегическое планирование.
FOREIGN EXPERIENCE OF THE IMPLEMENTATION
OF SYSTEMIC CHANGES IN THE BUDGET POLICY
Oksana Perchuk
The subject of the research is a set of theoretical and practical questions of the formation and implementation of a budget policy in the context of transformation of the economy.
The purpose of the article is an identification of the leading world experience in introducing new management technologies of the budget management for the modernization of the Ukrainian budget policy.
The methodology of the work. It was used a set of scientific methods and approaches in the work, including systematic, structural and comparative methods, which allowed to realize the conceptual unity of the research.
The results of the work. In the middle of the XX century it was found that due to problems with the using of budget funds, western countries of the world were forced back to introduce into the budget process new management technologies aimed at qualitative transformations in the field of budget policy, such as, the program-target method. It was explored the order of application of the program-target method in foreign countries. As the practice shows, today there is no better method for the formation, implementation, monitoring and control of budget execution, and for assessing the effectiveness of budget programs. It was investigated that application of the program-target method enables to predict the results of each budget program implementation, as well as to evaluate the efficiency of the using of public funds at each stage. The proposed proposals for the application of the program-target method in Ukraine swill facilitate the transition from the practice of using of budget funds to planning and evaluating the final results, and increasing the responsibility for implementing budget programs.
The field of application of the results: organization and conducting of scientific researches in the field of improvement of budget policy in the conditions of transformational changes.
Conclusions: The state policy in the field of budget regulation in foreign countries is carried out taking into consideration of the peculiarities of the socio-economic development of the country, its administrative and territorial units, and the importance of transforming the budget mechanism into an effective instrument of economic growth, and harmonizing budget policy with the main tasks of a strategic economic development. The software target method is one of the main methods of managing public funds in the medium term, and it is aimed at developing budget-oriented programs aimed at the end result. Using this method of budget planning, state financial institutions implement long-term and medium-term budget indicators in order to achieve the goals set in accordance with the strategic priorities of the economic and social development of the country. The abovementioned approach to budget planning will facilitate the implementation of a set of measures aimed at increasing the efficiency and effectiveness of budget allocations and will ensure a sufficient level of transparency in decision-making in the field of public financial regulation.
Key words: budget policy, budget process, foreign experience, new managerial technologies, programtarget method, medium-term budget planning, strategic planning.
The formulation of the problem. The tasks of domestic fiscal policy are directly reduced to maintaining the balance and stability of the budget system by observing the indicators of deficit, debt, the level of GDP redistribution and basic social parameters: subsistence minimum and minimum wages. However, the real objectives of budget policy are much wider than the stability of the budget system itself. The restoration of the national economy after the deep crisis of 2014-2015 requires concentration of efforts of all the components of state policy on the tasks of maximally rapid recovery of dynamic economic growth, which, in turn, is impossible without qualitative structural transformations of the national economy. The budget policy should be proactive, providing a consistent combination of macroeconomic stability and
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strategic development. Limited budget resources require their concentration on critical areas related to overcoming the contradictions that impede the realization of national economic potential. The optimization of budget policy requires clarification of the scope of state responsibility on the basis of open public dialogue and rationalization of budget expenditures on this basis. All of this requires that budget policies go from the loophole «things-in-itself», but considered as an instrument for implementing systemic strategic goals.
Due to problems with using budget funds, western countries were forced back to introduce into the budget process new management technologies aimed at qualitative transformations in the field of fiscal policy and budget management in the middle of the 20th century.
The analysis of the recent research and publications. The problems of development and improvement of methods of budget management are devoted to the scientific works of our scientists, such as O. Baranovskyi, T. Buhai, S. Bulgakova, O. Vasylyk, V. Vyshnevska, V. Vyshnevskyi, A. Haliuta, O. Demkiv, N. Dieieva, I. Zapatrina, T. Yefymenko, Ya. Kaziuk, L. Klets, M. Krupka, M. Kulchytskyi, V. Lahutin, I. Lopushynskyi, N. Lototska, C. Ogon, L. Omelianovych, S. Onyshko, V. Oparin, K. Pavliuk, Y. Pasichnyk, M. Pashuta, S. Perun, N. Ruban, L. Safonova, I. Stefaniuk, A. Suslov, V. Fedosov, A. Khven, I. Chugonov, S. Yurii and others. Among the foreign authors, O. Andrieieva, M. Afanasiev, Hans de Bruin, V. Hamukin, A. Kirieieva, T. Kovaliova, I. Kryvogov, A. Lavrov, O. Lobko, F. Mosher, A. Premiant, B. Raizberg and others. At the same time, given the need for wide-scale implementation of the program-target method and medium-term planning of budgeting in Ukraine, the attention should be paid to studying world experience of modern budget management.
The statement of the task. The purpose of the article is to find ways of solving current problems of Ukraine in the sphere of budgeting in view of the world practice of application of the program-target method and medium-term budget planning.
The presentation of the main material. The program-targeted budget management method, which has become widespread, promotes greater efficiency and transparency in the using of budget resources, including increased accountability and accountability for spending; establishes a link between the resources used and the results obtained from their using; regulates the distribution of budget funds between individual programs on the basis of measured results. As a tool of budget regulation, the program-target method allows setting priorities within the limits of existing fiscal constraints.
In Ukraine, until recently, a standardized (traditional or costly) method was used in the budgeting process, for which expenditures were planned for the short term - one year, with attention focused on current expenditures and administrative needs, which were determined using approved norms. This system of budget planning is determined by the high centralization of management of public finances and strict control over the target spending of financial resources.
An unconditional advantage of item budgeting is the distribution of budget funds by type of expenditure, which creates conditions for monitoring the targeted use of budget funds. Along with this, there are a number of shortcomings in the traditional way of budgeting: firstly, a reduced system of estimation of the effectiveness and efficiency of budget expenditures; secondly, the high degree of detailing costs does not contribute to the flexibility of budget execution (in practice, during the financial year, the costs can be repeatedly adjusted for both quantitative and qualitative positions); thirdly, the low level of responsibility directly to budget recipients, which does not contribute to further increase the efficiency of public finance management; fourthly, although the control of the spending units is subject to the control procedure, but the object is only the targeted using of cash resources, the amount and timing of spending, and the compliance of costs with the detailed plan.
Such a methodology does not have a clear link between the resources that were spent and the results received by the public, since such a division does not allow the legislature or the executive branch to determine the efficiency and effectiveness of the financed services, therefore, effectiveness, and especially rationality and social the effect of such costs remain outside the control.
Since 2002 in Ukraine, the phased implementation of the program-target method in accordance with the Concept of application of the program-target method in the budget process began [5]. One of the main elements and prerequisite for application of the program-target method (PTM) is medium-term budget planning.
The introduction of a new approach to budget planning by the Budget Code of Ukraine is due to the urgent need of the state to increase the efficiency and effectiveness of the use of state resources. Such an approach is to formulate a system of public administration on the basis of strategic development with a clear definition of goals and objectives, which will enable the state to have a decent competitive position in the world market and achieve stabilization of a market economy.
The current Budget Code of Ukraine provides for the application of the program-target method of planning by drawing up a prediction of the budget for the subsequent two budget periods [3, art. 20]. The proposed approach to planning is based on the using of the method of predicting the «moving average», which consists in extrapolating the trends of changes in some or other quantitative characteristics of the object that has been statistically formed (Fig. 1).
The main idea of using the proposed method of predicting is that the planning of indicators begins with the calculation of prediction indicators for the planned and the next two planned budget periods. Based on the estimated values, the budget for the next budget period is approved, and the prediction of individual indicators of social and economic development of the country of the other two years becomes the basis for the development of budgets of the following periods. At the same time, approval of each next budget is necessarily accompanied by a
review and correction of the prediction calculations of the third (last) period in accordance with the actual performance of the previous budget plan and the achievement of the calculated macroeconomic indicators. International experience shows that this technique significantly improves the quality of the budget planning.
Medium-term budget planning based on the method of the prediction «moving average».
The Government approved the main directions of budget policy for 2018 - 2020 (so-called the budget resolution) [9]. For the first time in the history of budgeting in Ukraine, medium-term budget planning will be introduced.
The approved budget resolution is a strategic document that defines the direction of public finances for priority reforms. This will put in place a plan for the country's economic development in the future and create the basis for systematic deep reforms. The transition from a one-year to three-year perspective of budget planning is not just a technical change in budget formation by adding two more budget periods in the calculations. This is a systemic change in budget policy that should provide a strategic approach to identifying priority measures and an efficient allocation of the resources.
The foreign experience of using budgeting as one of the technologies of public finance management suggests that it alone cannot exist without a systematic approach, since it focuses on certain results from the using of budget funds. In turn, the effective result is virtually impossible to achieve solely due to budgeting technologies, since these are interrelated measures, and finances only serve their implementation. That is why in most foreign countries, budgeting technology was introduced at the same time as structural changes, or immediately after their implementation. And first and foremost, the whole system of public administration was reformed in order to increase the responsibility of government institutions for the results of its activities (Australia, New Zealand, Great Britain, the United States, etc.).
The methods (The technologies) of budget management in foreign countries have recently evolved quite rapidly: from the traditional budget, the budget from results (implementation), basic budgeting, budgeting on a zero basis, budgeting «sunset» to the budget based on targeted programs (priorities). All innovations after the traditional budget (cost or item) are considered as components of the program-target method of budgeting [10].
The countries of the European Union have moved on to develop an annual budgetary process, taking into account the strategic multi-year approach since the second half of the twentieth century. A common approach to long-term budgeting is the inclusion of projected estimates of profits and expenditures for several years ahead after the current year.
The program-based budgeting method at the state level was first used in the United States to develop the Ministry of Defense estimates. The practice of using this method indicates its advantages compared with other methods used in the process of drafting budgets. This contributed to the application of the program-target method of budget planning in world practice.
In the United States, the program-target budget planning method is applied both at the state budget level and at the state and state budgets of states and territories. Budget planning with application of the program-target method in this country is longer than in other countries of the world.
Canada and most European Union countries are actively practicing the program-targeted budget method. A positive step towards improving the budget process of the EU was the introduction of 2003 at the EU level for the medium-term budget plan in the course of elaboration, adoption and implementation of the budget. This method provided an opportunity for the development and implementation of budget programs beyond the boundaries of the year, and also suggested planning of costs based on the distribution of existing commitments. Today, most EU countries provide assistance to other countries in the form of programs, after which the EU seeks to achieve real results.
According to scientists' opinion, the most progressive in terms of application of the program-target budgeting method is Australia and New Zealand [1]. Regular budget reports issued by these two countries show that they have reached a spectacular level of openness and transparency in the activities of government structures and the results that are being achieved. It is their experience of applying the program-target budgeting method, which is based on a completely new budget philosophy for Ukraine, is often put forward as an example to follow the other countries of the world.
In Ireland, budget calculations predict resource requirements for three to four years ahead. The horizons of these predictions are removed annually, which is a means of medium-term management of the economy and budget. In the Netherlands, predictions are for the next budget year and the next four years, and each change in budget trends leads to an appropriate correction of the whole range of five-year assessments. In Portugal, a list of programs and projects are funded under a separate approved plan of investments and expenditures, designed for four years.
In Spain, the budget process allows multi-year budgets to analyze macroeconomic and financial performance of public sector activities within a four-year period.
The experience of introducing medium-term budget planning in Sweden is rather interesting. An important step in the budget reform carried out in the country in the late 1990s was the introduction of medium-term budget planning and the application of a new approach to the formation of the state budget «top-down». Sweden uses long-term budget planning as a basis for the annual budget process. A three-year budget cycle is established and, moreover, they develop four-year predictions of revenues, expenditures and the balance of the state budget in order to predict the results of the decisions and financial obligations.
The Government of Turkey prefers the annual budget, but its parameters depend on the target indicators of the five-year plans for socio-economic development of the country, which are mandatory for the public sector and recommended for the private sector.
It is actually for Ukraine the studying of the experience of using the program-target method of budget planning in the EU countries, such as, Great Britain, France, Italy, and Germany.
The UK's budget policy is aimed at long-term regulation of the economy and social development, solving such important issues for societies as structural restructuring of the economy, solving problems of self-sufficiency of energy resources, keeping inflation at a substantiated level. At the same time, in the period up to the 1970s of the twentieth century, the policy in the sphere of the budget was aimed, mainly, at smoothing the cyclical fluctuations of the economy.
Considering the development of the program-target method in the UK, it is worth noting that the using of performance indicators for budget programs in this state is not regulated by law. However, starting in 1991, each ministry and department submits to the Parliament an annual report, which reflects the results achieved by it and the expected results in the next budget period. The state budget of Great Britain is formed on a medium-term basis for a period of three years; consists of a set of separate annual departmental programs based on which are the relevant state medium-term programs of economic development. The main objectives of the country's budget are the financing of a wide range of the country's social and economic development.
France is one of the countries where medium-term planning has become the largest development. The transition to the application of the program-target method in the budget process of France began relatively recently, from the elaboration of the 2001 Draft Organic (Constitutional) Law on Public Finances (hereinafter referred to as the Law of LOLF (Loi Organique relative aux Lois des Finances), which entered into force on January 1, 2006, the LOLF Law introduced the concept of «effectiveness of budget expenditures» in France and consolidated the main principles of the program-target method. The objectives and performance indicators were formulated in the draft budget. In 2006 a fundamental change was made in budgeting: the transition from the logic of tracking expenditures to the logic of tracking the performance of public services [11].
The experience of France in organizing the training of new principles of the program-target method of employees involved in the implementation of its main elements can be useful to Ukraine. So, in 2003, in order to implement the budget reform within the Institute of State Management and Development of Economy (ISMDE), a separate department was set up, whose function was to support the reforms in the ministries. The Institute of State Management and Development of Economy has developed three stages of training for employees of ministries and departments that are involved in the implementation of the program-target method in any way. All three wave studies took place between 2003 and 2006 during the transition period preceding the implementation of the LOLF [11].
In France, budget reform started in 2008 and continues until now, with the result of the introduction of a new category of laws - programming laws that define the main directions of public finances and budget policy in the medium term and allow maximizing coverage of all components of the public sector and balancing state finance.
Considering the application of the program-target method in Germany, it is necessary to emphasize that this country is one of the countries with a traditionally conservative system of public administration and budgeting. Such conservatism led to a low level of responsibility of budget funds managers, lack of interest in saving and effective using of financial resources. That is why, since 2008, Germany began to apply program-based budgeting approaches.
In Italy, unlike in other developed countries, budget planning is not at the level of ministries and departments, but at the national level. Also, in the budget planning process, the long-term effects of the current budget policy are taken into account, that is, a fairly complex predicting system is used. At the same time, the key criterion for the effectiveness of the budget process in Italy is the principle of transparency - the performance of the expenditure part of the state budget is mandatory and published in full amount [8].
The world practice highlights the following key elements of program budgeting:
- a strategic planning of the activity of public authorities and its component - financial strategic planning;
- a medium-term budgeting, which defines certain time fiscal frameworks for optimal resource allocation in the medium-term program;
- a system for monitoring and evaluating budget programs and the results of their performers (strategic plans are the basis for the latter) [1].
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The experience of foreign countries testifies that there is no single methodology of program budgeting that can be applied in any country. This is due to the peculiarities of the budget system and the construction of the budget system of each country. However, the joint program-target budgeting is an organic combination of a clearly structured and substantive part of the program with the formation and using of organizational and financial mechanisms for its implementation, control over the implementation and achievement of the planned results.
The experience from different countries shows that program-targeted budgeting involves a fairly detailed periodic analysis of all programs that require significant human resources and often financial costs. In addition, programmatic budgeting is just one of the structural elements of a series of public administration reforms aimed at improving the performance of public institutions. It should be noted that the transition to medium-term budget planning in foreign countries took place gradually, took time and lasted on average from 5 till 10 years.
Most of the foreign countries that implemented budgeting techniques have done this in combination with other reforms for many years. The appropriate strategies were developed within the framework of a single strategic document for it (for example, a national strategy to be developed by the president or the government).
Foreign experience of using in practice the program-target approach in the budget process shows an increase in the responsibility of the spending units for achieving the final result, allows us to critically evaluate the spending of funds and to refuse unreasonable expenditures and to really assess the financial state of the state, due to a more complete picture of the resources available to it [11].
The conclusions. Given the foreign experience of introducing systemic changes in fiscal policy for Ukraine, we are confident that the application of the program-targeted method will help to make the best choice of the priority budget policy for the medium-term perspective and ensure the achievement of positive results with the using of the budget funds. Improvement of the program-target method of expenditure planning will improve the quality of budget policy formulation of prioritization when allocating a limited amount of expenditures, increase the level of efficiency of using budget allocations, and facilitate streamlining of the activities of the main spending unit manager in executing budget programs. Strengthening the quality level of domestic budget policy, taking into account relevant world experience, will contribute to effective institutional transformation of social development.
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ДАНI ПРО АВТОРА
Перчук Оксана Володимирiвна, старший викладач кафедри облку i оподаткування ДВНЗ «Переяслав-Хмельницький ДПУ iMeHi Григорiя Сковороди» вул. Сухомлинського, 30, м. Переяслав-Хмельницький, Кшвська обл., Украша, 08401 e-mail: oksi011279@gmail.com
ДАННЫЕ ОБ АВТОРЕ
Перчук Оксана Владимировна, старший преподаватель кафедры учета и налогообложения ГВУЗ «Переяслав-Хмельницкий ГПУ имени Григория Сковороды» ул. Сухомлинского, 30, г. Переяслав-Хмельницкий, Киевская обл., Украина, 08401 e-mail: oksi011279@gmail.com
DATA ABOUT THE AUTHOR
Perchuk Oksana Vladimirovna, senior lecturer of the Department of Accounting and Taxation Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical University Sukhomlynsky Str., 30, Pereyaslav-Khmelnytsky, Kyiv region, 08401, Ukraine e-mail: oksi011279@gmail.com
УДК 346.9
ОБ1ЗНАН1СТЬ НАСЕЛЕННЯ У СФЕР1 Ф1НАНСОВОГО ПРАВА
Почтарьов С.О.
Предмет досл'дження - фнансова об'знан'сть населення УкраУни.
Метою даноУ роботи е видлення основних причин низького р'тня фнансовоУ обiзнаностi серед бльшост! населення УкраУни та розробка стратегчних напрямкв подолання проблеми.
Завдання досл'дження: досл'дити причини низького р'тня фнансовоУ обiзнаностi населення УкраУни; проанал'зувати сучасний стан фнансового законодавства УкраУни; розробити стратег 'чн напрямки подолання низького р'тня фнансовоУ обiзнаностi населення на сучасному етап.
© Почтарьов С.О., 2017
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