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11. Микитюк В. М. Форми оргашзацп вироб-ництва та оптитзащя виробничо! структури ско-тарських шдприемств / В. М. Микитюк, В. £. Дан-кевич // Наук. вюн. Львiв. нац. ун-ту вет. медицини та бютехнологш iм. С. Г. Гжицького. Економiчнi науки. - 2012. - № 1 (51). - С. 433-439.
12. Месель-Веселяк В. Я. Стратепчш напрями розвитку аграрного сектору економiки Укра1ни / В. Я. Месель-Веселяк, М. М. Федоров. // Економка АПК. - 2016. - №6. - С. 37-49.
13. Dankevych V.Y., Kamenchuk T. O., Kononova O. Y., Nadtochii I. I. and Ohor H. M., Strategic Planning for Sustainable Development of States: Administration Aspect, International Journal of Management, 11 (4), 2020, pp. 511-522.
14. Skydan O. V. The Current State of Applying Space Technologies to Monitor Land Use Efficiency/ O. V. Skydan, V. Y. Dankevych, Y. M. Dankevych // The problems of economy. - 2019. - №№ 3 (41) - p. 281288
15. Dankevych V. Clustering of the international agricultural trade between Ukraine and the EU / V. Dankevych, Y. Dankevych, P. Pyvovar // Management Theory and Studies for Rural Business and Infrastructure Development. - 2018. - Vol. - 40. - No. 3: 307-319.
ORGANIZATIONAL AND ECONOMIC MECHANISM PROFESSIONALIZATION OF PUBLIC PROCUREMENT: THE EXPERIENCE OF UKRAINE
Khalina V.
PhD, Associate Professor Butskyi V. PhD, Associate Professor Ustilovska A.
PhD, Lecturer
Kharkiv National University of Civil Engineering and Architecture
ABSTRACT
The field of public procurement is not only one of the most important in the country, but also one of the fastest changing. It is related to the expenditure of budget funds, the trust of citizens and businesses, as well as the fulfillment of obligations in the international context. All this encourages the continuous improvement of the public procurement system in legislative and procedural aspects, as well as in the aspect of professionalization of the sphere for its effective functioning. Today, the professionalization of public procurement is becoming increasingly important due to the increasing responsibility of authorized persons and, consequently, increasing the importance of having specialists in their place.
Professionalization of any field requires the development and implementation of a certain organizational and economic mechanism through which all participants in this process could interact effectively, the relationship between them would be transparent and understandable, and the results - concrete and measurable. The result of any educational process, and professionalization is carried out through it, are the acquired program results that can be measured or evaluated in some way. At the same time, we should not forget that the evaluation of these results is prolonged over time, because only during the implementation of professional activities are fully revealed the qualities of a specialist in a particular field. Therefore, it is surprisingly important to connect and constantly interact in the process of professionalization of all stakeholders: teachers, applicants, customers and participants in public procurement, representatives of the Authorized Body (Ministry of Economy, Trade and Agriculture of Ukraine), and the public as the main beneficiary. procurement.
In Ukraine, the professionalization program is implemented under the auspices of the Ministry of Economic Development and covers a number of higher education institutions, both public and private, and is represented by the introduction of refresher courses, seminars and trainings from NGOs, private educational organizations and government agencies. But today this process has no signs of a single mechanism and raises many questions directly to future professionals who would like to become professional and acquire certain knowledge, skills and abilities in this area. Therefore, the development of organizational and economic mechanism for the professionalization of public procurement and streamlining of relations in this area is an urgent issue that needs to be addressed to improve the efficiency of the entire public procurement system.
Keywords: public procurement, professionalization, authorized person, organizational and economic mechanism.
In Ukraine, the professionalization program is carried out under the auspices of the Ministry of Economic Development and covers a number of higher education institutions, both public and private, as well as the introduction of refresher courses, seminars and trainings
from NGOs, private educational organizations and government agencies. But today this process has no signs of a single mechanism and raises many questions directly to future professionals who would like to become professional and acquire certain knowledge, skills and
abilities in this area. Therefore, the development of organizational and economic mechanism for the profes-sionalization of public procurement and the regulation of relations in this area is an urgent issue that needs to be addressed to improve the efficiency of the entire public procurement system.
The issue of «public procurement» has been studied by many scientists on various aspects [1-11], in particular, I. Vlyalko, E. Demsky, O. Kulak, T. Kutsenko, V. Kolotiy, V. Kolpakov, V. Koshcheev, O. Krytenko, I. Lagus, Z. Maksimenko, V. Minyailo, V. Morozov, A. Nikiforov, O. Ovsyanyuk-Berdadina, A. Olefir, A. Pav-lovsky, Y. Petrunenko, G. Pinkas, V. Smyrychynsky, Y. Umantsiv, K. Khusanova, Y. Falko , S. Chistov, V. Khalina and others. However, a wide range of issues, including the professionalization of public procurement, remain unaddressed by researchers.
The purpose of this study is to develop an organizational and economic mechanism for the professional-ization of public procurement.
In connection with the entry into force of the Law of Ukraine «On Amendments to the Law of Ukraine» On Public Procurement «and some other legislative acts of Ukraine to improve public procurement» from
19.09.2019 № 114-IX and its entry into force on
19.04.2020 [ 12], the authorized person of the customer organization becomes especially important. Authorized person (hereinafter UO) is an official (official) or other person who is an employee of the customer and is responsible for organizing and conducting procurement / simplified procurement procedures in accordance with this Law on the basis of the customer's own administrative decision or employment agreement (contract) (paragraph 35 of the first part of Article 1 of the new version of the Law).
Regarding the methods of determining the MA According to Article 11 of the new version of the Law, the authorized person is determined or appointed by the customer in one of the following ways [13-14]:
1) By entrusting to the employee (employees) from the number of staff functions of the authorized person as additional work with an appropriate surcharge in accordance with the law. This method can be used by small customers who make a small number of purchases per year and the number of employees in this regard should not be increased, but provided that the authorized person must receive a surcharge for additional to the main job responsibilities. of work on the organization and conduct of procurement. In this case, it is necessary to impose the responsibilities of the authorized person on the employee from the staff of the organization by the administrative decision of the customer.
2) By introducing a separate (individual) position (positions) into the staff list, which will be assigned the duties of performing the functions of an authorized person (authorized persons). The second method is suitable for organizations that conduct systematic cyclical procurement each year and have a constant workload on the administration of the procurement process. The customer may enter a single position or several positions in the staff list, for example, for a public procurement specialist who will act as an authorized person. In
the case of large volumes of procurement, the customer may create a structural unit that will support, organize and conduct procurement, which may include public procurement specialists designated by authorized persons. The creation of a separate unit will require appropriate changes to the structure of the organization and the staff list, taking into account the requirements of regulations, in particular the National Classifier of Ukraine DK 003: 2010 "Classifier of Professions", as job titles and professions must match the names in the Classifier.
3) By concluding an employment agreement (contract) in accordance with the law. This method is appropriate for customers who make a large number of purchases per year in the case of the need for complex or specific procurement, for which it is advisable to involve a specialist in a particular field under the employment contract. According to Article 21 of the Labor Code of Ukraine, a contract is an agreement between an employee and the owner of an enterprise, institution, organization or its authorized body or individual, under which the employee undertakes to perform the work specified in this agreement, subject to internal labor regulations. enterprises, institutions, organizations or their authorized body or individual undertakes to pay the employee wages and provide working conditions necessary for the performance of work provided by labor legislation, collective agreement and agreement of the parties.
A special form of employment contract is a contract in which its term, rights, duties and responsibilities of the parties (including material), conditions of material support and organization of work of the employee, conditions of termination of the contract, including early, may be established by agreement of the parties [14].
Therefore, the customer has the right to appoint an authorized person (persons) to organize and conduct procurement procedures / simplified procurement both among existing employees of the organization and by introducing new positions or concluding an employment contract in compliance with Article 11 of the new Law, Labor Code of Ukraine and legislation. in general. In this case, the customer can use several methods to determine the authorized persons [15]. An authorized person may be a member of the tender committee. Tender committees can operate only until January 1, 2022 (Fig. 1). It should be noted that in accordance with paragraph 4 of Section X "Final and Transitional Provisions" of the new version of the Law, the customer may form a tender committee (committees) for the organization and conduct of procurement procedures. The customer has the right to appoint an authorized person (persons) and a tender committee (committees), provided that each of them will be responsible for the organization and conduct of specific procurement procedures. Thus, the members or the chairman of the tender committee may be an authorized person at the same time, provided that this person is not determined to be responsible for the organization and conduct of the same procurement procedures [15].
The Public Procurement Reform Strategy (approved by the Order of the Cabinet of Ministers of
Ukraine № 175 of February 24, 2016) [16] also pro- field of public procurement (including the master's provides for the introduction of higher education in the gram).
From January 1 2022
AUTHORIZED PERSON
responsible for organizing and conducting the procurement / simplified procurement procedure
confirmed level of knowledge - free testing
Methods of appointment: -conclusion of an employment agreement -introduction to the staff list of a separate position
-staff worker with the corresponding surcharge
Fig. 1. Transfer from the tender committee to the authorized person
A number of strategic goals have been set to form an effective public procurement system and bring it to the global market:
1. Maintain transparency (IT system develops, supporting strategies; regulatory regulation of the system (transparent rules of the game for all); implementation of control to maintain transparency and competition (by business, public, media, regulatory authorities); providing support to public procurement market participants).
2. Increase competitiveness (simplification of access to the procurement market; building an effective appeal system; building an ecosystem of public procurement knowledge; providing quality tender documentation; increasing procurement efficiency by combining procurement; exporting Prozorro philosophy to other countries; promoting Ukraine's initiatives and interests to international arena in the field of public procurement; building effective communication with business and society).
3. Build professionalism (building an ecosystem of public procurement knowledge; ensuring quality tender documentation; increasing the efficiency of procurement by combining procurement).
4. To become a global leader (export of Prozorro philosophy to other countries; promotion of Ukraine's
initiatives and interests in the international arena in the field of public procurement).
5. Reform the civil service (prozorro, as a highperformance team; export the principles of the Prozorro team to other government agencies).
To address these goals, it is necessary to provide professional procurement, form a new generation of professionals capable of working professionally in difficult conditions, scale the values and philosophy of transparency of public procurement in Ukraine and promote them outside the country, harmonize legislation with European norms and standards. competitive preconditions in the public procurement market. In order to build a highly professional public procurement market, the Ministry of Economic Development continued its work within the framework of the initiative for cooperation with higher education institutions of Ukraine. Thus, in 2018, the Ministry established cooperation with higher education institutions of private ownership on the need and feasibility of introducing discipline in the study of public procurement. According to the results of the work, 7 higher education institutions expressed a desire to cooperate in the training of specialists in public procurement management by introducing educational programs, disciplines, training courses for first and second levels of higher education in 2018-
2019 academic years in specialties: «Economics» , «Finance, banking and insurance», «Management», «Marketing», «Entrepreneurship, trade and exchange activities», «Public administration» [17].
At the same time, in order to implement the action plan for the implementation of the Public Procurement Reform Strategy, the Ministry of Economic Development together with KSE conducted a number of studies and surveys of specialists involved in procurement in procuring entities on the prevalence of work of authorized persons, their powers and time spent on procurement. The survey revealed that the activities of those responsible for the procurement process are not described by any standards that would contain clear and unambiguous requirements for the knowledge, skills and abilities, education and qualifications of such specialists. Taking into account the results of the study, as well as the possible negative impact of this situation on the development of professionalism in public procurement, the Ministry of Economic Development has developed a professional standard for the profession «Public Procurement Specialist», provided by the National Classifier of Ukraine DK 003: 2010 «Classifier of Professions» and approved by the order of the Ministry of Economic Development dated 10.08.2016№ 1328 under the code KP 2419.2 [18].
The approved professional standard for the profession of «Public Procurement Specialist» should be a powerful factor in the development of professional procurement and will promote the involvement of professional organizations in customer organizations, which will perform their functions based on the necessary skills, knowledge and abilities. The introduction of a professional standard will contribute to a coherent understanding of the functions of the procuring entity and will clarify the scope of its responsibilities and qualification requirements for such a person, as well as assist in the selection and hiring of staff as a public procurement specialist. person to carry out procurement operations [17].
In all EU Member States, the main and most common ways of obtaining education in the field of public procurement are postgraduate education and periodic short-term training courses (lasting from 1 day to 2 weeks). A master's degree in public procurement is available in only a few Member States, and relevant training courses are promoted internationally. In most countries, public procurement is taught as an academic discipline that is part of training programs in other specialties. As a rule, it is studied at the law faculties of universities [19]. In fig. 2 summarizes and analyzes the experience of professionalization of public procurement in the EU.
ROYAL PROCUREMENT AND SUPPLY INSTITUTE (CIPS)
CIPS programs are designed to meet a wide range of training and development needs that address all aspects of procurement in both the public and private sectors. They provide education at different levels. Here you can get a diploma, a diploma of advanced level and a diploma of professional level in the field of procurement and supply.
A wide range of forms of training is offered: distance learning with the support of a teacher, in-service training based on a training center accredited by CIPS, or a blended training program led by a training center accredited by CIPS.
UNIVERSITY OF NOTTINGHAM
World-famous centers for training and retraining in the field of public procurement.
Ongoing three-level training program for managers in the field of "Public Procurement Law and Policy". The program is implemented on the basis of the Faculty of Law of the University, designed for procurement specialists (mainly in the public sector) and allows you to obtain the following qualification levels: certificate, postgraduate diploma or master's degree.
TURIN UNIVERSITY
The International Labor Center of the International Labor Organization, together with the University of Turin (faculties of law and economics) and UNCITRAL (United Nations Commission on International Trade Law), offers a master's degree program in public procurement management for sustainable development.
ROMAN UNIVERSITY OF TOR VERGATA
Offers an international master's degree in public procurement management. This program was developed by the University of Thor Vergat with the support of the European Bank for Reconstruction and Development (EBRD). The EBRD continues to support the program, including funding the training of pre-selected students from Central and Eastern Europe.
This is a master's program in in-depth, in-depth postgraduate study, which provides lectures from March to July in Rome. Next, you must complete distance learning and a mandatory internship at a company or institution in Italy, in the participant's country or elsewhere.
IRISH NATIONAL UNIVERSITY IN THE PAST
Postgraduate course in the specialty "Public Procurement Law" for lawyers. The purpose of this program is an in-depth and comprehensive study of the new / current EU public procurement rules adopted in 2014. The program consists of practical modules on key topics of importance to public procurement professionals. It draws on the existing knowledge and achievements of the University's Faculty of Law in the field of EU law, international law, contract law, labor law and litigation, as well as the experience of lawyers working in the narrow field of procurement law.
COPENHAGEN UNIVERSITY
When studying business administration and commercial law or law, you can choose courses in public procurement law and / or write a dissertation on a relevant topic. In addition, you can prepare a doctoral dissertation on public procurement. It should be noted that in order to work in this area, it is not necessary to specialize in public procurement.
NIKOLAS ROMERIS UNIVERSITY OF VILNIUS
Master's degree program in public economics with a specialization in Public Procurement.
Duration of study program (full-time) - 1.5 years. The program is open to individuals with a bachelor's degree in economics, public economics, public administration or business administration, or a first-level university degree. To be admitted to the master's program, students with a bachelor's degree in other specialties must complete a one-year course of additional study.
Fig. 2. Experience ofprofessionalization in the field ofpublic procurement in the EU
(based on [19])
It should be noted that the existing educational programs in EU universities can be adapted and implemented in domestic education, some teaching methods should be applied without changes, as they have proven their effectiveness.
Today in Ukraine there is already a positive experience of master's educational programs in the field of public procurement. Thus, at the Kharkiv National University of Construction and Architecture, professional-ization has been carried out since 2017. From 2020, an educational program for the preparation of applicants for the second (master's) level of higher education "Public Procurement" is being implemented within the
specialty 076 "Entrepreneurship, Trade and Exchange Activities", which fully covers all the necessary competencies of a public procurement specialist. An important feature of any educational program is its customer orientation [2] and student-centeredness.
Professionalization in the general sense can be considered as a process of mastering professional skills, knowledge, skills and competencies necessary for effective activity in a particular field and adaptation to the professional environment, it is a continuous process of personal development as a professional and has a number of features: professions (professional training); entry of the individual into the professional environment
and assimilation of experience; mastering the standards and values of a certain professional group (professional specialization), the development of special features of such a group.
To date, education in the field of public procurement is represented in Ukraine mainly by refresher courses for various categories of participants in this process. University education in this direction is still developing and is represented in several free economic zones, mainly by separate modules or topics.
The most well-known provider of educational programs in this area is Prometheus [20] - a public project of mass open online courses (IOC). In cooperation with teachers of the best free educational institutions of Ukraine, we create and place MVOK on our own online platform and provide free opportunities for universities, organizations and leading companies to publish and distribute courses on this platform. We open free online access to the best university-level training courses for anyone in Ukraine.
The Ministry of Economic Development and Trade (MEDT) and the EU Project «Harmonization of the Public Procurement System in Ukraine with EU Standards» present a free mass online course «Public Procurement for Business». The course will tell you everything you need to know business to start working in the public procurement market of 300 billion hryv-nia.
The reform of ProZorro is not just a translation of paper tenders into an online format, but a full-fledged transformation of the entire public procurement system. The system is built on the principle of the golden triangle of partnership: «state - business - civil society». The first state mass online course «Public Procurement» was aimed at helping customers. It is time to talk about all the nuances of the public procurement system on the part of business. The course is taught by Ukrainian and international leading experts in procurement, lawyers, specialists of the Ministry of Economic Development and Trade, EU Project «Harmonization of Public Procurement in Ukraine with EU Standards», USAID project «Transparency and Accountability in Public Administration and Services», NGO «Public Con-trol»[20].
Advanced training courses are also available at the Kyiv National University of Trade and Economics, the Institute of Higher Qualification, as well as at the School of Economics at the National University of Kyiv-Mohyla Academy and a number of others.
At the same time, there are no educational programs aimed at specialization in the field of public procurement in Ukraine, which provides great opportunities for universities that train specialists in the field of economics, entrepreneurship, law and management.
Ministry of Economic Development approved the Order «On exemplary training programs on the organization and implementation of public procurement». The first curriculum is designed for specialists in the organization and implementation of public procurement and includes 14 topics of the invariant part, the second - for specialists in public procurement and includes 8 topics of the invariant part. These programs should serve as a guide for the development of educational programs at universities and be adapted to train specialists in a particular field of public procurement.
Thus, since the field of public procurement is surprisingly important for the state, as it involves the use of budget funds, the training of specialists requires special attention and approach from the Free Economic Zone. The interest of the relevant ministry in the preparation of the personnel reserve should motivate it to work in close cooperation with the Ministry of Education and Science of Ukraine to support and lobby the interests of free economic training in this field, which will eventually lead to full and comprehensive profes-sionalization of public procurement in Ukraine. to global markets. Below is an approximate generalized roadmap for the provision of professional procurement in Ukraine (Fig. 3).
By January 1, 2022, each applicant for the position of the authorized person of the customer in the field of public procurement will need to be tested in accordance with the approved procedure and implementation in the electronic procurement system. In accordance with the second paragraph of the eighth part of Article 11 of the new version of the Law, the authorized person to perform his functions defined by this Law confirms his level of knowledge (basic) knowledge in public procurement on the web portal of the Authorized Body by free testing. The procedure for organizing testing of authorized persons is determined by the Authorized Body. At the same time, based on the content of Section X "Final and Transitional Provisions" of the new version of the Law, authorized persons must confirm the level of knowledge in the field of public procurement by 01.01.2022.
Stages ofprofessionalization ofpublic procurement in Ukraine
Cooperation with CIPS on the initiative and support of the Ministry of Economic Development
Introduction of
professionalization of public^ procurement in various areas (experts, customers, suppliers, civil servants, organizers) in accordance with the curriculum approved by the Ministry of Economic Development
Opportunities to receive financial and informational support from the EU, the EBRD and the World Bank
Ensuring the synthesis o economic, legal and managerial areas of public procurement in accordance with the practice of leading European universities
Providing practical training through internships in the procurement departments of leading state-owned
enterprises, government agencies and Prozorro sites
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Thus, as work is currently underway to develop and approve regulations necessary to implement the provisions of the new version of the Law, authorized persons will be able to take tests after approval of the procedure for testing authorized persons and the implementation of appropriate technical feasibility, but in any case before 01.01.2022.
There is an obvious need to train specialists, firstly, to take the test, and secondly, to carry out professional activities. To train a specialist in the field of public procurement, an organizational and economic mechanism of professionalization is proposed, which includes 4 forms of training (Fig. 4), namely:
Beneficiaries of the project of prof issionalization in t n-'- he field of public
State Customer Member Employee
ADVANTAGES OF PROFESSIONALIZATION
-professional procurement; -saving budget funds; -reduction of corruption; -increasing the level of trust of citizens. -increase in savings; -reduction of fines; -reduction of the number of appeals; -responsibility of a particular employee. -increasing the number of victories; -improvement of image; -strengthening competitive advantages; -increase in sales. -acquisition oj competencies of a specialist in the field of public procurement; -increase in wages; -confidence in one's own professionalism.
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Courses on preparation for testing of authorized persons in the field ofpublic procurement
Seminars, trainings in the field of public procurement
Competences of the specialist in the field of public procurement
Ability to analyze changes in legislation in
the field of public procurement;
Ability to work in the electronic public
procurement system Prozorro;
Ability to determine the volume of supply of
goods, works and services;
Ability to determine qualification
requirements for bidders;
Ability to form and justify a procurement plan
for the budget year;
Ability to study the dynamics of prices for procurement;
Ability to develop tender documentation; Ability to develop criteria for evaluating tender proposals;
Ability to organize and manage the public procurement process;
Ability to control the public procurement process.
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PROFESSIONALIZATION OF PUBLIC PROCUREMENT
Fig. 4. Organizational and economic mechanism of professionalization of public procurement (developed by the
authors)
-study on the educational program in ZVO. This form of professionalization covers the full range of competencies that must be mastered by a specialist in the field of public procurement, using modern teaching methods that are parallel to the practical training and experience from practitioners in the field of public procurement;
-training courses, which are designed to update and update knowledge, which is surprisingly important in the field of public procurement, which is characterized by frequent changes in the legislative and procedural field;
-courses on preparation for testing of authorized persons in the field of public procurement - a form of
professionalization in the field of public procurement, proposed by the author of this study, in order to prepare for the test of the authorized person. This is a one-time targeted training to deepen the knowledge of the regulatory framework;
-seminars, trainings in the field of public procurement (this form of professionalization is used if necessary, during, for example, local changes, knowledge of the essence of which must be harmoniously integrated into the general into the general array of knowledge and skills in the field of public procurement.
Beneficiaries of the public procurement profes-sionalization project, namely the state, the customer,
the bidder and the employee (both on the part of the customer and the bidder) will benefit from this process. At the same time we can calculate the economic effect for the customer, taking into account the amount of fines under the new legislation and the probability of their receipt in the presence of non-professionals in the positions of authorized persons (Fig. 5).
Thus, it is obvious that the cost of training an employee who will perform the functions of an authorized person of the customer organization is profitable and payable, even in the case of a single case of a fine per year.
University tuition costs = [15000; 20,000] UAH for the entire period of study (1 year 4 months)
Costs for refresher courses = [5000; 8000] UAH (1 time per year)
Expenses for training courses for testing of authorized persons in the field of public procurement = [3000; 5000] UAH (once)
Expenses for regular seminars and trainings = [1500; 3000] (on request)
Training costs = [23500; 36000] грн (in a year)
Fines
-for non-compliance with the decision of the AMCU From 34,000 to 85,000 hryvnias -for concluding contracts that provide for payment for goods, works and services before /
without the procurement procedures specified by law. From 34,000 to 170,000 hryvnias
Economic effect min (if there is only one fine) = [10500; -2000] UAH per year
Fig. 5. Economic effect for the customer
The presented organizational and economic mechanism will provide an opportunity to regulate the relations of all stakeholders in the field of professional procurement. Thus, professionalization is the most logical way to develop the field of public procurement. Moreover, it should be emphasized that without professionalization, the entire philosophy behind ProZorro is devalued, losing the solid foundation of educating a new generation of professionals for whom ProZorro's principles will be clear and natural.
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БЮДЖЕТНА СИСТЕМА В УМОВАХ ТРАНСФОРМАЦIÏ СОЦ1АЛЬНО-ЕКОНОМ1ЧНИХ
В1ДНОСИН
Чугунов 1.Я.
завгдувач кафедри фтанав, доктор економ1чних наук, професор, заслужений дгяч науки i технжи Украти Кшвський нацюнальний торговельно-економiчний унiверситет
Ттарчук М.1. астрант кафедри фтанав, Кшвський нацюнальний торговельно-економiчний унiверситет
BUDGET SYSTEM IN THE CONDITIONS OF TRANSFORMATION SOCIO-ECONOMIC
RELATIONS
Chugunov I.
Kyiv National University of Trade and Economics, Head of the Department of Finance, Doctor of Economics, Professor, Honored Worker of Science and Technology of Ukraine
Titarchuk M.
Kyiv National University of Trade and Economics, postgraduate student of the Department of Finance
АНОТАЦ1Я
У статп розкрито сутнють бюджетно1' системи в умовах трансформацп соцiально-економiчних ввдно-син. Визначено, що бюджетна система виступае важливою складовою державного фшансового регулю-вання та ефективним шструментом реалiзацiï економiчноï политики краши щодо забезпечення макроеко-номiчноï рiвноваги в умовах шституцшних перетворень. Показана важливiсть розробки обгрунтованих засад перерозподiлу валового внутршнього продукту через бюджетну систему, визначення прiоритетних напрямiв використання бюджетних кошпв та реалiзацiя низки заходiв щодо досягнення стратегiчних цiлей соцiально-економiчного розвитку краши. Розвинуто пiдходи щодо здшснення мониторингу та оцiнки
