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Науковий вкник Н.1Т У Укра'1'ни. - 2011. - Вип. 21.17
10. XicrieBa О.В. Якють прибутку та його вплив на сталий розвиток торговельного шд-приемства : автореф. дис. на здобуття наук. ступеня канд. екон. наук: спец. 08.00.04 - Еконо-мжа та упрaвлiння шдприемствами (за видами економiчноl дiяльноcтi) / О.В. Хютсева; Дон. держ. ун-т. економжи i торгiвлi ím. Туган-Барановського. - Донецьк, 2006. - 26 с.
11. Худа В.В. Управлшня прибутком торговельних пiдприeмcтв : автореф. дис. на здобуття наук. ступеня канд. екон. наук: спец. 08.00.04 - Економжа та управлшня шдприемствами (за видами екож^чно! дiяльноcтi) / В.В. Худа; КНТЕУ. - К., 2007. - 22 с.
12. Шарманська С.О. Прибуток та особливосп його формування та використання в транзитнш економщ : автореф. дис. на здобуття наук. ступеня канд. екон. наук: спец. 08.00.04 - Економжа та управлшня шдприемствами (за видами економiчноl дiяльноcтi) / С.О. Шарманська. - К., 2010. - 22 с.
13. Эванс Дж.Р. Маркетинг : пер. с англ. / Дж.Р. Эванс, Б. Берман / наук. ред. А.А. Горячев. - 1990. - 350 с.
14. Юрчишина Л.В. Моделювання прибутку на щдприемстш / Л.В. Юрчишина // Вюник Хмельницького нащонального ушверситету. - 2011. - № 2, т. 3. - С. 88-93.
Блонская В.И., Венгжин О.Р. Эффективное управление прибылью предприятия - основа развития его стратегического потенциала
Определены основные направления управления прибылью предприятия. Проведена характеристика понятия "качество прибыли". Предложена структурно-логическая последовательность системы управления прибылью, направленной на развитие его стратегического потенциала.
Blonska V.I., Vengzhin O.R. An effective management of enterprise an income is basis of development of his strategic potential
Certainly basic directions of management of enterprise an income. Description of concept is conducted "quality of income". The structurally-logical sequence of the control the income of directed system is offered on development of his strategic potential.
УДК 336.13(477):352 Post-graduate O.L. Borshch1 -
Lviv State Financial Academy
PROBLEMS OF DECENTRALIZATION OF FINANCIAL RELATIONS IN UKRAINE
The present article considers theoretical bases and provides practical ways of implementing of decentralization principles of financial relations in Ukraine.
Keywords: financial relations, decentralization, budget decentralization, fiscal decentralization, regional financial policies, regional development.
Problem statement. Social, economical and political development of Ukraine, its reformation efforts brings up problems of internal relations, including correlation between center and regions, as well as different regions and territories. This reveals itself in forming the structure of the state, improving its stability and decreasing the influence of the crisis effects.
At the present stage of development of Ukraine the frames of single and sole statehood are becoming too narrow for managing today's processes in national economy. Although it may sound somewhat paradoxically, but the concept of national sovereignty significantly loses its positions to regionalism, deconcentration and decentralization [10, р. 262]. This increasing tendency of regional independen-
1 Наук. кер1вник: проф. К.В. Васьювська, д-р екон. наук - Льв1вська державна фшансова академ1я
4. Економжа, планування та управлшня в галузях
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ce of various administrative units is a logical consequence of moving towards market relations that thus are considerably reinforced and enhanced.
The aim of the paper is to research both theoretical and practical sides of decentralization processes in financial relations that take place in Ukraine.
Condition of research. The topic of the research is currently the focus of many local and foreign scientists including P.H. Boothroyd, C. Davis, J.E. Rowe, V. Papp, E. Jepson, A. Haines, W.R. Dodge, V. Pleskach, V. Vaslenko, M. Sverdan.
Main provisions. One of the main conditions of effective realization of regional financial policies is maintaining unity of socio-economical space of the country, caused by solidarity of monetary and fiscal (tax and budget) systems, well-coordinated development of main financial and economical institutions [10, 263]. On the regional level the main goal of the financial policies is to stabilize and provide economical development on the local level.
Process of generating of all benefits, created by the society takes place in separate regions, where they act as: a core of socio-financial existence; object of fiscal redistribution; financial mechanism of functioning of local authorities.
Coordination of the positions mentioned above leads to improving of the situation in regional development and social growth of the country in general. Synchronization of financial possibilities and needs of the state and local authorities promote further perspectives and progress of the regional development.
An important role in harmonizing the development of nation economics on the regional level belongs to the state. From the financial point of view, role of the state on the regional level is reduced to establishing rational proportions of redistribution of social product, that defines the possibilities of financial support, financial regulation and financial stimulating of municipal infrastructure development [10, p. 264].
The main problem of the state regional policies of Ukraine is a badly formed system of institutions that is not capable of coordinating the effective state regional policy. By this the absence of central authority of the executive body that has enough power to carry out regional policies is meant. Certain features of regulation of regional development are dispersed in various ministries and their regional offices, which are part of local authorities. In this regard, there is a particularly important problem of coordination the authorities and consolidating their activities with national policy.
Ukraine faces the need of creating central executive authority, responsible for regional policy and development of local authorities that should be occupied with the following issues:
• issuing laws and regulations of the regional policy and local governments;
• creating mechanisms for implementation of regional policy;
• coordinating of regional development of integrated development programs and targeted regional programs;
• monitoring of socio-economic development;
• coordinating of local authorities development;
• realization of the administrative-territorial reform;
• providing interregional and transborder cooperation.
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The problem of institutional support of regional policy in Ukraine at the regional and local levels relates to poor arrangement of public administration and local governments at these levels. At present there is no clear separation of powers and responsibilities and coordination between the executive and local authorities on regional levels. Local authorities do not have a proper legislative and financial base to solve the problems of regional and local development. Forming a system of state administration and local governments at regional level is a complex task that is closely related to the administrative reform.
The state should constantly improve the conceptual bases and institutional mechanisms for implementing regional policy and the implementation of specific local projects and programs. But the practice of democracy and various forms of political engagement and participation of citizen in public life in many countries shows that each state apparatus is so remote from the interests of the individual and fails to take into account local features and other specific conditions of life of communities. Therefore for more effective management of the regions in the country the role of regional, local governments and NGOs that are more close to the interests of communities and regions should increase.
Over the past few years in Ukraine some progress in the development and empowering of local government is observed. But this process is extremely rough and contradictory. The main reason for this is the imperfection of the current legislation, which, according to many experts and politicians [6, 7, 10, 11, 14, 15] allows unjustified distribution of powers between the state and local authorities and requires immediate conceptual changes and reforms. In fact, the present Ukrainian model "region-center" is not very well coordinated with the general concept of organization of the national authority given in the Constitution of Ukraine.
An important problem of the regional and local governments also is that regional councils do not have their own executive bodies and their functions performed by local state administrations. That is, management of joint ownership of local communities as well as the distribution of funds among local communities, coming from the State Budget is actually exercised by local state administrations.
Centralized distribution leads to the development of corruption, because it allows furtively dispose budgetary resources. Those who use their authority to influence this division because of the absence of a transparent policy and standard procedures for political decision-making, protect such methods of administration. It allows directing financial flows in a way beneficial for the economic interests of those groups, masking a concern for social support [14].
In financial aspect regions shouldn't be dependant on the state, but on the contrary. It should be emphasized that society functions on the local, not on the state level: "Financial condition of the region is the base for forming the financial base of the country and providing its stability" [8, p. 41]. The main obstacles to implementing the transition to the models of decentralized management of regions in Ukraine are:
• resistance of those who are interested in maintaining a centralized distribution. In this case the acquisitive mood of the population, aggravated by lack of development of small and medium business, can be used to destabilize the situation, they can cause disruption of reforms;
• lack of social actors able to take on solving tasks and bring them to fruition [14, 12].
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Regional policy in Ukraine is very unsystematic. Since its establishment it has worked without a clear strategy. The state has not determined the national model of local governance yet, and this delay led to the situation when political manifestos went ahead of development of the legal base. The decision to move to a decentralized management model of regions without violating the Constitution and ensuring social agreement is possible only on condition that, along with preservation of the administrative methods of governing regions precedents for new forms and methods of regional conduct will be established. It should be done in areas where sufficient experience of independent problem solving practice is accumulated through their own organizational, intellectual, material and other local resources.
New state regional policy of Ukraine should be based on the following principles:
• democracy - participation of citizens, local communities, regional communities in managing local and regional affairs and in matters of national importance;
• principle of consensus - permanent mechanism of discovering compromise and consensus between different levels of authorities to ensure legitimacy;
• principle of subsidiarity - all issues should be solved at the level at which they emerge; social and administrative services should be available at the local level;
• principle of balancing power and responsibility - decision-makers should be responsible for their decisions to the state and the local community [11, p. 12].
The competence of regional government should include only those issues that affect the regional community as a whole or can not be solved in the system of local government and the competence of executive bodies include questions that require centralized management and are beyond the capacity of regional government and local government, or do not meet their nature.
Central authorities in Ukraine have to learn a new role, which is not the administration and allocation of resources, but creating communication strategies and legal framework to ensure proper conditions for the local authorities to fulfill their obligations and responsibilities.
The budget and fiscal decentralization should take place at the same time with the decentralization of authority powers. Being closely associated with the organization of public administration, decentralization is a factor of building productive relations between central government and local governance. Decentralization of power involves two aspects - political and economic. The first aspect is a reaction to the regulation of local authorities from the center and the second is a result of excessive distributive activity of the center and also a need for more efficient use of available resources. In order to transform local actors to such that can actually influence state and local policy and develop democracy in regions following measures should be taken:
• change of the methods of assessment of fiscal decentralization - the degree of the decentralization process should be evaluated by analyzing the following parameters: local autonomy on tax and expenditure policy, the type of transfers received, the order of distribution of transfers, the degree of freedom in the implementation of local loans;
• revise the existing tax system to provide local rights and opportunities to form budgets from their own sources to increase their autonomy in the necessary amount of funds;
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• make changes to the mechanism of central governmental support of regions to create the conditions for activation of the factors of development. It is appropriate to encourage areas with significant chain effect distribution trends of economic growth;
• deprive the district-level redistributive functions of the state budget between local budgets (this issue requires coordinated with the question of territorial reform) [3, p. 98]. The conditions for the new state policy on the regions in Ukraine should be:
• a system of analysis of possible consequences of already existing negative trends and resolving problems that could lead to crises;
• ensure strategic planning of regional development in order to move away from the false practice of "putting out fires" that justifies unlimited intervention of the center;
• cultivation of human resources as a special intellectual resource capable of bringing the state out of systemic crisis. Creating the necessary structures and special conditions that would produce a new generation of administrative elite, using modern educational technologies;
• establishment of public policy that can influence the regional government, local government and in the center;
• creation of common information and communication space in which decisions concerning regional policy will become part of a single political process of democratization of society.
The first step towards the implementation of state policy concerning regions in Ukraine can be analysis of advantages and disadvantages of the above ways of solving problems of regional development based on the following criteria:
• state integrity and national security;
• integration of Ukraine into the European community;
• competitiveness of regions and their access to international markets;
• innovation and technological development of industry;
• single information space for state programs;
• transparency in political decision-making procedures;
• promoting local initiatives and projects;
• efficiency of resources utilization (human, organizational, financial, natural);
• solving social and ethnic conflicts before they emerge;
• reforming the system of educational programs and trainings for the government, central and local authorities [14].
Conclusions. Decentralization of Ukrainian fiscal and budget systems is the key to creating successful regional policies. Although the legislative base provides some powers to the local authorities, the real situation in the regions proves that central bodies leave little freedom of command to local governments and selfgo-vernments which leads to decreasing influence of those institutions. To improve the state of affairs variety measures should be implied and the solving of the problem is impossible without certain alterations in the economical reforms and state policies towards the regions.
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Борщ О.Л. Проблеми децентрaлiзaщT фшансових вщносин в УкраТш
Розглянуто теоретичш засади та подано можливi шляхи практичного впрова-дження принцишв децентралiзацii фiнансових вiдносин в Укра'ш.
Ключовi слова: фiнансовi вiдносини, децентралiзацiя, бюджетна децентралiза-цiя, фiскальна децентралiзацiя, регiональна фiнансова полiтика, регiональний розви-ток.
Борщ О.Л. Проблемы децентрализации финансовых отношений в Украине
Рассмотрены теоретические основы и поданы возможные пути практического внедрения принципов децентрализации финансовых отношений в Украине.
Ключевые слова: финансовые отношения, децентрализация, бюджетная децентрализация, фискальная децентрализация, региональная финансовая политика, региональное развитие.
УДК336.71:[330.332+336.77] Ст. наук. ствроб. ФА. Важинський1,
канд. екон. наук; доц. П.П. Гаврилко2, канд. екон. наук; ст. викл. М.Л. Потинський, канд. екон. наук - ТНЕУ
МЕТОДОЛОГ1ЧН1 П1ДХОДИ ДО ВИЗНАЧЕННЯ ФIНАНСОВОÏ Д1ЯЛЬНОСТ1 БАНКУ
Наведено класифжащю btoîb дiяльностi банку, визначено основш складовi нансово1 дiяльностi банку, розглянуто особливост фшансово!' дiяльностi банку, визначено методичш завдання тд час оргашзаци фiнансовоï дiяльностi банку.
1 1РД НАН Украши;
2 Ужгородський навчальний центр Кшвського нацюнального торгово-економ1чного ушверситету;
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