Taukesheva T. Planing and regulation of the local budgets

Object of a research: object of a research is the mechanism of organisation of planning and regulation of the local budgets in Ukraine at the present stage The purpose of a research: development of methodological bases of inducing of maintenance increase of a management efficiency by the local budgets Methods of a research and equipment: a system approach, analytical methods of ranking on certain(determined) by indications and comparative comparisons, analysis because of trends, method of a practical evaluation Theoretical and practical outcomes: the obtained outcomes of a research form the basis for improvement of the acting mechanism of planning and regulation of the local budgets, the approach to shaping the specifications of budget security is offered, the group of parameters is offered, because of which need to be built a system of an evaluation of efficiency of the budget costs. The outcomes of work were used for want of to development of the budget code and also і into і into і into і into і Bu dget system of Ukraine, Budget account (record-keeping) Novelty : the economic essence of the local budgets as systems of shaping, distribution and use of financial resources for want of definition(determination) of paths of realisation of functional problems of local government bodies and role of the state in shaping of conditions of operation of a local government is updated. The main tendencies (such as a diminution of a share(!long) of the adjustable incomes, gradual transposition of majority of the social costs on target means state budget) in structure and structure of the local budgets (on an example of city of Kharkov etc. cities), shares,(!long,) stipulated by magnification, of local sources and increase of independence of the local budgets are revealed. Are offered by a fundamentals of the concept of operation of the local budgets in a combination to elements of the concept of distribution of functions and problems between different branches of an authority in democratic company. The approaches to t he substantiation of directions and means of a solution of problems of equivalent exchange between a social orb and agriculture (basing on practical engaging of means of credit structures for want of realisation of payments in a budget orb and debt servicing) and other branches with allowance for of new conditions of managing, more effective regulation of the commodity-money and economic attitudes(relations) are offered. Introduction and orb of use: the theoretical positions and practical recommendations obtained during researches, are used in activity of financial managements of local government bodies, that is confirmed by the sertificates(acts) of introduction of Association of large cities of Ukraine.