Chechulina E. Reforming the System of Income and Expenditure Management and the Development of the Treasury System of Fulfillment

Research subject - activities of State Treasury systems in cooperation with other government bodies; research goal -justification of theoretical and practical grounds for improvement of income and expenditures management system, development of treasury system for budget execution, preparation of recommendations regarding its reforms based on identification of its specifics and functioning trends; research methods - during tasks solution in thesis there have been used economic and statistic methods, synthesis and analysis methods, induction and deduction and comparative features methods; results - theoretical generalizations, conclusions and proposals and concrete contribution to theory and practice for development of treasury budget execution, as well as background for further improvement of building the treasury mechanisms for income and expenditures management systems; novelty - it has been proved the necessity of comprehensive and complex research of state budget income and expenditures management system carried out by the Treasury, for the first time the sense of term "treasury system of budget execution" has been exposed, the author treatise for term Treasury Single Account has been given, directions of further development of State Treasury of Ukraine has been exposed in terms of TSA resources base extension; implementation level - ongoing implementation process carried out at the State Treasury; area - finance and budget sphere.