Osypchuk L. Treasury System of Administration of the State Budget of Ukraine

Object of research. Financial relations connected with the activity of the State Treasury as an institute, which realizes administration of the State Budget of Ukraine on debits and credits. Aim of research. Scientific grounding of the theoretical basis for the development of the treasury institute in Ukraine and elaboration of the practical actions on the increasing of the effectiveness of managing of budget means and of the control over their usage. Methods of research. During the research the following methods were used: historical and logical, economic and that of mathematical modeling, method of generalization. And also, the methods of the systemic approach, analysis, induction, deduction, comparative method and the dialectical method of cognition. Theoretical and practical results. During the research the regularity of the process of settling of the treasury system of administration of the state budget of Ukraine was revealed; specific conditions of its development were determined, it was extended the scientific interpretation of the basic concepts, which show the context of the activity of the treasury system of up-today Ukraine, it was proved the effectiveness of the treasury calculation technologies and management of the budgetary recourses on the basis of the investigation of the process of stabilizing, development and functioning of the State Treasury of Ukraine. Innovations in the research. For the first time it was revealed the regularity of stabilizing and development of the State Treasury in Ukraine, for the first time it was proved the urgency of implementation of the entire scheme of budget financing for the mangers of budgetary means at all the levels, the economic notion of such categories as "treasury", "treasury system of budget administration", "manager of budgetary means", "consumer of budgetary means" was extended; it was detailed the existent classification of managers of budgetary means by the application for the lowest managers of budgetary means of the third degree the conceptof "consumer of budgetary means"; it was grounded the necessity of establishment within the State Treasury of Ukraine of the special institution of the banking type of property - State Budget Bank of Ukraine; and also there were developed recommendations on the improvement of the system of management of the budget in the direction of strengthening of the control over expenses of managers of the budgetary means. Degree of implementation. Scientific and practical conclusions and recommendations are taken into considered by the department of the State Treasury of the Holosijvskiy district of Kyiv, and also they are used in the educational process in the National Academy of the State Tax Service of Ukraine, State Tax Administration of Ukraine and Interregional Academy of the Personnel Management. Sphere of application. Budgetary system of Ukraine.