Syvulska N. Accomplishment of Local Budgets of Ukraine

The System of Local Finances. The argumentation of the theoretical principles and the complex analysis of the system of realization of local budgets, definition of advantages and disadvantages, elaboration of the mechanism and definite ways of its improvement in Ukraine. The methods of analysis and synthesis of statistical comparison, modeling, forecast, dialectical method. Clarification of the notion of the local budget, argumentation of the essence of fulfillment of local budgets as a phase of budget process, formulation of the notion of the phase of finishing the budget, pointing out the basic peculiarities of local budgets, definition of the rule of development of the budget process during the period of the market transformation of the economy in Ukraine. The propositions concerning the improvement of realization of local budgets of Ukraine under the conditions of holding the budget reform have been implemented. Local power bodies, educational process.