Chyorny O. Budget process administration at the regional level

Object of research - budget process at state and regional levels and processes of management by it. The purpose of research - scientific-theoretical substantiation of conceptual and methodical bases of state management of budget process at a level of region in a channel democratic transition of the Ukrainian society. Methods of research: of the multi-dimention system approach, of the context and retrospective analysis, generalization, statistical analysis, graphic, grouping and comparison, forecasting, system analysis and synthesis, complex approach. The practical significance of the received results consists in an opportunity of their use in practice of work of bodies of a state executive authority and local government of all levels during creation and realization of the programs of socio economic development of the state and separate regions. The scientific novelty of the received results is, that for the first time necessity of formation of the budgets of all levels is determined on the basis of theapproach "from social needs", established on the basis of the specifications of the European level and determination of a time interval of their achievement on the basis of forecast dynamics of parameters of economic development of the state and separate territories; the approaches to determination of a parity between planning of regional development and democratic procedures at forecasting socio economic development of region, which base on conformity of structure of the budget to general and regional public needs, are justified. System of forecast maintenance of budget process by application of mathematical modeling of dynamics of receipts in the budgets of various levels; the conceptual bases of reforming of budget process on the basis of creation of a uniform legal and functional field in sphere budget, tax, monetary policy of the state are advanced. The concept of reforming of system budget legal relations in directions of removal of monopoly of official bodies in sphere of granting of services; minimization of asymmetry of the information; systems of motivation and removal of the conflict of interests of the participants of budget process; the theoretical and methodical bases of maintenance of democratic bases of process of a choice of priorities of socio economic development of territory, formation and fulfillment of the budgets of all levels have received the further development.