Pariy-Sergeenko E. Improvement of state mechanism of the management of formation and use of local budgets in Ukraine

A research object is a process of state administration forming and use of local budgets of country. A research purpose is development of scientifically-methodical approaches and practical recommendations on perfection of state mechanism of management forming and use of local budgets in Ukraine on the basis of research of structure of the taken budget of the Donetsk region. Research methods - generalization and comparison, statistical and graphic analysis, analysis of the systems, management theory, approach of the systems, complex-having a special purpose method. The practical value of the got results consists in that the developed measures present the methodical base of perfection of state mechanism of management forming and use of local budgets and will be instrumental in the increase of efficiency of public economy, achieving substantial economic and social effects. The scientific novelty of the got results consists in том, that methodical approach is first offered to perfection of state mechanism of management forming and use of local budgets taking into account forming of the socio-economic systems with the high level of emergency; the methods of perfection of formulaic calculation of charges of local budgets are developed. Interpretation of determination „budgetary mechanism” as «aggregate of means of state influence on socio-economic processes with the purpose of organization of budgetary relations, providing of development of economy and assistance the process of the extended reproduction»; means of budgetary mechanism, including organization of budgetary relations, providing of development of economy, are improved. Determination of structure of budgetary mechanism from point of approach of the systems; system of methods of state administration a budget depending on directions of actions; order of co-operation of budget with an external environment taking into account factors, influencing on forming and use of budget; methods of government control of interbudgetary relations, directed on multiplying financial independence of organs of local self-government; directions of perfection of legislative base of state administration local budgets, answering economic development of country, got subsequent development.