Krikun T. Forming of charges of budget as constituent of socio-economic development of country

Economic essence of forming of charges of budget is exposed as a component system of the budgetary adjusting of socio-economic development of country. Methodological principles of the financial adjusting offer in the field of the charges of budget, that are base on integration of constituents of programmatic-having a special purpose method of the budgetary planning, institutional architectonics at the level of main managers of budgetary facilities, functional classification of budgetary charges, corresponding budgetary setting, structure of the budgetary programs, expected effective indexes. Methodological principles of perspective prognostication and realization of the strategic planning of charges of budget, position are developed in relation to the features of institutional principles of becoming of the system of forming of budgetary charges in the conditions of transformation of economy. Institutional principles of development of the system of planning of charges of budget are improved with taking into account of necessity of strengthening of co-ordination of basic tasks, plans of financial and economic activity of managers of budgetary facilities and effective indexes of the corresponding budgetary programs in a medium-term prospect; approaches are to forming of quality level of indexes of effectiveness of the budgetary programs with the aim of establishment of degree of achievement of indexes of plan, aim, tasks. Generalized and experience of realization of planning and implementation of expense constituent of budget is systematized in countries with the developed and transformation economy, including strategic principles of the budgetary planning, management budgetary assignations. Going is exposed near determination of priority directions of fiscal policy in the field of charges.