Panchenko O. Efficiency of budget expenditures in public regulation system

It is revealed the essence of term "efficiency of public expenditures" and factors that influence on its increasing. It is proposed the approaches on evaluation of efficiency of budget expenditures in the framework of development of program-target budgeting method in Ukraine. It is developed the approaches to formation of institutional environment in field of monitoring and control of efficiency of budget funds using, methodological principles of formation of hierarchical system of target and budget programs. It is improved methodological basis of evaluating efficiency of budget expenditures by rational distribution of budget funds taking into account social interests, approaches to organization of public procurement. It was evaluated the expediency of private sector attraction to provision of public services in the framework of public-private partnership.