Lazutina L. Financial Support of Rural Social Sphere Development

The object of study: the process of financial provision of social services in rural areas. Purpose: theoretical and methodological study of the financial mechanism of the social sphere of rural areas. Methods: semantic analysis, induction and deduction, general and special, formalization, logical and historical approaches, empirical knowledge, analysis and synthesis, grouping, comparison, graphical analysis, synthesis, analogy, idealization ascent from the abstract to the concrete and the particular to abstract. Scientific novelty: for the first time suggested the use of the scientific and legislative field concept of "potential financial security"; methodical approaches and conceptual foundations of mechanism of financial support of local budgets, a system of indicators of the level of social, methodical approaches to the analysis of state financing of rural development; received further development expanding economic content category "system of financial support for local governments' assessment of the financial security needs of the budget sector, summarizing regulatory requirements for increased financial independence and increase the income of the general fund of local budgets, approaches to optimize the structure of revenues and expenditures of local budgets approaches to formation strategy for financial provision of social services in rural areas.