Bobukh S. State budgeting in Ukraine

The thesis is devoted of the complex researches of theoretical, methodological and practical aspects of the development of state budgeting in Ukraine. The economic essence of state budgeting as a component of the system of financial management of state finances is revealed, which consists in realization of a complex of measures of rational mechanisms of using of financial resources and operational levers of budget regulation on the basis of grounding procedures related with efficiency, optimization of the using of financial resources and limitation of unfounded budget expenses, its will increase the efficiency of the budget mechanism, increase the level of stability and balance of combined the state budget. The methodical principles of evaluation to modern status of the state budget, state budgeting in Ukraine in the conditions of globalization, which is based on effectiveness of expense, optimization of budget costs in the conditions of the systemic financial crisis, effects of globalization processes on the state finances of Ukraine are developed in it. The experience of introduction of state budgeting in countries with developed economy is generalized and systematized. The principle of definition to promising directions of budgeting development in the national economy of Ukraine in part of improving the process of its implementation, strengthening of the relationship with the risk management mechanism in the budget sphere is grounded. The methodical approaches to the management of accumulation and expenditure of budget means and its influence on the efficiency of state budgeting, it will increase of intensified the level of grounded of budget expenditures are determined. The approaches to choice of a budgeting system by way of definition criteria, their classification and ranking according to their degree of importance are improved, it will increase the efficiency of the using of the corresponding state budgeting instruments; the position regarding the mechanism of introduction of the state budgeting system by way of systematization of the stages, determination of the corresponding executors of this process and their powers, it will provide an opportunity to improve the qualitative level of state budgeting; methodological principles of the efficiency of distribution of budget resources with account the needs of the main managers and budget managers costs, transparency of the using of budget costs, using the system «transparently». Practical recommendations of the main directions of modernization of state budgeting in the conditions of globalization are proposed. The main results of the research are used by specialists of the Ministry of Finance of Ukraine, Kyiv local state administration and educational institutions.