Horbunov O. Budget management in the system of state regulation of the economy

Object of research - the process of functioning of budget management in the system of state regulation of the economy. The dissertation is devoted to the deepening of theoretical bases and development of scientific and practical recommendations of improvement of budget management in the system of state regulation of the economy. The theoretical positions concerning the definition of the essence of the concept of "budget management" and the morphological decomposition of budget management in the system of state regulation of the economy have been investigated. The current state and trends of the development of budget management in Ukraine have been researched, the evaluation of the efficiency of budget management in the context of international comparisons has been carried out, and the monitoring of the efficiency of budget management as a factor of state regulation of the economy has been carried out. The strategic and tactical target benchmarks for the development of budget management in the system of state regulation of the economy have been systematized, and a system of measures for improving budget management has been developed based on the introduction of strategic and medium-term budget forecasting and planning, the peculiarity of which is the orientation towards application of the program-target method and the result-based budgeting. The methodical provisions for evaluation the quality of budget management in the system of state regulation of economy at the state and local levels have been substantiated. Ways of improvement of organizational and economic model of control as a function of budget management have been developed. The results of the dissertation research were adopted by the Budget Committee of the Verkhovna Rada of Ukraine, the Ministry of Finance of Ukraine, the Accounting Chamber of Ukraine and the Central Ukrainian National Technical University.