Samoshkina O. Budget expenditures in the system of state regulation of socio-economic development

The structural-functional model of the system of budgetary regulation in the field of expenditures is developed, which is based on the provisions of the adaptive budget architectonics, and envisages the regulation of the volume and structure of the expenditure part of the budget, the budget deficit, taking into account the dynamics of socioeconomic processes, budget revenues, public debt, the use of which will increase the opportunity the level of balance of the budget system, the quality of the forecasting process and planning of budget expenditures, will facilitate the transformation of budgetary expenditures in the gay instrument for the development of social relations. Summarized and systematized the experience of budgetary regulation in the field of expenditures in developed and transformational economies, including the peculiarities of using the regulatory potential of budgetary expenditures, depending on the cyclical nature of socio-economic processes and the strategic principles of budgetary regulation of social development. Approaches to the system of long-term forecasting and budget planning, which envisage introduction of long-term forecasting of budgetary expenditures, streamlining of the system of medium-term and annual planning of budget expenditures in accordance with the defined long-term budget strategy, are improved; a system for monitoring the effectiveness of budget programs and activities of budget funds managers, which envisages streamlining the distribution of budget funds between budget programs, based on the overall level of effectiveness of their implementation and priority; the provision for determining the institutional framework of the budget expenditures formation system that provides for a permanent dynamic analysis of its internal structure in order to ensure optimal correlation between its components, including the volume and structure of budget expenditures, goals and performance indicators of budget programs, strategic plans of budget funds managers and industry directions of development, dynamics of social and economic processes. Further development of approaches to the disclosure of the economic essence of budget expenditures as a tool for regulation of socio-economic development of the country; provisions on forecasting and planning of budget expenditures taking into account demographic factors based on taking into account the mutual influence of indicators of budget expenditures and population and its age structure, the use of budget expenditures as an effective tool for improving the demographic state of the country.