Bogma O. State regulation of institutional changes in the sphere of ensuring budgetary component of the national economic security

Ontological and epistemological generalization of security as a phenomenon of human civilization development made it possible to establish the fundamental need for socio-economic, organizational, technical, socio-political, environmental, and nature systems to ensure security. Complex nature of the «security» category dictates the objective need to apply a comprehensive approach, integrate knowledge acquired by various scientific schools and branches of science in order to establish its essence. The study of the genesis of the national economy budgetary safety gives ground to state the hierarchy of levels that constitute economic security and national security in general. Understanding the methodological basis of systemic scientific research and solving the problems of state regulation of institutional changes in the sphere of budgetary safety dictate the need to apply the principles, approaches and methods of dialectics and synergetics. Theoretical generalization of the basic elements of the «state budgetary safety» category made it possible to argue that its basic components include scientific and philosophical phenomena of the society members' budget interests in the context of existing contradictions and conflicts caused by their multi-vectored nature at all stages of the budget process in the state and threats to the state budgetary safety caused by objective and subjective reasons. The research presents definitional substantiation of the national economy budgetary safety as a socio-economic category. Based on the principles of dialectics and synergetics it is discovered that budgetary safety should be considered only in its relative state. While generalizing the institutional and functional component of the system of ensuring national economy budgetary safety, the author offers her own definition of the system as a complex direct or indirect influence of the state (local) authorities, public organizations, individuals and legal entities within the current Ukrainian regulatory and legal framework on socio-economic processes in order to resist and prevent any threats to budgetary safety. The thesis analyzes the level and dynamics of changes in the criteria of the national economy budgetary safety. By means of the cognitive modeling method with subsequent dynamic modeling of development scenarios, the work confirms the essentiality of the cause-effect relationships and the influence of established during the analysis effectiveness factors in the functioning of the system of ensuring the national economy budgetary safety. Years of state and corporate management practice present extensive experience of counteracting various threats to complex socio-economic systems. The thesis summarizes this international experience and defines applicability of the strategic management principles and mechanism used by state authorities in the process of ensuring Ukraine's budgetary safety as systemic risk management and an instrument for achieving strategic goals. The thesis also offers scientific substantiation of the necessity to introduce management by objectives in the state regulation of the national economy budgetary safety. With the aim of improving the mechanism of budget planning and informational support of the society regarding the effectiveness of the state strategic management of the national economy budgetary safety, it is suggested for the National Security and Defense Council of Ukraine to use the Budgetary Safety Passport of Ukraine in its work as the main consolidated final document which reflects the state and prospects of the national economy budgetary safety. The author develops the concept of applying the strategic accounting mechanism in ensuring the effective functioning of the state strategic management of the national economy budgetary safety as a shared information space aimed at providing government bodies and other stakeholders with timely, complete, reliable and relevant information. The work provides scientific-based methodological prerequisites necessary to improve the external state financial control in Ukraine. It grounds the concept of building the external state financial control (audit) in Ukraine based on the process approach. It is established that using the process approach expands functional capabilities of the external state financial control (audit) in terms of detecting and preventing threats to the national economy budgetary safety at all stages of the budget process implementation. The thesis offers a scoring method to compare indices with differently vectored values and find the final integral effectiveness index of the external state financial control (audit) functioning.