The dissertation is devoted to the solution of an important scientific and applied problem – substantiation of theoretical and methodological and practical foundations of the state financial policy of social orientation in Ukraine and development of directions of its development in the conditions of Postmodern. The main characteristics and features of the Postmodern era are identified, the specifics of the social development of certain foreign countries, including the USA, China, Poland, Belarus and Ukraine, are clarified. The specific features of domestic social development in financial, military, economic, social and other aspects are revealed. Methodological tools for the development of this financial policy have been improved. The theoretical and methodological provisions on which this policy should be based are substantiated.
The main problems in the functioning of this policy have been identified, which lead to a decrease in revenues to state financial funds. A scheme of structuring problems permanently arising in the process of development of the modern state financial policy of social direction has been developed, classified according to seven directions, with special attention to corruption, as a significant national problem that has a significant impact on social development, in particular the social system. To mitigate the negative impact of these problems, specific measures are proposed, the application of which: enables to create preventive mechanisms for the emergence of problems caused by the influence of negative factors of the external and internal environment; to evaluate them when shaping the directions of financial policy development. The foundations of the theory of public institutions have been developed and on the basis of this theory a mechanism of public control over the use of public funds for social purposes has been formed, which aims to significantly reduce the inappropriate and inefficient use of social funds. It has proposed its own methodology for assessing of the efficiency of using the consolidated budget of Ukraine.
The dominant features of the financial policy of social orientation in Postmodern conditions. Scientific and methodological approaches to the optimization of social benefits and state social standards for relevant sections of the population have been developed. In order to identify sufficient financial resources for individual social sub-sectors and segments of the population, an appropriate economic and mathematical model has been developed that incorporates a normative and realistic scripts and it is based on correlation analysis. The scientific provisions of the doctrine of state financial policy of social direction are substantiated.
On the basis of generalization of foreign experience of public-private partnership, a mechanism for its implementation in Ukraine has been developed. It is formed taking into account the specific development of the regions of Ukraine and the corresponding adaptation mechanism. The results of the implementation of the mechanism of public-private partnership are outlined, among which: creation of new jobs; provision of more comfortable living conditions in a particular settlement; involvement of community members in financial resource management; increase in local budget revenues. The model of introduction of foreign experience of financing social programs is developed.
Key words: Postmodern, reforms, social sectors, social system, public financial policy, doctrine, model, methodology, benefits, public control.
