Improved scientific and methodological approach to the state targeted social programs funding efficiency evaluation, which, in contrast to existing ones, is based on the principles of effectiveness, integrity, selectivity, cost-effectiveness and differentiation and allows assessing the effectiveness of programs by individual targets and as a whole on changes in a separate sphere of social life. Outlined the benefits of the scientifically-methodical approach for evaluating the effectiveness of public financing programs.
It is substantiated that one of the important elements of the state target programs realization should be investment programs (projects) which are executed within the limits of the state and regional target programs at the expense of the state budget and other sources, involvement of social responsible business to realization of social programs, in particular, in the region of functioning/presence. It is necessary to stimulate the manifestations of external social responsibility of business in terms of its participation in social programs implementation at territorial entities level. It is shown that the implementation of social partnership projects of local authorities can be initiated under the condition of expanding their powers, responsibilities and manoeuvre at the disposal of budget funds and the involvement of extra-budgetary sources. The expediency of using stimulating tools to involve socially responsible business in the implementation of social programs in the presence based on coordination of the interests of the state, local governments, enterprises and the population is substantiated. This includes the use of support and stimulation/encouragement of business, intensification of the integration of financial mechanisms and tools of socially responsible business for the implementation of social programs based on the development of public-private partnership.
Non-standard tools for raising funds in the social sphere is proposed with the help of such innovative financing technologies as fundraising (fundraising for sick children for treatment), crowdsourcing (solving problems for a fee), combination of budget support and use of all charity tools, international funds, grant funding the most effective social projects, including human development. These measures ultimately contribute to optimize budget spending on state social programs.
Argued that given the foreign and domestic experience of social responsibility of enterprises state social programs at the regional level should be implemented in regional social programs. It is expedient to solve social problems through implementation social projects developed jointly by business, public organizations and local self-government bodies. Projects co-financed in certain areas should be an integral part of regional social programs.
It was found that the COVID-19 pandemic is adjusting the development of CSR, changing the priorities of social programs. It is proved that territorial authorities and local governments, given the prospects of cooperation with business, should show social responsibility and be interested in long-term partnerships with business to implement regional/local social programs by supporting and stimulating/encouraging business, intensifying the integration of financial mechanisms and tools of social responsible business (not only large, but also medium and small) for the implementation of social programs based on the development of public-private partnership. The content and amount of funding for projects and programs of corporate social responsibility implemented by businesses in the territory of the presence should be aimed at implementing strategic and tactical goals and objectives of sustainable development of the region, agree with them, supplement/strengthen the potential (human, financial, material) of territorial communities their stability.
It is emphasized that in the decision-making process on the allocation and use of financial resources for social programs it is necessary to take into account the state of public finances, social needs, obtaining socially important results based on transparent and rational use of budget funds. The introduction of European practices in Ukraine in the process of implementing regional social programs based on public-private partnership involves the implementation of community-agreed programs of corporate social responsibility, public control over their effectiveness and efficiency.
