BUSINESS INFORM №7-2017

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33

Section: Finance, Money Circulation and Credit
UDC 336.13
Chugunov О. I.
The Local Budgets in the System of Financial-Economic Management (p. 209 - 213)
The article is aimed at disclosure of the economic essence and the role of local budgets in the system of financial-economic regulation. The theoretical aspects of local budgeting system have been covered. It has been substantiated that the main challenges in the context of economic transformations are the following: improving the local budgeting system in view of European standards; applying contemporary financial-budgetary methods and instruments; creating effective incentives to ensure that local governments are motivated to increase their own income base as well as their responsibility level for the use of budgetary resources; ensuring that local budgets are adequately income-based, and improving the efficiency of use of available budgetary resources. The strategic planning of indicators of local budgets is increasingly important as a lever for the influence of local government bodies on the processes of balanced reproduction of priority sectors of the economy. One of the effective instruments for strategic planning is elaboration of a budget strategy for development of territorial units.
Keywords: local budgets, local budgeting system, local government bodies, budget mechanism, budget policy.
Tabl.: 1. Bibl.: 15.

Chugunov Оleksii I. – Deputy Head of the Department, Department of State Financial Audit in the Field of Transport and Industrial Complex, State Audit Service of Ukraine (4 Sahaidachnoho Str., Kyiv, 04070, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Chugunov, Оleksii I. (2017) “The Local Budgets in the System of Financial-Economic Management.” Business Inform 7:209–213.

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