REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

 PUBLISHER

Liburkina L. M.

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Annotated catalogue (2023)

Annotated catalogue (2024)

Thematic sections of the journal

Proceedings of scientific conferences

The Fundamentals for Financing the Budgetary Institutions
Zakhidna O. R., Spodaryk T. I.

Zakhidna, Oksana R., and Spodaryk, Tetiana I. (2019) “The Fundamentals for Financing the Budgetary Institutions.” Business Inform 12:332–337.
https://doi.org/10.32983/2222-4459-2019-12-332-337

Section: Finance, Money Circulation and Credit

UDC 336.144

Abstract:
The proper construction of the financial system for providing the institutions in the budgetary sphere is an important factor in the formation and distribution of financial resources, facilitating the efficient performance of the State’s basic functions and tasks. The article is aimed at theoretical-analytical analyzing the problems of the current status of financing the budgetary institutions, defining the main problems present in the sphere of budgetary financing, as well as searching for not only optimal, but also efficient methods to address these problems. The article analyzes the problems arising in the financing of the budgetary institutions. Scientific approaches to understanding the essence of «budgetary institution» and «budgetary financing» are reflected. The main attributes, principles and forms of budgetary financing are defined. The volumes of budgetary financing are analyzed on the example of branches of the socio-cultural sector. It is proved that the problems that require further research are the poor status of financing, the lack of funds to upgrade the material-technical base, the lack of a stable and balanced legislation that would reliably and transparently regulate the economic activities of the budgetary institutions. Proposals are presented to improve the financing processes of budgetary institutions, which can be implemented by improving existing legislation in the sphere of budgetary financing and developing an effective control system, that would ensure the targeted inflow and rational use of funds directed to create an enabling environment for the financial security of their activities.

Keywords: budgetary institution, budgetary financing, estimated financing, government budget expenditures, budgetary sector, financial support.

Fig.: 3. Tabl.: 1. Bibl.: 8.

Zakhidna Oksana R. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial Management, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Spodaryk Tetiana I. – Master, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

List of references in article

[Legal Act of Ukraine] (2010). https://zakon.rada.gov.ua/laws/show/2456-17
Frych, R. I. “Poniattia finansovo-pravovoho statusu biudzhetnoi ustanovy“ [The Concept of Financial and Legal Status of a Budget Institution]. Pravove zhyttia suchasnoi Ukrainy, vol. 2. Odesa: Feniks, 2013. 112-113.
Sytnyk, N. S. et al. Biudzhetna systema v tablytsiakh i skhemakh [Budget System in Tables and Charts]. Lviv: Vyd-vo «Apriori», 2017.
Demianyshyn, V. H. “Biudzhetne finansuvannia ta yoho osoblyvosti v suchasnykh umovakh“ [Budget Financing and its Features in Current Conditions]. Svit finansiv, no. 2 (2007): 34-48.
Tkachuk, N. M., and Kravchuk, V. O. “Finansuvannia biudzhetnykh ustanov: teoretychna sutnist, formy i metody“ [Financing of Budgetary Institutions: Theoretical Nature, Forms and Methods]. Nauka i ekonomika, no. 2 (2010): 99-105.
Makukh, T. O. “Teoretychni aspekty koshtorysnoho finansuvannia“ [Theoretical Aspects of Estimated Financing]. http://univerua.rv.ua/VNS1-2011/Makuh%20T.O.pdf
Didyk, A., and Lemishovskyi, V. Biudzhetni ustanovy: bukhhalterskyi oblik ta opodatkuvannia [Budgetary Institutions: Accounting and Taxation]. Lviv: Apriori, 2017.
“Derzhavna kaznacheiska sluzhba Ukrainy. Zvitnist pro vykonannia biudzhetiv“ [State Treasury Service of Ukraine. Budget Execution Reporting]. https://www.treasury.gov.ua/ua/file-storage/vikonannya-derzhavnogo-byudzhetu

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences

 OUR PARTNERS

Journal «The Problems of Economy»