Управління державними фінансами: теорія та методологія

Abstract

У дисертаційній роботі розкрито теоретико-методологічні засади та розроблено науково-методичні й практичні рекомендації щодо формування нової парадигми ефективного управління державними фінансами Запропоновано науково обґрунтовану дескриптивну концепцію модернізації управління державними фінансами України. Сформовано методологічний базис управління державними фінансами та розроблено методологію комплексного системного оцінювання його ефективності. Здійснено структуризацію системи управління державними фінансами на засадах ієрархічності та зворотного зв’язку. Удосконалено методологію та методичний інструментарій перспективного планування доходів і видатків та управління вхідними й вихідними фінансовими потоками державного бюджету, державних позабюджетних фондів грошових коштів, фондів грошових коштів суб’єктів господарювання державного сектора економіки. Визначено доктринальні принципи та формально-праксеологічні домінанти управління державними фінансам. Аргументовано напрямки вдосконалення нормативно-правового, інформаційного, фінансового, матеріально-технічного, кадрового забезпечення управління державними фінансами.

В диссертационной работе раскрыты теоретико-методологические основы и разработаны научно-методические и практические рекомендации по формированию новой парадигмы эффективного управления государственными финансами. Предложено научно обоснованную дескриптивную концепцию модернизации управления государственными финансами Украины. Сформировано методологический базис управления государственными финансами и разработана методология комплексного системного оценивания его эффективности. Осуществлено структурирование системы управления государственными финансами на основе иерархичности и обратной связи. Усовершенствована методология и методический инструментарий перспективного планирования доходов и расходов, а также управления входящими и исходящими финансовыми потоками государственного бюджета, государственных внебюджетных фондов денежных средств, фондов денежных средств субъектов хозяйствования государственного сектора экономики. Определены доктринальные принципы и формально-праксеологические доминанты управления государственными финансами. Аргументированы направления усовершенствования нормативно-правового, информационного, финансового, материально-технического и кадрового обеспечения управления государственными финансами.

The dissertation presents theoretical and methodological foundations and develops scientific, methodological and practical recommendations on forming a new paradigm of effective state finance management. It was proposed the science-based descriptive concept of modernization of state finance management, which is based on the combination of institutional approach (it allows to reveal the relationship of public institutions), structural approach (it takes into account the components of state finances), functional approach (it distributes the areas of management activity in public finance by function), a resultative approach (focused on meeting public interests). It has been formed the methodological basis of state finance management, which includes: an object (state finances), a subject (budget and financial indicators), principles of purposeful influence (legality, transparency, efficiency, etc.), relevant methodological approaches (systemic, project-oriented, process, informational, synergetic, structural-functional, socio-cultural, institutional, signalling, productoriented, etc.), which combine dialectically related general scientific and special methods (comparative, quantification, morphological decomposition, etc.). The author has developed a methodology of complex, systematic performance evaluation of state finance management, which is based on the combination of resultative (it considers only the results of management activities, expressed through effects) and product-oriented (it focuses on the end product – public goods) approaches and involves the construction of economic and mathematical model. This economic and mathematical model takes into account the system of indicators proposed by the author, which are structured according to individual effects (economic, social and organizational) and formed methodical approaches to the normalization and determination of each indicator weight on the basis of its multiplicative effect. The work provides the structure of the state finance management system based on the hierarchy and feedback, which takes into account: the structure of the management object – state finances, the material content of which is the state budget, state off-budget funds and public sector funds that are interconnected but have characteristic attributive properties; the multilevel entities of state finance management, whose morphological decomposition allows them to be grouped by function; doctrinal principles of managerial activity The author has devised methodology and methodological tools for perspective planning of revenues and expenditures and management of the inflows and outflows of funds of the state budget, state off-budget funds, funds of economic entities of the state sector of economy through its systematization and modernization. There were presented the grounds for the scientific and methodological approaches to the control in the sphere of state finances, based on the organizational and functional foundations of the activity of external and internal control entities and the complex analytical and prognostic tools for assessing the quality, productivity, effective control of the Audit Chamber and the State Audit Service of Ukraine. There were given scientific and practical recommendations to increase the level of: social effect, which is the result of management activities in the field of social security and social justice; economic effect – as a result of ensuring budgetary, debt, investment stability and financial stability of economic entities in the state sector; organizational effect - as a result of administration and control in state finance. The doctrinal principles of state finance management were defined, which are grouped into those that refer to management system as a whole (scientific, systematic, legality, planning, efficiency, transparency) and those which directly relate to authorized persons (competence and responsibility). There were made scientific recommendations on improving the regulatory support for the state finance management, which provide the systematization of existing acts, the elimination of contradictions and inconsistencies, and the intensification of the implementation of blanket (reference) rules. There were determined the conceptual approaches to the organization of information support for state finance management, which create the landscape of a new open, sociallyoriented system. There were formed the scientific and methodological tools of financial support for the state finance management, which are based on a resultative approach to the activities of authorized entities and a systematic approach to identifying sources and instruments that depend on the type of economic entity and its sphere of activity. The methodological principles of personnel support for the state finance management have been formed on the basis of improving approaches to the formation of official salary and incentive payments; the use of modern motivational tools, such as grading and participative management; strengthening the legal responsibility of officials and improving the procedure for bringing them to it.