Методологічні підходи до управління державними фінансами

Abstract

У статті досліджено методологічні підходи до управління державними фінансами. Стисло охарактеризовано системний та холістичний підходи. Проаналізовано практику використання проектно-орієнтованого підходу в управлінні державними фінансами України. Розглянуто процесний підхід та представлене авторське бачення процесу управління державними фінансами. Зроблено візуалізацію кібернетичного підходу та обґрунтовано необхідність його застосування в управлінні державними фінансами. Доведено важливість використання інформаційного підходу, який передбачає здійснення певних кроків у напрямку прийняття обґрунтованих управлінських рішень. Визначено переваги та недоліки зазначених методологічних підходів до управління державними фінансами та запропоновано напрямки їх застосування та вдосконалення.

The results of the analysis. According to the results of the research, it was found that the most common in the management practice is the systematic approach, which provides for the state finance management consideration as a system that combines interconnected elements. A detailed analysis of such an approach to the management of state finances in Ukraine will be devoted to a separate publication by the author. The article states that the holistic approach considers the system of governance and the system of state finance as the only whole, without paying attention to the peculiarities of these systems. It is proved that the holistic approach should be used in the methodology of state finance management together with the project-oriented and the process approaches to achieve the goal of such management - the satisfaction of public interests that are transformed under the influence of globalization processes and social development. The project-oriented approach in the practice of state finance management of Ukraine has been reflected in the state target programs. Their research has demonstrated the presence of shortcomings, the directions of elimination of which are proposed by the author in the paper. The necessity of using the process approach, which allows to present the management of state finances as a process, is substantiated. It is proposed to carry out such a process in four stages according to the types of management for the period to which it is directed, namely: strategic, medium-term, tactical and operational. The author's vision of actions that should be performed by a management entity at each stage, with a view to influencing the object (state finances) was presented. It has been established that the process approach is a methodologically closely related with cybernetic approach, which is realized by identifying direct and inverse relationships between two processes: the influence of management and the change in the stability and survivability of the economic system in response to this activity. At the same time, it is taken into account that for any control system, including the system of state finance management, the tasks are: goal-setting; stabilization; program execution; tracking; optimization. The cybernetic approach predictions researching the interconnections between the system of manage (subject of management) and the controlled system (object of control) in a particular environment. An important role in the realization of the influence of the subject of management on the object of control is the information that comes from both the external environment and the object itself. That is why the necessity of using the informational approach in the methodology of state finance management is substantiated, with the help of which the detection and analysis are carried out of the most characteristic informational aspects determining the functioning and development of the studied objects - components of state finances. The information approach used in the process of making managerial decisions necessitates the implementation of several steps identified in the article. Since methodological approaches are represent themselves of dialectically interconnected methods, the article examines the ways and techniques used in each of the described approaches. Conclusions and directions of further researches. The conducted research has allowed to reveal the advantages and disadvantages of mentioned methodological approaches to the management of state finances. It is argued that taking into account such peculiarities in the management of state finances will contribute the reproducing optimal managerial decisions at each stage of the accomplished tasks. Perspective directions of further scientific research is an analysis of the synergetic, the structural-functional, the functional-cost, the socio-cultural, the institutional and other methodological approaches to state finance management.