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ЗАСАДИ ФУНКЦІОНУВАННЯ БЮДЖЕТНОЇ СИСТЕМИ В УМОВАХ ВДОСКОНАЛЕННЯ КАЗНАЧЕЙСЬКОГО ОБСЛУГОВУВАННЯ БЮДЖЕТІВ УКРАЇНИ // Principles of budgetary system functioning under the conditions of improvement of budgets’ treasury service in Ukraine

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  • Коваль, Віктор Васильович

    (Одеський інститут фінансів Українського університету фінансів та міжнародної торгівлі)

Abstract

Principles of increasing effectiveness of budgetary system functioning through improving treasury service of budgets have been grounded. Peculiarities of development of budgetary funds’ treasury service as well as impact on the process of interrelations of treasury authorities with the treasury managers and recipient of budgetary funds under the conditions of budgetary reform have been determined. Обґрунтовано засади підвищення ефективності функціонування бюджетної системи через удосконалення казначейського обслуговування бюджетних коштів. Визначені особливості розвитку казначейського обслуговування бюджетних коштів та впливу на процес взаємовідносин органів казначейства з розпорядниками та одержувачами бюджетних коштів в умовах бюджетного реформування.

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