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ОРГАНІЗАЦІЙНО-МЕТОДИЧНІ ЗАСАДИ ПРОГРАМНО-ЦІЛЬОВОГО МЕТОДУ УПРАВЛІННЯ БЮДЖЕТНИМ ПРОЦЕСОМ НА СУЧАСНОМУ ЕТАПІ РОЗБУДОВИ УКРАЇНИ // Organizational and methodical statements of program and target method of budgeting management at the present stage of Ukraine’s development

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  • Коваль, Віктор Васильович

    (Одеський інститут фінансів Українського державного університету фінансів і міжнародної торгівлі)

Abstract

Transformation processes in connection with the reformation of budgeting and introduction of program and target method in Ukraine as a link in chain of organizational and methodical bases for country development have been analyzed. The main features and approaches towards result-oriented adoption of budgeting have been systematized. Проаналізовано трансформаційні процеси у зв’язку із проведенням реформи бюджетного процесу та запровадження програмно-цільового методу в Україні як однієї ланки в ланцюгу організаційно-методичних засад для розбудови держави. У дослідженні систематизовано основні риси та підходи переходу до моделі бюджетування, орієнтованого на результат.

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