Управління бюджетною безпекою України

Abstract

Розглянуто поняття та складові бюджетної безпеки України. Визначено її роль у формуванні загальної фінансової безпеки держави. Обґрунтована актуальність теми наукової статті і пояснюється тим, що в Україні дефіцит бюджету і це потребує залучення до фінансування за рахунок зовнішніх та внутрішніх запозичень грошової емісії та інших заходів, які негативно впливають на рівень фінансової безпеки держави в цілому. Запропоновано напрямки удосконалення управління бюджетною безпекою на сучасному етапі.

The concept and constituents of budgetary security of Ukraine are considered in the paper. Its role in shaping the overall financial security is determined. Objective of the paper is a theoretical analysis of the budgetary security concept and development of measures to improve its level in Ukraine. The problem of budget security is investigated by many scientists. A lot of interpretations of the financial security concept are introduced by them. Analysis of the recent researches and publications testifies about the existing scientific problem in defining the budgetary security and its place in the system of financial security as a whole. It is found that a complex of measures to strengthen the fiscal security was not formed. The research of fiscal security is an urgent task due to the fact that Ukraine has a state budget deficit for many years. Therefore there is a need in attracting funds from external and internal borrowing, issuing money etc. These result in negative impact on the level of financial security as a whole. The main negative trends to be significant threats to the public safety of Ukraine are identified. The public deficits in recent years are compared. The basic indicators characterizing the state budget are revealed. The research results testify that it is possible to select seven key areas of fiscal security of Ukraine in the future. Directions improving the management of budgetary security at the present stage are introduced.