Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
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STATE FINANCIAL POLICY OF ENSURING SOCIAL DEVELOPMENT OF SOCIETY

Автор: Sveta on .

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Chugunov I., Kachula S. Derzhavna finansova polityka zabezpechennja social'nogo rozvytku suspil'stva. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2020. № 2. S. 87-98.

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DOI:  http://doi.org/10.31617/visnik.knute.2019(124)08

UDC 336.02:316.42
 
CHUGUNOV Igor,
Doctor of Economic Sciences, Professor, Head of the Department of Finance,
Kyiv National University of Trade and Economics
19, Kyoto str., Kyiv, 02156, Ukraine
 
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ORCID: https://orcid.org/0000-0003-4915-1267
 
KACHULA Svitlana,
Candidate of Economic Sciences (Ph.D.), Associate Professor,
Associate Professor Finance, Banking and Insurance Department,
Dnipro State University of Agriculture and Economics
st. Sergiy Yefremov, 25, Dnipro, 49600, Ukraine
 
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ORCID: https://orcid.org/0000-0003-2540-862X

STATE FINANCIAL POLICY OF ENSURING SOCIAL DEVELOPMENT OF SOCIETY

Background. Institutional transformations in the economy and social sphere need to strengthen the effectiveness of the country’s financial policies aimed at realizing the prio­rities of social development, using effective financial and economic mechanisms, creating a favorable institutional environment, strengthening the institutions of social responsibility and partnership. It is important to substantiate the conceptual provisions of the coordi­nation of public financial policy instruments with the goals and objectives of social policy, taking into account economic cyclicality and the institutional environment standing. Public financial policy adaptability is a prerequisite for increasing its effectiveness in the system of social development, and it is advisable to budgetary architecture further development.
The aim of the article is to reveal the theoretical foundations and to improve the methodological provisions of the formation and implementation of public financial policy as the society social development ensuring tool.
Materials and methods. The set of methods and approaches are used in the work, in particular: dialectical, systemic and institutional approaches are used – disclosure of the essence of the state financial policy as a component of social development financial support system; analysis and synthesis, scientific abstraction applied in the development of concep­tual foundations for the formation and implementation of social development state financial policy strategic directions.
Results.  We have revealed the essence of public financial policy as a component of the system of social development financial support. The system of principles that should be obser­ved in the formulation and implementation of social development financial policy is defined. The main indicators of the public financial and social policy of Ukraine in 2000-2018 are analyzed and evaluated. The provisions on the assessment of the impact of public financial policy on the development of budgetary architecture are improved, taking into account pub­lic finance management transformation, which will contribute to the institutional environment building and social programs indicators achieving. Institutional framework for social develop­ment budgetary policydevelopment is grounded, based on scientifically justified country and administrative-territorial units social development priorities, strategic goals of social policy, social programs financing sources optimization, which will contribute to streng­thening of budgetary system balance and stability in the conditions of limited budget. App­roaches to enhancing the role of public financial policy in the development of small and medium-sized enterprises is developed to increase employment rates and public-private partnerships to provide priority funding for socially significant innovation projects and social programs in the fields of education, health care, and culture.
Conclusion. An important condition for sustainable social development is an effect­tive model of public financial policy. Measures of influence of the main components-instru_ments of the state financial policy of social development – fiscal, monetary and credit policy – should be coordinated not only among themselves but also with the state social policy. In today’s context, it is advisable to formulate the social development public finan­cial policy that would help to achieve the goal of optimal redistribution of gross domestic product through the system of public finances; supporting proactive social policies; provi­ding active policies to support the working population employment; the share of private and public organizations in providing social services increasing stimulating; realization of social solidarity and subsidiarity; effective help to vulnerable populations. It is necessary to update the state and local government social obligations, to draw up a list of standards and public services guaranteed by the budget, standards of their financial support.
It is determined that the implementation of social development state financial policy strategic directions includes the involvement of small and medium-sized businesses active­tion financial levers, increasing the role of public-private partnership in the social development system.
Keywords: state financial policy, social development, budget, budget policy, budget architectonics, financial instruments, social responsibility, public-private partnership.

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