State-owned entrepreneurship in formation and consumption of Ukrainian finance resources: economic and analytical diagnostics

Abstract

Introduction. The structural decomposition of Ukrainian state finances and the problem of ignoring state-owned entrepreneurship role in budget creation process have been shown in the article. Its contribution in the revenues of state budget is defined through taxes and obligatory payments, paid by state-owned enterprises. The wide characteristics of using budget financial resources in order to fulfill state functions are shown as well, including budget financing of state-owned companies activities.

Purpose. The purpose of the article is to analyze the existing financial situation in Ukraine and to examine the state-owned entrepreneurship influence on its further development.

Method (methodology). Methodological basis of the research is grounded by the following methods: method of analysis, method of comparison, method of synthesis and method of generalization for processing statistical data. Systematical approach is used while working with theoretical materials.

Results. The analysis of theoretical and statistical resources has helped to find out some faults which are connected with the formation of the state finances by the state-owned entrepreneurship.