Principles, methods and mechanisms of financing of budgetary institutions

Abstract

The paper analyzed and improved existing principles and methods of financing of budgetary institutions. The modern scientific position on the principles and methods of isolating the latter. Established boundaries of the concepts of "financing of budget institutions", "budget financing" and "financing of the budget." Found that the financing of budget institutions indicates the subject of receiving, distribution and use of funds; the latter can be both budget and own revenues of institutions with their use in accordance with applicable law. State funding may cover not only the public sector Ukraine, but also companies and organizations of any ownership, which receive financial resources from the budgets of different levels. An expanded and modernized range of available financing principles of budgetary institutions. The list (inconclusive and open to additions) is: targeted use and restrictions on payments; hierarchy; rule of law; feasibility; completeness; economic feasibility; objective necessity; priority; efficiency and effectiveness; structuring; monitoring compliance and reliability; openness and transparency; frequency; of planning; your display and accountability. The necessity of transforming approaches to understanding the principles of irreversibility and chargeless due to the latest restructuring of the system of budget financing in Ukraine and in the world, with a gradual transition to self-sufficiency through cost recovery activities. Overview available and promising approach to government agencies that used in the practice of budgetary control, estimate and budget, program budgeting, regulatory poll, direct payment. Established deficiencies estimated funding mechanism and possible directions of their elimination.