N. M. Feshchenko
Evolutional approach as basis of effective budgetary process
(original language – English)
Theoretical bases of budgetary process as a Multiplan economic category by systematization of financial, organizational, administrative, legal and institutional essence were presented in the article. Certain system of terms and factors that influence the evolution of budgetary process on different levels of analysis of external and internal environment, actual directions of upgrading of budgetary technologies are offered as instruments of budgetary process control in Ukraine. The decoupling of control system by a budgetary process on different signs, namely stages of budgetary process, levels of the budgetary system and structure of budgets are conducted. Relating the work the quality of budget management was limited by temporality, fiscal and budgetary efficiency symmetry. Targets of budget process strategic management and direction of intergovernmental relations transformation are proposed.
Key words: evolution of budgetary process, quality of budgetary process control, budgetary efficiency, basic and complementary institutes, budgetary technologies.
Placed in №4, 2012.
Affiliations: Feshchenko Nataliya, candidate of economics science, senior teacher of finances and audit department at Zhytomyr National Agroecological University of Ukraine, Zhytomyr.
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