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1 (32) 2018

Demography and social economy, 2018, 1(32):73-86
doi: https://doi.org/10.15407/dse2018.01.073
377:005.2
JEL CLASSIFICATION: 21, 29

V.M. Novikov
Dr. Sc. (Economics), Prof.
Ptoukha Institute for Demography and Social Studies of the National Academy of Sciences of Ukraine
01032, Ukraine, Kyiv, blvd Taras Shevchenko, 60
E-mail: valery.economy@ukr.net

THE BUDGET RISK: MEANING AND REGULATION IN SOCIAL INFRASTRUCTURE
Section: SOCIAL SERVICES
Language: Ukrainian
Abstract: he article is devoted to the issues of economic development of social infrastructure. The risks of the budget system faced by the economy of social institutions are analyzed. The problems of transition to improved price mechanisms for the implementation of services and of transfer policies and are considered. The development of the science of riskology, which is currently in a formative state, is characterized. It is noted that theoretical positions and methods of estimating budgetary risk have not been developed yet. The interpretation of risk as a budget system is given. The object and the subject of budgetary risk are formulated, which provides a rational approach to regulating the budgeting process on a contractual basis.
It is substantiated that the shortcomings in the financial practice of local self-government are connected with the uncertainty of the institutional mechanisms of budgeting. Transfer policy is formed without using the concept of budgetary services, which leads to uncontrolled use of funds. Budgetary service as a financial category should become the main element of planning financial resources at the local level and the formation on this basis of a state order for the provision of budgetary services. The state order should be guided by the state social standards and guarantees, social norms and norms of consumption of services. The methodology of forming a state order provides for a cost estimate of the budgetary service. Formalized methods for determining prices for budgetary services as a tool for forming a state order for services are presented.
The state package of budgetary services in the health care system is analyzed and the need for its further structuring is determined. The structure of the total expenditure on health care in Ukraine is detailed, which can be useful for the formation of a state order for budgetary services and where the increasing role of non-government expenditures on medical services for the population is determined. Measures to increase the sustainability of local budgets and ensure the availability of budget services are proposed.
Key words: budgetary risk, state task, budget service, social infrastructure, transfers, general health care expenditures.
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