ОЦЕНИВАНИЕ ЭФФЕКТИВНОСТИ ДЕЯТЕЛЬНОСТИ ОРГАНОВ МЕСТНОГО САМОУПРАВЛЕНИЯ В УКРАИНЕ: КОМПЛЕКСНЫЙ РЕЙТИНГ НА ОСНОВЕ ПОКАЗАТЕЛЕЙ БЮДЖЕТНЫХ ПРОГРАММ

Автор
, кандидат экономических наук, доцент кафедры учета в кредитных и бюджетных учреждениях и экономического анал, Украина, г. Киев

В рубрике

 Экономический анализ права;

Подписано в печать

 30.06.2020

Номер выпуска

 2020 - № 3 (42)

Страница

 64-88

Тип статьи

 Научная статья

Код УДК

 336.14

ISSN print

 2411-5584

Аннотация

 Анализ эффективности бюджетных программ является ключевым этапом программно-целевого метода планирования местного бюджета. На протяжении последних лет украинские экономисты осуществляли исследования в сфере оптимизации существующей методики оценки эффективности бюджетных программ, разработанной Министерством финансов Украины. В частности, они подчеркивают необходимость анализа степени удовлетворения граждан услугами, которые предоставляются учреждениями государственного сектора. Таким образом, актуальным является дополнение инструментария оценки эффективности бюджетных программ в Украине. Для проведения исследования автором дополнены и применены несколько методов сравнительной комплексной рейтинговой оценки (методы средней геометрической, суммы баллов с коэффициентом значимости, суммы баллов с коэффициентом частоты появления, стандартизированных показателей). В результате осуществленного исследования автором составлены четыре рейтинга: два рейтинга аппаратов областных государственных администраций на основе фактических и плановых значений результативных показателей паспортов бюджетных программ; два рейтинга органов социальной защиты населения городов областного подчинения на основе баллов эффективности бюджетных программ.

Ключевые слова

 государственный сектор, программно-целевой метод, бюджетное планирование, результативные показатели, бюджетная программа, методы сравнительной комплексной рейтинговой оценки.

Рецензент

Внешний рецензент

Статья в PDF

 64-88

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Код DOI

 10.31359/2411-5584-2020-42-3-64

30.06.2020