平衡国家预算支出:以乌克兰为例使用单纯形法

Q3 Social Sciences Public and Municipal Finance Pub Date : 2021-07-02 DOI:10.21511/PMF.10(1).2021.04
I. Shkolnyk, Yuriy Ladyka, V. Orlov, Khaled Aldiwani, Yevhenii Kozmenko
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引用次数: 5

摘要

综合国家预算支出反映了一个国家履行其基本职能的情况,并可以确定执行国家政策的优先方向。它们的最佳比例可以满足公民、企业和整个社会的利益,并可以为经济增长提供重要动力。以乌克兰为例对国家预算支出进行分析,发现其结构不平衡。因此,研究的目的是找到必要的平衡。基于2007 - 2019年乌克兰国家预算支出结构,采用单纯形法对其进行优化。由于乌克兰战略性经济和政治发展的重点是实施欧盟的标准和规范,因此本文选择欧盟国家预算支出结构作为确定最优支出结构的指导方针。因此,我们决定,为了使乌克兰预算支出的结构与欧洲联盟所执行的办法相协调,需要对公共秩序支出进行最小程度的改变。此外,重要的供资领域包括保健、经济活动、社会保护和安全。同时,政府间转移需要大幅减少,其数额应在财政权力下放改革完成后加以修订。
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Balancing state budget expenditures: A case of Ukraine using the simplex method
The consolidated state budget expenditures reflect the condition of performance by a country of its basic functions and allow defining priority directions for the implementation of state policy. Their optimal ratio allows satisfying the interests of citizens, business and society as a whole, and can provide a significant impetus for economic growth. The analysis of state budget expenditures using the example of Ukraine showed that their structure is unbalanced. Therefore, the purpose of the study was to find the necessary balance. The optimization of Ukraine’s state budget expenditures was carried out using the simplex method based on their structure from 2007 to 2019. Since the priorities of Ukraine’s strategic economic and political development are the implementation of the EU standards and norms, the structure of the EU’s state budget expenditures is chosen as a guideline for determining the optimal structure of expenditures. As a result, it is determined that in order to harmonize the structure of the Ukrainian budget expenditures with the approaches implemented in the European Union, minimal changes in public order spending are required. In addition, significant areas of funding include healthcare, economic activity, social protection and security. At the same time, intergovernmental transfers need to be significantly reduced, the amount of which should be revised after the completion of the financial decentralization reform.
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来源期刊
Public and Municipal Finance
Public and Municipal Finance Business, Management and Accounting-Business, Management and Accounting (miscellaneous)
CiteScore
3.30
自引率
0.00%
发文量
9
审稿时长
12 weeks
期刊最新文献
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