金融体系结构失衡条件下乌克兰预算过程中的资金流动分析

Q3 Social Sciences Public and Municipal Finance Pub Date : 2022-05-23 DOI:10.21511/pmf.11(1).2022.04
K. Romenska, V. Orlov, N. Pavlova, Ruslana Kryvenkova, Iryna Shalyhina
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引用次数: 1

摘要

在预算过程中调整资金流动的平衡是确保金融系统运作的一个重要组成部分。本研究旨在确定和概述改善乌克兰预算过程中资金流动管理的可能领域,以调节金融系统的结构性失衡。在排序和聚类的帮助下,根据表征资金流动的指标对地方预算进行了分析和评价。所使用的方法使人们能够考虑到领土社区预算流动的形成和方向的差异,并确定行政领土单位的进展情况。对合并在乌克兰财政单一帐户中的资金流动状况进行了评估:审议了收支动态、贷款和偿还地方预算的数额以及乌克兰养恤基金。评估结果使我们能够确定制定稳定和平衡的资金流动的方向,以及调节与管理国库单一账户现金余额和增加其流动性有关的金融系统结构不平衡的影响的杠杆。据估计,乌克兰国家预算的收入、支出、赤字和借款数额决定了导致金融体系失衡的条件。概述了国家当局和地方自治政府及时和全面执行决定的指示。
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Analysis of financial flows in the budget process of Ukraine under the conditions of structural imbalances of the financial system
Adjusting the balanced movement of financial flows in the budget process is a vital component of ensuring the functioning of the financial system. This study aims to identify and outline possible areas for improving the management of financial flows in the budget process of Ukraine to regulate structural imbalances of the financial system. With the help of ranking and clustering, the analysis and assessment of local budgets based on indicators that characterize the movement of financial flows was carried out. The used methods made it possible to consider the differences in the formation and direction of budget flows of territorial communities and determine the progress of administrative-territorial units. An assessment of the state of financial flows consolidated in the treasury single account of Ukraine was conducted: the dynamics of balance, the volume of loans and repayments to local budgets, and the Pension Fund of Ukraine were considered. The assessment results made it possible to determine the directions of setting a stable and balanced movement of financial flows and levers to regulate the impact of structural imbalances of the financial system related to the management of cash balances of the treasury single account and increase of its liquidity. The volumes of revenues, expenditures, deficit, and borrowings to the State Budget of Ukraine were estimated to determine the conditions that cause imbalances in the financial system. The directions for timely and complete execution of the decisions by state authorities and local self-governments are outlined.
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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
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