Федина, К. М. та Fedyna, K. M. (2020) ПРОБЛЕМИ ТА ШЛЯХИ ВДОСКОНАЛЕННЯ КАЗНАЧЕЙСЬКОЇ СИСТЕМИ КАСОВОГО ВИКОНАННЯ БЮДЖЕТІВ. Вісник Національного університету водного господарства та природокористування (4(92)). с. 432-438.

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Анотація

У статті досліджено сутність Казначейської служби та її основну роль в бюджетному процесі. Проаналізовано проблеми діяльності Державної казначейської служби. Запропоновано перелік заходів з покращення діяльності казначейської системи виконання бюджетів.

Title in English

PROBLEMS AND WAYS OF IMPROVING THE TREASURY SYSTEM OF CASH EXECUTION OF BUDGETS

English abstract

The article examines the essence of the treasury service and its main role in the budget process. The problems of the activity of the State Treasury Service are analyzed. A list of measures to improve the performance of the treasury system for budget execution is proposed. Establishment of the treasury service and the structure of assets and passives has been analyzed. One of the main integrated indicators of economic development and budget execution is the dynamics of funds in the Treasury accounts, which include hryvnia funds accounted for on the ECR and funds in foreign currency accounts opened in the name of the Treasury. The problems of the efficiency of the State Treasury Service have been analyzed. The practice of budgetary legal relations shows that during the whole period of functioning of the State Treasury Service of Ukraine, or its predecessor, units of the State Treasury Service properly performed their functions and tasks, ensuring both practical implementation of state treasury and budget policy. At the same time, in Ukraine in recent years there has been a redistribution of budget resources from local budgets to the state budget. For the development of the STSU system it is necessary to improve the existing and create new mechanisms in the direction of concentration and centralization of financial resources in a single structure of the State Treasury Service of Ukraine and strengthening control functions by the state for timely and full budget revenues. It is important to continue the introduction of innovative projects of the Treasury, in particular the optimization of the number of participants in the Electronic Payment System of the National Bank of Ukraine – territorial bodies of the Treasury, by further centralization of information resources of the Treasury; introduction from January 1, 2020 in the system of the Treasury of the Chart of Accounts in the public sector; further implementation of the system of electronic reporting by managers and recipients of budget funds and state trust funds (e-reporting); introduction of a single account on the balance of the Treasury for crediting customs payments; agreements on information exchange between CEBs (central executive bodies).

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