Ляхович, О. О. та Хмельник, А. В. та Liakhovych, O. O. та Khmelnyk, A. V. (2024) РОЛЬ ТА МІСЦЕ ФІНАНСІВ ГРОМАДСЬКИХ ОРГАНІЗАЦІЙ У ФІНАНСОВІЙ СИСТЕМІ ДЕРЖАВИ. Вісник Національного університету водного господарства та природокористування (4(108)). с. 119-129.

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Анотація

У статті висвітлено сутність та роль громадських організацій у сучасних процесах розвитку суспільства. Визначено місце фінансів громадських організацій у фінансовій системі держави. Обґрунтовано відмінні характеристики фінансів комерційних і некомерційних організацій. Виокремлено фінанси громадських організацій в окрему ланку всередині фінансів суб’єктів господарювання, що дозволить вивчати їх складові в комплексі з урахуванням всіх особливостей їх функціонування.

Title in English

ROLE AND PLACE OF PUBLIC ORGANIZATIONS’ FINANCES IN THE STATE FINANCIAL SYSTEM

English abstract

The article highlights the essence and role of public organizations in modern processes of society development. The place of finances of public organizations in the financial system of the state is determined. The distinctive haracteristics of the finances of commercial and non-profit organizations are substantiated. In the main part of the study, it is determined that the existence of a developed civil society has a positive impact on all three sectors (business, state, population). After all, public organizations most often provide those services that are difficult or even impossible for the state to provide due to the difficulties of identifying real problems in a particular region, thereby meeting the needs of the population and improving the quality of the environment in which business operates. It has been established that a rather specific place is given to the finances of public organizations in the financial system of the state. It is at the expense of the non-profit sector that social balance appears and is maintained, a responsible civil society arises and a wide range of social services is formed. local finances form the sphere of public finances, i.e. finances for public control. The conclusions determine that the basis of the concept of finance of public organizations is the financial relations that arise between non-profit organizations and other business entities regarding the formation and use of their funds for the purpose of proper performance of their statutory activities (provision of individuals and legal entities in the complex of services provided by non-profit organizations in accordance with the current legislation). Separation of finances of public organizations into a separate link within the finances of business entities will allow studying their components in a complex, taking into account all the features of their functioning.

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