№ 12/2015

Fìnansi Ukr. 2015 (12): 94–108

ACCOUNTING AND AUDIT

SUSHKO Nataliia ¹

¹expert in PFM and Accounting Project "EU for Stronger Public Finance Systems of Local Governments"
OrcID ID : https://orcid.org/0000-0003-2603-2871

Transformation of the financial relations system in the forest sector on the basis of budgetary savings and self-repayment

The essence and significance of modeling in expenditure management and in accounting systems are revealed. An existing expenditure management model, based on the application of performance-based budgeting in the budgeting process, is analyzed. It is found that functional model of public expenditure management is affected by powers and status of the Treasury authorities in the national payment system, the development of information technologies and improvement of the state budget execution accounting in accordance with international requirements. The supervisory powers of mentioned institutions in the state budget treasury servicing are analyzed by expenditures, which are a component of state budget expenditure management. Under an existing model, systematization of data on operations concerning expenditure management in the information system is carried out according to the current accounting methodology of the state budget execution. However, there is a need in improvement of expenditure management in the context of implementation of the Plan of the Public Sector Accounts and the National Policy (Standard) of the Public Sector Accounting 135 “Expenditures”. The proposals on structure formation and systematization of data in the information base by the state budget expenditures using the new accounting model and automated data processing in real time are suggested. Based on conducted study it is proposed an information model of the state budget expenditure management, which is based on: functional relations of the budget process participants within the state budget treasury servicing by expenditures; the powers of the Treasury authorities in the process of cash management of budget funds’ spending units and providing accounting and reporting on the state budget execution; functioning of the single treasury account; automated processing of data received by remote mode.

Keywords:information model, public expenditure management, Treasury, state budget treasury servicing, systematization of information, standardized options

JEL: E62, H83, M40, M41

SUSHKO N. . Transformation of the financial relations system in the forest sector on the basis of budgetary savings and self-repayment / N. . SUSHKO // Фінанси України. - 2015. - № 12. - C. 94-108.

Article original in Ukrainian (pp. 94 - 108)

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