№ 1/2022

Fìnansi Ukr. 2022 (1): 103–117https://doi.org/10.33763/finukr2022.01.103

ACCOUNTING AND AUDIT

KORYTNYK Liliya ¹

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0002-7241-9324

Accounting aspect of public finance management in the field of science

The article is devoted to the study of key approaches to the creation of a modern mechanism of public finance management in the field of science in Ukraine on the basis of accounting information about the real cost of research and development. The state of financing the sphere of science is analyzed, and negative trends are shown in the structure of public expenditures that do not contribute to the development of the scientific potential of our state. It has been determined that financing of subjects of scientific - technical activities should be carried out on the basis of a reliably determined cost of public services provided by them. It has been substantiated that the cost price as an indicator of the volumes, directions and quality of the use of budgetary funds should become the basis for determining the amount of government funding and establishing a contractual price for research and development. It has been shown that in the conditions of the declared European integration direction of the development of domestic science, Ukrainian subjects of scientific and scientific-technical activities function in the absence of a sectoral normative legal act on the formation of the cost price of scientific research and scientific-technical (experimental) developments. It is shown that in order to implement state policy to enhance domestic scientific and scientific -technical activities and integration into the European Research Area, it is necessary to agree on approaches to mechanisms for the distribution of budgetary funding and develop a unified regulatory framework for planning, accounting for research and development and calculating thе cost price. This will contribute to the formation of unified principles for determining the cost of scientific re and scientific - technical (experimental) developments to create a modern effective mechanism for managing public finances in the field of science.

Keywords:budget funds, calculations, research and development, cost price, financing

JEL: Н52, Н83, М41, М48

Korytnyk L. . Accounting aspect of public finance management in the field of science / L. Korytnyk // Фінанси України. - 2022. - № 1. - C. 103-117.

Article original in Ukrainian (pp. 103 - 117)

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