摘要：The object of research is theoretical and practical aspects of decentralization in the framework of the transformational change of the system of local self-government in Ukraine. One of the most problematic places is the presence of many different approaches, methods and ways of reforming the country, which requires significant changes that need to be aimed at creating an open political system. As well as the development of civil society and increase the welfare of every individual citizen.The analysis of the current state of the system of local government is made in the context of the results of successful implementation of the decentralization reform. The main directions of implementation of decentralization reform until its completion are step-by-step determined. The actual implementation of all planned activities outlines areas that hampered the further improvement of intergovernmental fiscal relations is complex and lengthy procedure. In the process of research, general scientific and special research methods were used. In particular, the dialectical method of cognition allows to explore the theory of decentralization as a new management system. The methods of scientific research and determination of the principle of the complexity of the methodological base have allowed to ensure the objectivity and reliability of the main provisions of the conclusions.Retrospective analysis and evaluation of indicators of local budgets are conducted, which helped to identify opportunities for improvement of life in each locality and in the country as a whole. The directions of effective use of financial resources of local communities, providing:direction of funds for the development of the internal market, the creation of investment platforms and the training of local farmers to unite in cooperatives;rationalization of expenditure on social services (revision of benefits, distribution of paid services, the revision of the minimum wage and subsistence level);training the management team of the local community regarding the use of public funds.As a result of the decentralization of their implementation will provide the ability to obtain the powers and resources that will give local authorities greater opportunities for development of territories, creation of modern educational, medical, transportation, housing and utilities infrastructure. In comparison with similar methods of implementation of decentralization proposed project will allow efficient allocation of financial resources, taking into account existing development trends, which in turn will enhance the role of local government.
关键词：transformational changes of the system of local self-government;decentralization processes;financial resources of local self-government
