摘要：The subject of the study is the process of assessing the current state and national characteristics of organizational and managerial system of development of sports and recreational activities in the transformation of the national economy. Methodology. General scientific methods used in the study, in particular: theoretical generalization; methods of positive and normative analysis and statistical analysis. The purpose of the research is the process of assessing the current state and national characteristics of the organizational and management system of development of sports and recreational activities. The conclusion of the study. The main legislative and regulatory documents regulating sports and health activities in Ukraine are defined, including the Constitution of Ukraine, the Civil Code of Ukraine, the Law of Ukraine "On Physical Culture and Sports" and the Law of Ukraine "The Fundamentals of Legislation of Ukraine on Health Protection". Legislation of Ukraine aimed at regulating the state policy of sport and health and divides it into separate spheres: health (health care) and sport (physical education and sports), according to which the state policy of both spheres, created on the principles of efficiency and humanity orientation, equal access and health, modern orientation, yet must understand the combination of sport and sphere in achieving the main goal – "preservation and restoration of physiological and psychological functions, optimal labor and social activity with maximum biological possibilities of individual life." It is established that in Ukraine the medical sphere may be financed from different sources: state and local budgets, insurance and charity funds, other financial sources not prohibited by law. Analysis has shown that in Ukraine the level of budget expenditures on health care does not exceed 3% of GDP, while according to the World Health Organization, a necessary condition for the effective functioning of the medical sector is the level of budget expenditures on health care from 6% to 8%, determined by the amount of GDP. It is analyzed that in 2015 in Ukraine there was an actual decrease in the level of health care in % (from 3.6% to 3.0%). If to take into account the parallel reduction of state expenditures as a whole for the studied period, it is possible to state a decrease in the level of efficiency of expenditures on health care in the structure of the reduction of total state budget expenditures. The analysis showed that in the structure of central government spending (including transfers) for 2015-2020, the share of spending on health care (as a percentage of GDP from 3.2% to 2.5%, and as a percentage of the state budget from 11.0% to 9.6%) decreased, the share of spending on spiritual and physical development remained virtually the same, and the share of spending on economic activity, security, the judiciary and defense increased. It has been proven that in parallel with the centralized method of providing a package of basic medical services in Ukraine, the "additional subsidy for the maintenance of health care and educational institutions" has been significantly reduced. Not all communities were ready for this change, and new low-income communities and those that could not cover all the necessary costs of development, health care, physical education and sports were ready for this change and enjoy the need to find new opportunities for funding sports and health.
