摘要：Economic changes create a strong need for the reconsideration of the system of finan_x005f_x005f_x0002_cial and budgetary knowledge and paradigms already created in developed countries regarding the possibility of their use in the countries with developing economies.In this article,the authors clarify that the process of formation of the efficient and mutu?ally agreed budget policy with strategic tasks of the social and economical development of countries requires development of the budget strategy.Its essence is the dynamic re?alization of the system of goals,principles,directions,tasks of state authorities,co-or?dination and adequacy of their long-term regulatory measures to internal and external changes in the economic environment and social transformations aimed at ensuring macroeconomic stability,accelerating economic growth and improving the well-being of the population.The principles of budget strategy development have been clearly de?fined:scientific substantiation;integrity;efficiency;systematic approach;adaptability;variability;interdependence;purposefulness;sociality;legitimacy.The share of gov?ernment expenditures,budget deficit and public debt in the gross domestic product in the EU and Ukraine has been estimated.The priority directions of budget strategies in the conditions of economic transformations have been defined,in particular,regard?ing the increase of efficiency of public expenditures and establishment of restrictions on their level of growth;improvement of the mechanism for managing budget deficits,public debt and guarantees and reduction of their limits.The research has demon?strated a huge influence of the budget strategy on the social and economical processes and on the development of the social relations.
关键词：Economic changes create a strong need for the reconsideration of the system of finan_x005f_x005f_x0002_cial and budgetary knowledge and paradigms already created in developed countries regarding the possibility of their use in the countries with developing economies.In this article,the authors clarify that the process of formation of the efficient and mutu?ally agreed budget policy with strategic tasks of the social and economical development of countries requires development of the budget strategy.Its essence is the dynamic re?alization of the system of goals,principles,directions,tasks of state authorities,co-or?dination and adequacy of their long-term regulatory measures to internal and external changes in the economic environment and social transformations aimed at ensuring macroeconomic stability,accelerating economic growth and improving the well-being of the population.The principles of budget strategy development have been clearly de?fined:scientific substantiation;integrity;efficiency;systematic approach;adaptability;variability;interdependence;purposefulness;sociality;legitimacy.The share of gov?ernment expenditures,budget deficit and public debt in the gross domestic product in the EU and Ukraine has been estimated.The priority directions of budget strategies in the conditions of economic transformations have been defined,in particular,regard?ing the increase of efficiency of public expenditures and establishment of restrictions on their level of growth;improvement of the mechanism for managing budget deficits,public debt and guarantees and reduction of their limits.The research has demon?strated a huge influence of the budget strategy on the social and economical processes and on the development of the social relations.
