PROGRAM TARGETED MANAGEMENT OF BUDGETARY RESOURCES IN THE MECHANISM OF PUBLIC DEVELOPMENT

The task of the study is to reveal the features of the effective functioning of the program targeted management of budgetary expenditures in the system of state strategic planning and forecasting to rationalize the distribution and use of budgetary resources in order to achieve priorities of the budget and socio-economic policy of the state. The purpose of the study is to reveal and improve the theoretical and methodological basics of the program targeted method of managing budgetary resources in the mechanism of public development. Method or methodology for conducting research. The article uses a set of scientific methods and approaches, including dialectical, systemic and structural methods, comparative and factor analysis, methods of scientific abstraction, analysis and synthesis. Presentation of the main material (results of work). The essence of the program targeted method of managing budget resources and the peculiarities of its functioning in the mechanism of public development are revealed; improved provisions for long-term forecasting and medium-term program targeted planning of budget expenditures in the system of state strategic planning and forecasting; developed approaches to assessing the effectiveness and socio-economic efficiency of budget expenditures and budget activities. The field of application of results. The results of the study can be used in the process of formation and implementation of state policy in the field of budget expenditures. Conclusions according to the article. Strategic program targeted management of budgetary resources provides for long-term forecasting of budget expenditures within the framework of the country's socio-economic development strategy, budget strategy, sectoral strategic plans, as well as medium-term program targeted planning of budget expenditures within the framework of a long-term budget expenditures forecast, taking into account the criteria for prioritizing public development and budget effectiveness. A systematic assessment of the effectiveness and socio-economic efficiency of budget expenditures allows you to create an integrated closed-loop budget expenditure management system aimed at ensuring dynamic optimization of the allocation and use of budgetary resources based on the criteria of the expected and achieved level of budgetary expenditures effectiveness in order to minimize budget losses and maximize budget results for all stages of the budget process.