IMPROVING THE QUALITY AND EFFICIENCY OF BUDGET SOCIAL EXPENDITURE IN THE PUBLIC FINANCIAL MANAGEMENT SYSTEM

Subject of research: applied principles of social expenditure management within the public finance system. The purpose of the article is the development of scientific and pragmatic recommendations for improving the efficiency and quality of budget social expenditures in the public financial management system. Methodology of work. The set of scientific methods and approaches, including the method of system analysis, comparison, generalization, etc., was applied in the work, which allowed to realize the conceptual unity of the research. Results of work. Taking into account the identified problems in the work, a set of scientific and pragmatic recommendations was proposed on how to increase the efficiency of budgetary social expenditures on the basis of budget implementation for citizens. The necessity of introduction of the state order for social services and its competitive placement, improvement of pricing through payment of services as a result of reduction of the budget of the maintenance of the corresponding budgetary institutions, involvement of the non-governmental organizations for realization of social protection of the population, application of marketing tools for an estimation of the social services market. clarification of financial indicators in the formation and implementation of the budget for citizens, state social programs. The application of these proposals will contribute to the further modernization of the public financial management system. Practical Implications: organization and conduct of research in the field of improving the system of public finance in the conditions of transformational changes. Conclusions: The necessity of the development and implementation of an effective monitoring, evaluation and social audit system for providing social support has been proved. It has proposed to increase the efficiency of administrative decisions in the system of providing social support by creating a unified database of recipients of all types of social assistance, a single information environment for social protection institutions of the population, the Pension Fund of Ukraine, the State Fiscal Service of Ukraine, the Ministry of Internal Affairs of Ukraine, and civil registration authorities.