Фінансування соціальної сфери: моделювання методом попарних порівнянь

Abstract

Розкрито особливості прогнозування бюджетних видатків на фінансування соціальної сфери з використанням методу попарних порівнянь. На основі методу аналізу ієрархій та шляхом використання аналізу попарних порівнянь побудовано вектор вагових коефіцієнтів. Основою для визначення ступеня важливості пріоритетів взято досвід розвинених країн: США, Німеччини, Франції, Швейцарії, Великобританії та інших. Запропоновано використання методу Сааті для визначення вагових коефіцієнтів, що дасть можливість ефективно та раціонально розподіляти фінансові ресурси держави на потреби соціальної сфери. Problem. To address the most pressing social problems it is necessary to develop new mechanisms for implementing social policies that will ensure efficient and effective use of financial resources of the state. As the budget is an important instrument of influence on social development, it is the proper organization of budget allocation depends on the effectiveness of their use and the level of welfare. Each year the amount of funds allocated to financial support for social services increases, compared to other budget expenditures. However, these funds are not sufficient for the development of the social sphere. Purpose. The purpose of this article is to study the current state of efficiency of budgetary funds for social development, determining the degree of importance and construction components of the vector weighting coefficients social Ukraine based on the experience of foreign countries. Methods. In the study of the topic used scientific methods, such as modeling the creation and optimization model study effective use of funds for social development, and the method of comparison – the study of the effectiveness of budget spending in Ukraine and abroad. The main results of the study. One of the approaches to determining the weighting coefficients importance of social components that are compared based on a matrix of pairwise comparisons are Saaty method. Using this method, in our view, will enable effectively and efficiently allocate financial resources to the state social components. The essence of this method is to compare the components of social pairs in order of importance. Then written into the matrix numbers that refl ect the agreement reached by comparing judgments and is eigenvector with the largest eigenvalue. Custom vector provides ordering priorities and own value judgments speaks degree of consistency. After modeling by pairwise comparisons, one could argue that social infrastructure is the highest priority compared to other social components that you want to allocate most of the budget – 53% of the total amount allocated to the social sector. According to our calculations for health care should spend 15% on education – 12 science – 8, art and culture – and least 5 Sports – 4% of the total expenditure on social services. Conclusions and concrete proposals of the author. Thus, the application of the method of analysis of weighting coeffi cients in the allocation of budget funds, given the experience of foreign countries, will enable efficient and rational use of financial resources of the state. It is this model of budget funds, in our view, meet the modern priorities of socio-economic development and can provide cost effective needs of its citizens in the common good.