Фінансово-бюджетне та стратегічне планування регіонального розвитку на засадах смарт-спеціалізації

Abstract

Поглиблено зміст поняття фінансово-бюджетного планування, обґрунтовано доцільність удосконалення методології його здійснення. Проаналізовано джерела фінансування регіонального розвитку та обсяги бюджетних коштів, спрямованих із Державного фонду регіонального розвитку на фінансування проектів регіонального розвитку. Запропоновано шляхи підвищення якості фінансового-бюджетного планування на основі його взаємозв’язку зі стратегічним плануванням. Визначено особливості впровадження засад смарт-спеціалізації в систему стратегічного планування, що сприятиме інноваційному розвитку регіонів. Обґрунтовано необхідність реалізації фінансово-бюджетного планування на основі результатів стратегічного планування. Introduction. In the conditions of the economy cyclicality and the imbalance of financial and economic relations, it is necessary to consider budget planning as one of the most important state regulation tools of the country’s socio-economic development. The issue of financial-budgetary plan- ning is largely used separately from strategic planning issues. In addition, in modern economic sci- ence, Ukrainian scholars have not disclosed the question of its combination with the approaches of strategic planning of regional development, which is carried out on the basis of smart specialization. Purpose. To reveal approaches of improving the methodology of financial and budgetary planning by defining approaches of strengthening its interrelation with strategic planning on the basis of smart specialization, which will promote the effective use of the resourses of state re- gional development fund, increase the level region’ economic and innovative growth. Results. Financial-budgetary planning is a key instrument for managing the country’s fi- nancial system, which is closely linked to socio-economic and strategic planning of regional development, in particular. Currently, among the sources of regional development financing there resourses of the state fund of regional development, local budgets, international technical assistance (sectoral support programs, projects funded from the funds of the European Union). In 2019 30.8 bln UAH will be allocated for regional development (for comparison, in 2018 – UAH 25.4 billion). The largest amount of budget funds of the state fund of regional development in 2015–2018 was directed to financing projects in the field of education – 1066 million UAH, road infrastruc- ture – 812.5 million UAH, physical culture – 284.4 million UAH, social protection – 100, 1 mln. UAH. At the same time,projects dedicated to the development of the economy, creation of new industries, development and implementation of innovations are remained unfulfilled.Today, in the European Union, the condition for obtaining funds for financing regional development is the availability of smart specialization strategy. Partnership, dialogue between business, science, public and government is a key condition for smart specialization. Conclusions. Financial and budgetary planning should be regarded as an instrument of state regulation of socio-economic development, which is represented by a set of organizational, meth- odological measures for determining the volumes, sources and directions of using budget funds in accordance with the results of strategic planning of regional development on the basis of smart specialization in order to ensure sustainable, innovative, economic development of regions.