МЕТОДИЧНІ ПІДХОДИ ДО ОЦІНКИ ФІНАНСОВОЇ СТІЙКОСТІ БЮДЖЕТІВ

It is analyzed the main approaches to determining financial stability. Dedicated indicators that should be used to assess the financial sustainability of budgets through various methods. It is proved that financial sustainability of the budget is an estimate of all financial flows that are formed to determine the effectiveness of management by state and local authorities. It is developed methodology for assessing financial stability and the state of the region's budget formation, which promotes integrated management of regional and local finances. Which will enable: objectively analyze the revenue part of the local budgets of the region; investigate the state of legal and informational support for the formation of financially sustainable budgets; give an assessment of the activity of institutions in the area of budget formation in the region; find out the causal relationships between individual economic phenomena, processes and budget items; determine the level of possibilities for filling the budgets; develop proposals for the growth of the revenue side of local budgets. It is proved that the most appropriate method for studying the budget and its financial sustainability is a correlation-regression analysis. It was emphasized that an important stage in the development of the economic-mathematical model is the definition of the indicators that make up its basis, namely, the factors for assessing the status and effectiveness of the formation of the budgets of the region. Groups of indicators that characterize the budget potential: a group of indicators of budget revenues; group of indicators reflecting the expenditure part of the budget; a group of indicators that include additional finance. An integrated assessment of the sustainability the community budget (region) was carried out on the basis on proposed approach