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BUSINESS INFORM №10-2017The title and content ABSTRACTS AND INFORMATION ABOUT AUTHORS
49
Section: Finance, Money Circulation and Credit UDC 336.142.3 Makogon V. D. The Budget Forecasting as a Tool for the State Regulation of Economic Processes (p. 314 - 318)
The article discloses the essence of budget forecasting and defines its role in ensuring the State regulation of economic processes. It has been substantiated that budget forecasting, on the one hand, is the basis for the preparation of a forecast of the socio-economic development of the administrative-territorial units and the country as a whole, also for the timely and substantiated composition of projects of the State and local budgets for the planned budget period and for the medium term for the adoption of economic, social and political decisions in the process of implementing the relevant budgets. On the other hand, budget forecasting is based on the forecast of socio-economic indicators of the country’s development. The main objective of the budget forecast is to determine the scientific assumptions that include: substantiation of the sources and directions of use of the budgetary means; scientific analysis of the economically based income in the relevant budget; provision for future development of income and the directions of utilization of budgetary means; assessment of the possible impact of decisions made in the budget sphere. Keywords: budget, budget regulation, budget policy, budget strategy, budget forecasting. Tabl.: 1. Bibl.: 14. Makogon Valentina D. – Candidate of Sciences (Economics), Senior Research Fellow, Senior Research Fellow, Department of Budget System of Research Institute of Finance, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine) Email: [email protected]
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Reference to this article: Makogon, Valentina D. (2017) “The Budget Forecasting as a Tool for the State Regulation of Economic Processes.” Business Inform 10:314–318.
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