PROBLEMS AND WAYS OF IMPROVING THE TREASURY SYSTEM OF CASH EXECUTION OF BUDGETS
DOI:
https://doi.org/10.31713/ve4202038Keywords:
financial policy, treasury system, budget, Ministry of Finance of Ukraine, financial security, single treasury account, assets and passive.Abstract
The article examines the essence of the treasury service and its mainrole in the budget process. The problems of the activity of the State Treasury Service are analyzed. A list of measures to improve the performance of the treasury system for budget execution is proposed. Establishment of the treasury service and the structure of assets and passives has been analyzed. One of the main integrated indicators of economic development and budget execution is the dynamics of funds in the Treasury accounts, which include hryvnia funds accounted for on the ECR and funds in foreign currency accounts opened in the name of the Treasury.The problems of the efficiency of the State Treasury Service have beenanalyzed. The practice of budgetary legal relations shows that during thewhole period of functioning of the State Treasury Service of Ukraine, or its predecessor, units of the State Treasury Service properly performed their functions and tasks, ensuring both practical implementation of statetreasury and budget policy. At the same time, in Ukraine in recent yearsthere has been a redistribution of budget resources from local budgets tothe state budget.For the development of the STSU system it is necessary to improve theexisting and create new mechanisms in the direction of concentration andcentralization of financial resources in a single structure of the StateTreasury Service of Ukraine and strengthening control functions by the state for timely and full budget revenues. It is important to continue theintroduction of innovative projects of the Treasury, in particular theoptimization of the number of participants in the Electronic Payment System of the National Bank of Ukraine – territorial bodies of the Treasury, by further centralization of information resources of the Treasury; introduction from January 1, 2020 in the system of the Treasury of the Chart of Accounts in the public sector; further implementation of the system of electronic reporting by managers and recipients of budget funds and state trust funds (e-reporting); introduction of a single account on the balance of the Treasury for crediting customs payments; agreements on information exchangebetween CEBs (central executive bodies).References
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