RESULT-ORIENTED FINANCIAL MANAGEMENT AS AN APPROACH TO SYNERGY OF PUBLIC POLICY INSTRUMENTS
Abstract
One of the relatively new approaches to improving the quality and efficiency of public financial management is the concept of results-oriented management, which has already become widespread in many countries around the world and has proven its effectiveness. The study of international experience in this field will allow to form a vision of the implementation of results-oriented approach to public finance management in Ukraine. Thus, the purpose of the article is to analyze and systematize the models of results-oriented public finance management, and study the international practice of implementing such models, their specifics and benefits. The authors propose a classification of results-oriented public finance management models according to the type of public sector reform strategy (forced strategy of implementation of results-oriented methods; strategy of active transformation); traditions of financial management models (contract model, administrative model); and conditions for integrating result-oriented elements (as part of in-depth public sector reforms; as part of separate “point” or partial modernization programs that do not affect the fundamentals of the management system; as part of limited initiatives to improve the public financial management system). The international practice of implementing result-oriented public finance management has been studied on the example of such countries as France, the USA, Great Britain and Australia. The studied countries focus on «output» results (results in the form of goods and services provided by state (municipal) organizations), «outcome» results (results in the form of the effect of a policy, program costs, public services) or a combination thereof. The common positive effects of all models of results-oriented financial management have been identified: increased management flexibility, autonomy of state agencies, as well as financial flexibility in achieving the objectives of financial policy. Therefore, it is advisable to adapt international practice of results-oriented public finance management in Ukraine.
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