ФІНАНСОВА АРХІТЕКТУРА ДЕРЖАВНО-ПРИВАТНОГО ПАРТНЕРСТВА: ОБЛІК, БЮДЖЕТУВАННЯ ТА ЇХ СТРАТЕГІЧНЕ УЗГОДЖЕННЯ
Анотація
Актуальність проблеми зумовлена складністю фінансових зобов’язань у державно-приватному партнерстві (ДПП) та необхідністю стратегічного узгодження обліку і бюджетування. Ідея дослідження полягає у концептуалізації фінансової архітектури ДПП як системи, що інтегрує облік та бюджетування для збалансованого управління ресурсами. Гіпотеза полягає в тому, що стратегічно узгоджене обліково-бюджетне забезпечення є фактором підвищення ефективності проєктів ДПП. Обґрунтовано концепцію фінансової архітектури ДПП з урахуванням фінансових ризиків, довгострокових зобов’язань і управлінських потреб. Проаналізовано роль і функції обліку та бюджетування у фінансовому супроводі ДПП. Виявлено проблеми асинхронності між обліком та бюджетуванням. Запропоновано модель фінансової архітектури ДПП, яка забезпечує стратегічне узгодження обліку і бюджетування, включаючи інструменти адаптивного планування.
Посилання
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Dasí-González R.M., Gimeno-Ruíz A., Vela-Bargues J.M. (2018) The recent reform of Spanish local governmental accounting: A critical perspective from local governmental accountants as internal users of budgeting and financial accounting information. Lex Localis, vol. 16, no. 3, pp. 453–476. DOI: 10.4335/16.3.453-476(2018).
Martin N., Yang C. (2023) Statistical learning of water budget outcomes accounting for target and feature uncertainty. Journal of Hydrology, vol. 624, art. no. 129946. DOI: 10.1016/j.jhydrol.2023.129946.
Irwin T.C. (2020) Accrual Accounting and the Government's Intertemporal Budget Constraint. Public Budgeting and Finance, vol. 40, no. 4, pp. 128–141. DOI: 10.1111/pbaf.12270.
Amdar N., Seyoum S., Al-Bakri J., Rutten M., Jewitt G., Mul M. (2024) Developing a water budget for the Amman-Zarqa basin using water accounting plus and the pixel-based soil water balance model. Modeling Earth Systems and Environment, vol. 10, no. 6, pp. 6997–7017. DOI: 10.1007/s40808-024-02159-0.
Li J., Jiao L. (2024) Refined accounting and spatio-temporal characteristics of land use carbon budget [土地利用碳收支精细化核算与时空特征分析]. Acta Geodaetica et Cartographica Sinica, vol. 53, no. 8, pp. 1480–1492. DOI: 10.11947/j.AGCS.2024.20230324.
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Corrigan L.T. (2016) Accounting practice and the historic turn: performing budget histories. Management and Organizational History, vol. 11, no. 2, pp. 77–98. DOI: 10.1080/17449359.2015.1115743.
Canestrini P., Galizzi G., Siboni B. (2025) Addressing gender (in)equality in the health sector: gender-responsive budgeting as an accounting process for creating public value. Journal of Public Budgeting, Accounting and Financial Management, vol. 37, no. 6, pp. 77–102. DOI: 10.1108/JPBAFM-07-2023-0130.
Chow D., Bracci E. (2020) Neoliberalism, accounting, and the transformation of subjectivities in social work: A study on the implementation of personal budgets. Financial Accountability and Management, vol. 36, no. 2, pp. 151–170. DOI: 10.1111/faam.12231.
Cavallini I. (2022) The impact of accounting reforms on the local authorities’ budget balances [L’impatto delle riforme contabili sugli equilibri di bilancio dei Comuni]. Rivista Italiana di Ragioneria e di Economia Aziendale, no. 3–4, pp. 42–63. DOI: 10.17408/RIREAIC010203042022.
Anessi-Pessina E., Cantù E. (2024) Budgeting, Accounting, Reporting, and Their Reform in Italy. Governance and Public Management, part F4272, pp. 149–180. DOI: 10.1007/978-3-031-74615-4_9.
Wu Z. (2023) Application of Adaptive Algorithms in Accounting Budget Forecasting. ACM International Conference Proceeding Series, pp. 286–291. DOI: 10.1145/3641343.3641393.
Jing X., Tian G., Li M., Javeed S.A. (2021) Research on the spatial and temporal differences of China’s provincial carbon emissions and ecological compensation based on land carbon budget accounting. International Journal of Environmental Research and Public Health, vol. 18, no. 24, art. no. 12892. DOI: 10.3390/ijerph182412892.
Qu L., Wang Z., Sun C., Yin L. (2022) Application of ABB in environmental management accounting: Incorporating MFCA into the budget process. Frontiers in Environmental Science, vol. 10, art. no. 963903. DOI: 10.3389/fenvs.2022.963903.
Vasylevska-Smaglyuk O., Hura N., Derun I., Shevchuk V. (2023) Conceptual principles of accounting and control of the local budgets during the war and post-war periods. Financial and Credit Activity: Problems of Theory and Practice, no. 1 (48), pp. 91–104. DOI: 10.55643/fcaptp.1.48.2023.3982.
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