SOCIAL BUDGET - THE TOOL FOR THE EFFICIENT FUNCTIONING OF THE NATIONAL ECONOMY OF THE COUNTRY

Abstract

The social function of the Ukrainian state constantly undergoes transformation and needs to adapt to the new economic and political changes. The war fundamentally changed views on the natural essence of the "social budget". Before these events, all attention was paid to short-term social programs, namely social security, which distorted the fundamental function of the state - social function. European values assume that the main indicator of the state is its democratic people, which functions in the social system and has prospects for its development. The social budget is not only about spending on social security of the population, but also the long-term budget for the country's development, taking into account all prospects and threats to the environment. Improving social policy areas determines the need for balanced, targeted, effective managerial solutions that are based on the understanding of national priorities. The implementation of these tasks requires substantiation of conceptual approaches to planning social and economic processes through the development of social budgeting tools because it is market relations is the basis for substantiation of long-term socio-economic development of the national economy of Ukraine. The purpose of the article is to develop the theoretical and methodological foundations and practical recommendations on the process of forming social budget for the effective evaluation of socio-economic development of the national economy of Ukraine. The methodological basis of the study is general scientific and special methods: dialectical; systematic and historical logic; abstract logic, induction and deduction, analysis and synthesis, comparison; economic and mathematical and statistical methods. For effective social development as well as for long-term socio-economic development of the national economy the authors propose to introduce a social budget.