摘要： It is proved that peculiarities of countries with the social-oriented economy are defined by either sufficient costs for the social sphere maintenance and development, or also by their essential influence on the citizens’ welfare, as evidenced by the human development index, which is calculated on the basis of the citizens’ material situation indicators and social and demographic indicators. Countries with Scandinavian and Western European social and economic development models are in the category with the highest level of human development. It has been revealed that although the state provides great financial support for the social sphere in these countries, financing sources diversification of projects and programs in the educational and medical branches is growing, the insurance medicine and accumulative level of the pension system are being developed. The reasonability to use the integral architectonics of the economy financial control, further improvement of assumptions regarding institutional mechanisms to provide sustainable human development, which are purposefully used by state institutions, is proved. The proposed model and calculations help to prove marginal conditions of the social costs’ regulation of the State and local budgets of Ukraine, oriented to the human development. It is justified, that 10% is an optimal marginal norm of the annual rates regarding the relevant costs growth over the five years. Therefore, the annual decrease of the financing amounts over 10% of the financing amounts from the previous years are not accepted. It is emphasized that the financial management system of the sustainable human development has to be improved taking into account the public development priorities, economic cyclicity, the financial system transformations and the leading experience of the countries with the developed and transformational economy.
Loading...
