SECURITY ASPECTS OF FUNCTIONING OF BUDGET INSTITUTIONS

Abstract

The purpose of the article is to study the security aspects of the functioning of budget institutions. Budgetary institutions play an important role in maintaining an adequate level of financial, in particular budgetary, security of the state, as well as ensuring the performance of functions related to the protection of Ukraine's national security (organizations of the security and defense sector, medical institutions, social protection bodies, etc.). Therefore, it is necessary to consider the peculiarities of the functioning of budget institutions through the prism of security aspects at both the micro and macro levels. The article uses the following scientific methods to fulfill the tasks set: structural and logical analysis (when forming the logic and structure of the article); the method of detailing and synthesis for studying the subject of research and the relationship of its constituent parts; dialectical (when summarizing the theoretical and methodological provisions regarding the components that determine the financial security of the budget institution, the state); monographic (when studying instruments of financial stability of the state). Features of the system of economic security of budget institutions, its levels and components, specifics and sources of information for assessing financial security and financial stability are considered. The ways of achieving and maintaining the financial stability of budget institutions, the principles of their financial support are defined. The essence of financial stability, financial security of the state and its components are revealed. Attention is focused on the problems and tools of ensuring financial, in particular budgetary security, in conditions of military aggression. The relationship between financial stability and financial security of budgetary institutions and the state as a whole is emphasized. In particular, it was emphasized that each budget organization can contribute to the strengthening of the financial system through effective use of budget funds and high-quality performance of its functions in providing socially necessary services. The material presented in the article will make it possible to realize the importance of financial stability of budget institutions and help managers to correctly and scientifically form and use financial resources to perform their functions.