Аналіз стану та шляхи вдосконалення бюджетного фінансування культури в Україні

Abstract

Обґрунтовано, що суттєвою проблемою, яка існує в галузі культури України, досі є «залишковий принцип» її фінансування, тобто функціонування та розвиток закладів культури не забезпечується на належному рівні. Здійснено аналіз складу і структури видатків Державного бюджету України, виявлено основні бюджетні пріоритети. Досліджено кількісну тенденцію фінансування закладів культури та мистецтв за 2013–2015 роки, яка є негативною. На підтвердження достовірності використано дані Міністерства фінансів України.An essential condition for the further development of society in a market economy is the existence and development of a network of cultural institutions that create the preconditions for the comprehensive development of the individual. Expenditures for financing the network of cultural and art establishments are determined by the nature and functions of the state, the necessity of its harmonious development and preservation of the historical heritage. The quantitative tendency of funding for cultural and artistic institutions for 2013–2015 is negative, as the volume of expenditures decreased by UAH 316.3 million, which allowed sending only UAH 1.8 billion to the state in 2015. of budget resources. The prevailing dynamics of the growth of the volume of expenditures of the state budget (43%) and GDP (36,05%) over the amount of expenditures for financing cultural and artistic institutions (-14,91%) during the investigated period led to a decrease in their share in the state budget expenditures by 0,21 inc.p. and GDP 0.06 pp in accordance. In general, 0,31% of the total expenditures of the state budget of Ukraine were sent to financing cultural and art institutions in 2015, which was 0,091% of GDP. We believe that despite the importance of the sphere of culture, as it is a prerequisite for social progress, it is funded at insufficient level. In order to improve the budget financing of culture in Ukraine, we consider it expedient to foresee a «cultural» subvention in the State Budget of Ukraine. In Ukraine, there is a system of mainly budget financing of the cultural sphere, which makes it vulnerable because of the constant shortage of budget funds during periods of economic hardship, political crises, and especially during actual military operations in the eastern part of the country.Among the numerous plurality of sources of funding for the sphere of culture in Ukraine, in the modern conditions, the own receipts of cultural institutions received as payment for services provided by statutory activities and private sources of financing for cultural development should be in the first place. Today, unfortunately, the functioning and development of the network of cultural institutions is not provided at the proper level, funding does not correspond to real needs and time requirements and is carried out according to the «residual principle», becouse the state budget sphere does not belong to the culture.