DEVELOPMENT OF INTERNATIONAL BUDGETARY PRINCIPLES IN THE CONDITIONS OF CURRENT GLOBAL SOCIAL TRENDS: SECURITY, STRATEGIC AND INFORMATIONAL DETERMINANTS

The purpose of this study was to justify the definition of the concept of "budgetary principle", to identify and elaborate the substantive characteristics of budgetary principles of Ukraine, the EU and the leading countries of the world, to form and develop a set of budgetary principles and their classification in the modern conditions of human development and its trends. The article is motivated to understand the basic initial organizational and methodological foundations of the budget system and the budget process under budget principles, on which the latter are built; it is proposed to distinguish the principles of the budget system, the principles of the budget process, and the common principles of the budget system and process within the budget principles. Based on the elaboration of the meaningful characteristics of the set of budgetary principles of Ukraine, the EU, the USA, the People's Republic of China, Japan, Germany, France, Great Britain and their analysis, as well as taking into account the security, strategic and informational determinants of the development of modern society, a set of world budget principles was formed. Based on it, a classification of the latter is proposed with the classification groupings highlighted, in particular within the framework of the principles: budget system - the principles of complexity, timeliness and historical sequence, annuality, obligation, correlation, balance, security, strategic approach, structuredness, functional profile, completeness, justice impartiality, consistency; budget process - principles of periodicity, continuity, regulation, efficiency and effectiveness, thrift, controllability, accountability, consistency, institutional subordination and proportionality, targeted use, informatization; common principles of the budget system and process - principles of scientific validity, rule of law, unity, credibility, publicity, transparency, responsibility. The proposed set of principles and their classification are designed to ensure the organization of the world budget sphere. It is appropriate to continue the presented research in the direction of differentiation of budgetary principles for both groups in the context of methodological and organizational levels. Research on the formation of the principles of the global public finance management system should also be considered promising.