ВДОСКОНАЛЕННЯ БЮДЖЕТНОГО ФІНАНСУВАННЯ СОЦІАЛЬНИХ ПОСЛУГ В УМОВАХ СОЦІАЛЬНИХ РИЗИКІВ

The article provides a comprehensive theoretical and methodological substantiation of the directions for improving budget financing of social services under increasing social risks. The relevance of the study is determined by the transformation of the social structure of the population, the growing need to support vulnerable groups, the uneven fiscal capacity of territorial communities, war and post-war challenges, demographic ageing, internal displacement, poverty risks, disability, unemployment, family crisis and social isolation. It is substantiated that budget financing of social services should be considered not only as the allocation of funds for maintaining institutions, but also as a management system of planning, distribution, procurement, monitoring and evaluation of service performance in accordance with the real needs of the population and the level of social risk. The economic nature of social services is defined as a socially significant good that reduces social vulnerability, supports human capital, prevents the deepening of poverty and reduces future budget expenditures on overcoming the consequences of social maladaptation. The key problems of the existing financing model are systematized: the predominance of an institutional approach, the insufficient connection between financing and outcomes, the limited use of standard service costs, unequal access between communities, fragmented data, weak inter-budgetary coordination and the insufficient development of social contracting. The author proposes a conceptual model for improving budget financing of social services, which combines diagnostic, cost-normative, programme-budget, contractual-procurement, digital-control and performance-evaluation contours. The expediency of transition to risk-oriented financing is proved; this approach takes into account the number of potential beneficiaries, the complexity of the case, territorial accessibility, service quality, the capacity of providers and social impact. The results obtained may be used by public authorities, territorial communities, social service providers and in further studies of budget policy.