It is investigated in this paper that budget control is a component of public financial control, and treasury control is its integral component. Organization of effective treasury financial control over the completeness of the formation and timeliness of state revenues, as well as the legality and efficiency of the budget funds use is becoming one of the main priorities of modern economic policy. Features of treasury control over the formation and spending of budget funds are revealed. The peculiarity of control performed by the treasury bodies is that it is carried out mainly before and at the stage of operations with budget funds. Thus, when violations of budget legislation are detected by participants of the budget process, the treasury bodies can take measures to prevent violations in the process of forming budget funds, as well as their inappropriate and inefficient use. It is determined that in case of violations of budget legislation by managers and recipients of budget funds the following measures are initiated: warning of improper implementation of budget legislation with the requirement to eliminate violations and suspend operations with budget funds in accounts opened with the Treasury. It is proved that the treasury bodies, carrying out preliminary and current control in the process of servicing budget funds, essentially take precautionary measure against possible abuses and violations in the use of budget funds by managers and recipients of budget funds. It is substantiated that at present in Ukraine in the context of optimization of the budget process and the introduction of medium-term budget planning with the program-target method, it is important to improve control over the budget funds spending. Ensuring transparency of control is also an important problem. Another area of the treasury control development is to ensure the operational management of funds of a single treasury account and further centralization of financial resources on it. The conclusion about the necessity of complex improvement and development of treasury control considering foreign experience is made.

Democratization of public relations requires the creation of appropriate conditions for the functioning of public finances, which is the key to economic growth and the foundation of its development, as well as further improving the material well-being of the population. They are one of the key and most important areas of the financial system of the state, through which and through which the system of distribution of gross domestic product between business structures and territories, and various segments of the population. The article considers public finance as one of the main components of the financial system of each country. Their role in providing the state with its inherent functions in relation to social, economic and political development has been studied. Scientific approaches to the interpretation of the essence of the concept of “public finance” are described, on the basis of which the own position of their definition is substantiated. The key conditions for the functioning of public finances in a democratic society are highlighted. Under today's conditions, there is a process of rethinking the essence of public finance in a democratic society. The development of theoretical views on the role of public finance in a democratic society is associated with a change in public influence on the economy. On the basis of the outlined problems of public finances in a democratic society, the priority directions of their improvement in the conditions of economic transformations are determined. It was emphasized that the optimization in the field of public finance will stimulate the development of entrepreneurial activity, promote the growth of living standards of citizens, will improve the quality of public services and achieve social harmony in society. Today the issue of modernization of public finances is relevant, because the high level of tax burden, low level of social justice of the tax system, inefficient and irrational distribution of budget funds, low level of social security of vulnerable groups and social standards are a consequence of improper functioning of public finances in the context of redistributive processes in the country. In modern conditions, the ability of the state to perform its functions and promote the socio-economic growth of society depends on their effective functioning.

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Introduction. For solving problems connected with slowing down of economic growth and declining of social welfare level, it is advisable to develop and implement state measures based on the concept of inclusive sustainable growth and forsee building an effective system of public financial management. This stipulates the necessity of improvement of budget policy, the principles of functioning of state and local budgets, inter-budgetary relations and requires detailed monitoring of the consequences of the transformation of the budget system as a result of administrative and territorial reforms and decentralization reforms.Methods. Such general and special methods as analysis and synthesis, comparison, generalization, associations, analogies and others have been used in the study. The purpose is to assess the impact of transformation processes on the functioning of state and local budgets, identifying problems and outlining prospects for improving the budget system in the context of continuation of reformation of the public financial management system.Conclusions. As a result of assessing the consequences of administrative and territorial reform and decentralization reform on functioning of the budget system, it has been found that most reform measures are aimed at improving the quality and accessibility of public services. Given the feasibility of raising the efficiency of the public financial management system, the need in the following has been proved: to develop a budget policy strategy that would take into account the key objectives of inclusive sustainable development; introduction of strategic and medium-term budget planning; improvement of program and target budgeting; increasing the financial capacity of territorial communities; development of gender-oriented and participatory budgeting; increasing the level of transparency of public finance management.Discussion lie in finding the ways of improving the functioning of the budget system in the context of continuation of reformation of the public financial management system.

Актуальність. Хортинг – український національний вид бойових мистецтв, який має високопозитивний вплив на різнобічний фізичний та духовно-моральний розвиток дитячого й дорослого населення, однак у науковій літературі недостатньо висвітлено його вплив на біологічний вік людей. Мета дослідження – визна- чити ефективність занять бойовим хортингом на стримання процесу біологічного старіння чоловіків України. Методи дослідження – аналіз, узагальнення літературних та інтернет джерел, методика оцінки біологічного віку за В. П. Войтенко (артеріального тиску, статичної рівноваги, затримки дихання на вдосі, анкетування суб’єктивної оцінки здоров’я), дослідження маси, зросту тіла, визначення індексу маси тіла, проба Руф’є, математична статистика. Результати досліджень. Досліджено, що в хортингістів 22,2 ± 0,96 років маса тіла в середньому становить 69,2 ± 2,0 кг, зріст – 177,4 ± 7,6 см, індекс маси тіла – 22,1 ± 1,5 кг/м2, систолічний арте- ріальний тиск – 121,9 ± 4,7 мм рт. ст., діастолічний – 62,0 ± 2,7 мм рт. ст., проба Штанге – 92,3 ± 20,6 с, балансування – 145,7 ± 36,9 с, індекс Руф’є – 3,5 ± 1,5 б. Досліджено, що дійсний біологічний вік обстежених хортингістів зі стажем занять 3,3 ± 0,1 років становить 18,8 ± 6,1 років. Показники належного біологічного віку – 32,5± 0,59 років, темп старіння – (- мінус) 13,7 ± 6,1 років (p<0,05). Висновки. Установлено, що в 55,6 % 21–25-річних чоловіків-хортингістів, обстежених за методикою В. П. Войтенко, біологічний вік характеризуєть- ся як «різко сповільнене старіння», у 44,4 % – як «сповільнене старіння», що свідчить про позитивний вплив занять бойовим хортингом на сповільнення темпів старіння чоловічого населення країни.