According to the results of studies of scientists researches publications over the past 30 years and empirical studies on the public procurement organization, it is distributed on electronic platforms. Attention is focused on the dynamic aspects of the of an such organization development. A review of studies on aspects of the effects of electronic public procurement on their impact on country budget expenditures is made. The interdisciplinary nature of publications on public procurement studied in the field of technology, management and social interaction is highlighted. Although electronic public procurement should be fairly widespread in the world, a form such as electronic auctions is not often used. The experience of Ukraine shows that electronic auctions have the potential to improve public procurement. It focuses on the development of partially automatic applications of electronic auctions, which can reduce the administrative costs of buyers and sellers, as well as the transaction costs of budgets in general. Reducing such costs is a significant addition to the savings in lowering prices during the electronic auction and is a significant factor in the effectiveness of modern electronic public procurement. The author's systematization of the components of the effectiveness of the electronic public procurement system is proposed, despite the fact that its calculation should be systematically automated. An algorithm is proposed for stimulating a responsible executor-budgetary institutions-as a result of effective budget procurement. The grounds have been formed for identifying elements of further modernization of public procurement using electronic auctions on an electronic platform as an effective tool in the field of preventing money laundering, proposals for a national financial audit of the relevant public procurement benchmarks on an electronic platform.

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The article is devoted to the examine of the public financial management using by the People's Republic of China Government for the problems of social and economic development solving. Macro finance budgeting as a part of new public management can improve the public funds efficiency applying by arrange them due to the programs. Tax regulation in China and direct funding of government programs are considered. The priorities of the public financial management instruments using in PRC are singled out.

The influence of the proposed macroeconomic and organizational factors on the uniformity of funding the activities in the approved budget programs over the past 10 years was analyzed. The uniform funding indicator is proposed and substantiated as a condition for the organizational efficiency of the budget programs implementation by their executors in the context of sustainable budget execution and sustainable public finances with the fulfillment of all declared obligations by state bodies. The influence of factors on the level of budget programs funding in previous years was substantiated and calculated on the example of expenditure programs (without crediting) of the state budget based on the analysis of the indicators dynamics, the determination of correlation between the indicators of the influence on the uniformity of each budget program’s funding, the construction of a multi-factor model of influence on the sustainability indicator using regression. Based on the results of the study, the indicator of the uniformity of budget program funding was analyzed when the actual expenditure under it was 50% or more of the plan with changes according to the records of the State Treasury Service of Ukraine for the three quarters of the budget year, taking into account that the annual execution of budget by revenues was 70% or more for this period. The following indicators of the likely impact on the uniformity of program activities funding during the budget year are proposed: the level of the budget plan implementation as a whole; the level of budget expenditures for debt service; the number of budget programs at the end of the year (part of the budget programs is approved during the budget year); the number of budget programs for which expenditures did not begin at all during the year; indices of consumer prices and nominal wages; the level (centralization) of nominal GDP redistribution in the budget by expenditures with transfers. It was found that the uniform funding of budget programs did not exceed 71% of their number over the past 10 years and was less in some years.

Abstract. The purpose of the publication is to determine the features of institutional changes in macro-level budgeting during the state target programs and budget programs implementation in Ukraine. Institutional roles and institutional incentives had analyzed and systematized as elements of the institutional environment during the initiation, approval and using of state target programs. It is established that in addition to formal responsibilities, contracting authority, executors and bodies responsible for approving state target programs may be subject to informal institutional trends that arise because of the legislation implementation. Research methods. The method of analysis, generalization, synthesis, system approach, comparison method, statistical methods and graphical methods are applied. The results show the connection between the use of the state target program and the budget program which was introduced later in the budget process with the state budget funds involving. The implementation of state target programs depends on their funding from the state budget, but the budget program has taken over the leading institutional status for actual budget expenditures approving, so the implementation of the state target program depends on its consideration in the current budget program. The systematization of the stages content of the state target programs implementation in accordance with the law on state target programs was proposed; the comparison of the previous sequence and subsequent changes of subject’s institutional roles activities during the program-target method in the budget process was showed. Concerning institutional incentives of the executor on an example of realization of the state target programs generalization was made. The trend in the number of state target programs since the adoption of the related law confirms the impact of increasing responsibility for the results of the state target programs implementation due to their publicity. Practical meaning. Currently, the state budget fund manager uses three tools to achieve the goals: the state target program, the budget program and the state policy goals. Continued use of state targeted programs in budgeting creates additional institutional conditions for their executors. Prospects for further research. It is necessary to consider the modern institutional environment of the budget funds managers - the executor of target programs in order to identify formal and informal rules and, if necessary, to identify excessive use of financial and management tools to achieve goals with the budget funding.