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Стаття присвячена аналізу проблеми впровадження реформи децентралізації в Україні. Досліджено загальні принципи реформування, проаналізовано фінансово-економічні та соціальні результати фінансової децентралізації. Запропоновано концептуальну модель організації процесу фіскальної децентралізації. Оцінка ефективності фіскальної децентралізації в Україні здійснюється за допомогою набору показників, таких як: показник децентралізації за доходами, показник децентралізації за видатками, узагальнюючий показник фіскальної децентралізації. Розраховані результати можуть бути використані при прийнятті рішень під час впровадження реформи фінансової децентралізації бюджетів ОТГ в Україні.
Relevance of the researching topic. The path to European and world integration chosen by Ukraine will strengthen the need for modernization of all spheres of public life, first of all, the educational sector, which in modern conditions is a key generator of social changes. Thus, the study of the updating of the educational process, information technologies of its provision in the conditions of the development of knowledge economy in our country today are actualized as never before. Formulation of the problem. Modern conditions for the development of the knowledge economy determine new requirements for financiers who are well aware of the peculiarities of modern and future innovation development of Ukraine, they develop new ways of evolution of the financial and credit system, ensuring financial stability and competitiveness of Ukraine in conditions of its integration into the world economy. As a result, the requirements for their professional training are increased, which requires both profound transformations in the system of higher education itself and in providing the educational process with new information technologies. Analysis of recent research and publications. The problematic issue was, to a greater or lesser extent, covered in the works of many scholars. Although these scientific works do not exhaust the deep nature of researched issue, they can be fully appreciated as a theoretical and methodological basis and a source for the research. The authors considered works, devoted to highlighting the role and significance of the knowledge economy’s development, the essence and important structural elements of teaching technology, the characterization of traditional and innovative technologies of vocational training, the problems of introducing a practical approach in the educational process, methodological aspects of the implementation of ICT and remote technology in the educational process. Identification of unexplored parts of the general problem. Despite the considerable scientific achievements of Ukrainian and foreign researchers, the problem of professional training of specialists in the period of formation of the information society is not exhausted. This requires further study of the content updating of the educational process in universities, information technologies for its provision in the conditions of the development of knowledge economy. The purpose of the study is the illustration of the problem of improving the quality of the educational process of professional training of specialists in finance, banking and insurance in the context of the development of the knowledge economy in Ukraine, defining the directions of its solution on the basis of implementation of the practice-oriented approach in the educational process and application of the latest educational and information technologies. Methodology of research. The methodological basis of the study is both general scientific and special methods of scientific knowledge. Among the general scientific methods were used methods of structural analysis and synthesis, generalization. Among the special methods, methods of grouping, comparing, and computer programming were used. Results of the research. The authors substantiated the necessity of building the information society in Ukraine, which envisages the transition to the priority scientific and technological and innovative development, namely providing education, training of a person for work in the information society. They had investigated modern problems of implementing a practical-oriented approach in the educational process. The peculiarities of content updating of educational process in higher educational institutions, information computer technologies of its provision in the conditions of development of knowledge economy have been revealed. The field of application of results. The results of the study can be used in the process of professional training of financiers by higher educational institutions, the Ministry of Education and Science of Ukraine. Conclusions. On the basis of the conducted research, the use of modern information technology in providing professional training of financiers in the conditions of development of knowledge economy in Ukraine results from the fact that the training of future specialists should be based on the principles of a practical approach, which is formed based on the model of the future professional, the logic of future professional activities, and provides conditions for the transformation of the student’s educational activity into a professional activity of a specialist. As an example of the Khmelnytsky National University, it has been proved that the current policy of creating, broadly introducing the latest ICTs in the educational process and their constant improvement, in accordance with changes in the current legislation and time requirements, contributes to ensuring the high quality of education, expanding the range of educational services and giving them the opportunity in the time convenient for them to get education (including the employed population, people with disabilities and foreign students), and is an example for other high schools for the implementation of high-quality education the first process in higher education.
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