СОЦІАЛЬНІ ПРОГРАМИ ЯК ІНСТРУМЕНТ БЮДЖЕТНОЇ ПОЛІТИКИ ЛЮДСЬКОГО РОЗВИТКУ ТА ОЦІНКА ЇХ ЕФЕКТИВНОСТІ

The article considers the theoretical founations of social budget programs as human development ensuring budget policy tool. It is shown that in recent years the program-target method has become an integral part of the budget process in Ukraine. General analysis of state budget expenditures according to the program classification of expenditures in terms of the main managers of budget funds for the development of education, health care, social protection is done. The authors have analyzed in more detail the effectiveness of budget programs, where the main administrator is the Ministry of Social Policy of Ukraine. The problematic aspects of assessing the effectiveness of budget programs are summarized and measures to optimize budget expenditures in accordance with modern needs of society are outlined.