Management Functions in the Financial Management System in the Public Sector of the Economy

The organization of financial management in public legal entities differs significantly from the organization of financial management in the corporate sector of the economy. In economic literature, the functions of planning, organization, regulation, motivation and control are classically called management functions. These functions are also characteristic of the process of managing state and municipal finances. However, their implementation has its own characteristics, which are currently not given due attention in the economic literature. In this regard, consideration of the manifestation of management functions in the public sector of the economy seems relevant. The purpose of the article is to analyze the specifics of the implementation of management functions in the financial management system in public legal entities. A conclusion is made about the differences in management functions in the management of state and municipal finances and the reasons that determine them. The results obtained can be used in the process of teaching students in the direction of "Economics", "State and Municipal Administration", as well as in the process of conducting scientific research.

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