Subject. The article investigates the social effect as the main criterion in assessing the quality of public finance management. Objectives. The purpose is to justify criteria and propose a model to assess the quality of public finance management. Methods. The study employs methods of analysis and synthesis of scientific information, economic and statistical data analysis. Results. The paper substantiates criteria and offers a model for assessing the quality of public finance management. It shows that the main criterion in the assessment is the social effect, which should balance the cost of achieving it. Conclusions and Relevance. The findings can be used for further development of methodology of financial control, as well as in the practice of public finance management.
Keywords: budget control, public finance, State and municipal management, human capital, management quality
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