Subject. The article considers axiological framework of the system of social sphere financing and the mechanism of influence of value orientations on its transformation. Objectives. The aim is to underpin the methodological appropriateness of applying the axiological approach and the institute of values in determining the directions of transformation of the system of social sphere financing. Methods. The study employs methods of systems analysis, synthesis, comparison, correlation and regression analysis, construction of integral taxonometry indicators. Results. The paper substantiated and reasoned the expediency of using the axiological approach within the framework of the concept of program-targeted financing of the social sphere. Conclusions and Relevance. If implemented, the axiological approach to the transformation of the system of social sphere financing will make a certain contribution to increasing the growth rate of the social effect. The results of the correlation and regression analysis can be applied by regional authorities to adjust the social policy. This will enable to realize the financial potential most effectively, by focusing on the designated growth points.
Keywords: financing, social infrastructure, relations, axiological approach, transformation
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