Proceedings of the International scientific and practical conference ―American Ukrainian Forum of Science and Education‖ (April 13-15, 2026) / Publisher website: www.naukainfo.com. – New York, USA, 2026. - 235 p.

24 the European and Euro-Atlantic economic space. Attention is focused on the need to complete the reform of budget decentralization, to carry out a reform of the state financial control (audit) system in order to change the control paradigm, as well as the importance of carrying out reforms in the fields of education, social security, and healthcare in order to meet the interests of society. Keywords: public finances; budget; reforms, budget expenditures; budget policy; recovery; martial law; socio-economic development The war in Ukraine, as a global challenge, has affected not only the lives of Ukrainians, but also the work of business and state structures, shaken the foundations of stability, for example, the formation and implementation of budgets, changed the priorities of state policy in various sectors, showed the true friends of Ukraine and those who prefer other values. Already today, it can be argued that the war can become the chance that will significantly change Ukraine. Therefore, focusing on victory, which will certainly come, it is necessary to develop a clear algorithm of actions and form one's own mission and vision of development in the context of the future European civilizational subjectivity of the state - Ukraine. The russian-Ukrainian war has shown that the security of Ukraine today depends on the unity of the nation, the support of partner countries. War is not just a challenge for Ukraine, the international community, it is also a test for all citizens who bear the burden of physical, moral and psychological, material and non-material losses. After all, some residents of Ukraine are forced to actually start life from scratch due to the loss, destruction of property acquired over the years, or due to other experienced and difficult life situations. Ukraine will also, in our opinion, have to act from a clean slate, or in other words, from a new plan for reorienting the agricultural sector, restoring industry, critical infrastructure, and rebuilding villages and cities such as Volnovakha, Popasna, Mariupol, Bakhmut, etc. Ukraine itself will not be rebuilt unless all Ukrainians realize the need for change, primarily within the state itself. After all, the war did not resolve, but rather