STATE FINANCIAL CONTROL. ESSENCE AND MAIN DEVELOPMENT TRENDS - Наукові конференції
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STATE FINANCIAL CONTROL. ESSENCE AND MAIN DEVELOPMENT TRENDS

25.11.2020 21:33

[Секція 1. Економіка, організація і управління підприємствами, галузями, комплексами]

Автор: Matkovska Diana, student of the Faculty of Finance and Accounting, Kyiv National University of Trade and Economics


State control is formed in different directions, but the implementation of control is on behalf of the state, and also acts in the interests of the state. The functions and essence of control follow from the need to monitor the coordination of facilities in order to assess the validity and effectiveness of measures, the effectiveness of decisions made by managers, as well as to obtain results for their implementation, identify deviations from such decisions, eliminate negative consequences and take corrective action. In order to understand the essence of public financial control and emphasize its importance, it is necessary to define what is public financial control.

State financial control is a type of financial control carried out by the relevant bodies of state financial control. It consists in establishing the actual state of affairs regarding compliance with current legislation at the controlled facility, aimed at ensuring legality, financial discipline and rationality in the formation, distribution, ownership, use and disposal of state-owned assets, as well as the use of funds remain with the subject of financial relations in connection with the benefits provided for payments to budgets, state extra-budgetary funds and loans received under the guarantee of the Cabinet of Ministers of Ukraine [1].

The condition for achieving the goals and objectives of public financial control, the formation of a holistic and effective system of its operation is compliance with the principles of organization of control processes. The content of these principles and the requirement to comply with them not only strengthen the legal side of the process, but also increase the efficiency of economic process management. These include:

- the principle of planning is determined by the nature of the management organization, in which the subject of control conducts such work on the basis of an annual, quarterly plan for the implementation of control measures;

- the principle of systematization implies that in the implementation of control measures it is necessary to consider all components of the objects of control and all systems of its connections;

- the principle of legality is enshrined in the provisions of the Constitution of Ukraine and determines that the state and all its bodies must act on a legislative basis, to protect the interests of society and every citizen;

- the principle of objectivity indicates the statement of the correct, complete and objective explanation of the obtained control results on the basis of comparing the content of the fact in the materials of the inspection with the legal framework or with the main provisions, instructions;

- the principle of control efficiency provides timely and complete detection of deviations from the set parameters, their causes and culprits;

- the principle of publicity comes from the defining moments of the essence of control, which is carried out in the interests of the state;

- the principle of responsibility includes the components of the responsibility of the controlled and the responsibility of the controllers, and the responsibility of third parties who make decisions, have the executive powers of state bodies.

Implementation of the principles involves the development and use of a set of financial elements combined into a financial mechanism as a whole [2].

It should also be noted that public financial control must comply with the principles developed by both domestic practice and defined by the International Organization of Supreme Audit Institutions (INTOSAI) in 1977 "Lima Declaration on Guiding Principles of Financial Control" [3].

In modern conditions, the strengthening of integration economic and legal processes in the world has led to the creation of a number of professional non-governmental organizations that unite the highest external control bodies, which are designed primarily to share experience in public financial control, to coordinate interstate efforts to combat economic violations , corruption in government, money laundering and illegal money laundering, to help solve not only social but also economic problems, etc. Ukraine takes an active part in almost all organizations.

Sources of legal regulation of public relations, arising in the course of public financial control (PFC), are currently characterized by the lack of uniform rules and systems of legal support. The issues of PFC in Ukraine to some extent affect certain regulations that are not related to each other. Some of them are reflected, for example, in the relevant rules of customs, tax, budget, currency and insurance legislation, others in the relevant provisions of regulations of various levels. Such diversity and often their inconsistency and inconsistency with the requirements of the time do not contribute, but only delay the formation of the legal concept of standardization of PFC.

References:

1. State financial control Textbook L. Gutsalenko, V, Deriy, M. Kotsupatriy / Center for Educational Literature. - Kyiv. - 2009. - 424 p.

2. Zhadan T. Economic essence and content of the concept of "State financial control" / T. Zhadan // Black Sea Economic Studies. - 2017. - № 16. - . 161-168 р.

3. Trush I. State financial control in terms of economic transformations / I. Trush // Accounting, analysis and audit. - 2017. - № 14. - . 141- 144 р.

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Scientific supervisor: Miniailo Victoria, Phd in Economics, docent, Kyiv National University of Trade and Economics







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