Effectualness of the control in the system of budget management: interdependence of the state and local level
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 4, Issue
Abstract
Introduction. One of the most important conditions for the effective functioning of the national economy, an obligatory element in the management of socio-economic processes in general and budgetary resources in particular, the organization of their using and redistribution is financial control as a form of implementation of the control function of finance. At the present stage of socio-economic development, the problems of control in the budget sphere (both at the level of the entire system of control of public finances and in the field of control of local budgets) remain and are caused by many factors, among which the problems of institutional character and interconnections between the subjects of control are of great importance. Purpose. The purpose of the study is to substantiate the ways of increasing the effectualness of control in the system of budgetary management, taking into account the need for effective coordination between public financial control bodies taking into account the peculiarities of budget management and control in the area of the budget at the state and local levels. To achieve this goal a complex of general scientific methods (analysis, synthesis, induction, deduction, abstraction) and methodical methods (systematization, generalization, classification) are used. Results. The necessity of expanding the scope of objects that are subject to control (audit) by the Accounting Chamber of Ukraine to the sphere of public finances is proved. The expansion of the powers of the Accounting Chamber of Ukraine and the tasks performed by the State Audit Service of Ukraine, related to local budgets and local finance are proposed. The necessity of activating the relations and interconnections of the Accounting Chamber of Ukraine with the Verkhovna Rada of Ukraine, the Cabinet of Ministers of Ukraine, the State Audit Service of Ukraine in the part of elaboration of the results of audit, analytical and expert measures is substantiated. The relevant directions of improvement of the current legal and regulatory framework in the field of budget management and state financial control are determined. Conclusion. The presented proposals will ensure compliance with such control principles as integrity and completeness, as well as bringing the system of public financial control in accordance with the requirements of documents of international organizations. Further research needs to be focused on the development of specific mechanisms for the interaction of control bodies in the budget sphere, as well as with the public in accordance with the recommendations of international organizations.
Authors and Affiliations
Oleksandr Volodymyrovych Horbunov
Keywords
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