ESTABLISHMENT AND DEVELOPMENT OF THE PUBLIC INTERNAL FINANCIAL CONTROL SYSTEM
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2014, Vol 1, Issue 154
Abstract
Theoretical approaches to the definition of the public internal financial control role in the public financial management are studied. The artickle outlines the main models of the public internal financial control which are widespread in the European Union. The paper provides an analysis of the public internal financial control in Ukraine. The current trends in the reforming national legislation in the field of public internal financial control and the structure of the Ukrainian system of state financial control are underlined. The study gives an analysis of perspectives of the transforming Development Strategy of Public Financial Managementin Ukraine according to the Development Strategy of Public Financial Management considering international audit standarts and European experience of the building an effective control system.
Authors and Affiliations
Petro Andreev
Keywords
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- EP ID EP402958
- DOI 10.17721/1728-2667.2014/154-1/1
- Views 86
- Downloads 0
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