Further Development of the Public Financial Control through the Public Audit
Journal Title: Бізнес Інформ - Year 2016, Vol 2, Issue
Abstract
The article highlights the author's own view on improving the current system of financial control, focusing on changing the ideology of control, particularly in the transition from the purely fiscal measures to the safety-control measures that is embodied in the audit studies on efficiency of management of the State resources. The study was conducted through the analysis of the basic norms of the Budgetary code of Ukraine, the Lima Declaration on the exercise of the State control, as well as other legislative and normative legal acts, regulating the activity of the public financial control. The international experience in establishing institutions of financial control at both the State and the local levels has been considered. Absence of a unified system-legal regulation of the public financial control has been specified. The article points out to the need to revise the methodology of control activities, normative acts, which define and classify financial irregularities. Practical experience has been studied, conclusions regarding the normative-legal ensuring of the public financial control have been drawn.
Authors and Affiliations
Yuriy Pikhotskiy
Keywords
Related Articles
- EP ID EP128249
- DOI -
- Views 86
- Downloads 0
Influence of the World Futures Markets of Corn upon the Prices in Ukraine
The goal of the article lies in the study of interrelation between the world futures markets of corn and physical market of corn in Ukraine. Analysing, systemising and generalising information about the world market of c...
Using the Theory of the "Golden Ratio" to Analyze and Forecast the Innovative Activities of Industrial Enterprises
The methodical approach evaluation of innovative activity of industrial enterprises, which is based on the theory of the "golden section", and Fibonacci numbers. This allows the choice of methods to further encourage inc...
Financing Investment Activity of the Ukrainian Communication Industry
The goal of the article is the study of specific features of financing investment activity of the communication industry in Ukraine, identification of the state of financing its development, assessment of influence of ke...
Tax Reform in Ukraine: International Experience, Reviewing the Prospective Changes
The article is aimed at determining the characteristics of both the tax system of Ukraine and expected developments, taking into consideration the international experience in taxation. Both retrospective and current stat...
Application of Specific Features of Industrial Products when Forming and Developing Brands of Industrial Enterprises
The article analyses and structures approaches and principles of formulation of industrial products. It offers classification of goods and markets of industrial products by their characteristics and participants. It iden...