Іnteraction of state financial control institutions in the process of treasury service of budget
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2016, Vol 2, Issue 74
Abstract
The purpose of the paper is to summarize the cooperation areas and identify regulatory gaps that prevent the coordinated work of the bodies of state financial control in the process of treasury service of budget. The article investigates the interaction procedures of the State Treasury Service of Ukraine and other state institutions in order to improve the analytical part of the state financial control. Methodology of research. The solution of the problems, highlightened in the paper is carried out by the following scientific and special methods of research: analysis and synthesis, systematization, classification and generalization, analysis of documents. Findings. The directions of state financial control interaction (which include, first and foremost, information and documentation exchange) are systematized. In our opinion, in the context of state financial control bodies system reorganization, it is necessary to improve laws and regulations with regulate the relationship between them by making the appropriate changes, corrections, additions. The widespread usage of effectiveness audits will improve the treasury service of budget. Practical value. The paper substantiates that elimination of the identified deficiencies in the process of state financial control bodies interaction will contribute to better service of budget and carrying out its functions as a whole. Main scientific points of the paper can be used in the practice of the State Treasury Service of Ukraine, the State Fiscal Service of Ukraine, the State Financial Inspection of Ukraine, bodies of the Ministry of Internal Affairs and other government agencies.
Authors and Affiliations
Victoria Gladka
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