NETWORK FINANCIAL SYSTEM CONTROL OF LOCAL BUDGETS RESOURCES UNDER DECENTRALIZATION
Journal Title: Подільський вісник : сільське господарство, техніка, економіка - Year 2016, Vol 24, Issue 3
Abstract
Control transformation under decentralization needs modern approaches to the control of the formation and use of local budgets financial resources and also new control functions that will be got by control system for appropriate financial security on the basis of information-analytical accounting and control information. The paper studies the system of financial control in terms of systematic tax changes and deconcentration of institutions of local governing. The paper describes the need of conceptual changes in forming and use of financial resources with the help of reorientation from control activity towards the control of process. Methods. The article presents the results of modeling discriptive strategically oriented network control system that provides specification of its structure and mechanisms of functioning on the basis of structural and organizational decomposition. The authors provided a definition of "financial control system network." The proposed definition reflected the emergence of a strategic nature oriented system as a form of integration of different types of accounting functional areas and local budgets financial management control processes that ensure the integrity of the control system through a combination of retrospective and prospective information management strategy and tactics. There was conducted the analysis of the network accounting as a basis for the control system of local budgets financial resources formation and their use taking into account the implementation of the proposed displays enabling functions and control of financial instruments to changes in business taxation units creating general conditions for finding new sources of potential to increase financial resources. This theme will be in the course of further research as to specify the principles for building a modern system of strategically oriented network control, develop methodological tools for evaluating the results of control of the local budgets formation processes and financial resources use in micro and macro levels.
Authors and Affiliations
Lyudmila Shevchuk, Andriy Shevchuk, Dyonisija Dovbyk
Keywords
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