Prospects for the Introduction and Development Audit Function in the Management of Public Finances in Ukraine
Journal Title: Проблеми економіки - Year 2014, Vol 2014, Issue 4
Abstract
The aim of the article is to study the audit functions in the whole system of the state financial control, the theoretical and practical aspects of the regulation of financial relations, identification of existing problems in this sphere, making suggestions on how to address them, as well as proposals to reform the system of state financial control. The urgency of the issue of acceptance of public financial management in Ukraine, achieving social and economic objectives and future directions of development of the state financial control is studied. There is conducted the analysis of the current state of public finances, including evaluation of audit functions of the use of public financial resources and financial audit, the need to strengthen the ability of the audit of the Accounting Chamber of Ukraine. It is concluded that the state needs the formation of public administration and decentralization of control systems, integrated with the management of programs and activities of the budgetary funds, as required by EU standards.
Authors and Affiliations
Volodymyr Pikhotskiy
Keywords
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