PUBLIC AUDIT IN THE ENVIRONMENTAL MANAGEMENT SYSTEM
Journal Title: Проблеми системного підходу в економіці - Year 2017, Vol 6, Issue 62
Abstract
The article has demonstrated the necessity of establishing of the public audit institution in the system of environmental protection management. In the article has been disclosed the essence of public audit, which is a set of mutually conditioned actions on external independent public assessment, analysis of the effectiveness and efficiency of public authorities and local self-government activities, and the deviations from the normative socio-economic indicators of the implementation of programs and measures at the state and local level. It has been determined that modernization of the public administration’s system in Ukraine in the conditions of European integration actualises the problem of creation of the full-fledged public audit institute, which is relatively new to Ukraine, and the idea of its creation is still conceptual and is only at the initial stage of its formation and development. The need of establishment in Ukraine of the public audit institution as an integral system of public control and supervision over the implementation of functions and public authorities’ powers as well as the local self-government bodies on state matters is proved. It is necessary to carry out a complex of legislative, socio-economic, technological and system-control measures to improve the ecological situation of our state, the main among which is the environmental audit. It has been established that public audit in the environmental sphere, being a flexible mechanism in the economy market, is intended to become an important instrument for realizing the constitutional rights of citizens for safe environment and environmental safety at the level of individual enterprises, territories and the state in whole.
Authors and Affiliations
T. V. Ivanova
Keywords
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