Public procurement as an object of analysis in the context of reforming the system of public finance management
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2018, Vol 41, Issue 3
Abstract
The theoretical framework of public procurement through the definition of the concept of «ublic procurement»is analyzed, the role of analysis in the public finance management system, the principles of analysis of public procurement and its functions are studied. The article offers to interpret the public procurement as a component of public financial management system that constitutes a standardized mechanism of financial and economic relations between the government and business entities on the implementation of the state order for the goods, services, works on the principles of fair competition among participants, maximum economy and efficiency, the targeted use of budget funds, openness and transparency at all stages of procurement, equality of participants, objective and impartial evaluation of tender proposals, prevention of corruption actions and abuses to achieve the goals of state social and economic policies to meet public needs. The system of analysis principles of public procurement is reasonably presented: accuracy; completeness; adequacy of information; consistency; relevance; usability; specificity; complexity; consistency; regularity; objectivity; efficiency; economic feasibility; comparativeness; scientificity. The functions of the analysis of public procurement are the following: informative, control, evaluative and diagnostic, search, prognostic, protective, scientific and cognitive. The basic tools will make it possible to build a scientifically based mechanism for the analysis of public procurement.
Authors and Affiliations
D. O. Grytsyshen, S. V. Svirko, I. V. Suprunova
Keywords
Related Articles
- EP ID EP426515
- DOI -
- Views 108
- Downloads 0
Ontological interpretation of subjective systematic environmental control
In the conditions of sustainable economic development, it is important not just to receive profit at any cost, but also to manage modern environmentally friendly production. Imperfect controllability of civilizational de...
Global stock market in 1990-s
The 1990s became a period of long-term recovery, the main driving force of which was the high-tech companies of the so-called «new economy», mainly associated with information technology and Internet at the global stock...
Analytical assessment of current insurance as part of management of consequences of emergencies
The article examines the current state of the insurance system as a component of managing the consequences of emergencies. The researches are presented in the following areas: the insurance against accidents and fire ris...
Accounting software cost management on health and safety, legal framework and areas of improvement
Awareness of human life and health as the highest value is a sign of a civilized society. The economic activity of enterprises accompanied the influence of dangerous and harmful factors. An urgent need for society develo...
Venture financing report as informational source of adoption of effective government decisions on innovation enterprises
The research is devoted to the study of peculiarities and trends of the development of venture financing in Ukraine. The study clarifies the role of accounting and reporting of the enterprise in making management decisio...