STATE FINANCIAL AUDIT OF BUDGET PROGRAMS EXECUTION AS A NEW FORM OF PUBLIC FINANCIAL CONTROL IN UKRAINE
Journal Title: Сталий розвиток економіки - Year 2018, Vol 38, Issue 1
Abstract
Purpose. The reveal the public financial audit of budget programs as a new form of public financial control. Methodology of research. To achieve the goal in the research process, the following methods have been applied: observation (to consider the state of development of state financial control); theoretical generalization and comparison (for the definition of theoretical foundations); analysis and synthesis (for construction of the structure of the state financial audit of execution of budget programs). Findings. On the basis of the conducted research, the components of the state financial control were generalized. The relationship between individual types of public financial audit in foreign and national practice has been established and followed. Absolutely different opinions regarding the definition of the concept of "state financial audit of implementation of budget programs" were analyzed and based on the combination of existing views on the interpretation of this concept, the author's vision was given. The theoretical positions of the state financial audit of budget programs execution are revealed due to determination of its purpose and tasks, principles, subjects and objects of its carrying out. Originality. The theoretical foundations of the state financial audit of the implementation of budget programs as a new form of state financial control, by defining the notion of the state financial audit of budget programs implementation and the construction of the structure of the state financial audit of the execution of budget programs that takes into account the purpose and objectives, principles, subjects and objects of its conduct were improved and substantiated. Practical value. The results of the research can be used in the work of the State Audit Office of Ukraine during the conduct of the state financial audit of the execution of budget programs.
Authors and Affiliations
Nataliia Shevchenko
Keywords
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