SUBJECT AND OBJECT SCOPE OF THE INSTITUTE OF CONTROL

Abstract

This article considers the chain of the notions: “institution control”  “agent of the Institute of Control”  “subject and object scope of the institute of control”, based on informal and formal content in terms of forming a system concept of the control function of finance and its implementation in the economy. In the main focus of this research there is a subject and object scope of control. There has been stated the author’s vision of the subject and object of the control institute, their structure, composition, and the relationship between them have been determined. We prove the equivalence of the notions “institute of control” and “state financial control”. It has been pointed out that only public resources, actions, etc. are used in the subject scope of the state financial control. The essential features of the notion “institute of control” having been determined by means of institutional analysis made it possible to step down from the abstract to the concrete chain of interrelated notions. The mechanism of the formation of the institute of control as a social norm has been studied at both informal and informal levels. At the informal level there is restrictive framework created to prevent treating public funds as personal. At the formal level, the Institute of control acquires established patterns in the form of the state financial control and its systems. There has been demonstrated that filling institute of control and its agents with the formal content is carried through administrative or legislative actions of the state.

Authors and Affiliations

A. Khmelkov

Keywords

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  • EP ID EP262590
  • DOI -
  • Views 127
  • Downloads 0

How To Cite

A. Khmelkov (2017). SUBJECT AND OBJECT SCOPE OF THE INSTITUTE OF CONTROL. Фінансово-кредитна діяльність: проблеми теорії та практик, 1(22), 351-361. https://europub.co.uk/articles/-A-262590