THE MODERN STATE OF THE STATE FINANCIAL CONTROL AND THE WAYS OF IMPROVING THE EFFICIENCY OF ITS DEVELOPMENT
Journal Title: Проблеми системного підходу в економіці - Year 2018, Vol 4, Issue 66
Abstract
The current state and efficiency of the existing state control bodies, which mainly depend on the quality and perfection of the regulatory and legislative framework, require additional research. Therefore, this article is devoted to the analysis of the current state of the current system of state financial control, to determining the problem aspects and outlining the proposals for their further development, which will promote effective management and control over the use of state resources. Today, the state conducts a series of reforms in the field of public finance management aimed at developing an efficient and effective system of financial control, which should be based on the fundamental principles and best practices of the countries of the European Union. This involves changing the vector from the control function to the audit. In Ukraine, the system of state financial control has been formed as a set of control and analytical and expert actions of bodies of the three-tier model: state external financial control (audit), financial control over management (local) resources and their use, state internal financial control (internal control and internal audit). A key role in conducting state financial control is given by the Cabinet to the bodies of the State Service. Functional duties of these bodies consist in carrying out of state financial audits, inspection and monitoring of purchases and inspections (revision). Today, there are a number of problems that hinder the further development of the State Service, in particular, we want to highlight the following: the imperfection of regulatory, organizational-methodological, information support of the state control system; the imperfect level of reorientation of inspections into significant financial disturbances and conducting audits solely on the basis of risks; the need to change the system of training and advanced training of state auditors. To resolve them, in our opinion, a number of clarifications should be introduced into the Draft Law of Ukraine “On the Basic Principles of Activities of State Financial Controls” and the development of normative acts that reflect the methodology of conducting inspections using a risk-oriented approach in selecting objects for carrying out inspections by authorities of the State Service. In turn, the draft Law will provide an opportunity to create a coherent, effective, and efficient system of state financial control, to ensure the development of the legal and methodological basis for the functioning and activities of the State Service.
Authors and Affiliations
N. S. Kostyshyn
Keywords
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- EP ID EP562165
- DOI 10.32782/2520-2200/2018-4-23
- Views 137
- Downloads 0
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