Theoretical principles of the functioning of the state financial control system
Journal Title: Економічний аналіз - Year 2018, Vol 28, Issue 3
Abstract
Introduction. The article focuses on the achievements of domestic scholars who have been considering the theoretical foundations of the functioning of the system of state financial control in Ukraine. Purpose. The article aims to analyse and systematize the theoretical foundations of the functioning of the state financial control system. Method (methodology). To achieve the goal of the article, the following tasks have been identified: to investigate the categorical apparatus of the concept of "financial control" (to consider the essence of this category). to analyse the term "state financial control" on the basis of the views of domestic scientists. to investigate the functions of state financial control as an economic category. The object of the research is the functioning of the system of state financial control. The theoretical and practical approaches to the application of the system of state financial control in Ukraine are the subject of the study. Results. The strengthening of the financial position of the state, economic growth by monitoring the achievement of target benchmarks and verification of compliance with the limiting parameters of financial and economic development have been promoted in the research. It has been determined the essence of the state financial institution. Among the main points we can distinguish the establishment of the actual state of affairs and its comply with the requirements of the current legislation as the object of control over the lawfulness. financial discipline and rationality during the formation, distribution, ownership, use and alienation of the subject of control. It means that the assets belong to the state, as well as the use of funds remaining in the subject of financial relations in connection with the privileges granted for payments to the budgets, state off-budget funds and loans, which are received under state guarantees.
Authors and Affiliations
Andriana Belia
Keywords
Related Articles
- EP ID EP534476
- DOI -
- Views 62
- Downloads 0
Formation of cluster structures in the conditions of the energy independence development
Introduction. The formation of cluster structures in Ukraine is a prerequisite for the revival of domestic production, the innovation development efficiency increasing, and achievement of high level of economic growth,...
Концептуалізація перспектив розвитку виробництва суспільних благ в економічній системі України
Предметом дослідження є визначення найголовніших напрямів розвитку виробництва суспільних благ у вітчизняній економічній системі. Згідно з цим сформовано теоретико-методологічні та практичні підходи до удосконалення моде...
Mechanism of management of export potential of machine-building enterprise
The mechanism of management of the export potential of the machine-building enterprise on the principle of import substitution of the component of material costs is developed. This mechanism provides for the definition o...
Economic efficiency of milk production in agricultural enterprises
Introduction. The development of dairy production, which the consumption of milk and dairy products depends on, should be based on the effective functioning of market-oriented agrarian formations. The experience of the r...
Інвестиційний компонент економічної стратегії Франції: глобальні виклики, національна відповідь
Вступ. За умов глобальної нестійкості в реалізації національної економічної стратегії держави суттєво актуалізується роль інвестиційної політики як сукупності дій, спрямованих на підвищення рівня залучення іноземного інв...