Ways of public financial control’s development in ukraine in the context of the economic developed countries’ experience
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 6, Issue
Abstract
Introduction. In the conditions of present time the problems related to insufficient effectiveness remain unsolved, by disparity of the present state financial checking system to the requirements of the socially oriented economy, that predefined by subzero financial discipline, and also lacks of his organization. Purpose. Taking into account foregoing the aim of researches on this go there is generalization of foreign experience of organization of financial control, and also development of suggestions in relation to the improvement of realization of control measures in Ukraine with the use of the best achievements of the economically developed countries. Results. Realization of state financial control in world practice, on the example of such countries, as Great Britain, Germany, France and Sweden, testifies to implementation of only tasks and general principles of organization of activity of supervisory organs, however taking into account national features and historical development. In Ukraine realization of state financial control is accompanied by the row of problems that reduce his efficiency. Their decision is possible on condition of application of complex approach that would contain suggestions in relation to his perfection taking into account experience of the economically developed countries. Conclusion. For the increase of effectiveness of state financial control in domestic practice it is needed to improve activity of supervisory organs, clearly defining them functions and plenary powers, creating and working the mechanism of coordination of work; to adapt the national system of verifications to the standards and norms of international law in the field of such control. It will give an opportunity to provide the effective, having a special purpose and effective use of budget funds.
Authors and Affiliations
Bohdana Stepanivna Shuliuk
Keywords
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