Проблеми ефективного здійснення державного фінансового контролю в Україні на сучасному етапі та способи його удосконалення

Abstract

The article deals with the problems of effective implementation of state financial control in Ukraine at the present stage. At the beginning of the study, it was noted that there is a need to improve state financial control, as public relations and technologies are constantly evolving, reforming various institutes of public authority and certain spheres of the national economy. The factors preventing the effective implementation of state financial control in Ukraine are outlined. Various statistics are shown for a better understanding of the current state of financial control in Ukraine. Based on statistical data, it is concluded that in the process of implementation of state financial control and further realization of its consequences it is necessary to approach the complex. Considerable attention is paid to the legal regulation of state financial control. A number of problems of application of current normative legal acts in the sphere of state financial control in practice are revealed. It is noted that solving problems in the legal support of the implementation of the state financial control will increase the quality and effectiveness of such control. And the development of organizational measures to implement relevant regulations, competent allocation of priorities, increase the level of legal culture and literacy of controllers, will facilitate the effective implementation of legislative norms. The article lists the priority directions of modernization of the national system of state financial control in the context of sustainable economic development. The main ways of improving the institute of state financial control are formulated. At the end of the article, it was concluded that today state financial control is an important public management tool through which it is possible to fulfill the relevant tasks related to the activities of public authorities. This institute contributes to the economic development of the state, financial and economic balance, and also increases the level of public confidence in public authorities. The need steps to take in order to eliminate identified problems are outlined.