Удосконалення державного фінансового контролю: праксеологічний дискурс

Abstract

The full-fledged functioning of the economy of Ukraine in wartime is one of the most challenging tasks of the state government, which cannot be fulfilled without external financial assistance. During the six months of the war, Ukraine attracted more than UAH 800 billion to finance the state budget, more than half of which was loans and grants from foreign partners. Taking into account the need for further financial assistance and the society's request for effective use of the received funds, the issue of improving the effectiveness of state financial control in Ukraine is urgent. The purpose of the article is to determine the list and content of the principles of state financial control as a praxeological component of ensuring the effectiveness of the functioning of state financial control bodies. In practice, state financial control does not perform a preventive function because the number of detected financial violations tends to increase. This indicates the absence of requirements for strict compliance with financial discipline and sometimes irresponsibility for the facts of its violation. The insufficient development of the praxeological component of state financial control (in particular, the lack of an agreed position among scientists regarding the composition and content of its principles, the absence or declarative regulation of their content in normative legal acts that determine the principles of state financial control, as well as regulate the functionality of its main subjects) negatively affects the effectiveness of state financial control. To create prerequisites for increasing the effectiveness of state financial control, principles of a system-forming nature, as well as principles of organization and implementation of control measures, are proposed. The temporary centralization is proposed as an additional measure to improve state financial control. It will consist of creating a state control body that will perform a coordinating function in matters of planning control measures.