ПРОБЛЕМНІ АСПЕКТИ ТРАКТУВАННЯ ПОНЯТТЯ ФІНАНСОВОГО МОНІТОРИНГУ

Abstract

When conducting research in any field, it is necessary to settle theoretical issues, in particular, adherence to a unified approach to the interpretation of concepts. The main goal of this work is to systematize scientific approaches to the concept of financial monitoring and establish its connection with other types of monitoring. To achieve the goal, the following methods were used: analysis and synthesis, logical generalization, comparison. In the process of researching the specialized economic literature, it was established that among the theoretical issues of financial monitoring, researchers pay considerable attention to the generalization of approaches to its interpretation. The variety of approaches is largely due to the fact that financial monitoring is the object of research in many areas: financial law, finance, public administration. The article researches the concept of monitoring. It is fundamental for the study of approaches to the interpretation of financial monitoring. It was determined that the functional components of monitoring should be observation, analysis and evaluation. This is especially important for economic science. After all, for economic phenomena and processes, the decisive importance is not the recording of facts, but the formation of conclusions and proposals. The place of financial monitoring in the species network is shown, and its characteristics as a type of economic monitoring are given. The expediency of considering financial monitoring from the legal (tools for combating criminal financial operations at various levels of implementation) and financial (a component of financial control) approaches has been proven. Such a combination will allow taking into account both the main purpose of financial monitoring and the methods and means of its implementation. It has been proven that the basis for defining the studied concept should be its purpose – prevention and countermeasures against money laundering and terrorist financing. Prospects for further research are the disclosure of other conceptual foundations (types, functions, principles and methods) of financial monitoring.