ФІНАНСОВО-ГОСПОДАРСЬКИЙ КОНТРОЛЬ: СУТНІСНІ АСПЕКТИ

Abstract

In the article the theoretical going is analysed near determination of concept financially economic to control. The subject and object is described financially economic to control. Certainly, that depending on the pattern of ownership or features of type of activity of enterprise objects financially economic can differentiate control. However purpose financially economic to control in relation to verification of legality, having a special purpose use, expedience and maintainance of financial resources, on an enterprise it remains unchanging for the enterprises of all patterns of ownership. By objects financially economic can be control on the controlled subjects of all patterns of ownership both separate kinds financial resources the states and separate groups of assets of subjects of menage and sources of their forming, and also operations of economic and financial activity, in relation to their forming, use and maintainance. Indefinite and multidimensional is also a question of authentication of forms and methods financially economic to control. Generalized interpretation and classification of methods financially economic it is possible to present control two approaches. After the first going near methods financially economic to control track revision, thematic verification, inspection, and also supervision, account and analysis. The second approach is characterized by a method financially economic to control as an aggregate of scientific and calculation-analytical receptions of research of control objects, and also specific receptions of documentary and actual control. To the scientific methods take an analysis, synthesis, induction, deduction, analogy, design, abstracting and specification. Calculation-analytical methods are included by statistical methods, ekonomiko mathematical calculations, analysis of economic indicators. Specific receptions the methods of documentary and actual control, receptions of generalization of results of verifications, are considered.