ДЕРЖАВНИЙ ФІНАНСОВИЙ КОНТРОЛЬ В УКРАЇНІ: ЗАРУБІЖНИЙ ДОСВІД

Abstract

The article is devoted to the study of the state of public financial control in Ukraine based on the experience of developed countries to increase its efficiency. The state and problems of the state financial control of Ukraine for today were analyzed, its features and content were determined. The activity of the state financial control bodies in January-June 2021 and the dynamics of the volume of violations that led to the loss of financial resources, which were identified by the State Audit Office during January-June 2019-2021, are studied. The main financial violations that led to the loss of resources are described. After analyzing the experience of developed countries in the field of public financial control, namely the United States, Germany, Japan, Great Britain, the bodies of financial control of these countries, the peculiarities of their functioning and the principles by which they operate. To date, control activities in Ukraine are assessed by experts, including international ones, as ineffective. First of all, this is due to the significant level of offenses committed in the field of public finances, ineffective warnings, the prompt detection of which is possible due to the coordination of actions of bodies endowed with control powers. Of course, these indicators are influenced by the actual state of war in which Ukraine finds itself, but no less important factor is the political component, capacity and efficiency of governance. Today, the system of public financial control is the engine of qualitative change in the economy as a whole contributes to the security of public financial resources, non-current and other assets, the correctness of determining the needs of budget funds and liabilities, efficient use of funds and property. At the same time, in the current conditions of Ukraine's economic development, the tasks of the financial control system should be determined taking into account the needs of the country's socio-economic development. Accordingly, in modern conditions, the task of financial control becomes the identification of internal reserves of the state, which can participate in resolving crisis issues in the economy and social sphere. State statistics show that regulatory authorities are working to address this issue. The whole situation indicates the need for coordination of financial control, which involves coordination of functions of all controlling entities and concentration of their efforts on priority areas of control, implementation of best domestic and foreign experience, rapid exchange of information between them. The current course of the state in the system of public administration is associated with the need to increase the role of public financial control. However, there are a number of obstacles. One of them is the lack of appropriate legal and methodological framework for public financial control.