Імплементація європейських вимог державного аудиту у вітчизняну практику

Abstract

The article considers the main tasks of the State financial control body in Ukraine. The shortcomings of the current system of the State financial control are identified and proposals to the State financial control bodies in the system of budget regulation as to improving certain work areas are suggested. The strategy of reforming the public finance management system for 2017–2021 is analyzed and appropriate conclusions are drawn. Areas of improvement are proposed to improve and optimize the work of financial control bodies in Ukraine. After all, the welfare of the people largely depends on the effectiveness of the State financial control, for which reason one of the most important functions of public administration should be directed towards identifying deviations from the adopted standards of legality, expediency and effectiveness of management of both the financial resources and the State property, as well as the timely implementation of the necessary appropriate adjustments and precautions. The modern world requires constant improvement of the financial control system. Ukraine, as a developing country, does not stand aside from this process. Our country is constantly underway to reform the system of the State financial control. Scholars, experts, society leaders are involved, international experience is used. Despite the considerable amount of work already done in the process of reforming the State control system in Ukraine, the formation of a powerful and effective system of the State financial control still remains one of the most important governmental tasks of our time, as evidenced, in particular, by the statistics of the activities of the Western Office of the State Audit Service for 2019–2020, presented in this article. It is important that Ukraine moves in the right direction by improving its system of the State financial control.