ДІЄВІСТЬ ДЕРЖАВНОГО ФІНАНСОВОГО КОНТРОЛЮ В УМОВАХ РИНКОВОЇ ЕКОНОМІКИ УКРАЇНИ

Abstract

The article reveals the essence of state financial control over the activities of budgetary institutions, defines its purpose and objectives at the macro and microeconomic level, presents the bodies conducting external and internal state financial control, analyzes the results of the Accounting Chamber of Ukraine on financial control, outlines the main directions reforming public financial control in the context of strengthening European integration processes. Aspects of the importance and role of public financial control in the system of market relations, the need for its systematic development and improvement of its organization and the definition of effective methods of operation in the future are considered. It is argued that today the system of financial control practically does not perform a preventive function, and mostly states violations. Therefore, it is necessary to create a more integrated, structured system of general financial control in a single information space of public finance management system with mechanisms of interaction, justification of its development strategy, improvement of forms and methods of control actions, increase their efficiency and effectiveness. The need to clarify the conceptual basis for the formation and development of financial control, its organization, understanding of how its bodies function, the development of new methodologies and experience in the implementation of control measures. It is stated that the transformational model of financial control requires the introduction of qualitatively new management at the present stage of development of Ukraine’s economy, which is increasingly acquiring the properties of mixed. It is proved that in practice the weakness of the activity of controlling bodies is the lack of a clear methodological basis for conducting inspections, as the most frequently used audit, which does not allow to identify funds used for other purposes. It is proposed to each body of the system of state financial control to outline the sphere of influence, which will give a real opportunity to purposefully influence the financial policy of the state.