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Abstract

Objective. Research of theoretical bases of problem questions and perspective directions of improvement of the state financial control. Methods. To achieve this goal, the authors performed the following tasks, explored the essence of public financial control, analyzed the main problems of the supervisory authorities, suggested possible ways to improve the system of public financial control in Ukraine Results. It is revealed that the efficiency of public financial control systems is affected by the smallest transformations that occur in the field of control. It is established that such transformations lead to changes in the mechanism of public financial control, importance. Scientific novelty. It is determined that now the state needs to focus on such areas of public financial control as development of control standards, improvement of the legal framework, which should correspond to the current situation and a common methodology of state control, as well as efforts to develop information technologies. information space of control activity. Practical significance. The expediency to focus on solving a number of problematic issues that hinder the development of the financial control system in the country or have a negative impact on it is substantiated. In particular, it is first of all necessary to monitor the real possibility of ensuring effective control over the management and use of state (local) resources at the central, regional and local levels by relevant state bodies exercising such control and identifying legislative and administrative problems. Key words: budget process, budget legislation, control, financial control, state financial control, state financial control, internal financial control, system of state financial control bodies.