RATIONALIZATION OF THE PROCESS OF ORGANIZATION OF STATE FINANCIAL CONTROL ON THE EFFICIENCY OF STATE BUDGET RESOURCES USING

Abstract

Scientific research consists of the theoretical substantiation and development of practical recommendations for rationalization of the organization process of the state financial control based on the efficient use of state budget funds. The purpose of the study is to study the processes of organization and conduct of state financial control of economic activity in Ukraine and at the regional level, substantiation of directions and practical recommendations based on the efficient of state budget resources using. Applied aspects of the state financial control of economic activity are investigated on the basis of legislative and economic-legal support of activity of subjects of management, international and national requirements and standards concerning financial control. The scientific results and practical recommendations provided in the work provide an opportunity to improve the state financial control of economic activity in Ukraine and to substantiate directions and practical recommendations for improving its efficiency. The author offers the conceptual vision of the process of forming a methodology for analyzing the effectiveness and efficiency of functioning of institutions of public financial control on the basis of compliance with high quality standards, in-depth study of the dynamics of performance indicators, as well as considering the need for full implementation by the institution of individual control functions. The conducted analysis on the selected research issues provides the conceptual basis for the process modelling of the budgetary management mechanism in the economic security system coordinates; forms the platform for developing budget and tax mechanisms. The prospect of further research is to improve the issues of the mechanism of effective functioning of the budgetary sphere and the implementation of integrated management analysis.