The article is devoted to the study of the concept of state financial control and the legal status of the subjects of its provision. It is noted that, in practice, the system of state financial control bodies is extremely extensive and includes a large number of bodies that do not interact properly. It is proposed to understand state financial control as the activity of state authorities and local self-government regulated by financial and legal norms, based on the principles of legality, independence, objectivity, efficiency and aimed at protecting the financial interests of the state, business entities and citizens. It is emphasized that the Law of Ukraine «On the basic principles of state financial control in Ukraine» does not operate with the concept of «subject of state financial control», but only generally indicates the rights of the state financial control body, and the duties and responsibilities of its officials. It is indicated that the President of Ukraine, being the head of state and possessing a special legal status, supervises financial activities. Control powers in the field of financial resources management can be exercised by the President of Ukraine by adopting decrees, the effect of which is aimed at regulating financial relations. It is noted that the Verkhovna Rada of Ukraine is assigned to the state body of general financial competence, but it determines the main guidelines for the development of the entire financial system of the country by adopting and approving laws. The specific results of the activities of bodies of special competence depend on its actions. It has been established that the Accounting Chamber occupies a separate place in the system of state financial control bodies, it is the highest body of state financial control of Ukraine, it is formed by the Verkhovna Rada of Ukraine, subordinate to and accountable to it. The Accounting Chamber, in accordance with Article 98 of the Constitution of Ukraine, on behalf of the Verkhovna Rada of Ukraine, controls the receipt of funds from the State Budget of Ukraine and their use.
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