Registration Number
0212U006536,
0109U001482
, R & D reports
Title
Improvement of institute of state financial control in the conditions of market economy of Ukraine
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Head
Basantsov Igor Vladimirovich,
Registration Date
04-05-2012
Organization
Sumy State University
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In research work theoretical generalization and author approach is represented to the decision of problem of low efficiency of the use of state financial resources. New solution of this scientifically-applied problem is offered by means of improvement of functional organization of existent institute of state financial control (SFC). Conception of creation of the integral system of SFC and its independent (from other branches of power) higher organ is developed; theoretical approaches are extended to essence of method of programmatic-having a special purpose budgetary planning oriented to the result; scientifically-methodical approaches are formulated to organization and leadthrough of audit of efficiency (AE) of the use of state financial resources as the independent evaluation form of state financial control. Research job performances allowed to draw such basic conclusions: 1. The terms of market economy and development of Ukrainian society require new conceptual approach to creation and functioning of the state financial checking system. In connection with the growing volume of financial crimes and violations, the questions of development and improvement of activity of supervisory organs take on special significance. Organization of all-embracing and effective control after the use of state financial resources and property becomes one of priorities directions of construction of the strong European state. The necessity of fundamental theoretical research and determination of ways of construction of new appears for this reason - more accomplished system of SFC, able to warn financial offences and at the same time to decide the problem of uneffective menage in the state sector of economy. 2. The financial monitoring of the economic state of Ukraine and complex comparison of the state financial checking systems of the developed countries with the domestic institute of financial control allowed to draw conclusion that in the Ukrainian state there is no integral, independent of power system of SFC, by the Constitution guided by fastened by a higher organ, built on single principles of functioning, flexible and mobile, which would foresee possibility of modification, provided maximal possibilities not only for the subsequent (in a due form) control after the receipt, expense and safety of state and local resources but also most basic - for the prophylaxis of financial offences.
Product Description
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І.Д.Скляр
І.Й.Плікус
І.М.Кобушко
А.П.Іваненко
В.Г.Боронос
В.М. Боронос
В.М. Олійник
Е.Г.Козін
К.В.Савченко
Н.А.Антонюк
Н.В.Котенко
О.І.Мельник
О.В.Зайцев
П.В.Тархов
П.М.Рубанов
С.М.Фролов
Т.О.Ілляшенко
Т.О.Кірсанова
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2020-04-02
