Registration Number
0213U000241,
0107U007860
, R & D reports
Title
METHODOLOGY AND TECHNIQUES OF STATE FINANCIAL CONTROL DEVELOPMENT
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Head
Chugaev Anatoliy Oleksiyovich,
Registration Date
28-01-2013
Organization
National university of state tax servise of Ukraine
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Research paper 374 p., 13 Ex., 28 Figures, 156 Sources Object of inquiry: state financial control system in Ukraine Subject of injury: theoretical and practical issues in methodology, methodic and organization of state financial control in the context of integration systems of state control in European Union countries The objective of this paper is to ground theoretical basics and practical recommendations for updating of state control systems, its adoption to European requirements. Comparative analysis is done as to principles of control in public and commercial sector (financial statements audit).Special characteristics of financial analysis in respect to public enterprises and state-financed organizations are defined. Recommendations are formulated to improve currently in force regulations, which are too formalized and overloaded with unimportant details. The range of state financial audit types and techniques are introduced, which designed for checking up different accounting entities in public sector, specifically public enterprises, local budgets, budgetary programs, systems of internal and treasury control are taken. Its methodological support is analyzed. State financial inspection's practical experience in the field of public companies is the subject to study. Findings and comments upon organization of financial accounting, tax systems and calculations in selected European countries are summarized. Essential differences in accounting and financial statements preparing are figured out; perspectives of its removing are evaluated.
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Єгорова Тетяна Михайлівна
Білобровенко Тетяна Володимирівна
Василькова Тетяна Володимирівна
Гончарова Людмила Іллівна
Кондукова Ельвіра Владиславівна
Лаба Мирослав Стефанович
Міщенко Тетяна Михайлівна
Микитенко Тетяна Владиславівна
Панасюк Ольга Вікторівна
Пасічник Віталій Петрович
Пастернак Марія Мар'янівна
Рубан Наталія Іванівна
Рудь Денис Дмитрович
Ружинська Наталія Олексіївна
Рябчук Оксана Григоровна
Савицький Валентин Васильович
Савченко Алла Миколаївна
Таращенко Володимир Анатолійович
Удачина Ірина Михайлівна
Чуницька Ірина Іванівна
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2020-04-02
