THE RELATIONSHIP OF THE CONCEPT OF STATE FINANCIAL CONTROL AND AUDIT
DOI:
https://doi.org/10.33042/2522-1809-2023-2-176-34-38Keywords:
state financial control, state financial audit, public control, society's rights, economic systemAbstract
The article examines the problems of financial control, which are most closely related to the general problems of control activity, the purpose of which is to identify the results of the regulatory influence of the subject on the object, in the determination of deviations from the established control indicators and their assessment. Based on the study of many studies, the common features and differences of the conceptual apparatus of state financial control and state financial audit were defined and clarified. Emphasis is placed on the fact that the vagueness of concepts and the contradiction of reasoning on this issue hinder the creation of a coherent and effective system of control over the management of state finances, which hinders the implementation of the intended strategic programs of the country's development. The need to strengthen the coordination of state audit and state financial control and joint planning of the activities of control bodies for violators is substantiated, but so that this does not interfere with the work of normal enterprises. The result of this is the need to introduce audit into the practice of the bodies that are part of the state financial control system, improve its methodology, and deepen contacts with independent audit organizations. It was determined that in order for the ideas of the state audit and the relevant institution to take root in domestic economic practice, it is necessary to carry out deep changes in the worldview, people's ideas about the proper organization of the government system, about the principles of the relationship between the individual, society and the state, the formation of new economic institutions that able to regulate the relationships of various business entities. It is noted that the principles of organization, content and powers of the state audit are in each individual country the historical result of a conscious choice and legislative consolidation of positive international experience gained in the field of public finance management. a clear system of state financial control will be built.
References
Brekhov S. S. (2010) Derzhavnyy finansovyy kontrolʹ za splatoyu podatku na prybutok pidpryyemstv v Ukrayini: avtoref. dys.... kand. ekon. nauk: 08.00.08. Derzh. podatk. admin. Ukrayiny, Nats. univ. derzh. podatk. sluzhby Ukrayiny. Irpinʹ. 164 s. [in Ukrainian]
Derekonʹ V. M. (2007) Audyt yak forma finansovoho kontrolyu ta skladova administratyvno-pravovoyi infrastruktury detinizatsiyi ekonomichnykh vidnosyn v Ukrayini:dys... kand. yuryd. nauk: 12.00.07 Nats. un-t derzh. podatk. sluzhby Ukrayiny. Irpinʹ. 271 s. [in Ukrainian]
Zahorsʹkyy V. S., Pikhotsʹkyy V. F. (2015) Derzhavnyy finansovyy kontrolʹ u systemi derzhavnoho upravlinnya. Efektyvnistʹ derzhavnoho upravlinnya. Vyp. 42. S. 283—288. [in Ukrainian]
Bardash S., Osadcha T. (2020) Current status of state financial control of Ukraine and ways of its improvement. Baltic Journal of Economic Studies, Vol. 6. № 2. P. 17-24.
Zhurakovsʹkyy de Sas T. B. Problemy determinatsiyi derzhavnoho finansovoho kontrolyu v suchasnykh umovakh. NBU im. Vernadsʹkoho. Retrieved from : http://www.academy.gov.ua/ej/ej10/doc_pdf/ Zhurakovskyy.pdf. [in Ukrainian]
Prasyuk V. M. (2019) Predmet ta obʺyekty derzhavnoho finansovoho kontrolyu. Naukovyy visnyk publichnoho ta pryvatnoho prava. Vyp. 4. T. 2. S. 158-163. Retrieved from : https://doi.org/10.32844/2618-1258.2019.4-2.30. [in Ukrainian]
Zdyrko N. H., Shevchuk O. D. (2018) State financial control in Ukraine: current state and development prospects. Economy, finances, management: topical issues of science and practical activity. № 5. P. 7-24. Retrieved from: http://nbuv.gov.ua/UJRN/efmapnp_2018_5_3. [in Ukrainian]
Verbytsʹka V. I., Yakushkina V. R., Olefirov D. H. (2022) Aktualʹnistʹ ta neobkhidnistʹ vdoskonalennya prohnoznoyi audytorsʹkoyi diyalʹnosti. Oblikovo-analitychnyy ta ekonomiko-finansovyy instrumentariy upravlinnya suchasnym pidpryyemstvom: mizhnarodnyy dosvid : zbirnyk naukovykh pratsʹ za materialamy II Mizhnarodnoyi naukovo-praktychnoyi konferentsiyi (m. Kharkiv, 02 lyst. 2022 roku). Kharkiv : KHNADU. S. 41-45. [in Ukrainian]
Naydʹon YE. M., Sandul V. A., (2020) Okremi aspekty diyalʹnosti orhaniv derzhavnoho finansovoho kontrolyu. Yurydychna nauka. № 5(107) . Tom 2. S. 51. [in Ukrainian]
Yevdokymenko A. S., Verbytsʹka V. I. (2016) Osoblyvosti audytorsʹkoyi perevirky osnovnykh zasobiv pidpryyemstva (na prykladi TDV «ZHYTLOBUD-2»). Materialy KH Mizhnarodnoyi naukovo-praktychnoyi konferentsiyi «Problemy ta perspektyvy rozvytku pidpryyemnytstva» (m.Kharkiv, 26 lystopada 2016 roku). KH. : KHNADU. T.2. S. 246 - 248. [in Ukrainian]
Downloads
Published
How to Cite
Issue
Section
License
The authors who publish in this collection agree with the following terms:
• The authors reserve the right to authorship of their work and give the magazine the right to first publish this work under the terms of license CC BY-NC-ND 4.0 (with the Designation of Authorship - Non-Commercial - Without Derivatives 4.0 International), which allows others to freely distribute the published work with a mandatory reference to the authors of the original work and the first publication of the work in this magazine.
• Authors have the right to make independent extra-exclusive work agreements in the form in which they were published by this magazine (for example, posting work in an electronic repository of an institution or publishing as part of a monograph), provided that the link to the first publication of the work in this journal is maintained. .
• Journal policy allows and encourages the publication of manuscripts on the Internet (for example, in institutions' repositories or on personal websites), both before the publication of this manuscript and during its editorial work, as it contributes to the emergence of productive scientific discussion and positively affects the efficiency and dynamics of the citation of the published work (see The Effect of Open Access).
