Economy, finances, management: topical issues of science and practical activity

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 3 (31)

Published: 2018.04.12

DOI: XX.XXXXX/XXXXXXXXXXXXX

Description:
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.

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ACCOUNTING CHAMBER OF UKRAINE: APPROXIMATION TO THE REQUIREMENTS OF INTERNATIONAL STANDARDS

DOI: XX.XXXXX/XXXXXXXXXXXXX

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SHEVCHUK Olena  Candidate of Economic Sciences, Associate Professor of the Audit and State Control Department, Vinnytsia National Agrarian University (21008, Vinnitsia, 3, Soniachna Str., e-mail: lsd77@ukr.net).

Annotation

The article proves the necessity of reforming the public finance management process, identifies current drawbacks and outlines the prospects for further improvement of the control functions of the Accounting Chamber as the supreme body of state financial control, the basic principles of introducing new approaches to the state audit are substantiated. It is noted that the system of tasks, functions, authorities and modern methods of financial control in the work of the Accounting Chamber of Ukraine needs to be coordinated.

The changes of separate dispositions of the Law of Ukraine “On the Accounting Chamber” of 1996 and the Law of Ukraine “On the Accounting Chamber” of 2015 are analyzed, the possible consequences of such legislative changes are examined. Functional assessment of the Accounting Chamber of Ukraine and prospects of its development as the supreme institution of state audit taking into account requirements of International Standards of Supreme Audit Institutions (ISSAI) are defined in the paper.

Keywords: state financial control, the Accounting Chamber of Ukraine, state budget, state finance control, state financial audit, supreme institution of state audit.

List of references

1. Stratehiia reformuvannia systemy upravlinnia derzhavnymy finansamy na 2017-2020 roky: rozporiadzhennia Kabinetu Ministriv Ukrainy vid 8 liutoho 2017. № 142-r. [Elektronnyi resurs]. – Rezhym dostupu: http://zakon3.rada.gov.ua.

2. Koicheva O.S. Finansovyi kontrol yak sposib realizatsii povnovazhen Rakhunkovoi palaty [Elektronnyi resurs] / O.S. Koicheva // Derzhava i pravo. Yurydychni i politychni nauky. – 2014. – Vyp. 65. – Pp. 192-198. – Rezhym dostupu: http://nbuv.gov.ua.

3. Nevidomyi V.I. Teoretyko-praktychni aspekty reformuvannia Rakhunkovoi palaty Ukrainy u vyshchu audytorsku instytutsiiu [Elektronnyi resurs] / V.I. Nevidomyi // Finansy Ukrainy. – 2014. – № 2. – Pp. 30-43. – Rezhym dostupu: http://nbuv.gov.ua.

4. Pro Rakhunkovu palatu: Zakon Ukrainy vid 2 lypnia 2015 r. № 576-VIII [Elektronnyi resurs] // Vidomosti Verkhovnoi Rady Ukrainy. – 2015. – № 36. – Р. 360. – Rezhym dostupu: http://zakon.rada.gov.ua.

5. Ofitsiinyi sait Rakhunkovoi palaty Ukrainy: [Elektronnyi resurs]. – Rezhym dostupu: http://www.ac-rada.gov.ua.

6. Fuks N.A. Diialnist Rakhunkovoi palaty Ukrainy v konteksti novoho zakonu “Pro Rakhunkovu palatu” / N.A. Fuks, V.M. Ulozhenko // Pravo. – Vypusk 30. – 2015. – Pp. 145-154.

7. Metodychni rekomendatsii z provedennia Rakhunkovoiu palatoiu finanso-voho audytu: Zatverdzheni Rishenniam Rakhunkovoi palaty vid 22 veresnia 2015 r. № 5-5. [Elektronnyi resurs]. – Rezhym dostupu: www.ac-rada.gov.ua.

8. Standart Rakhunkovoi palaty “Poriadok pidhotovky i provedennia perevirok ta oformlennia yikh rezultativ”: Zareiestrovano v Ministerstvi yustytsii Ukrainy 28 sichnia 2005 r. za № 115/10395. [Elektronnyi resurs]. – Rezhym dostupu: zakon.rada.gov.ua.

9. Slobodianyk Yu.B. Perspektyvy rozvytku Rakhunkovoi palaty Ukrainy yak vyshchoho orhanu derzhavnoho audytu / Yu.B. Slobodianyk // Finansy Ukrainy. – № 3. – 2015. – Pp. 114-126.

10. Hutsalenko L.V. Napriamy reformuvannia systemy derzhavnoho finan-sovoho kontroliu v Ukraini / L.V. Hutsalenko, O.V. Vakhnovska // Ekonomika, finansy menedzhment: aktualni pytannia nauky i praktyky. – № 6. – 2017. – Pp. 7-23.

11. Lopushniak H. Rakhunkova palata ta yii rol u zdiisnenni derzhavnoho finansovoho kontroliu v Ukraini / H. Lopushniak, O. Maletska, Kh. Rybchanska // Visnyk Lvivskoho natsionalnoho ahrarnoho universytetu. Ser: Ekonomika APK. – 2013. – № 20(1). – Pp. 123-131.

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).