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


Issue №: 3 (31)

Published: 2018.04.12

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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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).


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 journal

Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine". 

The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)


The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.


Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.


Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 250 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "