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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 5 (33)

Published: 2018.06.26

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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STATE FINANCIAL CONTROL IN UKRAINE: CURRENT STATE AND DEVELOPMENT PROSPECTS

DOI: XX.XXXXX/XXXXXXXXXXXXX

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ZDYRKO Nataliya – Candidate of Economic Sciences, Associate Professor of the Audit and State Control Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: Natashka26@i.ua).

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

Annotation

In the article the essence of financial control, its tasks and functions are considered. The current status of state control is determined and results of inspections for the last three years are summarized.The financial violations revealed by the State Audit Service of Ukraine, their structure, the share of elimination and the state of implementation of recommendations according to the results of the state control are analysed. The main problem aspects of the state control development in the part of the legislative supporting, integration of services and departments of control, quality of revisions and competence of state auditors are cleared up.

Ways of improving the efficiency and effectiveness of the state control by means of putting into practice the efficiency audit which must be centred not only on the state finances usage but on the efficiency of its formation are offered. The necessity of determining at the legislative level the object and subject of control, its principles, types and ways of exercising it is emphasized.

Keywords: state control, financial violations, state resources, budgetary funds, transfers, State audit service.

List of references

1. Leontovych, S.P. (2008). Napriamy rozvytku finansovoho kontroliu za vykorystanniam biudzhetnykh koshtiv [Directions of development of financial control of use of budgetary funds]. Ekonomika APK – Economy of AIC, 3, 31-34 [in Ukrainian]

2. Bondarenko, A. I. (2016). Osoblyvosti zdiisnennia derzhavnoho finansovoho kontroliu yak chynnyka formuvannia efektyvnoi finansovoi systemy Ukrainy [Features of implementation of the state control as factor of formation of an effective financial system of Ukraine]. Teoriia ta praktyka derzhavnoho upravlinnia – Theory and practice of public administration, 3, 153-159 [in Ukrainian]

3. Shevchuk, O. D. & Pavlenko O. Yu. (2015). Stan ta suchasnyi rozvytok derzhavnoho finansovoho kontroliu [State and modern development of the state financial control]. Zbirnyk naukovykh prats Vinnytskoho natsionalnoho ahrarnoho universytetu. Ekonomichni ta yurydychni nauky. Collection of scientific works of Vinnytsia National Agrarian University. Economic and jurisprudence (pp.59-64). Vinnytsia [in Ukrainian]

4. Hutsalenko L. V. & Vakhnovska O. V. (2017). Napriamy reformuvannia systemy derzhavnoho finansovoho kontroliu v Ukraini [The ways of reforming of financial control system in Ukraine]. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky - Economics. Finances. Management: relevant questions of science and practice, 6, 7-23 [in Ukrainian]

5. Biudzhetnyi kodeks Ukrainy [Budget code of Ukraine]/ (2010, July 8) Retrieved from http://zakon.rada.gov.ua [in Ukrainian]

6. Zakon Ukrainy Pro osnovni zasady zdiisnennia derzhavnoho finansovoho kontroliu v Ukraini: vid 26 sichnia 1993 roku №2939-XII [Law of Ukraine On the basic principles of implementation of the state financial control in Ukraine from January 26 1993, №2939-XII] Retrieved from http://zakon.rada.gov.ua [in Ukrainian]

7. Pro zatverdzhennia Polozhennia pro Derzhavnu audytorsku sluzhbu Ukrainy: Postanova Kabinetu Ministriv Ukrainy vid 03 liutoho 2016 roku №43 [On Approval of the Regulation on the State Audit Service of Ukraine: Resolution of the Cabinet of Ministers of Ukraine dated February 3, 2016 №43] Retrieved from http://zakon.rada.gov.ua [in Ukrainian]

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9. Statystychnyi zvit Derzhavnoi audytorskoi sluzhby za 2016 rik [Statistical Report of the State Audit Office for 2016]. Retrieved from http://www.dkrs.gov.ua/kru/uk/publish/article/128452

10. Statystychnyi zvit Derzhavnoi audytorskoi sluzhby za 2017 rik [Statistical Report of the State Audit Office for 2017]. Retrieved from http://www.dkrs.gov.ua/kru/uk/publish/article/132220

11. Perepichka, P. (2010). Netsilove vykorystannia biudzhetnykh koshtiv: ekonomichnyi zmist, problemni pytannia ta shliakhy yikh rozviazannia [Inappropriate use of budgetary funds: economic content, problematic issues and ways to solve them]. Finansovyi kontrol – Financial control, 3 (56), 18-23 [in Ukrainian]

12. Vatsyk, N. (2010). Neobkhidnist vdoskonalennia derzhavnoho finansovoho kontroliu za vykorystanniam biudzhetnykh koshtiv [Need of improvement of the state financial control of use of budgetary funds]. Halytskyi ekonomichnyi visnyk – Galician Economic messenger, 3 (28),184-190 [in Ukrainian]

13. Dolbnieva, D. (2016)/ Stan ta neobkhidnist standartyzatsii derzhavnoho finansovoho kontroliu v Ukraini [Condition and necessity of standardization of state financial control in Ukraine]. Ekonomichnyi chasopys Skhidnoievropeiskoho natsionalnoho universytetu imeni Lesi Ukrainky – Economic Journal of the East European National University named after Lesia Ukrainka, 1, 96-101 [in Ukrainian]

14. Romaniv, Ye. M. (2016). Neobkhidnist ta napriamky udoskonalennia systemy derzhavnoho finansovoho kontroliu v ukraini yak vymoha sohodennia [Necessity and direction of improvement of the system of state financial control in Ukraine as a requirement of the present]. ScienceRise. – ScienceRise, 2(1), 35-38 [in Ukrainian]

15. Pikhotskyi, V. F. (2016). Systema informatsiinoho zabezpechennia kontroliuiuchykh orhaniv yak instrument pidvyshchennia derzhavnoho finansovoho kontroliu v Ukraini [The system of information support of supervisory authorities as the instrument of increase in the state financial control in Ukraine]. Rehionalna ekonomika – Regional economics, 1, 138-143

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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).