Issue №: 5 (33)
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.
STATE FINANCIAL CONTROL IN UKRAINE: CURRENT STATE AND DEVELOPMENT PROSPECTS
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).
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.
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]
8. Statystychnyi zvit Derzhavnoi audytorskoi sluzhby za 2015 rik [Statistical Report of the State Audit Office for 2015]. Retrieved from http://www.dkrs.gov.ua/kru/uk/ publish/category/108789 [in Ukrainian]
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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051 Economics
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The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
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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;
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- 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”.
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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. "
