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

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 5 (45)

Published: 2019.08.10
DOI: 10.37128/2411-4413-2019-5


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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STATUS AND PROSPECTS OF DEVELOPMENT OF THE STATE FINANCIAL AUDIT AS AN EFFECTIVE TOOL FOR COMBATING FINANCIAL VIOLATIONS

DOI: 10.37128/2411-4413-2019-5-17
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SHEVCHUK Olena – Сandidate 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).

ZDYRKO Nataliya – Сandidate 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).

Annotation

The article defines the essence and  proves the effectiveness of such a relatively new form of financial control, such as the state financial audit, which is the most effective instrument in combating budget violations.

The concept of state financial audit and inspection in the current domestic legislative framework is analyzed, features of differentiation of these economic categories are noted. The modern problems of the state financial audit are outlined.

The main tendencies of conducted state financial audits for the last three years of the functioning of the State Audit Office of Ukraine are noted. The most widespread financial violations, which resulted in losses of state resources during the reporting period, are presented.

The necessity of improving the system of domestic state financial control through the development of the state financial audit, which will increase the efficiency of the functioning mechanism of financial control of the budget sphere by the state controlling bodies, is substantiated. The main directions of improvement of the mechanism of carrying out of the national state financial audit are offered.

Keywords: state budget, financial control, state financial audit, financial violations, control bodies, budgetary funds, State Audit Office of Ukraine, Accounting Chamber of Ukraine.

List of references
  1. Gutsalenko, L. (2017).  Napriamy reformuvannia systemy derzhavnoho finansovoho kontroliu v Ukraini  [Directions of reforming the system of state financial control in Ukraine]  Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky –  Eсonomy. Finanсes. Management: Topical issues of science and practical activity, 6, 7-23 [in Ukrainian]. 
  2.  Shevchuk,  O.D.  (2018).  Rakhunkova palata Ukrainy: nablyzhennia do vymoh mizhnarodnykh standartiv [Accounting chamber of Ukraine: approximation to the requirements of international standards] Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky  –  Eсonomy. Finanсes. Management: Topical issues of science and practical activity, 3(31), 61-75 [in Ukrainian].
  3.  Pro osnovni zasady zdiisnennia derzhavnoho finansovoho  kontroliu v Ukraini [On the Basic Principles of Implementation of State Financial Control in Ukraine]: Law of Ukraine dated 26.01.1993 No 2939-XII. Access mode: http:// zakon3.rada.gov.ua/laws/show/2939-12.
  4. Hospodarskyi kodeks Ukrainy [Economic Code of  Ukraine]:  dated 16.01.2003  No  436-IV. Access mode:https://zakon.rada.gov.ua/laws/show/436-15.
  5. Semenova, A.V.  (2018).  Shchodo mety zdiisnennia derzhavnoho finansovoho kontroliu Derzhavnoiu audytorskoiu sluzhboiu Ukrainy [Regarding the purpose of the state financial control conducting by the State Audit Service of Ukraine]  Prykarpatskyi yurydychnyi visnyk  –  Precarpathian Legal Bulletin, 1 (22), 154-158 [in Ukrainian].
  6. Pro zatverdzhennia Polozhennia pro Derzhavnu audytorsku sluzhbu Ukrainy:  Postanova Kabinetu ministriv Ukrainy vid 03.02.2016 № 43.  Retrieved from http: https://zakon.rada.gov.ua/ laws/show/43-2016-п.
  7. Poriadok provedennia Derzhavnoiu audytorskoiu sluzhboiu, yii mizhrehionalnymy terytorialnymy orhanamy derzhavnoho finansovoho audytu [Procedure for carrying out by the State Audit Office, its interregional territorial bodies of the state financial audit]:  Postanova Kabinetu Ministriv Ukrainy  dated 25.03.2006 No 361. Access mode: http://zakon3.rada.gov.ua/laws/show/361-2006-%D0%BF.
  8. Pro osnovni zasady diialnosti orhaniv derzhavnoho finansovoho kontroliu [On the Basic Principles of the Activities of the State Financial Controls]:  Proekt Zakonu Ukrainy zareiestrovanyi u Verkhovnii Radi Ukrainy  dated 17.09.2018  No.  9086. Access mode: 
  9. http://search.ligazakon.ua/l_doc2.nsf/link1/JH70E00A.html.
  10. Tabenska, Yu.V.  (2018).  Derzhavnyi finansovyi audyt yak perspektyvna forma finansovoho kontroliu [State financial audit as a powerful form of financial control].  Ekonomika i suspilstvo  –  Economy and Society, 16, 818-821 [in Ukrainian].
  11. Budnyk, L.A., Holiash, I.D. (2016).  Klasyfikatsiia derzhavnoho audytu [Сlassification of state audit]. Ekonomika i suspilstvo – Economy and Society, 2, 661-665 [in Ukrainian].
  12. Ofitsiinyi sait Derzhavnoi audytorskoi sluzhby Ukrainy [Official site of the State Audit Office of Ukraine]. Retrieved from: http://www.dkrs.gov.ua/kru/uk/publish/article/131387.
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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. "