Issue №: 5 (45)
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.
STATUS AND PROSPECTS OF DEVELOPMENT OF THE STATE FINANCIAL AUDIT AS AN EFFECTIVE TOOL FOR COMBATING FINANCIAL VIOLATIONS
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).
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.
- 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].
- 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].
- 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.
- 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.
- 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].
- 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.
- 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.
- 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:
- http://search.ligazakon.ua/l_doc2.nsf/link1/JH70E00A.html.
- 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].
- 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].
- 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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051 Economics
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073 Management
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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 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.
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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)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
