THE STATE FINANCIAL CONTROL IN THE SYSTEM OF ENSURING THE ECONOMIC SECURITY OF THE COUNTRY
ZDYRKO Nataliya – PhD in Economics, Associate Professor, Dean of the Faculty of Accounting
and Audit, Vinnytsia National Agrarian University. (21008, Vinnytsia, Soniachna str. 3, е-mail:
MULYK Yaroslavna PhD in Economics, Associate Professor, of the Audit and State Control
Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Sonyachna Str., e -mail:
The role and importance of state financial control in the system of ensuring the economic security of
the state is investigated. Approaches to defining this term, its meaning and tasks are considered. Financial
control as a function of the state on formation and effective distribution of budgetary and extra-budgetary
funds, accumulations, use and purchase of state property is investigated. The concept of economic security
of the state, which is a kind of guarantee, guarantee in the long term of independence, stability and stable
development, is considered. The general information on the results of the state financial control and the
information on the revealed violations and deficiencies in the sphere of the state financial control are
analyzed. It is determined that in order to ensure the economic security of the state, there is a need to develop
a system of financial control in view of the objective need to counterbalance the existing threats in the financial system. The main disadvantages of the development of state financial control in Ukraine are
presented. The threats in the financial and credit sphere due to the failure to take into account the role of the
state financial control in ensuring the economic security of the state are characterized. The directions of
reforming, developing and improving the efficiency of the state financial control are considered.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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