Issue №: 7 (47)
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.
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:
Natashka26@i.ua).
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:
mulyk.yaroslavna@ ukr.net).
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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About journal
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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”.
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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.