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


Issue №: 7 (47)

Published: 2019.08.14
DOI: 10.37128/2411-4413-2019-7

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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DOI: 10.37128/2411-4413-2019-7-13
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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: 

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.

Keywords: financial control, state financial control, economic security, economic security of the state threats, control measures, financial violations.

List of references

1.  Hutsalenko, L. V., Derii, V.A. & Kotsupatryi, М.М. (2009). Derzhavnyi finansovyi kontrol 

[State financial control]. Kyiv. Tsentr uchbovoi literatury. [in Ukrainian].

2. Hutsalenko, L. V., & Vakhnovska, O.V. (2017). Napriamy reformuvannia systemy derzhavnoho 

finansovoho kontroliu v Ukraini. [Directions of reformation of the state financial checking system are in 

Ukraine]. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky: vseukrainskyi naukovo-vyrobnychyi zhurnal  -  Economy. Finances. Management: pressing questions of science and practice : 

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vlady [Planning of internal audit is in central executive bodies].  Prychornomorski ekonomichni studii  -Black sea region economic studios. 5, 158-162. [in Ukrainian].

4. Pikhotskyi, V. (2012). Funktsionuvannia systemy derzhavnoho finansovoho kontroliu ta yii 

udoskonalennia [Functioning of the state financial checking and her improvement system]. Demokratychne 

vriaduvannia  -  Democratic Governance. URL:  http://www.lvivacademy.com/visnik10/fail/

Pikhotskyj.pdf.  [in Ukrainian].

5. Zdyrko, N. H. & Shevchuk, O.D. (2018). Derzhavnyi finansovyi kontrol v Ukraini: suchasnyi 

stan ta perspektyvy rozvytku [State financial control in Ukraine: the modern state and prospects of 

development]. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky: vseukrainskyi 

naukovo-vyrobnychyi zhurnal  -  Economy. Finances. Management: pressing questions of science and 

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bezpeky [Problem of dynamic firmness and stability of the system of national safety].  Ekonomichna 

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mater.mizhnar. nauk.–prakt. konf., m. Poltava, pp 233–235. [in Ukrainian].

8. Kliuchka, S. S. (2018). Derzhavnyi finansovyi kontrol u systemi ekonomichnoi bezpeky derzhavy 

[State financial  control is in the system of economic security of the state]. Extended abstract of Doctor’s 

thesis. In-t zakonodavstva Verkhovnoi Rady Ukrainy. Kyiv. [in Ukrainian].

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bezopasnosty selskokhoziaistvennыkh predpryiatyi. [Theoretical going near determination of essence of 

financial safety of agricultural enterprises].  Aktukalnыe problemы humanytarnыkh y estestvennыkh nauk 

-  Actual problems of the humanities and natural sciences.  Moskva, Ynstytut stratehycheskykh 

yssledovanyi, 169-174. [in Russian].

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prejudice of threats to budgetary safety of economy].  Naukovyi visnyk Polissia -  Scientific announcer of 

Polesye. 1(1), 176-184. [in Ukrainian].

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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 450 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)

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.