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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finansovoho kontroliu v Ukraini. [Directions of reformation of the state financial checking system are in
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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].
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udoskonalennia [Functioning of the state financial checking and her improvement system]. Demokratychne
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Pikhotskyj.pdf. [in Ukrainian].
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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
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uperedzhennia zahroz biudzhetnii bezpetsi ekonomiky [Organizationally-economic mechanism of
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do organizaciyi funkcionuvannya sy`stemy` derzhavnogo kontrolyu v Ukrayini. [Problem-oriented
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About 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
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.
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”.
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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 "
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. "
