Respondent
Theme
The system of financial control in Ukraine: conceptual foundations of theory and practice.
Defence Date
Annotation
Dissertation for the Doctor of economics degree by specialty 08.00.08 – money,
finance and credit. –Ivan Franko National University of Lviv. – Lviv, 2015.
The author made the systematization of the historical genesis of scientific thought on
the formation and development of financial control, which gives an opportunity to highlight
historic milestones of financial control types of social production and stages of economic
development. At the same time, the state financial control as a form of financial relations in
Ukraine is quite young and not fully formed. It was found that the formation of this type now
control characterized by features harmonization and generalization of the world’s leading
experience in financial control and its application in Ukraine with specific regulatory ,
information , personnel and methodological support.
Proved and proved the need to recognize in law the status of the supreme body of
financial control by the Accounting Chamber of Ukraine granted a substantial expansion of
its powers and functions and guarantee full independence, which must necessarily be out of
branches and be accountable to the public and Parliament of Ukraine, and giving Supreme
Audit Institution for the purposes of the control of the law of administrative sanctions and
protect the interests of the state.
Improved concept of a unified system of state financial control, which should be both
scientific and political document, which should show the theoretical and methodological
principles of control, requirements to legislation, public policy in the field of financial
control. The necessity of bringing state financial control and audit use of public funds to
international standards of financial control , which will allow improved manageability
budget processes at national and regional levels.
A development exercise independent external executive control (led by supreme body
of state financial control Ukraine) by improving legislation in this respect, the overcoming of
conflicts with the executive branch through public discussions, public explanation of the role
and functions of the Supreme Audit Institution and its territorial units will contribute to the
successful development of the national economy, renewal of regulatory authority in society.
The efficiency of the Supreme Audit Institution proposed to amend the current
legislation. What will be harder outlined its legal powers, the more he will get opportunities
to state compensation for damages eliminate detected violations in budget and finance, the
prosecution of officials guilty of mismanagement and violation of the law. An important
factor in improving public financial control at all levels of the budget system, improving
efficiency and quality control measures should be the construction and operation of a unified
system of state financial control.
Proved that the establishment of new methodological and organizational principles of
financial control will contribute to the widespread introduction of modern information
technologies and systems with the appropriate legal regulation of access to and protection of
information resources Accounting and Control. Argued that the need to strengthen financial
controls in general and in particular conditioned by the fact that the domestic economy is
under constant shortage of financial resources , the growth of public debt , so the effective
management and use of the latter is not possible without adequate control.
Keywords: State Financial Control, socially oriented market economy, state budget
expenditures, budget programs, budget planning, financial audit, financial management,
economic laws, performance audit, economic interests, the state financial control,
methodological and organizational support, audit of financial statements, external audit,
public finance, the Accounting Chamber.