Priority aspects of the development of the system of state financial control in Ukraine

Volodymyr Yemelyanov and Dmytro Stepaniuk

Public Administration and Regional Development, 2018, issue 1, 126-143

Abstract:

Effective state financial control is the most important condition for the existence of a strong state and an important factor in state-building. Therefore, the creation of a clear system of public financial control, the determination of the place and role of the bodies of state financial control in its single system, the general principles and mechanisms of their organization and functioning should ensure the unification and consistency of control of public finances. Solving the complex issues of developing a system of public financial control requires the use of foreign experience, which takes into account the general approaches and principles of constructing such systems, developed and applied a systematic approach to the definition of their elements, formed standards for the implementation of control and analytical and expert measures, evaluation and presentation of their results. State financial control should envisage and ensure the fulfillment of the following tasks: • organization and implementation of control over timely execution of income and expense articles of the state and local budgets; • assessment of the reasonableness of revenue and expenditure items of the state budget and state trust funds; • assessment of the efficiency and expediency of spending public funds; ensuring compliance with the rules of transactions with currency and currency values; prevention of offenses in the financial sphere; • provision of financial security of the state; • control over the fulfillment of the international financial obligations of the state, the state debt; • control over observance of budget, tax, customs, currency legislation; • assessment of the effectiveness of the main spending units spending on the use of public funds; • analysis of detected deviations from the established indicators of the state budget and preparation of proposals aimed at their elimination; • financial expertise of draft laws that envisage spending of budget funds or influence the formation and use of these funds, etc. To develop a coherent system of financial control, it is necessary to determine the vectors of the development of the system of state financial control with clear principles of interaction between the bodies of external and internal control and identify the objects that would most fully cover financial and economic processes and should be under constant control and supervision of the state.

У статті досліджується сучасний стан системи державного фінансового контролю в Україні та перспективи подальшого розвитку. З’ясовано, що ефективний державний фінансовий контроль – це найважливіша умова існування сильної держави та важливий фактор державного будівництва. Проаналізовано проблеми, які можуть виникнути в процесі створення і побудови єдиної системи державного фінансового контролю. У статті акцентовано увагу на необхідності побудови системи державного фінансового контролю із використанням зарубіжного досвіду, що полягає в забезпеченні законності й ефективності фінансової діяльності держави. На основі проведеного дослідження запропоновано передбачати і забезпечувати виконання завдань щодо модернізації системи державного фінансового контролю, пов’язаних з необхідністю формування більш гнучкої, прозорої та відкритої для зовнішнього громадського контролю системи публічних фінансів.

Date: 2018-10-01
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