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The State-based Financial Control in Ukraine: Status and Directions for Improvement
Yahodenko I. V., Hordei O. D.

Yahodenko, Iryna V., and Hordei, Oksana D. (2021) “The State-based Financial Control in Ukraine: Status and Directions for Improvement.” Business Inform 10:336–340.
https://doi.org/10.32983/2222-4459-2021-10-336-340

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
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UDC 336.148

Abstract:
The article is aimed at disclosing the economic essence of the concept of «the State-based financial control», defining and analyzing the current status of the State-based financial control in Ukraine. The article analyzes the opinions of scholars on the definition of the conceptual apparatus of the research topic and derives a theoretical understanding of the State-based financial control. The issue of building an effective unified system of the State-based financial control is researched. The analysis of legislation norms on the implementation of the State-based financial control is carried out. The opinions of leading scholars who study the problems of control over the effective use of both the State and the local budgets together with reforms in this area are taken into account. The current status of the State-based financial control in the country is analyzed, a number of problems within the system are outlined. The characteristic shortcomings of functioning of the elements of the State-based control system are outlined (absence of a unified concept for the development of the State-based financial control, deepening of the powers of regulatory authorities, presence of a large number of normative legal acts, their outdatedness and inconsistency), the inadmissibility of duplication of control functions is emphasized. The role of the State-based audit in the formation of the successful State-based financial control in the country is determined. The risks that influence the formation of the State-based financial control are analyzed. It is concluded that the system of the State-based financial control in Ukraine does not have sufficient legal, informational, organizational, communicative, institutional and methodological provision that would meet the modern challenges of the country’s economy. Solving the problems of organization and functioning of the State-based financial control is possible by systematically improving the activities of financial control bodies, increasing the level of audit and continuous improvement of the management system within the organizations of regulatory authorities.

Keywords: the State-based financial control, unified system of the State-based financial control, normative legal basis, quality management system, the State-based audit, risks.

Bibl.: 8.

Yahodenko Iryna V. – Masters Student, Educational and Scientific Institute of Finance, Banking of the University of the State Fiscal Service of Ukraine (Bldg B, 31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]
Hordei Oksana D. – Doctor of Sciences (Economics), Professor, Professor, Department of Finance named after L. L. Taranhul, The University of the State Fiscal Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]

List of references in article

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Trush, I. Ye. “Derzhavnyi finansovyi kontrol v umovakh ekonomichnykh transformatsii“ [State Financial Control in the Conditions of Economic Transformations]. Prychornomorski ekonomichni studii. 2017. http://bses.in.ua/journals/2017/14_2017/31.pdf
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