ПОТЕНЦІАЛ ДЕРЖАВНОГО ФІНАНСОВОГО КОНТРОЛЮ В УКРАЇНІ

  • Anastasiia Zlobina Харківський національний університет імені В. Н. Каразіна https://orcid.org/0000-0003-2931-4049
Keywords: Functions of Finance, Subjects of Control, Financial Control, State Financial Control

Abstract

This article investigates the conditions for increasing the capacity of public financial control through gradual analysis.  The author covers the concept of finance as an economic category. The article also defines the functions of finance and substantiates the establishment of a hierarchy of the function of control over the function of distribution. The essence of control is determined, as well as the nature of public financial control and its social significance. The main characteristics have identified the main subjects of public financial control in Ukraine. Such bodies are: The Accounting Chamber of Ukraine, which on behalf of the Verkhovna Rada of Ukraine controls the receipt of funds to the State Budget of Ukraine and their use, and the State Audit Office of Ukraine, which is the central body of executive power, whose activities are directed and coordinated by the Cabinet of Ministers of Ukraine.

According to the current legislation, the powers of state financial control entities have been characterized and grouped. On the basis of the annual reports of 2018, the main subjects of the state financial control carried out a comparative analysis of their organizational structures and staffing. The results of the work of state financial control entities were also analyzed. The magnitude of the budget offenses was estimated by determining the level of correlation between the amount of detected violations and shortcomings in the monetary dimension in the amount covered by the control of funds. Despite the fact that less than fifty percent of the detected financial irregularities are returned to the state budget, it is possible to speak of at least about the break-even activity of the state financial control bodies, since these funds are half the time they cover the expenses for their support from the state budget.

The conditions for increasing the capacity of public financial control and the factors that hinder its full disclosure have been identified.

Downloads

Download data is not yet available.

Author Biography

Anastasiia Zlobina, Харківський національний університет імені В. Н. Каразіна

студентка магістратури

References

Khmelkov, A. V. (2014). The value of the institution of control for sustainable development of society. Bulletin of V. N. Karazin Kharkiv National University, 91, 84-90. (in Russian)

Khmelkov, A. V. (2016). Audit Chamber of Ukraine as an agent within public finance control institute. Аctual problems of economy, 5, 370– 381. (in Russian)

Khmelkov, A. V. (2017). State financial control. Kharkiv: V.N. Karazin Kharkiv National University. (in Ukrainian)

Hlushchenko, O. (2016). Financial architectonics of national well-being provision. Kharkiv: V.N. Karazin Kharkiv National University. (in Ukrainian)

Stefaniuk, I. (2011). State financial control: classificant characteristics. Newsletter of the Kyiv National Trade and Economic University, 4, 42‒51. (in Ukrainian)

Gaudemet, P. M. (1974). Finances publiques, politique financière, budget et trésor. Paris: Editions Montchrestien.

Masgreiv, R. A., & Masgreiv, P. B. (2009). Public Finance: Theory and Practice. Moscow: Biznes Atlas. (in Russian)

Bastable, C. F. (2016). Public Finance. Kharkiv: Vivat. (in Russian)

Yuriy, S. I. (2008). Finance. Kyiv: Znannia. (in Ukrainian)

Verkhovna Rada of Ukraine. (1996). Constitution of Ukraine (Law of Ukraine dated June 28, 1996 No. 254k/96-VR). Retrieved from http://zakon0.rada.gov.ua/laws/main/254%D0%BA/96-%D0%B2%D1%80. (in Ukrainian)

Verkhovna Rada of Ukraine. (2015). On the Accounting Chamber (Law of Ukraine dated July 02, 2015 No. 576 /VIII). Retrieved from https://zakon.rada.gov.ua/laws/show/576-19. (in Ukrainian)

The Cabinet of Ministers of Ukraine (2016). On approval of the Regulation on the State Audit Service of Ukraine (Resolution dated 03.02.2016 No. 43). Retrieved from https://zakon.rada.gov.ua/laws/show/43-2016-%D0%BF. (in Ukrainian)

Accounting Chamber of Ukraine. (n.d.). ac-rada.gov.ua. Retrieved from https://rp.gov.ua/home/. (in Ukrainian)

State Audit Office of Ukraine. (n.d.). dkrs.gov.ua. Retrieved from http://www.dkrs.gov.ua. (in Ukrainian)

Accounting Chamber of Ukraine. (2019). Report of the Accounting Chamber of Ukraine for 2018. Retrieved from https://rp.gov.ua/upload-files/Activity/Reports/2018/ZVIT_RP_2018.pdf. (in Ukrainian)

State Audit Office of Ukraine. (2019). Public report on the activity of the State Audit Service of Ukraine for 2018. Retrieved from http://dkrs.kmu.gov.ua/kru/doccatalog/document?id=146550. (in Ukrainian)

State Audit Office of Ukraine. (2019). Analytical and statistical collection on the results of the activity of the State Audit Service of Ukraine, its inter-regional territorial bodies and departments in the regions January-December 2018. Retrieved from http://www.dkrs.gov.ua/kru/uk/publish/article/139470. (in Ukrainian)

Verkhovna Rada of Ukraine (2017). On the State Budget of Ukraine for 2018 (Law of Ukraine dated 07.12.2017 No. 2246-VIII). Retrieved from https://zakon.rada.gov.ua/laws/main/2246-19. (in Ukrainian)

Published
2020-01-19
How to Cite
Zlobina, A. (2020). ПОТЕНЦІАЛ ДЕРЖАВНОГО ФІНАНСОВОГО КОНТРОЛЮ В УКРАЇНІ. Social Economics, (58), 89-94. https://doi.org/10.26565/2524-2547-2019-58-11
Section
STUDENTS’ RESEARCH