THE ADVANCED EXPERIENCE IN THE ORGANIZATION OF THE COMBINED SYSTEMS OF THE STATE FINANCIAL CONTROL AND ITS IMPORTANCE FOR UKRAINE

Анотація

Abstract. The relevance of the study is determined by the need to modernize the state financial control system in Ukraine in the term of globalization and European integration processes. The normative and organizational bases of construction of the combined systems of the state financial control in the leading countries are defined. The advanced experience in the effective interaction of the state financial control bodies from different branches of the state power are systematized and analyzed. The expediency for functioning of the combined system of the state financial control with a combination of elements of parliamentary and governmental systems in Ukraine is substantiated. The scientific outcome of the study is the statement of the effective combination of elements of different branches of the state power in the state financial control systems in the leading countries and substantiation of expediency of such combination in Ukraine. Within analysis of the advanced experience in the organization of the combined systems of the state financial control and the provisions of current legislation, key links of the Ukrainian system of the state financial control were determined namely parliamentary, governmental and departmental financial control. Unlike the existing approaches the system structuring was carried out by institutions that implement a certain type of the state financial control. To strengthen the interaction of these links of the state financial control system in Ukraine and turn it into the only effective mechanism, it is proposed to adopt a conceptual legislative act on the state financial control which should result in the standardization of the relevant conceptual framework, thorough division of control bodies’ powers, introduction of an effective mechanism for their interaction and information exchange between them. Keywords: financial, control, system, state, audit, service, accounting chamber. JEL Classification F42, H72, H83, G28 Formulas: 0; fig.: 1; tabl.: 0; bibl.: 18.

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