WAYS OF IMPROVING THE METHOD APPROACH TO THE CONTROL OF USE OF FINANCIAL RESOURCES IN BUDGET INSTITUTIONS

Анотація

Introduction. The national systems of state financial control in the conditions of the transformation period in Ukraine are considered. Their aim is to achieve the international standards. Method. In the process of research, a number of scientific methods have been used. They are method of comparison, method of grouping, method of analysis and synthesis. Results. Comparative analysis of cost-effective and effective audit models of the use of financial resources in budget institutions, taking into account differences in the system of state control of different countries of the world, is carried out. The monitoring of the key national indicators of control of the social and economic component of budget programs, in which financial resources are used, is conducted. Its purpose is to design, develop, improve and use of audit indicators for independent control over the efficiency of the use of financial resources in budgetary institutions. The ways of estimation of efficiency of use of financial resources in budgetary institutions, which are widespread in international and domestic practice of the state financial control, are found out. The obtained scientific results will give an opportunity to get acquainted with the issues of internal control over the use of financial resources in budgetary institutions in Ukraine, as well as to develop methods for assessing the relationship between productive and costly forms of auditing of the use of allocated financial resources in budgetary institutions.

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