NETWORK FINANCIAL SYSTEM CONTROL OF LOCAL BUDGETS RESOURCES UNDER DECENTRALIZATION

Анотація

Control transformation under decentralization needs modern approaches to the control of the formation and use of local budgets resources and also new control functions that will be got by control system for appropriate security on the basis of information-analytical accounting and control information. The paper studies the system of control in terms of systematic tax changes and deconcentration of institutions of local governing. The paper describes the need of conceptual changes in forming and use of resources with the help of reorientation from control activity towards the control of process. Methods. The article presents the results of modeling discriptive strategically oriented network control system that provides specification of its structure and mechanisms of functioning on the basis of structural and organizational decomposition. The authors provided a definition of financial control system network. The proposed definitionreflected the emergence of a strategic nature oriented system as a form of integration of different types of accounting functional areas and local budgets management control processes that ensure the integrity of the control system through a combination of retrospective and prospective information management strategy and tactics. There was conducted the analysis of the network accounting as a basis for the control system of local budgets resources formation and their use taking into account the implementation of the proposed displays enabling functions and control of instruments to changes in business taxation units creating general conditions for finding new sources of potential to increase resources. This theme will be in the course of further research as to specify the principles for building a modern system of strategically oriented network control, develop methodological tools for evaluating the results of control of the local budgets formation processes and resources use in micro and macro levels

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