Leading approaches to modernization of state financial control: a case of Ukraine

Анотація

With the deepening of European integration, steady development of the national system of public finances and transition to international standards of state audit, become of particular importance the issues of the state financial control, as a key instrument for ensuring the legality, correctness and efficiency of accumulation and spending public funds. The development of this institute is an important indicator of society democratization and, at the same time, is a guarantee of transparency and publicity in public financial activities. Despite the significant progress in development of the state financial control in Ukraine, its overall efficiency remains low. At the current stage of development of the national public finances, there is an urgent need to improve the legal, organizational, economic and information grounds of state financial control. Achievement of this aim requires updating the existing legislative framework, creation of specialized web resources and other steps aimed at increasing the efficiency of control over the accumulation and spending public funds. The proposed steps are intended to promote the transition to international principles of state audit, development the mechanisms of public financial control, increase the effectiveness of control over the accumulation and spending of public funds.

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