THREE-LEVEL MODEL OF ORGANIZING STATE FINANCIAL CONTROL

Анотація

Urgency of the research. Full implementation by the state financial control its functionality is possible only if the effective system of this control is really established. Target setting. Systematic approach to the government financial control first of all provides searching the ways of constructive interaction of inspection bodies of different levels, as well as a common methodology and information space. Actual scientific researches and issues analysis. The problems of financial control in all its aspects were investigated both by domestic and foreign scientists, such as О. Baranovskyi, І. Basantsov, V. І. Stefaniuk, S. Shokhin, Т. Yunusova and others. Uninvestigated parts of general matters defining. The lack of an integrated system of SFС has the negative impact on its organization and efficiency work of state controllers. The research objective. The aim of the research is to develop the proposals for organisation of the integrated system of SFС. The statement of basic materials. Under the system of financial control it should be understood the coherent interconnected and interdependent, hierarchical and dynamic set of models, types, functions, principles, goals, objectives, objects, subjects, objects, stages, forms, methods and means of the state financial control designed to measure the legality, appropriateness, effectiveness and efficiency of use of public financial resources and state property and the realization of financial, budget, tax, customs, monetary, foreign currency, debt, investment, antimonopoly policy and pricing policy; financial exploration of the processes associated with the existence of "shadow" economy, policy in the field of counteraction (prevention) of legalization of the illegally received income and terrorism financing; to develop and embody the preventive and corrective measures necessary for their improvement. Conclusions. A structural approach to building an integrated system of SFС was developed, based on the three-level model of its organization, implementation and integration of its individual elements and subsystems for providing its subjects because of consolidating capabilities and material, labor, financial, intellectual and information resources, and harmonization of relations the synergistic effect of formation and use of budget funds and state trust funds, government borrowing, official foreign exchange reserves, foreign investment into the country and abroad, the state property; use of tax and customs facilities.

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