Theoretical Bases For Determining The Essence Of Public Financial Control

Анотація

Market conditions for the socio-economic development of a country require the strengthening of the role of the state in the system of economic management. The implementation of the state’s functions requires the continuous improvement of the public administration process, which is impossible without a rational and effective system of state financial control. Of particular relevance is the study of the function of control in the system of government and the need to develop the scientific foundations of its development. The purpose of the study is to determine the theoretical foundations of the formation of the state financial control system based on the generalization of the main approaches to interpreting its essence with the aim of expanding information and organizational support to improve the quality of government. Scientific views on the formation of the essence of the concept of «state financial control» are systematized, its understanding is justified by three approaches: as a function of government; as the activities of public authorities; as the realization of the right of the state to protect its financial interests. Based on the theoretical analysis, the basic (according to the Lima Declaration) and specific principles of organizing state financial control were highlighted, which made it possible to form its goals and main objectives. The obtained results allowed to form the author's vision of the theoretical foundations of the definition of the components of the essence of the concept of «state financial control». The practical significance of the research results is to expand the information and organizational support for the implementation of state financial control in Ukraine in order to improve the efficiency and quality of public administration.

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