THE ESSENCE AND SIGNIFICANCE OF STATE FINANCIAL CONTROL IN THE MANAGEMENT OF STATE FINANCIAL FLOWS AND FINANCIAL AND ECONOMIC ACTIVITIES OF ECONOMIC ENTITIES

Анотація

It was determined that a generally accepted definition of the concept of state financial control has not yet been developed. At the same time, the existing formulations have a number of significant shortcomings. The purpose of the article is to clarify the essence and significance of state financial control in the management of state financial flows and financial and economic activities of business entities. State financial control is defined in a broad sense as the activity of state authorities and management bodies of all levels (officials), as well as internal control units of state organizations, as established by relevant normative acts, as well as internal control units of state organizations in order to identify, prevent, and stop further violations in the procedures for managing state financial flows and financial economic activity of economic subjects: non-compliance with the legislation in the implementation of financial and economic activities of organizations (execution of financial and economic operations), in the course of the budget process, as well as in the implementation of any other procedures for managing state financial flows (including accounting and preparation of accounting reports); shortcomings in various fields of financial and economic activity of state organizations and their associations, organizations with state participation or especially related to the activities of the state (in this plan, control is carried out on the subject of the effectiveness and expediency of financial and economic activity that causes a change in property and liabilities 'yazan, i.e. state financial flows); errors and abuses in the management of state monetary and material resources (capital) used in economic activity and alienated intangible objects of state property (state property rights, etc.), causing direct or indirect financial (material) damage to the state; actions that led to the emergence of threats to the financial security of the state. It was established that the purpose of state financial control is to ensure compliance with the principles of legality, expediency and efficiency in administrative and executive activities (actions) of the following nature: planning, formation, distribution (redistribution) and use of financial, tangible and intangible objects of state ownership on all levels of economic activity; activities to ensure security and multiplication of the above-mentioned objects, and even to create all the conditions for this; activities to ensure the functioning of various subsystems (including the accounting system, internal control system, etc.) management of the financial and economic activities of organizations (state, with state participation, especially related to the state); activities to ensure the financial security of the state.

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