CURRENT PROBLEMS AND PERSPECTIVES OF THE DEVELOPMENT OF STATE FINANCIAL CONTROL IN UKRAINE
Abstract
The article examines the role and significance of state financial control in strengthening the economic security of the state. The purpose of the article is to study the importance of state financial control in strengthening the economic security of the state and outline the main prospects for its development, taking into account the modern domestic paradigm. It has been established that in modern business conditions, with the worsening of the economic crisis, the issue of building and functioning of an effective institute of state financial control as a mechanism of effective tracking of the main directions of receipt and use of state resources, timely detection of violations by managers of budget funds at various levels of management, is especially relevant. The main shortcomings regarding the functioning of state financial control in Ukraine are systematized. The main directions of reforming and improving the effectiveness of the supervisory services of the state financial control are outlined, which will act as a guarantee of the effective functioning of state finances, namely, ensuring the economic security of the country, positive achievements in the self-sufficiency of the regions and the development of priority sectors of the domestic economy, increasing the security of the financial interests of citizens and subjects economy and the state as a whole. The main stages of improvement of the organization and functioning of the institute of state financial control are determined: harmonization of domestic legislation in accordance with the standards of the European Union; clear demarcation and consolidation of powers, functions and competences for the relevant services of state financial control; development of a mechanism of interaction with EU institutions, study and use of the best European practices and legislation; improving the quality of staffing of financial control services at different levels of management; increasing the level of transparency of controlling bodies based on the use of all possible information and communication technologies for the dissemination of information; implementation of modern IT solutions in the activities of state financial control bodies to create conditions for their effective performance of tasks and identification, analysis and assessment of risks in the activities of public bodies, in particular high-risk operations of public bodies; clear regulation of information exchange between control bodies.
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