Journal article Open Access

Financial Control as a Factor of Realization of Financial and Economic Policy of the State

V.A. Bortnyak

An important tool for ensuring the most complete receipt of funds in the state budget and their rational use, management of state property and the fight against crimes in the field of financial relations is the state financial control, in the leading countries of the world it is a priority area for the development of financial and budget relations. The state of the financial system of the state as a whole largely depends on the effectiveness of its functioning.

The necessity of improving state financial control as a significant factor in the implementation of the fiscal policy of Ukraine and its economic development is investigated, the key shortcomings of its functioning are identified. Based on this and, given the current state of financial and budgetary relations at the state and local levels (decentralization of power and reform of local self-government), ways are proposed to improve state financial control in Ukraine.

In view of this, there is a need for definition and justification of the most appropriate ways to improve introduction of a system of state financial control in Ukraine, given the current state of implementation financial and budgetary relations on the state and local levels.

The essence of control is to make a deliberate impact on management objects, which involves systematic surveillance, monitoring their activities to identify deviations from established standards, rules, requirements or tasks in the process of their implementation. Public financial control is a type of financial control exercised by the relevant bodies of public financial control.

In recent years, problems of regulatory, organizational, technical, informational and personnel problems have begun to appear in the system of state financial control in Ukraine, which together lead to a decrease in the efficiency and objectivity of conducting state financial control, the irrational management of state property and the use of budgetary resources. All this indicates the need to find ways to improve state financial control, taking into account both the features of the national economy and the positive foreign experience in this area of financial relations.

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