Рахункова палата України як орган парламентського контролю у сфері фінансів: статус та повноваження
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Date
2015
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Запорізький національний університет
Abstract
The article includes the general characterization of the Accounting Chamber of Ukraine as the body of state financial control. Pronounced that the Accounting Chamber is the unique phenomenon in the sphere of state financial control, the body of financial control of special competence. The role of Accounting Chamber of Ukraine as the body of parliamentary control in financial sphere is revealed. The Accounting Chamber act on the behalf of Supreme Council of Ukraine, which means on behalf of people of Ukraine. The major authority of this body of state financial control is the performance of financial audit and efficiency audit related to flow of funds in the State budget on Ukraine and conducting the charges from it. In other words this refers to control of flow and discharge of public funds that actually belong to people of Ukraine. The activity of such control- financial body in Supreme Council provides the ability to make the necessary decisions on the basis of summaries of experienced specialists in financial sphere for parliament. The stages of development of national legislation in part of defining the statues of Accounting Chamber of Ukraine are defined. The powers of Accounting Chamber are analyzed in the context of new Law «On Accounting Chamber». The necessity of Accounting Chamber gaining of supreme body of financial control status is disclosed. Functions that give the ability to body of state financial control to gain the status of supreme body of financial control are estimated. Perspectives of development of the activity of Accounting Chamber of Ukraine as the body of external state financial control with taking into account the European experience are justified.
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Keywords
state financial control, external state financial control, internal state financial control, Accounting Chamber of Ukraine, Supreme Council of Ukraine, parliamentary financial control, supreme body of financial control, Constitution of Ukraine, Law «On Accounting Chamber», financial audit, efficiency audit, the draft Law «On the State Budget of Ukraine», public funds
Citation
Фукс Н. А. Рахункова палата України як орган парламентського контролю у сфері фінансів: статус та повноваження [Електронний ресурс] / Фукс Н. А., Уложенко В. М. // Юридичний науковий електронний журнал : електр. наук. фах. вид. / Запоріз. нац. ун-т ; [редкол.: Т. О. Коломоєць (голов. ред.) та ін.]. – Електрон. текст. дані. – Запоріжжя, 2015. – № 6. – С. 161–164. – Режим доступу: http://lsej.org.ua/6_2015/47.pdf. – Назва з титул. екрану.