Проблемні аспекти оцінки ефективності урядового фінансового контролю в Україні
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Date
2018
Authors
Завистовська, Ганна Іполитівна
Zavystovska, G.
Завистовская, Анна Ипполитовна
Journal Title
Journal ISSN
Volume Title
Publisher
Український інститут розвитку фондового ринку
Abstract
У статті розглядаються теоретичні аспекти ефективності урядового фінансового контролю. Узагальнено та згруповано наукові підходи до визначення
ефективності урядового фінансового контролю. Визначено чинники, які впливають на ефективність контрольно-ревізійної роботи урядового фінансового
контролю, а також розглянуто практичні аспекти застосування цієї системи.
The purpose of the article is to provide scientific substantiation of theoretical
and practical aspects of the effectiveness of government financial control. The
research methods are based on a systematic approach - to determine the essence,
objective existence, role and place of the effectiveness of government financial
control in the system of state financial control, as well as a comparative analysis
- in generalizing the activities of a specialized body of government financial
control; logical generalization - when drawing conclusions.
Generalized and grouped scientific approaches to determining the effectiveness
of financial control on the basis of criteria of effectiveness, efficiency and economic
feasibility and intensity of control measures. Using these criteria allows
you to increase the reliability of the results and effectiveness of financial control.
In our opinion, the effectiveness of the activity of the government financial
control body should be understood as the ability of the respective control body to
properly carry out its mission, the task at the existing legal basis, the given or
minimal amount of expenses of labor, material and financial resources. At the
same time, the effectiveness of government financial control is a broader concept,
as, as noted earlier, along with the ability of the relevant control body to properly
carry out its mission, it requires due consideration and response to the results of
control of the objects of control.
The sign of the effectiveness of government financial control is the presence of
three components: the perfect regulatory framework for the relationship between
subjects and objects of state financial control; the ability of the government financial
control body to efficiently and economically carry out its mission; the
responsibility of the officials of the objects of control for due consideration and
the maximum consideration of reasonable and realistic requirements and proposals
to the control body on the results of control activities.
Thus, the theoretical and methodical approach to the formation of a system of
effective government financial control involves the use of a set of indicators and
criteria for assessing government financial control using the financial resources
of the state and enables to form a sufficient level of confidence in the reliability
of the results obtained for the Government.
Description
Keywords
урядовий фінансовий контроль, ефективність контролю, ефективність, уряд, government financial control, effectiveness of control, efficiency, government
Citation
Завистовська Г. Проблемні аспекти оцінки ефективності урядового фінансового контролю в Україні / Ганна Завистовська // Ринок цінних паперів України. – 2018. – № 1–2. – С. 15–20.