Проблемні аспекти оцінки ефективності урядового фінансового контролю в Україні
| dc.contributor.author | Завистовська, Ганна Іполитівна | |
| dc.contributor.author | Zavystovska, G. | |
| dc.contributor.author | Завистовская, Анна Ипполитовна | |
| dc.date.accessioned | 2019-11-19T09:53:00Z | |
| dc.date.available | 2019-11-19T09:53:00Z | |
| dc.date.issued | 2018 | |
| dc.description.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. | uk |
| dc.identifier.citation | Завистовська Г. Проблемні аспекти оцінки ефективності урядового фінансового контролю в Україні / Ганна Завистовська // Ринок цінних паперів України. – 2018. – № 1–2. – С. 15–20. | uk |
| dc.identifier.issn | 2415-8631 | |
| dc.identifier.uri | https://ir.kneu.edu.ua:443/handle/2010/31351 | |
| dc.language.iso | uk | uk |
| dc.publisher | Український інститут розвитку фондового ринку | uk |
| dc.subject | урядовий фінансовий контроль | uk |
| dc.subject | ефективність контролю | uk |
| dc.subject | ефективність | uk |
| dc.subject | уряд | uk |
| dc.subject | government financial control | uk |
| dc.subject | effectiveness of control | uk |
| dc.subject | efficiency | uk |
| dc.subject | government | uk |
| dc.subject.udc | 336.146 | uk |
| dc.title | Проблемні аспекти оцінки ефективності урядового фінансового контролю в Україні | uk |
| dc.title.alternative | Problems of evaluation of efficiency of government financial control in Ukraine | uk |
| dc.type | Article | uk |