Money, finances and credit

Organizational and juridical principles of state financial control integrated system creating

Economic Annals-XXI

Economic Annals-ХХI: Volume 146, Issue 11-12, Pages: 57-60

Citation information:
Pikhotskyi, V. (2014). Organizational and juridical principles of state financial control integrated system creating. Economic Annals-XXI, 11-12, 57-60. https://ea21journal.world/index.php/ea-v146-14/

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Volodymyr Pikhotskyi
PhD (Economics),
Associate Professor,
Honored Economist of Ukraine,
Head of Territorial Administration of the Accounting Chamber of Ukraine
for Lviv, Volyn, Rivne, Ternopil, Ivano-Frankivsk and Zakarpattia regions
2 Linkoln Str., Lviv, 79068, Ukraine
ltu@ac-rada.gov.ua

Organizational and juridical principles of state financial control integrated system creating

Abstract. The author examines the essence of the issue of an integrated system of state financial control (SFC) creation, leading to standardization and consistency control of public finances. The author determined that the integrated system must contain certain elements: control the integrity of regulated institutions and the public authorities; appropriate hierarchy of the state regulatory bodies to control objects of controlled entities; control instruments; the rights and obligations of control subjects and controlled objects; their responsibility. Effectiveness and efficiency of the unified system of state financial control depends on successful resolution of the issues concirning its organizational structure building. The relevance of the proposed concept and its main purpose is to be the basis for the state financial control systematic problem solving, to become theoretical and methodological basis for monitoring and shape requirements for the legal framework, to help implement the state policy in the field of financial control. Consideration of proposed measures will support creation of coherent and effective system of financial control.

Keywords: Integrated System of State Financial Control; Governance; Financial Relations

JEL Classification: E63; E69; G28; H61; H72

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Received 09.10.2014

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