Suchergebnisse

Relevance of the research topic. In the conditions of transformative transformations, the need to increase the quality level of the institutional foundations of state financial control, taking into account foreign experience, is increasing. It is expedient to improve the approaches to determining the priority directions for the development of state financial control, which will contribute to strengthening the level of manageability of the state finance system. Formulation of the problem. State financial control must meet the important tasks of increasing the efficiency of the use of budget funds, the effectiveness of budget expenditures, which will contribute to social development. Analysis of recent research and publications. The question of the development of state financial control is quite widespread in scientific research. These are the scientific works of well-known domestic and foreign scientists: P. Samuelson, I. Chugunov, L. Lysiak, V. Makogon, V. Oparin, M. Pasichny, V. Pihotskyi, I. Stefanyuk, V. Fedosov, O. Shevchuk and others. Highlighting unexplored parts of the general problem. It is important to increase the level of efficiency of state financial control, the effectiveness of budget expenditures. It is necessary to use state financial control as an effective component of the state financial policy of social development. Setting the task, the goal of the research. The main tasks of the research are to reveal the essence of state financial control in the conditions of social transformation; development of provisions on increasing the level of efficiency of state financial control, the effectiveness of the use of budget funds. The purpose of the study is to reveal the institutional foundations of the development of state financial control. Method or methodology of research. The article uses a set of methods and approaches of scientific research: systemic, factorial, comparative, synthesis, generalization, scientific abstraction and others. Presentation of the main material (results of work). The essence of the institutional foundations of the development of state financial control in the conditions of social transformation is revealed; received further development of the provision on increasing the level of efficiency in the use of budget funds. The mechanisms of the functioning of state financial control as a component of the state finance management system have been improved. Field of application of results. The results of the study can be used in the process of developing the system of state financial control, improving the efficiency of the use of budget funds. Conclusions according to the article. State financial control in the system of regulation of economic relations is an important tool for the implementation of financial and budgetary policy. In order to increase the efficiency of the use of budget funds, it is important to substantiate scientific approaches to the formation of the institutional foundations of the state financial control system, taking into account economic transformations.

Public financial control is an integral part of the public financial management system. The need for an effective public financial control in Ukraine is driven by the need to ensure proper formation and efficiency use of local financial resources budgets and the state as a whole to implement its functions. The effectiveness of public financial control depends on the effectiveness of socio-economic development of the country, individual regions, and economic entities in particular. Financial control at the local level self-government is one of the means of realizing the right of the state to protect the interests of the country and the regions by law, in order to ensure the implementation of state and regional policy. The activities of the entities at the local level are aimed at preventing and timely disclosure of the facts of illegal activities in the area of local finance. The article examines the essence of local self-government, which is one of the main catalysts for the country's economic growth. The main task today is to create capable and effective communities that will become such a catalyst in Ukraine. It is important to ensure that communities are able to concentrate their finances and direct them on regional development projects. The theoretical provisions on the development of the local financial control system in Ukraine are also summarized. A method for assessing the effectiveness of financial control at the local government level is proposed. The system of state financial control of Ukraine is considered. The main tasks of the State Audit Service of Ukraine are outlined. The comparative characteristics of the Accounting Chamber of Ukraine and the State Audit Office are presented. The attention is focused on the problems that impede the functioning of the state financial control as a system, in particular it is emphasized that its components do not function. The types of audit carried out by the bodies of the State Audit Service of Ukraine are distinguished. The problems of the system of state ...

Purpose –research of advanced forms and methods of financial control in Ukraine to creation the effective model of government financial control that meets international requirements and expectations of society.

This paper examines the policy that has been suggested to resolve involuntary unemployment by having the government employ any persons who register as unemployed. This policy is compared to the full employment proposal of Michał Kalecki. Kalecki's proposals also contained a strategy for financing full employment. Like the Employer of Last Resort proposal, Kalecki's strategy allows employment policies to be examined from financial control, rather than the usual approaches of examining the impact of employment policy on labour productivity, or inflation, although both come into the analysis. The paper, therefore, outlines the proposal for an employer of last resort, and the proposed financing of that policy. A second part looks at Kalecki's proposals for full employment and its financing. A third part then considers the impact of the employer of last resort policy on financial stability.

AbstractSeveral recent high profile cases of financial mismanagement in religious organizations have highlighted the
need for all religious nonprofit organizations (NPOs) to have strong internal accounting controls. These
organizations are often small, rely on a great deal of volunteer support, and as a result may not have the
professional oversight to adequately monitor the resources of the organization or the behavior of its leaders. The
purpose of this article is to assess the current state of financial control for one segment of religious NPOs,
churches, and give some suggestions for improvement. In this study over 530 churches of widely varying sizes
responded to an extensive survey about specific internal controls they may or may not have in place. The results
are assessed in light of preferred practices. Readers can use this information to strengthen current practices and
provide a greater level of assurance that an organization is directing its resources toward its mission.