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Condition and Development Tendencies of State Financial Control in Ukraine

Author

Listed:
  • Nataliya Zdyrko

    (Vinnytsia National Agrarian University, Vinnytsia, Ukraine)

Abstract

One of the priority areas of European integration of Ukraine is the adaptation of domestic state internal financial control system to international standards in this sphere. Achieving this objective largely depends on the success in cooperation with international lenders and implementation of economic reforms. The article is devoted to the analysis of condition and development tendencies of state financial control in Ukraine and substantiation of ways of its improvement. Organizational principles of state financial control in Ukraine are revealed and implementation dynamics of control measures are evaluated. Analysis of structure of financial violations has been conducted and the extent of measures taken by authorities of the state financial control has been evaluated. The relationship between the measures taken and the proportion of reimbursed illegal expenses of state resources to the budget is determined. Problematic aspects of the development of state control in the part of legislative provision, complement services and quality departments, quality inspections and the competence of state auditors are emphasized. Prerequisites for improving the quality of the work of state financial control are substantiated.

Suggested Citation

  • Nataliya Zdyrko, 2017. "Condition and Development Tendencies of State Financial Control in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 153-160, March.
    • Handle: RePEc:iaf:journl:y:2017:i:1:p:153-160
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    File URL: http://www.afj.org.ua/pdf/459-stan-ta-tendencii-rozvitku-derzhavnogo-finansovogo-kontrolyu-v-ukraini.pdf
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    File URL: http://www.afj.org.ua/en/article/459/
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    References listed on IDEAS

    as
    1. Iryna Leshchukh, 2014. "Major Taxpayers Tax Control: Foreign Experience and Home Practice," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 82-88, March.
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    Cited by:

    1. Anna Ivanova, 2017. "Adaptation of the Foreign Experience of Organization of the Efficient System of State Financial Control," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 72-77, September.

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    More about this item

    Keywords

    state financial control; financial offenses; budgetary funds; non-target expenditures; State Audit Service;
    All these keywords.

    JEL classification:

    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • H19 - Public Economics - - Structure and Scope of Government - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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