№ 2016/4
Problems of sustainable development in a market economyPETRENKO Pavlo 1
1Institute of Economics and Business Education, Pavlo Tychyna Uman State Pedagogical University
On the improvement of the system of public financial control in order to build an efficient state
ABSTRACT ▼
Public financial control is considered from the standpoint of its institutionalization and establishment of a system effective in combating embezzlement, misuse of budget funds and corruption. The author proposes a number of concrete measures to overcome the legislative discrepancies in the wording of the subject, purpose and functions of public financial control, and argues the need to create a supreme audit authority as an organizational and coordination center.
Keywords: public financial control, supreme body of public financial control, the Audit Chamber of Ukraine, performance audit
JEL: H5, H83
| Article in Ukrainian (pp. 132 - 143) | Download | Downloads :670 |
REFERENCES ▼
1. Symonenko, V.K., Baranovs'kyj, O.I., Petrenko, P.S. (2006). Basics of the unified system of state financial control in Ukraine (macroeconomic aspect). Kyiv: Znannia Ukrainy [in Ukrainian].
2. Petrenko, P.S. (February, 6, 2007). Can Audit Chamber be a token in a democratic state? Holos Ukrainy – The Voice of Ukraine, 21, 6-7 [in Ukrainian].
3. Stiglits, Josef E. (2002). Globalization and Discontens. N.Y.: Norton&Company.
4. Kejns, Dzh. M. (1993). The General Theory of Employment, Interest and Money. In Anthology of economic classics (vol. 2, p. 367). Moscow: Jekonov [in Russian].
5. Maksimova, V.F. (2011). Priority directions of the improvement of accounting and control in enterprise management. Visnyk sotsial'no-ekonomichnykh doslidzhen' – Journal of Socio-Economic Research, 3(43). Odessa National Economic University [in Ukrainian].
6. Saunin, A.N. (2004). Performance audit in the state financial control. Moscow: Izdatel'skij dom "Finansovyj kontrol'" [in Russian].
7. Guidelines of auditing in the state financial control. A selection of basic documents INTOSAI. (2003). Kyiv: UNDP programme management [in Ukrainian].
8. General Assembly resolution No. A/RES/66/209 "Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions". (2011) [in Ukrainian].
9. Ovsyannikov, L.N. (2012). State financial control: Institutions and opportunities. Finansy – Finances, 6, 53-56 [in Russian].
10. The law of Ukraine "On amendments to certain legislative acts of Ukraine concerning activities of the Ministry of Finance of Ukraine, Ministry of economic development and trade of Ukraine, other Central Executive bodies, whose activity is directed and coordinated through the relevant Ministers" dated October 16, 2012 No. 5463-VI. (2014). Vidomosti Verkhovnoi Rady – Supreme Council Information, 4 [in Ukrainian].
11. Vitlins'kyj, V.V., Verchenko, P.I., Sihal, A.V., Nakonechnyj, Ya.S. et all. (2002). Economic risk: game based models. Kyiv: Kyiv National Economic University [in Ukrainian].
12. Tulup'ev, A.L., Nikolenko, S.I., Sirotkin, A.V. (2006). Bayesian networks: the logical-probabilistic approach. Saint Petersburg: Nauka [in Russian].
13. Kahneman, Daniel, Tversky, Amos. (1979). Prospect Theory: An Analysis of Decision under Risk. Econometrica, 2:47, 263-292. doi:
doi.org/10.2307/1914185
14. Piegat, A. (2001). Fuzzy Modeling and Control. Physica Verlag Heidelberg. doi:
doi.org/10.1007/978-3-7908-1824-6
15. Levickij, S.I., Lysenko, Ju.G., Filippov, A.V. at all. (2009). (2-nd ed.). Donetsk: Jugo-Vostok [in Russian].
16. Ptuskin, A.S. (2008). Fuzzy models and methods in management. Moscow: Izdatel'stvo MGTU im. N.Je. Baumana [in Russian].
17. Budget Code of Ukraine. Retrieved from
zakon0.rada.gov.ua/laws/show/2456-17 [in Ukrainian].
English
Русский 
Ukrainian 
