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№ 2016/4

Problems of sustainable development in a market economy


PETRENKO 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

Ekon. prognozuvannâ 2016; 4:132-143https://doi.org/10.15407/eip2016.04.132


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) DownloadDownloads :667

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