ОРГАНІЗАЦІЙНО-ПРАВОВІ ЗАСАДИ СТВОРЕННЯ ЄДИНОЇ СИСТЕМИ ДЕРЖАВНОГО ФІНАНСОВОГО КОНТРОЛЮ
ORGANIZATIONAL AND JURIDICAL PRINCIPLES OF STATE FINANCIAL CONTROL INTEGRATED SYSTEM CREATING

Summary/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.

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