СИСТЕМА ОРГАНІВ ДЕРЖАВНОГО ФІНАНСОВОГО КОНТРОЛЮ І НАГЛЯДУ УКРАЇНИ: ПРОБЛЕМИ ФОРМУВАННЯ
SYSTEM OF STATE FINANCIAL CONTROL AND SUPERVISION INSTITUTIONS IN UKRAINE: PROBLEMS OF FORMATION

Summary/Abstract: Introduction. The budgetary system, financial and monetary markets are an important object of state control and supervision, but a holistic understanding of financial control and supervision and their organs do not exist in Ukraine. Complex relationships between functions require a separation and identification of relations between them to build a unified system of financial control and supervision. Purpose. to form an idea of a single integrated system of state control and supervision, and relations formalization between them. Methods. a systemic approach, critical assessment regulations, functional analysis, formalization, identification ties. Results. a holistic view of a single system of state control and supervision was formed. The relationships between entities engaged in external and internal public financial control, banking supervision, financial monitoring, and regulation of financial markets were formalized. Conclusion. It is defined that the state finances are a sphere of state financial control and financial monitoring, and market of financial services is a sphere of state financial supervision. The state financial control is a system of control, analytical, expert measures of governmental organs for public sector entities. The state financial supervision is over-departmental kind of state control of the market entities. The organs of state financial supervision are accountable to the organs of state financial control, and organs of internal state financial control are accountable to the organs of external state financial control in point of legality and effectiveness of public funds usage by them.

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