Розвиток державного фінансового контролю в Україні
Development of public financial control in Ukraine

Summary/Abstract: financial control in Ukraine. Purpose of the paper - on the basis of retrospective analysis of practice and opening theoretical principles offormation and development of system of public financial control to detect areas of its modernization in Ukraine. Method and methodology ofwork - general scientific and special methods: a retrospective analysis, comparison, scientific abstraction and others were used.The results - on the basis of retrospective analysis of practices and theoretical principles for the formation and development ofpublic financial control detected shortcomings of the current methodology of financial control in Ukraine and directions for its furthermodernization were proposed. Area of using results - theoretical and practical research results can be used in the process ofimproving system of public financial control in Ukraine.Conclusions. In line with current economic reforms (decentralization of budgetary relations, expanding budgetary rights of localadministration and giving independence in budgetary authority to regions and governments) control function of the economicmechanism and thus financial control receives significant impulse for further development. The positive result of these reforms can beachieved on the basis of full democratization of social relations and effective system of financial control, which is functioning on theprinciples of international law set forth in the provisions of the Lima Declaration. In order with them public financial control, audit andpublic control should cover all aspects of financial relations. This requires a critical assessment of current models of control, makingappropriate changes in the mechanism of internal and external control, introduction responsibility for ensuring of social progress notonly controlled facilities, but first of all - the subjects of control for rational and efficient use of all productive potential by providingcriteria decent standard of living.

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