КАЗНАЧЕЙСЬКИЙ КОНТРОЛЬ ЯК СКЛАДОВА СИСТЕМИ ДЕРЖАВНОГО ФІНАНСОВОГО КОНТРОЛЮ
TREASURY CONTROL AS A COMPONENT OF STATE FINANCIAL CONTROL

Summary/Abstract: The subject of the study is treasury control as a component of state financial control. The purpose of the article is to define the essence, features and elements of the mechanism of treasury control, justifying its role and place in the system of state financial control bodies. Material and methods. The methodological basis of the article was a system of general scientific and special methods: dialectical, system analysis, synthesis. Results of the study. The methodological approaches to understanding the essence of the treasury control, the features of its implementation, systematization of the mechanism of the treasury control and the direction of its development are systematized. Scope of the results: organization of scientific research in the sphere of state financial control, development of recommendations on improving the effectiveness of treasury control. Conclusions. Analysis of the results of the research showed that not all important aspects of the toolkit for introducing treasury control were reflected in scientific works. Continuing the scientific search, we should focus on the methods of using treasury control as a practical tool for ensuring effective management of budgetary funds.

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